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Legal
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Tax & Accounting
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Trade & Supply
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Risk & Fraud
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News & Media
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Reuters.com Platform
Reuters.com provides readers with a rich, immersive multimedia experience when accessing the latest fast-moving global news and in-depth reporting.
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Schedules K-2 and K-3
Schedule K-2
Schedule K-2 is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of the S Corporation.
Schedule K-3
Schedule K-3 is an extension of Schedule K-1 (Form 1120-S) and is generally used to report to shareholder their share of the items reported on Schedule K-2. Shareholders need to include the information reported on Schedule K-3 on their tax or information returns.