8865 Schedule K-3 Partner’s Share of Income, Deductions, Credits, etc.—Int

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Final K-3

Partner’s Share of Income, Deductions,
Credits, etc.—International

Schedule K-3
(Form 8865)
Department of the Treasury
Internal Revenue Service

Amended K-3

For calendar year 2024, or tax year beginning

/ 2024

/

, ending

OMB No. 1545-1668

/

2024

/

See separate instructions.

Information About the Partnership

Information About the Partner

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE

A1 Partnership’s employer identification number (EIN) (if any)

C Partner’s social security number (SSN) or taxpayer identification number (TIN)
(Do not use the TIN of a disregarded entity. See instructions.)

A2 Reference ID number (see instructions)

B Partnership’s name, address, city, state, and ZIP code

For IRS Use Only

E

D Name, address, city, state, and ZIP code for partner entered in box C. See instructions.

Check to indicate the parts of Schedule K-3 that apply.

Yes

1
2
3
4
5
6

Does Part I apply? If “Yes,” complete and attach Part I .
Does Part II apply? If “Yes,” complete and attach Part II
Does Part III apply? If “Yes,” complete and attach Part III
Does Part IV apply? If “Yes,” complete and attach Part IV
Does Part V apply? If “Yes,” complete and attach Part V
Does Part VI apply? If “Yes,” complete and attach Part VI

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8

Does Part VII apply? If “Yes,” complete and attach Part VII
Does Part VIII apply? If “Yes,” complete and attach Part VIII

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For Paperwork Reduction Act Notice, see the Instructions for Schedule
K-3 (Form 8865).

www.irs.gov/Form8865

Cat. No. 74770R

No

1
2
3
4
5
6
7
8

Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

Page

2

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Partner’s Share of Partnership’s Other Current Year International Information
4. Foreign tax translation
5. High-taxed income
6. Section 267A disallowed deduction

7. Reserved for future use
8. Form 5471 information
9. Other forms

✢❏❘

1. Gain on personal property sale
2. Foreign oil and gas taxes
3. Splitter arrangements

✣❈❅❃❋

Check box(es) for additional specified attachments. See instructions.

10. Partner loan transactions
11. Dual consolidated loss
12. Other international items
(attach description and statement)

Part II
Foreign Tax Credit Limitation
Section 1—Gross Income

Foreign Source

Description
1

Sales
A
B
C

2

(a) U.S. source

(b) Foreign branch
category income

(c) Passive
category income

(d) General
category income

(e) Other
(category code

)

(f) Sourced by
partner

(g) Total

Gross income from performance of services
A
B
C

3

Gross rental real estate income
A
B
C

4

Other gross rental income
A
B
C

5

Guaranteed payments .

6

Interest income

.

.

.

.

A
B
C
7

Ordinary dividends (exclude amount
on line 8)
A
B
C
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

3

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part II
Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)

Foreign Source

Description
8

Qualified dividends
A
B
C

9

Reserved for future use .

10

Royalties and license fees
A
B
C

11

Net short-term capital gain
A
B
C

12

Net long-term capital gain
A
B
C

13

Collectibles (28%) gain
A
B
C

14

(a) U.S. source

.

.

.

(b) Foreign branch
category income

(c) Passive
category income

(d) General
category income

(e) Other
(category code

)

(f) Sourced by
partner

(g) Total

.

Unrecaptured section 1250 gain
A
B
C

15

Net section 1231 gain
A
B
C
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

4

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part II
Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)

Foreign Source

Description
16
17
18

Section 986(c) gain .
Section 987 gain . .
Section 988 gain . .

19

Reserved for future use
A
B
C

20

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.

(a) U.S. source

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.
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.

(b) Foreign branch
category income

(c) Passive
category income

(d) General
category income

(e) Other
(category code

)

(f) Sourced by
partner

(g) Total

.
.
.

Other income (see instructions)
A
B
C

21

Reserved for future use
A
B
C

22

Reserved for future use
A
B
C

23

Reserved for future use
A
B
C

24

Total gross income (combine lines 1
through 23) . . . . . . . .
A
B
C
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

5

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part II
Foreign Tax Credit Limitation (continued)
Section 2—Deductions

Foreign Source

Description

(a) U.S. source

25

Expenses allocable to sales income .

26

Expenses allocable to gross income
from performance of services . . .

