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2025","","2025年《Form 1065》配套的《Schedules K-2 and K-3》填写说明，面向需要就国际税收事项进行申报的合伙企业。文件解释K-2作为Form 1065与Schedule K的延伸，用于报告与国际税相关的项目；K-3作为对Schedule K-1的延伸，用于向合伙人传递其从K-2取得的分配项目，并要求合伙人将信息纳入其申报表。内容还覆盖适用范围、何时需要完成各部分、相关罚则提示、未来发展更新与多项条款调整。",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/partnership-instructions-for-schedules-k-2-and-k-3-form-1065-2025/302723/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/partnership-instructions-for-schedules-k-2-and-k-3-form-1065-2025/302723.png","ImageObject",442,249,{"name":88,"@type":89},"Putri","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Schedules K-2 用于申报哪些内容？","Question",{"text":108,"@type":109},"Schedule K-2作为Form 1065、Schedule K的延伸，用于报告合伙企业经营中与国际税相关的事项。","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Schedules K-3 的作用是什么？",{"text":113,"@type":109},"Schedule K-3通常用于向合伙人报告其在Schedule K-2中各项项目的分配份额。合伙人需在其税务或信息申报中纳入这些信息。",{"name":115,"@type":106,"acceptedAnswer":116},"哪些合伙企业必须填写并提交 Schedules K-2 和 K-3？",{"text":117,"@type":109},"任何需要提交Form 1065的合伙企业，只要其存在与国际条款下合伙人美国税、预提税或报告义务有关的事项，就必须完成相应部分并提交相关S K-2和K-3。","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302723,1790480221,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":30},962085571259,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","2025  \nPartnership Instructions for Schedules K-2 and K-3 (Form 1065)  \nPartners’ Distributive Share Items—International and Partner’s Share of Income, Deductions, Credits, etc.—International   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule K-2 (Form 1065) and Schedule K-3 (Form 1065), and their instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form1065)[ ](go to IRS.gov/Form1065)[IRS.gov/Form1065](go to IRS.gov/Form1065) .  \nWhat’s New  \nAmended return checkbox. A checkbox has been added to Schedule K-2 to indicate if the partnership is electronically filing an administrative adjustment request or amended return for Schedule K-2 .  \nExpanded domestic filing exception. The scope of criterion 2 of the domestic filing exception has been broadened. Additionally, the domestic filing exception for criterion 4 no longer requires the partnership to provide Schedule K-3 to a requesting partner in subsequent years unless the partner specifically requests. See Domestic Filing Exception, later.  \nSmall partnership filing exception There is a new exception to filing Schedules K-2 and K-3 based on Form 1065, Schedule B, question 4. See Small Partnership Filing Exception, later.  \nSchedules K-2 and K-3, Part IV, Section 1. The One Big Beautiful Bill Act (P.L. 119-21) amended section 250 in part by adding to the list of gross income items that are excluded in determining deduction eligible income (DEI) . The added exclusion relates to income and gain from the sale or other disposition of intangible property (as defined in section 367(d)  \n(4)), and any other property of a type that is subject to depreciation, amortization, or depletion by the seller. These amendments apply to sales or other dispositions occurring after June 16, 2025.  \nSchedules K-2 and K-3, Part X, Section 1. Lines 15 and 16 have been revised to allow partnerships to specify other gain and the amount. Lines 19 and 20 have been revised to allow partnerships to specify other income and the amount.  \nGeneral Instructions  \nThe Instructions for Form 1065 and Instructions for Schedule K-1 (Form 1065) generally apply to Schedules K-2 and K-3 . These instructions provide additional information needed to complete Schedules K-2 and K-3 for tax year 2025. These instructions apply to both the Schedules K-2 and K-3, unless otherwise noted.  \nPurpose of Schedules K-2 and K-3  \nSchedule K-2 is an extension of Form 1065, Schedule K, and is used to report items of international tax relevance from the operation of a partnership.  \nSchedule K-3 is an extension of Schedule K-1 (Form 1065) and is generally used to report to partners their shares of the items reported on Schedule K-2 . Partners must include the information reported on Schedule K-3 on their tax or information returns, if applicable.  \nWho Must File  \nAny partnership required to file Form 1065 that has items relevant to the determination of the U.S. tax or certain withholding tax or reporting obligations of its partners under the international provisions of the Internal Revenue Code (the Code) must complete the relevant parts of Schedules K-2 and K-3 . See each part and section for a more detailed description of who must file each part and section. Penalties may apply for filing Form 1065 without all required information or for furnishing Schedules K-3 to partners without all required information. The penalties that apply to Form 1065 and Schedule K-1 apply to Schedules K-2 and K-3, respectively. See Penalties in the Instructions for Form 1065.  \nExcept as otherwise required by statute, regulations, or other IRS guidance, a partnership isn't required to obtain information from its direct or indirect partners to determine if it needs to file each of these parts.  \nA partnership is only required to complete and file the relevant portions of Schedules K-2 and K-3, as applica","cbCaihAkrp0B9BOV","https://ap.wps.com/l/cbCaihAkrp0B9BOV","pdf",577389,47,"English","# Future Developments\n# What’s New\n# General Instructions\n# Purpose of Schedules K-2 and K-3\n# Who Must File","[{\"question\":\"Schedules K-2 用于申报哪些内容？\",\"answer\":\"Schedule K-2作为Form 1065、Schedule K的延伸，用于报告合伙企业经营中与国际税相关的事项。\"},{\"question\":\"Schedules K-3 的作用是什么？\",\"answer\":\"Schedule K-3通常用于向合伙人报告其在Schedule K-2中各项项目的分配份额。合伙人需在其税务或信息申报中纳入这些信息。\"},{\"question\":\"哪些合伙企业必须填写并提交 Schedules K-2 和 K-3？\",\"answer\":\"任何需要提交Form 1065的合伙企业，只要其存在与国际条款下合伙人美国税、预提税或报告义务有关的事项，就必须完成相应部分并提交相关S K-2和K-3。\"}]","Partnership Instructions for Schedules K-2 and K-3 (Form 1065)  - 2025 | PDF",1789796353]