TaxesJason Knott2024-09-10T06:52:45+00:00

Taxes

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Latest Articles

Basics of Withholding Foreign Partnerships (Schedule K-2 and K-3)

When a foreign partnership is classified as a withholding foreign partnership for federal tax purposes, it must comply with certain rules and regulations. Additional information is also disclosed on the Schedule K-2 and K-3 included with the Form 1065 partnership tax return.

Schedule K-2 and K-3 for an Investment Partnership

Schedule K-2 and K-3 are used to report additional information on a partnership's gross income, expenses, and foreign transactions. The schedules are generally required whenever a partnership has foreign activities or non-U.S ownership. This article covers an investment partnership with non-U.S. owners.

Schedule K-2 and K-3 for US LLC with Foreign Disregarded Entity and Effectively Connected Income (ECI)

Schedule K-2 and K-3 are used to report additional information on a partnership's gross income, expenses, and foreign transactions. The schedules are generally required whenever a partnership has foreign activities or non-U.S ownership. This article covers a U.S. partnership with foreign activities.

Schedule K-2 and K-3 for US LLC with a Foreign Disregarded Entity

Schedule K-2 and K-3 are used to report additional information on a partnership's gross income, expenses, and foreign transactions. The schedules are generally required whenever a partnership has foreign activities or non-U.S ownership. This article covers a U.S. partnership with ownership in a foreign disregarded entity.

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