27
28
29
30
31

Net short-term capital loss
Net long-term capital loss
Collectibles loss . . .
Net section 1231 loss .
Other losses . . . .

32

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(b) Foreign branch
category income

(c) Passive
category income

(d) General
category income

(e) Other
(category code

)

(f) Sourced by
partner

(g) Total

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.

Research & experimental (R&E) expenses
. . . .
A SIC code:
. . . .
B SIC code:
. . . .
C SIC code:
33 Allocable rental expenses—
depreciation, depletion, and amortization
34

Allocable rental expenses—other than
depreciation, depletion, and amortization

35

Allocable royalty and licensing
expenses—depreciation, depletion,
and amortization . . . . . . .

36

Allocable royalty and licensing
expenses—other than depreciation,
depletion, and amortization
. . .

37

Depreciation not included on line 33
or line 35 . . . . . . . . .

38

Charitable contributions

39

Interest expense specifically allocable
under Regulations section 1.861-10(e)

40

Other interest expense specifically
allocable under Regulations section
1.861-10T
. . . . . . . .

41
42
43

Other interest expense—business
.
Other interest expense—investment .
Other interest expense—passive activity

44

Section 59(e)(2) expenditures,
excluding R&E expenses on line 32

.

45

Foreign taxes not creditable but
deductible
. . . . . .

.

.

.

.

.

.

Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

6

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part II
Foreign Tax Credit Limitation (continued)
Section 2—Deductions (continued)

Foreign Source

Description

(a) U.S. source

46
47
48

Section 986(c) loss .
Section 987 loss . .
Section 988 loss . .

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49

Other allocable deductions (see
instructions) . . . . . .

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50

Other apportioned share of
deductions (see instructions)
Reserved for future use . .
Reserved for future use . .
Reserved for future use . .

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51
52
53

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54

Total deductions (combine lines 25
through 53) . . . . . . . .

55

Net income (loss) (subtract line 54
from line 24) . . . . . . .

(b) Foreign branch
category income

(c) Passive
category income

(d) General
category income

(e) Other
(category code

(f) Sourced by
partner

)

(g) Total

.

Part III
Other Information for Preparation of Form 1116 or 1118
Section 1—R&E Expenses Apportionment Factors

Foreign Source

Description

1
A
B
C
D
E
F
2
A

B

(a) U.S. source

(b) Foreign branch
category income

(c) Passive
category income

(e) Other
(category code
(country code

(d) General
category income

(f) Sourced by
partner

)
)

(g) Total

Gross receipts by SIC code
SIC code:
SIC code:
SIC code:
SIC code:
SIC code:
SIC code:
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
R&E expense with respect to activity performed in the United States
. . . . . . . . . . . . . . . . . . . . . . .
(i) SIC code:

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(ii) SIC code:
. . . . . . . . . . . . .
(iii) SIC code:
. . . . . . . . . . . . .
R&E expense with respect to activity performed outside the United States

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2A(i)
2A(ii)
2A(iii)

(i) SIC code:
(ii) SIC code:
(iii) SIC code:

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2B(i)
2B(ii)
2B(iii)

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Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

7

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part III
Other Information for Preparation of Form 1116 or 1118 (continued)
Section 2—Interest Expense Apportionment Factors

Foreign Source

Description

(a) U.S. source

1

Total average value of assets .

2

Sections 734(b) and 743(b)
adjustment to assets—average value .

3

Assets attracting directly allocable
interest expense under Regulations
section 1.861-10(e) . . . . .

.

4

Other assets attracting directly
allocable interest expense under
Regulations section 1.861-10T
.

.

5

Assets excluded from apportionment
formula . . . . . . . . .

.

(b) Foreign branch
category income

(e) Other
(c) Passive category (d) General category
(category code
income
income
(country code

)
)

(f) Sourced by
partner

(g) Total

.

6a Total assets used for apportionment
(subtract the sum of lines 3, 4, and 5
from the sum of lines 1 and 2) . . .
b Assets attracting business interest
expense . . . . . . . .

.

c Assets attracting investment interest
expense . . . . . . . . .
d Assets attracting passive activity
interest expense . . . . . .

.

7

Basis in stock of 10%-owned
noncontrolled foreign corporations
(see attachment) . . . . . .

.

