New requirements from the 2022 Partnership and S Corporation instructions (Form 1065 and 1120-S) will require adherence to new filing requirements and/or exceptions for Schedules K-2 and K-3.
In this guide, you’ll discover:
- Schedules K-2 and K-3 Explained
- 2022 Filing Requirements
- Domestic Filing Exception
- Providing K-3 to Timely Requesters
- Providing K-3 to Late Requesters
- Dealing with Both Timely and Late Requesters
- Form 1116 Exemption Exception if Domestic Filing Exception Not Met
- Domestic Corporate Partner Requirements
- Recordkeeping
For more information, please contact:
Kelly Jordan, CPA, JURISPRUDENCE IN INTERNATIONAL TAX LAW, MBA, MBA, CFS, CITA, CTPS
Tax Director
kjordan@pkfmueller.com
+1 847 350 1504
Scott Simpson, MST, CPA
International Tax Director
ssimpson@pkfmueller.com
+1 847 414 8354
