The IRS has delayed by more than a month the rollout of an electronic filing protocol for Schedules K-2, Shareholders’ Pro Rata Share Items — International, and K-3, Shareholder’s Share of Income, ...
The Treasury and the IRS have released early draft instructions for the new Schedules K-2 and K-3 for 1065s, 1120-Ss and 8865s for tax year 2021. The new schedules themselves appeared on June 3 and 4.
Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. Offshore companies and their shareholders face many other ...
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