Schedule K-3 (Form 8865), Partner's Share of Income, Deductions, Credits, etc.-International, is the Internal Revenue Service (IRS) schedule that reports a partner's share of a partnership's international items for calendar year 2025 or a tax year beginning and ending in 2025. It has eight parts, from foreign tax credit limitation data to base erosion and anti-abuse tax information, and box E tells you which parts apply. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the separate instructions are published by the IRS at www.irs.gov/Form8865.
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What is Schedule K-3 (Form 8865)?
Schedule K-3 (Form 8865), Partner's Share of Income, Deductions, Credits, etc.-International, is the Internal Revenue Service (IRS) schedule of Form 8865 that sets out one partner's share of a partnership's international income, deductions, credits and related information for the tax year.
The schedule is issued under OMB No. 1545-0123 and the 2025 edition covers calendar year 2025, or a tax year beginning and ending in 2025. The heading identifies the partnership (EIN, if any, a reference ID number, name and address) and the partner (SSN or TIN, name and address). Box E then asks, for each of eight parts, whether that part applies; for every "Yes" you complete and attach the part.
The eight parts are:
- Part I: the partner's share of other current year international information, with check boxes for specified attachments such as foreign oil and gas taxes, Form 5471 information and partner loan transactions.
- Part II: foreign tax credit limitation, with gross income (lines 1 to 24), deductions (lines 25 to 54) and net income or loss (line 55).
- Part III: other information for preparation of Form 1116 or 1118, including apportionment factors, foreign taxes and section 743(b) adjustments.
- Part IV: information on the partner's section 250 deduction for foreign-derived intangible income (FDII), used for Form 8993.
- Part V: distributions from foreign corporations to the partnership.
- Part VI: the partner's section 951(a)(1) and section 951A inclusions.
- Part VII: information on passive foreign investment companies (PFICs).
- Part VIII: the partner's information for the base erosion and anti-abuse tax (section 59A).
The IRS instructions at www.irs.gov/Form8865 explain the lines the form refers to as "see instructions".
Who needs to file Schedule K-3 (Form 8865)?
The form is built around a partner and a partnership: boxes A1, A2 and B identify the partnership, and boxes C and D identify the partner whose share is reported. Anyone preparing or receiving a Form 8865 schedule for a partner uses this document to report that partner's international items for the year.
Which parts you complete depends on box E. You mark Yes or No for each of Parts I through VIII, and only the parts marked Yes are completed and attached. For example, Part VII applies only when PFIC information is reported, and Part VIII is the partner's information for the base erosion and anti-abuse tax under section 59A.
For box C, the form says not to use the TIN of a disregarded entity; see the instructions. The form prints no rule about who may sign for or act for the partner. For questions about who must furnish the schedule or receive it, use the IRS instructions for Form 8865 at www.irs.gov/Form8865.
When to file Schedule K-3 (Form 8865)
The 2025 edition of Schedule K-3 (Form 8865) covers calendar year 2025, or a tax year beginning and ending in 2025, as the dates at the top of page 1 show. No separate due date is printed on it: it is a schedule of Form 8865 and the form sends you to www.irs.gov/Form8865 for the instructions and the latest information. Complete only the parts you mark Yes in box E. If you are correcting a schedule already prepared, check the Amended K-3 box in box F(1) on the new version.
Documents you need
- For each Part I box you check for additional specified attachments (for example Form 5471 information, Foreign tax translation or Partner loan transactions): the attachment the instructions call for.
- For Part I, box 12 (Other international items): a description and statement attached to the form.
- For Part III, Section 2, lines 7 and 8: the attachment referred to for the basis in stock of 10%-owned noncontrolled foreign corporations and of CFCs.
- For every part marked Yes in box E (Parts I through VIII): the completed part, attached to the schedule.
How to fill out Schedule K-3 (Form 8865)
Enter the tax year and partnership
At the top of page 1, enter the tax year beginning and ending dates if you do not use calendar year 2025. Enter the partnership's EIN (if any) in A1, the reference ID number in A2 (see instructions) and the partnership's name, address, city, state and ZIP code in box B.
Enter the partner's information
In box C enter the partner's SSN or TIN; do not use the TIN of a disregarded entity. In box D enter the name, address, city, state and ZIP code for the partner entered in box C.
Mark which parts apply
In box E, check Yes or No on lines 1 through 8 to show whether Parts I through VIII apply. For every Yes, complete and attach that part. In box F, check Amended K-3 if this is an amended schedule.
Complete Part I
Check the boxes 1 through 12 that call for additional specified attachments, such as Gain on personal property sale, Foreign oil and gas taxes, Form 5471 information or Partner loan transactions. For box 12, Other international items, attach a description and statement.
Report gross income in Part II
In Section 1, enter on lines 1 through 20 the partner's share by column: (a) U.S. source, (b) Foreign branch category income, (c) Passive category income, (d) General category income, (e) Other and (f) Sourced by partner. Column (g) is the total; line 24 combines lines 1 through 23.
Report deductions in Part II
In Section 2, enter lines 25 through 53 in the same columns, including research and experimental expenses on line 32 by SIC code. Line 54 combines lines 25 through 53, and line 55 is line 24 minus line 54.
