8865

Partner’s Share of Income, Deductions, Credits, etc.—International

Agency
IRS
Revision
2025
Fillable fields
2144
Pages
15
Official source
IRS form page
Checked
October 21, 2026
Fill 8865 online
Page 1 of form 8865

Schedule K-3 (Form 8865): Partner's Share of Income, Deductions, Credits, International

Schedule K-3 (Form 8865), Partner's Share of Income, Deductions, Credits, etc., International, is the 2025 partner-level international schedule of Form 8865. The Instructions for Form 8865 say it is an extension of Schedule K-1 (Form 8865) and is generally used to report the partner's share of the items reported on Schedule K-2. They add that the information on Schedule K-3 is used to report information on a partner's tax or information returns.

The schedule has 15 pages. Page 1 identifies the partnership and one partner, and Parts I through VIII follow the same layout as Schedule K-2. In the filing requirements chart of the instructions, Schedule K-3 is checked for Category 1 and Category 2 filers of Form 8865.

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What's on Schedule K-3 (Form 8865)

Page 1: partnership and partner

Items A1 and A2 (partnership EIN and reference ID number), B (partnership name and address), C and D (partner's SSN or TIN, name and address), E (which parts apply) and F (amended K-3).

Part I: other international information

The partner's share of the partnership's other current year international information, with checkboxes for additional specified attachments such as foreign oil and gas taxes, high-taxed income and Form 5471 information.

Part II: foreign tax credit limitation

Gross income in Section 1 and deductions in Section 2, in columns for U.S. source, foreign branch, passive, general and other category income, income sourced by partner, and total.

Part III: information for Form 1116 or 1118

Apportionment factors for R&E expenses, interest expense and the FDII deduction, followed by foreign taxes and other tax information.

Parts IV to VI

The partner's section 250 deduction information for Form 8993, distributions from foreign corporations to the partnership, and the partner's section 951(a)(1) and section 951A inclusions.

Parts VII and VIII

Information regarding passive foreign investment companies (PFICs) and qualified electing funds, and the partner's information for the base erosion and anti-abuse tax under section 59A.

How to fill out Schedule K-3 (Form 8865)

  1. 1

    Tax year

    The top line reads For calendar year 2025, or tax year beginning and ending. A fiscal year partnership enters its beginning and ending dates there.

  2. 2

    Items A1, A2 and B

    Enter the partnership's EIN if it has one, the reference ID number, and the partnership's name, address, city, state and ZIP code.

  3. 3

    Items C and D

    Enter the partner's SSN or TIN, then the partner's name, address, city, state and ZIP code. The form says not to use the TIN of a disregarded entity and to see the instructions.

  4. 4

    Item E

    Check Yes or No for each of Parts I through VIII. The form says that for a Yes answer, complete and attach that part.

  5. 5

    Item F

    Check box F(1) for an amended K-3. Box F(2) is reserved for future use.

  6. 6

    Complete the parts that apply

    Enter the partner's share in each part answered Yes. The form says see separate instructions, and many lines point to them.

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Where it goes, deadlines and penalties

Where it goes

Schedule K-3 is part of the Form 8865 package. The instructions say to attach Form 8865 to the filer's income tax return (or, if applicable, partnership or exempt organization return) and file both by the due date, including extensions, for that return.

No income tax return

If the filer does not have to file an income tax return, the instructions say Form 8865 is filed separately with the IRS at the time and place an income tax return would be filed.

Penalties

The instructions list a $10,000 penalty for each tax year of each foreign partnership when Category 1 and 2 filers do not furnish the required information on time, with additional penalties of up to $50,000 for each failure after an IRS notice.

Detailed instructions

The form says see separate instructions, and its Paperwork Reduction Act line points to the Instructions for Schedule K-3 (Form 8865). The Instructions for Form 8865 have a short section on Schedules K-2 and K-3.

Related forms

Who fills out Schedule K-3 (Form 8865)?

  • Category 1 filers

    The filing requirements chart checks Schedule K-3 for Category 1 filers, U.S. persons who controlled the foreign partnership. When one Form 8865 covers several Category 1 filers, the instructions say separate Schedules K-1 and K-3 (if applicable) are attached for each of them.

  • Category 2 filers

    The chart also checks Schedule K-3 for Category 2 filers. The instructions describe them as U.S. persons who owned a 10% or greater interest while the partnership was controlled by U.S. persons each owning at least a 10% interest.

  • The partner named in boxes C and D

    Page 1 names one partner by SSN or TIN, name and address. The form says not to use the TIN of a disregarded entity.

  • When the partnership files Form 1065

    The instructions say a Category 2 filer may file with Form 8865 the Schedules K-1 and K-3 (Form 1065) received from the partnership instead of Schedules K-1 and K-3 (Form 8865).

  • Who uses the figures

    The instructions say the information reported on Schedule K-3 is used to report information on a partner's tax or information returns, such as Form 1116, Form 1118 or Form 8993 named on the schedule.

The schedule is filed as part of Form 8865, the Return of U.S. Persons With Respect to Certain Foreign Partnerships. Each copy covers one partner.

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Questions about Form 8865

Who files Schedule K-3 (Form 8865)?

The filing requirements chart in the Instructions for Form 8865 checks Schedule K-3 for Category 1 and Category 2 filers. It is filed with Form 8865, one copy per partner.

How is Schedule K-3 different from Schedule K-2?

The instructions say Schedule K-2 reports the partnership's items of international tax relevance, while Schedule K-3 is an extension of Schedule K-1 and is generally used to report the partner's share of those items.

Can a Schedule K-3 (Form 1065) be used instead?

The instructions say that if the foreign partnership files Form 1065, a Category 2 filer may file the Schedules K-1 and K-3 (Form 1065) it receives from the partnership instead of the Form 8865 versions.

Which identifying number goes in box C?

The partner's SSN or TIN. The form says not to use the TIN of a disregarded entity and to see the instructions.

Which tax year does this version cover?

This is the 2025 schedule. Its top line reads For calendar year 2025, or tax year beginning in 2025.

Do all 15 pages have to be filled in?

Item E asks whether each of Parts I through VIII applies. The form says to complete and attach a part when the answer is Yes.