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New exception to completing Schedules K-2 and K-3. These instructions add a new exception for filing and furnishing Schedules K-2 and K-3 for tax years beginning in 2022.
Schedule K-2 is an extension of Schedule K of the Form 8865 and is used to report items of international tax relevance from the operation of a partnership. Schedule K-3 is an extension of Schedule K-1 (Form 8865) and is generally used to report the share of the items reported on Schedule K-2.
20 gru 2022 · The IRS released draft instructions for the 2022 Schedule K-2 and related K-3 in October 2022. However, in December 2022, the IRS released revised draft instructions for these schedules.
27 lut 2023 · The IRS finalized instructions for 2022 Schedules K-2 and K-3 for partnerships and S-Corporations, further modifying confusing provisions and providing relief for certain domestic partnerships and S-Corporations that applied for 2021.
The IRS released draft instructions for partnerships filing Schedules K-2 and K-3. The draft instructions include a new filing exception for domestic corporations that meet four criteria. The IRS revised several sections of the draft instructions to clarify various reporting requirements.
16 gru 2022 · The IRS on December 2 released updated draft 2022 partnership instructions for Form 1065 Schedules K- 2 and K-3 that, among other changes, revise a new exception to filing and furnishing to partners Schedules K-2 and K-3 for 2022.
Schedules K-2 and K-3 for 2021; intended for enhanced reporting of international tax matters by pass-through entities. The IRS today released draft versions of Schedules K-2 and K-3 for Forms 1065, 1120-S, and 8865 for tax year 2021 (filing season 2022).