Complete Part III apportionment factors
Section 1 covers R&E expense apportionment factors, with gross receipts by SIC code and the line 2 breakdown by activity location. Section 2 covers interest expense apportionment factors (lines 1 through 8) and Section 3 the FDII deduction apportionment factors (lines 1 through 4).
Complete Part III foreign taxes
Section 4 lists direct foreign taxes paid or accrued on line 1, reductions of taxes on line 2 and foreign tax redeterminations on line 3, with the related tax year and date tax paid. Section 5 gives section 743(b) positive and negative income adjustments on lines 1 and 2.
Complete Part IV for the FDII deduction
Section 1 (lines 1 through 8) gives the information to determine deduction eligible income (DEI) and qualified business asset investment (QBAI) on Form 8993. Section 2 gives FDDEI information on lines 9 through 12, and Section 3 gives interest and R&E apportionment information on lines 13 through 16.
Complete Parts V and VI
In Part V, list each distributing foreign corporation with its EIN or reference ID number, distribution date, functional currency and the amounts and spot rate in columns (e) through (j). In Part VI, enter the separate category code, then each CFC with the partner's share of subpart F income, tested income, tested loss, QBAI and tested interest items.
Complete Part VII for PFICs
Section 1 gives the name, EIN or reference ID number, address and tax year of each PFIC, the partner's share of shares held and the election boxes. Section 2 gives the QEF, section 1296 mark-to-market and section 1291 information in columns (c) through (o).
Complete Part VIII for section 59A
Section 1 (lines 1 through 5) gives gross receipts for the applicable taxpayer test. Section 2 reports base erosion payments and base erosion tax benefits on lines 6 through 19; specify any other payments on line 16.
Review and download the completed PDF
Check that the partnership and partner names, EIN, SSN or TIN and reference ID match on every page, that each part marked Yes is complete, and that reserved lines are blank. Download or print the completed PDF from FillingPDF and assemble the attachments described under How to submit.
How to submit Schedule K-3 (Form 8865)
Schedule K-3 (Form 8865) prints no mailing address, portal or appointment rule of its own; it follows the channels that apply to Form 8865, which are described in the IRS instructions at www.irs.gov/Form8865.
Before you send or deliver it, check the package against what the form itself requires:
- Every part marked Yes in box E (lines 1 to 8) is completed and attached.
- Each box checked in Part I for additional specified attachments has its attachment, and box 12 (Other international items) has a description and statement.
- Part III, Section 2, lines 7 and 8 (basis in stock of 10%-owned noncontrolled foreign corporations and of CFCs) have their attachment.
- The partnership and partner names, EIN, SSN or TIN and reference ID appear at the top of each page after page 1.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Marking Yes for a part in box E and then not completing and attaching that part; the form says to complete and attach each part marked Yes.
- Entering the TIN of a disregarded entity in box C; the form says not to use it.
- Leaving the partnership name, EIN, reference ID, partner name or SSN/TIN off the pages after page 1, where the header is repeated.
- Entering amounts on lines printed as Reserved for future use, such as Part II lines 9, 19 and 21 to 23 or lines 51 to 53.
- Computing Part II line 55 incorrectly; it is line 24 minus line 54, and line 24 combines lines 1 through 23.
- Figuring Part III, Section 2, line 6a without the stated formula: subtract the sum of lines 3, 4 and 5 from the sum of lines 1 and 2.
- Checking a Part I attachment box (such as box 8, Form 5471 information) without attaching the specified attachment.
- Preparing a corrected schedule without checking Amended K-3 in box F(1).
Frequently asked questions
What is Schedule K-3 (Form 8865)?
Schedule K-3 (Form 8865) is the IRS schedule titled Partner's Share of Income, Deductions, Credits, etc.-International. It reports one partner's share of a partnership's international items for the year across eight parts, from foreign tax credit limitation data to section 59A base erosion information.
Do I have to complete all eight parts of Schedule K-3 (Form 8865)?
No. Box E on page 1 asks, for each of Parts I through VIII, whether the part applies. You complete and attach only the parts you mark Yes; the form says to do so for each Yes answer.
What tax year does this Schedule K-3 cover?
This edition covers calendar year 2025, or a tax year beginning and ending in 2025, as the dates printed at the top of page 1 show. The IRS publishes the instructions and latest information at www.irs.gov/Form8865.
How do I mark Schedule K-3 (Form 8865) as amended?
Check the Amended K-3 box, item (1) in box F on page 1. Box F also has a second item, (2), which is reserved for future use and which you leave unmarked.
What goes in box C of Schedule K-3 (Form 8865)?
Box C takes the partner's social security number (SSN) or taxpayer identification number (TIN). The form warns you not to use the TIN of a disregarded entity and refers you to the instructions. Box D then takes the name and address of that partner.
Which parts relate to Form 1116, Form 1118 and Form 8993?
Part III is titled Other Information for Preparation of Form 1116 or 1118. Part IV gives the information needed to determine DEI, QBAI and FDDEI on Form 8993 for the partner's section 250 deduction.
Where do I submit Schedule K-3 (Form 8865)?
The schedule prints no address or portal of its own. It is a schedule of Form 8865, so it follows the channels in the IRS instructions for Form 8865 at www.irs.gov/Form8865, with every part marked Yes in box E attached.
Can I fill out Schedule K-3 (Form 8865) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the schedule to the IRS; you submit it through the IRS channels that apply to Form 8865.
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