Final K-3                 Amended K-3 
Schedule K-3                                                    Partner’s Share of Income, Deductions,                                                              OMB No. 1545-0123 
(Form 1065)                                                           Credits, etc.—International
Department of the Treasury           For calendar year 2023, or tax year beginning                    /    /   2023      , ending    /   /                          2023
Internal Revenue Service                                                                 See separate instructions. 
                                     Information About the Partnership                                       Information About the Partner 
A   Partnership’s employer identification number (EIN)                                                C   Partner’s social security number (SSN) or taxpayer identification number (TIN) 
                                                                                                         (Do not use TIN of a disregarded entity. See instructions.)

B   Partnership’s name, address, city, state, and ZIP code                                            D   Name, address, city, state, and ZIP code for partner entered in C. See instructions.

E                                 Check to indicate the parts of Schedule K-3 that apply.
                                                                                                                                                                        Yes No
                                  1  Does Part I apply? If “Yes,” complete and attach Part I . .    .  . . . .      .    . . .     . . . .   . .   . .              . 1
                                  2  Does Part II apply? If “Yes,” complete and attach Part II .    .  . . . .      .    . . .     . . . .   . .   . .              . 2
                                  3  Does Part III apply? If “Yes,” complete and attach Part III  . .  . . . .      .    . . .     . . . .   . .   . .              . 3
                                  4  Does Part IV apply? If “Yes,” complete and attach Part IV  .   .  . . . .      .    . . .     . . . .   . .   . .              . 4
                                  5  Does Part V apply? If “Yes,” complete and attach Part V  .     .  . . . .      .    . . .     . . . .   . .   . .              . 5
                                  6  Does Part VI apply? If “Yes,” complete and attach Part VI  .   .  . . . .      .    . . .     . . . .   . .   . .              . 6
                                  7  Does Part VII apply? If “Yes,” complete and attach Part VII    .  . . . .      .    . . .     . . . .   . .   . .              . 7
                                  8  Does Part VIII apply? If “Yes,” complete and attach Part VIII  .  . . . .      .    . . .     . . . .   . .   . .              . 8
                                  9  Does Part IX apply? If “Yes,” complete and attach Part IX  .   .  . . . .      .    . . .     . . . .   . .   . .              . 9
                                  10 Does Part X apply? If “Yes,” complete and attach Part X  .     .  . . . .      .    . . .     . . . .   . .   . .              . 10
                                  11 Does Part XI apply? If “Yes,” complete and attach Part XI  .   .  . . . .      .    . . .     . . . .   . .   . .              . 11
                                  12 Reserved for future use  . . . . . . . .            . .   .    .  . . . .      .    . . .     . . . .   . .   . .              . 12
                                  13 Does Part XIII apply? If “Yes,” complete and attach Part XIII  .  . . . .      .    . . .     . . . .   . .   . .              . 13

                 For IRS Use Only 

For Paperwork Reduction Act Notice, see the Instructions for Form 1065.                             www.irs.gov/Form1065     Cat. No. 74715S   Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                                                    Page  2 
Name of partnership                                           EIN                           Name of partner                                              SSN or TIN

Part I      Partner’s Share of Partnership’s Other Current Year International Information
Check box(es) for additional specified attachments. See instructions.
  1. Gain on personal property sale            5. High-taxed income                         8. Form 5471 information                  11. Dual consolidated loss
  2. Foreign oil and gas taxes                 6. Section 267A disallowed deduction         9. Other forms                            12. Form 8865 information
                                                                                                                             ✣❈❅❃❋ ✢❏❘
  3. Splitter arrangements                     7. Reserved for future use                   10. Partner loan transactions             13. Other international items  
  4. Foreign tax translation                                                                                                          (attach description and statement)