8

Basis in stock of CFCs (see attachment)

Section 3—Foreign-Derived Intangible Income (FDII) Deduction Apportionment Factors
Foreign Source
Description

(a) U.S. source

1
2

Foreign-derived gross receipts
Cost of goods sold (COGS)
.

.
.

.
.

3

Partnership deductions allocable to foreignderived gross receipts . . . . . . .

.

4

Other partnership deductions apportioned to
foreign-derived gross receipts . . . . .

.

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(b) Passive category
income

(d) Other
(c) General category
(category code
income
(country code

)
)

(e) Sourced by
partner

(f) Total

Schedule K-3 (Form 8865) 2024

Related tax year:
Date tax paid:
Contested tax
.

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TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
.

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Related tax year:
Date tax paid:
Contested tax
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Reserved for future use .
Reserved for future use .
Reserved for future use .

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Schedule K-3 (Form 8865) 2024

EIN (if any):

Name of partnership:

Page

8

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part III
Other Information for Preparation of Form 1116 or 1118 (continued)
Section 4—Foreign Taxes
Description
1

Direct (section 901 or
903) foreign taxes:

Paid

A
B
C
D
E
F
2
A
B
C
D
E
F
G
3

(a) Type of tax

(b) Section 951A category income
U.S.
Foreign

U.S.

(c) Foreign branch category income
Foreign

Partner

Accrued

Reduction of taxes (total)
Taxes on foreign mineral income . . .
Reserved for future use . . . . . .
International boycott provisions . . .
Failure-to-file penalties . . . . . .
Taxes with respect to splitter arrangements
Taxes on foreign corporate distributions .
Other . . . . . . . . . . .

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Foreign tax redeterminations
A

B

C
Related tax year:
Date tax paid:
Contested tax
4
5
6

.

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.
.
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024
Name of partnership:

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Page

9

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part III
Other Information for Preparation of Form 1116 or 1118 (continued)
Section 4—Foreign Taxes (continued)
(d) Passive category income
U.S.
1
A
B
C
D
E
F
2
A
B
C
D
E
F
G
3
A
B
C
4
5
6

Foreign

(f) Other

(e) General category income

Partner

U.S.

Foreign

Partner

(category code

)

(g) Total

Section 5—Other Tax Information
Foreign Source
Description

1

Section 743(b)
positive income
adjustment .

2

Section 743(b)
negative income
adjustment .

3

Reserved for
future use . .

4

Reserved for
future use . .

(a) U.S. source

(b) Section 951A
category income

(c) Foreign branch
category income

(d) Passive
category income

(e) General
category income

(f) Other
(category code
(country code

)
)

(g) Sourced by
partner

(h) Total

Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

10

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part IV
Information on Partner’s Section 250 Deduction With Respect to Foreign-Derived Intangible Income (FDII)
Section 1—Information To Determine Deduction Eligible Income (DEI) and Qualified Business Asset Investment (QBAI) on Form 8993
1 Net income (loss)
2a DEI gross receipts
b DEI COGS
. .
3
4

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1
2a
2b

c DEI properly allocated and apportioned deductions
Reserved for future use . . . . . . . . .
Controlled foreign corporation (CFC) dividends . .

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2c
3
4

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5
6
7

5
6
7
8

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Financial services income . . . .
Domestic oil and gas extraction income
Foreign branch income . . . . .
Partnership QBAI
. . . . . .

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Section 2—Information To Determine Foreign-Derived Deduction Eligible Income (FDDEI) on Form 8993 (see instructions)
Description

9
10
11

Gross receipts . .
COGS . . . . .
Allocable deductions

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12

Other apportioned deductions .

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(a) Foreign-derived
income from all sales of
general property

(b) Foreign-derived
(c) Foreign-derived
income from all sales of
income from all services
intangible property

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Section 3—Other Information for Preparation of Form 8993
Description

(a) DEI

13
A
B
C

Interest deductions
Interest expense specifically allocable under Regulations section 1.861-10(e) . .
Other interest expense specifically allocable under Regulations section 1.861-10T
Other interest expense . . . . . . . . . . . . . . . . . .

