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Part III of Schedules K-2 and K-3. Used to report

Instruction 8865 (Schedule K-2 & K-3) — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International · 2026-10-03 edition · updated 2026-10-04 · United States

information necessary for the partner to determine the allocation and apportionment of research and experimental (R&E) expense, interest expense, and the foreign-derived intangible income (FDII) deduction for the foreign tax credit limitation. Also used to report foreign taxes paid or accrued by the partnership and the partner’s distributive share of such taxes. Also used to report income adjustments under section 743(b) by source and separate category. Partners use the information to figure and claim a foreign tax credit on Form 1116 or 1118.

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▸Contents — Instruction 8865 (Schedule K-2 & K-3) — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International
Instruction 8865 (Schedule K-2 & K-3) — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International

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