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IRS Draft Forms · Dec 30, 2025

Instruction 8865 (Schedule K-2 & K-3) – Instructions for Schedules K-2 and K-3 (Form 8865), Partners Distributive Share Items - International and Partners Share of Income, Deductions, Credits, etc. - International

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Instruction 8865 (Schedule K-2 & K-3) – Instructions for Schedules K-2 and K-.... Worth reviewing for potential client impact.

Summary

Instructions for Schedules K-2 and K-3 (Form 8865), Partners Distributive Share Items - International and Partners Share of Income, Deductions, Credits, etc. - International

Classification

Category: fyiPriority: importantReason: Contains 'deduction' - significant update

Applies To

1065international

Affected Groups

Partnership/LLC preparers, International tax practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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