14
A
B
C
D
E
F

Interest expense apportionment factors
Total average value of assets . . . . . . . . . . . . . . . . . . . . . . . . . .
Sections 734(b) and 743(b) adjustment to assets—average value
. . . . . . . . . . . . . . .
Assets attracting directly allocable interest expense under Regulations section 1.861-10(e) . . . . . . . .
Other assets attracting directly allocable interest expense under Regulations section 1.861-10T . . . . . .
Assets excluded from apportionment formula . . . . . . . . . . . . . . . . . . . . .
Total assets used for apportionment (the sum of lines 14C, 14D, and 14E subtracted from the sum of lines 14A and 14B)
R&E expenses apportionment factors

15

Gross receipts by SIC code
SIC code:
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A
B
C
16
A

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R&E expenses by SIC code
SIC code:
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B SIC code:
C SIC code:

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(c) Total

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SIC code:

(d) Total
(add columns (a)
through (c))

12

(b) FDDEI

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SIC code:

8

16A
16B
16C
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024
Name of partnership:
Name of partner:

Part V

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

SSN or TIN:

(f) Amount of E&P distribution
in functional currency
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O

11

Distributions From Foreign Corporations to Partnership
(a) Name of distributing foreign corporation

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O

Page

Reference ID number (see instr.):

(g) Spot rate (functional
currency to U.S. dollars)

(b) EIN or
reference ID number

(h) Amount of distribution
in U.S. dollars

(c) Date of distribution

(i) Amount of E&P distribution
in U.S. dollars

(d) Functional currency of
distributing foreign corporation

(e) Amount of distribution
in functional currency

(j) Qualified foreign
corporation

(k) Reserved for
future use

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE

Schedule K-3 (Form 8865) 2024

EIN (if any):

Name of partnership:

a
b

Information on Partner’s Section 951(a)(1) and Section 951A Inclusions

Separate category (enter code) . . . . . . . . . . . .
If box is checked, this is completed with respect to U.S. source income

(b) EIN or
reference ID number

(a) Name of CFC

A
B
C
D
E
F
G
H
I
J
K
1 Partner’s total (sum for all CFCs) .

(
(
(
(
(
(
(
(
(
(
(
(

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(i) Partner’s share of
tested income

(h) Tested loss

A
B
C
D
E
F
G
H
I
J
K
1

12

SSN or TIN:

Name of partner:

Part VI

Page

Reference ID number (see instr.):

)
)
)
)
)
)
)
)
)
)
)
)

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(e) Partner’s share of
subpart F income

(
(
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(f) Partner’s section
951(a)(1)(B) inclusion

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(g) Tested income

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(l) Partner’s share of
the tested loss
QBAI amount

(k) Partner’s share
of QBAI

)
)
)
)
)
)
)
)
)
)
)
)

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(d) Partner’s share
of CFC items through
its ownership in
the partnership

(c) Ending of CFC
tax year

(j) Partner’s share of
tested loss

(
(
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(
(
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(
(
(
(
(
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(m) Partner’s share of
tested interest income

(n) Partner’s share of
tested interest expense

)
)
)
)
)
)
)
)
)
)
)
)
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024
Name of partnership:
Name of partner:

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Page

13

Reference ID number (see instr.):

SSN or TIN:

Part VII
Information Regarding Passive Foreign Investment Companies (PFICs)
Section 1—General Information
General Information

(a) Name of PFIC
A
B
C
D
E
F
G
H
I
J
K
L

(b) EIN or
reference ID number

(c) Address of PFIC

Summary of Annual Information

(f) Description of each
class of PFIC shares

(g) Dates PFIC
shares acquired
during tax year
(if applicable)

(d) Beginning of
PFIC tax year

(e) Ending of
PFIC tax year

Information Regarding Elections

(h) Partner’s share of
total number of
PFIC shares held by
partnership at end of
tax year

(i) Partner’s share of
total value of
PFIC shares held by
partnership at end of
tax year

(j) Box is
checked if
(k) Box is
(m) Box is
foreign
checked if PFIC
(l) Box is
checked if
corporation has has indicated
checked if
PFIC meets
documented its
its shares are
eligibility to be
PFIC is also
the income
“marketable
treated as a
a CFC within
test or asset
stock” within
qualifying
the meaning of test of section
the meaning
insurance
section 957. 1297(a) for the
of section
corporation
tax year.
1296(e).
under section
1297(f)(2).

