Schedule K-2 (Form 8865) - Partners’ Distributive Share Items—International - Draft—Do Not File

Sep 19, 2026

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Draft IRS form content for Schedule K-2 (Form 8865), focused on Partners’ Distributive Share Items—International. Includes cautions that the draft is for information only and must not be filed, plus instructions on when parts of the schedule apply (Part I through Part VIII) and what to attach. Provides administrative identifiers such as EIN, reference ID, and OMB number, and references IRS resources for the latest and final form versions.

LanguageEnglish

CategoryForms

FormatPDF

Pages15

Reading Time5 min

AccessFree to download

Schedule K-2 (Form 8865)

Draft notice and filing restrictions

Parts applicability (Part I through Part VIII)

Administrative identifiers and IRS references

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms). Most forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. DRAFT — DO NOT FILE TREASURY/IRS AND OMB USE ONLY DRAFT SCHEDULE K-2 (Form 8865) Department of the Treasury Internal Revenue Service Name of partnership Partners’ Distributive Share Items—International Attach to Form 8865. [Go to](Go to www.irs.gov/Form8865 for)[ www.irs.gov/Form8865](Go to www.irs.gov/Form8865 for)[ for](Go to www.irs.gov/Form8865 for) instructions and the latest information. Employer identification number (EIN) (if any) Reference ID number (see instructions) OMB No. 1545-0123 2026 | A | Check to indicate the parts of Schedule K-2 that apply.
1 Does Part I apply? If “Yes,” complete and attach Part I . .
2 Does Part II apply? If “Yes,” complete and attach Part II .
3 Does Part III apply? If “Yes,” complete and attach Part III .
4 Does Part IV apply? If “Yes,” complete and attach Part IV .
5 Does Part V apply? If “Yes,” complete and attach Part V .
6 Does Part VI apply? If “Yes,” complete and attach Part VI .
7 Does Part VII apply? If “Yes,” complete and attach Part VII
8 Does Part VIII apply? If “Yes,” complete and attach Part VIII | .
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FAQs

What does Schedule K-2 (Form 8865) cover?

Schedule K-2 is used to report Partners’ Distributive Share Items—International and is attached to Form 8865.

Can this draft Schedule K-2 form be filed?

No. The document explicitly states it is a draft and must not be filed.

How do you determine which parts of Schedule K-2 apply?

Check the boxes to indicate which parts apply among Part I through Part VIII, and if “Yes,” complete and attach the corresponding part.

Sep 19, 2026

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