Part V of Schedules K-2 and K-3. Used to report
Notice 2023-80 clarified that with respect to foreign taxes paid
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
In this part
- Section 1. Lines 1 Through 24. Total Gross Income
- Section 2. Lines 25 Through 54. Total Deductions
- Section 1. R&E Expenses Apportionment Factors
- Section 2. Interest Expense Apportionment
- Section 3. Foreign-Derived Intangible Income
- Section 4. Foreign Taxes
- Section 5. Other Tax Information
- Section 1. Information To Determine Deduction
- Section 2. Information To Determine
- Section 3. Other Information for Preparation of
- Section 1. General Information
- Section 2. Additional Information on PFIC or
- Section 1. Applicable Taxpayer
- Section 2. Base Erosion Payments and Base
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