A
B
C
D
E
F
G
H
I
J
K
L
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Name of partnership:

Page

14

Reference ID number (see instr.):

SSN or TIN:

Name of partner:

Part VII
Information Regarding Passive Foreign Investment Companies (PFICs) (continued)
Section 2—Additional Information on PFIC or Qualified Electing Fund (QEF)
General Information

(a) Name of PFIC

A
B
C
D
E
F
G
H
I
J
K
L

QEF Information

(b) EIN or
reference ID number

(c) Partner’s share of
ordinary earnings

Section 1291 and Other
Information

Section 1296 Mark-to-Market Information

(d) Partner’s share of net
capital gain

(e) Partner’s share of
fair market value (FMV)
of PFIC shares held by
partnership at beginning
of tax year

(f) Partner’s share of
FMV of PFIC shares
held by partnership at
end of tax year

(g) Dates PFIC shares
were acquired

Section 1291 and Other Information

(h) Partner’s share of
amount of cash and
FMV of property
distributed by PFIC
during the current tax
year (if applicable)

(i) Dates of
distribution

(j) Partner’s share of
total creditable foreign
taxes attributable to
distribution by PFIC

(k) Partner’s share of
total distributions from
PFIC in preceding
3 tax years

(l) Dates PFIC
shares disposed of
during tax year
(if applicable)

(n) Partner’s share of
(m) Partner’s share of
partnership’s tax basis (o) Partner’s share of
amount realized by
gain (loss) on
in PFIC shares on dates
partnership on
disposition by
of disposition (including
disposition of PFIC
partnership of PFIC
partner-specific
shares
shares
adjustments)

A
B
C
D
E
F
G
H
I
J
K
L
Schedule K-3 (Form 8865) 2024

Schedule K-3 (Form 8865) 2024
Name of partnership:
Name of partner:

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 18, 2024
DO NOT FILE
EIN (if any):

Page

15

Reference ID number (see instr.):

SSN or TIN:

Part VIII
Partner’s Information for Base Erosion and Anti-Abuse Tax (Section 59A)
Section 1—Applicable Taxpayer (see instructions)
Description

1
2
3
4

Gross receipts for section 59A(e) . . . .
Gross receipts for the first preceding year . .
Gross receipts for the second preceding year
Gross receipts for the third preceding year .

5

Amounts included in the denominator of the base erosion percentage as described in Regulations section
1.59A-2(e)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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(a) Total

(b) Total ECI gross
receipts

(c) Total non-ECI gross
receipts

(a) Total

(b) Total base erosion
payments

(c) Total base erosion
tax benefits

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Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions)
Description

6
7
8
9
10a
b
11
12

Reserved for future use . . . . . . . . . . . . . . . . .
Cost sharing transaction payments
. . . . . . . . . . . . .
Purchase or creations of property rights for intangibles (patents, trademarks, etc.)
Rents, royalties, and license fees . . . . . . . . . . . . . .
Compensation/consideration paid for services not excepted by section 59A(d)(5)
Compensation/consideration paid for services excepted by section 59A(d)(5) .
Interest expense . . . . . . . . . . . . . . . . . . .
Payments for the purchase of tangible personal property . . . . . . .

13

Premiums and/or other considerations paid or accrued for insurance and reinsurance as covered by
sections 59A(d)(3) and 59A(c)(2)(A)(iii) . . . . . . . . . . . . . . . . . . .

14a
b
15
16

Nonqualified derivative payments . . . . . . . . . . . .
Qualified derivative payments excepted by section 59A(h) . . . . .
Payments reducing gross receipts made to surrogate foreign corporation
Other payments—specify:

17

Base erosion tax benefits related to payments reported on lines 6 through 16, on which tax is imposed by
section 871, 881, or 884(f), with respect to which tax has been withheld under section 1441 or 1442 at the
30% statutory withholding tax rate or subject to tax under Regulations section 1.884-4(a)(2)(ii) at the 30%
statutory rate (see instructions) . . . . . . . . . . . . . . . . . . . . . . .

18

Portion of base erosion tax benefits reported on lines 6 through 16, on which tax is imposed by section
871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at reduced
withholding rate pursuant to income tax treaty. Multiply ratio of percentage withheld divided by 30% (0.30)
times tax benefit. See instructions . . . . . . . . . . . . . . . . . . . . . .

19
20
21

Total base erosion tax benefits (subtract the sum of lines 17 and 18 from the sum of lines 7 through 16) .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .

22

Reserved for future use .

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Schedule K-3 (Form 8865) 2024