Items A to F
The partnership's EIN, name and address, the partner's SSN or TIN, name and address, the item E checklist of which parts apply, and an item F box for an amended K-3.
1065
Partner’s Share of Income, Deductions, Credits, etc.—International
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 2862
- Pages
- 21
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule K-3 (Form 1065): Partner's Share of Income, Deductions, Credits, etc.
Schedule K-3 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., International, is prepared by a partnership for each partner. The Partner's Instructions say it reports items of international tax relevance from the operation of a partnership. The About Form 1065 page describes Schedules K-2 and K-3 as extensions of Schedule K.
The 2025 schedule runs 21 pages in 13 parts, covering foreign tax credit information, foreign-derived intangible income, controlled foreign corporations, passive foreign investment companies, the base erosion and anti-abuse tax and information for foreign partners. The partnership marks in item E which parts apply, and the instructions say a partner only needs to use the parts that apply to it.
The PDF is for calendar year 2025, or a tax year beginning in 2025. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Schedule K-3 (Form 1065)
Part I: other international information
Checkboxes for attachments such as gain on personal property sale, foreign oil and gas taxes, splitter arrangements, high-taxed income, Form 5471 information and partner loan transactions.
Parts II and III: foreign tax credit
Gross income and deductions by U.S. source, foreign branch, passive, general and other categories, plus R&E, interest expense and FDII apportionment factors and foreign taxes for Form 1116 or 1118.
Parts IV to VIII: foreign corporations and FDII
Section 250 deduction information for Form 8993, distributions from foreign corporations, section 951(a)(1) and 951A inclusions, PFIC information and section 960 deemed paid taxes.
Part IX: base erosion
Information for the base erosion and anti-abuse tax under section 59A, which corporate partners use to complete Form 8991.
Parts X to XIII: foreign partners
Foreign partner's character and source of income and deductions, section 871(m) covered partnerships, QDD tax liability, and deemed sale items on a transfer of a partnership interest.
How to fill out Schedule K-3 (Form 1065)
- 1
Tax year
Use the top line for calendar year 2025, or enter the beginning and ending dates for a tax year beginning in 2025.
- 2
Items A and B
Enter the partnership's employer identification number, then its name, address, city, state and ZIP code.
- 3
Items C and D
Enter the partner's SSN or TIN and the partner's name and address. The form says not to use the TIN of a disregarded entity.
- 4
Item E
Answer Yes or No for each of Parts I to XIII. The form says that for each Yes, the part is completed and attached.
- 5
Item F and Part I
Check item F(1) for an amended K-3. In Part I, check each box for which an attachment is included; box 13 calls for a description and statement.
- 6
Parts II to XIII
Complete only the parts marked Yes. Each page repeats the partnership's name and EIN and the partner's name and SSN or TIN, and the instructions say amounts are in U.S. dollars unless otherwise specified.
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How it is furnished and used
Part of the Form 1065 package
The About Form 1065 page lists Schedules K-2 and K-3 among the schedules of Form 1065. The form's Paperwork Reduction Act notice points to the Instructions for Form 1065.
Domestic filing exception
The Partner's Instructions say a partner may not have received Schedule K-3 if the partnership was eligible for an exception, such as the domestic filing exception in the Partnership Instructions for Schedules K-2 and K-3.
Requesting a K-3
In the instructions' example, a partnership notifies partners on an attachment to Schedule K-1 that they will not receive Schedule K-3 unless they request it.
Inconsistent items
The instructions say a partner treats items according to its actual facts when the partnership's assumptions are incorrect, and, if appropriate, files Form 8082 to explain the inconsistency.
Recent changes
The About page lists expanded and new filing exceptions for Schedules K-2 and K-3 beginning tax year 2024. The 2025 instructions note changes to Part IV, Section 1 and Part X, Section 1.
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Who prepares and uses Schedule K-3 (Form 1065)?
The partnership completes the schedule. Each partner receives its own Schedule K-3 and uses the information on its own return.
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Questions about Form 1065
Who prepares Schedule K-3 (Form 1065)?
The partnership. It completes a Schedule K-3 for a partner, marks in item E which parts apply and attaches those parts. The partner receives it.
What is Schedule K-3 used for?
The instructions say it reports items of international tax relevance from the operation of a partnership, such as information partners use for a foreign tax credit on Form 1116 or 1118.
Does a partner use every part?
No. The instructions say a partner only needs the schedules that apply to it. Item E shows which parts the partnership completed.
Why did I not receive a Schedule K-3?
The Partner's Instructions say a partner may not receive one if the partnership was eligible for an exception, such as the domestic filing exception. A partner may request it from the partnership.
How does Schedule K-3 relate to Schedules K-1 and K-2?
The About page calls Schedules K-2 and K-3 extensions of Schedule K. The Partner's Instructions say the instructions for Schedule K-1 generally apply to Schedule K-3 as well.
What if the partnership's information does not fit my facts?
The instructions say the partner treats the items according to its actual facts and, if appropriate, files Form 8082 to identify and explain the inconsistency.