Part III. Other Information for

Allocable deductions 16 Applicable taxpayer 24 Attachment 1. For Schedule K-2, Part

1, Box 5 4 Attachment 2. For Schedule K-2, Part

l, Box 5 4 Attachment 3 (Schedule K-2) 18 Attachment 4 (Schedule K-3) 18 Attachment 5. Additional Information

for Part VII, Section 1 21 Attachment 6. Additional information

for Part VII, Section 2 23

B

country sources: foreign taxes 13 Example 5. Specified tangible

deductible 10 Foreign taxes paid or accrued to

sanctioned countries 12 Foreign taxes related to PTEP

property 16 Exception for certain other

partners 24 Exception for small partners 24

F

Foreign branch category income 7 Foreign oil and gas taxes 3 Foreign tax translation 4 Foreign taxes 12 Foreign taxes not creditable but

Preparation of Form 1116 or 1118 10 Part IV. Information on Partners’

Section 250 Deduction With Respect to Foreign-Derived Intangible Income (FDII) 14 Part VI. Information on Partners’

Section 951(a)(1) and Section 951A Inclusions) 18 Part VII. Information To Complete

Form 8621 20 Part VIII. Partners’ Information for

respect to FDII 14 Partnership determination 7 Parts of Schedule K-2 and K-3, in

Base Erosion and Anti-Abuse Tax 23 Base Erosion Payments and Base

re-sourced by treaty 12 Foreign-derived DEI on Form 8993 16 Foreign-derived gross receipts 16 Foreign-Derived Intangible Income

Base Erosion and Anti-Abuse Tax (Section 59A) 23 Partner determination 8 Partner’s section 250 deduction with

general 2 Parts of Schedules K-2 and K-3, in

Erosion Tax Benefits 24 Box 1. Gain on personal property

sale. 3 Box 10. Partner loan transactions 5 Box 8. Form 5471 information 5 Box 9. Other forms 5

(FDII) Deduction apportionment factors 12 Form 8621, Information to

general 2 Payments for the purchase of tangible

personal property 25 Payments reducing gross receipts

C

Capital gains and losses 9 Charitable contributions 9 Code “RBT 951A” 8 Code “RBT GEN” 8 Code “RBT PAS” 8 Codes for Classes of PFIC Shares 21 Codes for Types of Tax 12 COGS 16 Collectibles (28%) gain 9 Collectibles loss 9 Compensation/consideration paid for

Complete 20 Future Developments 1

made to surrogate foreign corporation 25 PFIC, QEF general information 21 Purchase or creation of property

Other Current Year International Information); and Schedule K-3, Part I (Partner’s Share of Partnership’s Other Current Year International Information) 3 Schedule K-3, Identifying

Information 2 Schedules K-2 and K-3, Parts II and

rights for intangibles 24 Purpose of Schedules K-2 and K-3 1

services Not excepted by section 59A(d)(5) 25 Computer-Generated Schedules K-2

and K-3 1 Contested taxes 13 Corrections to Form 8855, Schedules

G

General Instructions 1 Globe Anti-Base Erosion Model (Pillar

Two) 6 Gross income 8 Gross receipts by SIC code 17

H

High-taxed income 4

I

Income re-sourced by treaty 7 Interest deduction 16 Interest expense 10, 25 Interest expense apportionment

factors 10, 17

N

Net long-term capital gain 9 Net long-term capital loss 9 Net section 1231 gain 9 Nonqualified derivative payments 25

O

Q

Qualified derivative payments

excepted by section 59A(h) 25

R

R&E expenses 9 R&E expenses apportionment

factors 17 Rental income 8 Rents, royalties, and license fees 24

S

K-2 and K-3 2 Cost sharing transaction

payments 24 Country code 8 Currency 2

Schedule K-2, Identifying

D

DEI and QBAI on Form 8993 15 Distributions from foreign

corporations to partnership 17 Downstream loans 5 Dual consolidated loss 6

E

Information 2 Schedule K-2, Part I (Partnership’s

Ordinary dividends and qualified

statement—Potentially suspended taxes 3 Section 1291 and Other

EIN 2 Example 1. Part 1, box 5: high-taxed

dividends 8 Other apportioned deductions 16 Other deductions 10 Other income 9 Other information for preparation of

Form 8993 16 Other interest expense 10 Other international items 6 Other Tax Information 14

III 7 Section 1 of attached

Information 22 Section 1296 MTM Information 22

income 4 Example 2. Part II: multiple country

code: gross income 8 Example 3. Parts II and III: capital

gains and losses 9

28

Section 2 of attached

statement—Potentially unsuspended taxes 4 Section 250 deduction with respect to

Stewardship Expenses 10

T

Table 1. Information on personal

U

Unrecaptured section 1250 gain 9 Upstream Loans 6

W

FDII 14 Section 267A disallowed deduction 5 Section 901(j) income 7 Section 951(a)(1) and Section 951A

property sold 3 Table 2. Downstream loans 5 Table 3. Upstream loans 6 Table 4. Top-up tax 6 Taxes assigned to section 951A

What’s New 1 Where to File 1 Who Must File 1 Worksheet A, Interest Paid or Accrued

by the Partnership 27 Worksheet B, Sec. 2, Line 18, Column

(c) 27

29

Inclusions 18 Section 951A category income 7 Section 986(c) gain and loss 9 Section 987 gain and loss 9 Section 988 gain and loss 9 Specific Instructions 2 Splitter arrangements 3

category 12 Temporary relief 7 Total deductions 9 Total gross income 9