Sch K-2 (Form 8865 Partners’ Distributive Share Items—International

SCHEDULE K-2
(Form 8865)

Partners’ Distributive Share Items—International

OMB No. 1545-1668

Attach to Form 8865.
Go to www.irs.gov/Form8865 for instructions and the latest information.

2023

Department of the Treasury
Internal Revenue Service

Employer identification
number (EIN) (if any)

Name of partnership

A

Reference ID number (see instructions)

Check to indicate the parts of Schedule K-2 that apply.
1
2
3
4
5
6
7
8

Part I

Yes

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 .
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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Partnership’s Other Current Year International Information

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No

1
2
3
4
5
6
7
8

Check box(es) for additional specified attachments. See instructions.
7. Reserved for future use
8. Form 5471 information
9. Other forms

✢❏❘

4. Foreign tax translation
5. High-taxed income
6. Section 267A disallowed deduction

✣❈❅❃❋

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

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

(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

Sales
A
B
C

2

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

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 73346D

Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

2

Reference ID number (see instructions)

Part II
Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)
Foreign Source
Description
5

Guaranteed payments .

6

Interest income

(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

.

A
B
C
7

Ordinary dividends (exclude amount
on line 8)
A
B
C

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

Unrecaptured section 1250 gain
A
B
C
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

3

Reference ID number (see instructions)

Part II
Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)
Foreign Source
Description
15

(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

Net section 1231 gain
A
B
C

16
17
18

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

19

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Reserved for future use
A
B
C

20

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-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

4

Reference ID number (see instructions)

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 . . . .

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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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32

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

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45

Foreign taxes not creditable but
deductible
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Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

5

Reference ID number (see instructions)

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) .

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51
52
53

Reserved for future use .
Reserved for future use .
Reserved for future use .

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54

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

55

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

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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

.

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:
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(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-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

6

Reference ID number (see instructions)

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

(c) Passive
category income

(d) General
category income

(e) Other
(category code

)

(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)
.

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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

(c) General
category income

(d) Other
(category code
(country code

)

(e) Sourced by
partner

(f) Total

)

Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

7

Reference ID number (see instructions)

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:

(a) Type of tax

Paid

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

U.S.

(c) Foreign branch category income
Foreign

Partner

Accrued

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

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
Related tax year:
Date tax paid:
Contested tax

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

Contested tax
. .
Reserved for future use
Reserved for future use
Reserved for future use

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Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

8

Reference ID number (see instructions)

Part III
Other Information for Preparation of Form 1116 or 1118 (continued)
Section 4—Foreign Taxes (continued)
U.S.

(d) Passive category income
Foreign

Partner

U.S.

(e) General category income
Foreign

Partner

(f) Other
(category code

)

(g) Total

1
A
B
C
D
E
F
2
A
B
C
D
E
F
G
3
A
B
C
4
5
6

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-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

9

Reference ID number (see instructions)

Part IV
Information on Partners’ 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)

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8

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

12

(b) FDDEI

(c) Total

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.
.

R&E expenses apportionment factors
15

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

16
A

R&E expenses by SIC code
SIC code:
.

B SIC code:
C SIC code:

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16A
16B
16C
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

Part V

10

Reference ID number (see instructions)

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

(b) EIN or
reference ID number

(c) Date of distribution

(d) Functional currency of
distributing foreign corporation

(e) Amount of distribution
in functional currency

(j) Qualified foreign
corporation

(k) Reserved for
future use

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

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

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

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

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

Part VI
a
b

11

Reference ID number (see instructions)

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

Separate category (enter code—see instructions) . . . . . . . . . . .
If U.S. source, complete as a separate Part VI by separate category and check box .
(b) EIN or
reference ID number

(a) Name of CFC

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

(h) Tested loss

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(i) Aggregate share of
tested income

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(j) Aggregate share of
tested loss

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(d) Partners’ share
of CFC items through
their ownership in
the partnership
(“aggregate share”)

(c) Ending of CFC
tax year

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(k) Aggregate share
of QBAI

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(e) Aggregate share of
subpart F income

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(f) Aggregate section
951(a)(1)(B) inclusion

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(g) Tested income

.
(l) Aggregate share of
the tested loss
QBAI amount

(m) Aggregate share of
tested interest income

(n) Aggregate share of
tested interest expense

A
B
C
D
E
F
G
H
I
J
K
1
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

12

Reference ID number (see instructions)

Part VII
Information Regarding Passive Foreign Investment Companies (PFICs)
Section 1—General Information
General Information
(b) EIN or
reference ID number

(a) Name of PFIC

(c) Address of PFIC

(d) Beginning of
PFIC tax year

(e) Ending of
PFIC tax year

A
B
C
D
E
F
G
H
I
J
K
L
Summary of Annual Information

(f) Description of each
class of PFIC shares

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

(h) Total number of
PFIC shares held at
end of tax year

Information Regarding Elections

(i) Total value of
PFIC shares held at
end of tax year

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

A
B
C
D
E
F
G
H
I
J
K
L
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

13

Reference ID number (see instructions)

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

(b) EIN or
reference ID number

QEF Information

(c) Ordinary
earnings

(d) Net capital
gain

Section 1296 Mark-to-Market Information
(e) Fair market
value (FMV) of
PFIC shares at
beginning of
tax year

(f) FMV of PFIC
shares at
end of
tax year

Section 1291 and Other Information
(g) Dates PFIC
shares were
acquired

(h) Amount of cash and
FMV of property
distributed
by PFIC during the
current tax year
(if applicable)

(i) Dates of
distribution

A
B
C
D
E
F
G
H
I
J
K
L
Section 1291 and Other Information
(j) Total creditable foreign taxes
(l) Dates PFIC shares disposed
(k) Total distributions from
attributable to distribution
of during tax year
PFIC in preceding 3 tax years
by PFIC
(if applicable)

(m) Amount realized on
disposition of PFIC shares

(n) Tax basis of PFIC shares
on dates of disposition

(o) Gain (loss) on disposition
of PFIC shares

A
B
C
D
E
F
G
H
I
J
K
L
Schedule K-2 (Form 8865) 2023

Schedule K-2 (Form 8865) 2023

Page
EIN (if any)

Name of partnership

14

Reference ID number (see instructions)

Part VIII
Partners’ 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 . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . .
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 . . . . . . .

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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:

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17

Base erosion tax benefits related to payments 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 the 30% (0.30)
statutory withholding tax rate
. . . . . . . . . . . . . . . . . . . . . . .

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 8 through 16) .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .

22

Reserved for future use .

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Schedule K-2 (Form 8865) 2023