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Part VI of Schedules K-2 and K-3. Used to provide

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 the partner needs to determine any inclusions under sections 951(a)(1) and 951A. Partners use the information to complete Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), and Forms 1040 and 1120 for subpart F income inclusions, section 951(a)(1)(B) inclusions, and section 951A inclusions.

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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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