Part II     Foreign Tax Credit Limitation
Section 1—Gross Income
                                                                                            Foreign Source
                    Description            (a) U.S.     source       (b) Foreign branch (c) Passive         (d) General   (e) Other                  (f) Sourced     by (g) Total     
                                                                                                                                                         partner
                                                                     category income    category income category income   (category code            )
1 Sales
A
B
C
2 Gross income from performance of services
A
B
C
3 Gross rental real estate income
A
B
C
4 Other gross rental income
A
B
C
5 Guaranteed payments  .        . . . .
6 Interest income
A
B
C
7 Ordinary dividends (exclude amount 
  on line 8)
A
B
C
                                                                                                                                                                Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                       Page  3 
Name of partnership                                       EIN                    Name of partner                                            SSN or TIN

Part II Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)
                                                                                 Foreign Source
                    Description        (a) U.S.     source(b) Foreign branch (c) Passive         (d) General (e) Other                  (f) Sourced     by (g) Total     
                                                                                                                                            partner
                                                          category income    category income category income (category code            )
8  Qualified dividends
A
B
C
9  Reserved for future use .    . . . .
10 Royalties and license fees
A
B
C
11 Net short-term capital gain
A
B
C
12 Net long-term capital gain
A
B
C
13 Collectibles (28%) gain
A
B
C
14 Unrecaptured section 1250 gain
A
B
C
15 Net section 1231 gain
A
B
C
                                                                                                                                                   Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                        Page  4 
Name of partnership                                        EIN                    Name of partner                                            SSN or TIN

Part II Foreign Tax Credit Limitation (continued)
Section 1—Gross Income (continued)
                                                                                  Foreign Source
                    Description         (a) U.S.     source(b) Foreign branch (c) Passive         (d) General (e) Other                  (f) Sourced     by (g) Total     
                                                                                                                                             partner
                                                           category income    category income category income (category code            )
16 Section 986(c) gain  .     . . . . .
17 Section 987 gain . .       . . . . .
18 Section 988 gain . .       . . . . .
19 Section 951(a) inclusions
A
B
C
20 Other income (see instructions)
A
B
C
21 Reserved for future use
A
B
C
22 Reserved for future use
A
B
C
23 Reserved for future use
A
B
C
24  Total gross income (combine lines 1 
   through 23)  .   . .       . . . . .
A
B
C
                                                                                                                                                    Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                              Page  5 
Name of partnership                                              EIN                    Name of partner                                            SSN or TIN

Part II       Foreign Tax Credit Limitation (continued)
Section 2—Deductions
                                                                                        Foreign Source
                    Description               (a) U.S.     source(b) Foreign branch (c) Passive         (d) General (e) Other                  (f) Sourced     by (g) Total     
                                                                                                                                                   partner
                                                                 category income    category income category income (category code            )
25 Expenses allocable to sales income  .
26 Expenses allocable to gross income 
   from performance of services  .   .  .
27 Net short-term capital loss .   . .  .
28 Net long-term capital loss  .   . .  .
29 Collectibles loss  . .     . .  . .  .
30 Net section 1231 loss  .     .  . .  .
31 Other losses  .    . .     . .  . .  .
32 Research & experimental (R&E) expenses
A  SIC code:
B  SIC code:
C  SIC code:
33 Allocable rental expenses—
   depreciation, depletion, and amortization  
34 Allocable rental expenses—other than 
   depreciation, depletion, and amortization  
35 Allocable royalty and licensing 
   expenses—depreciation, depletion, 
   and amortization .   .     . .  . .  .
36 Allocable royalty and licensing 
   expenses—other than depreciation, 
   depletion, and amortization     . .  .
37 Depreciation not included on line 33 
   or line 35  .    . . .     . .  . .  .
38 Charitable contributions     .  . .  .
39 Interest expense specifically allocable 
   under Regulations section 1.861-10(e)  
40 Other interest expense specifically 
   allocable under Regulations section 
   1.861-10T        . . .     . .  . .  .
41 Other interest expense—business      .
42 Other interest expense—investment  .
43 Other interest expense—passive activity
44 Section 59(e)(2) expenditures, 
   excluding R&E expenses on line 32  .
45 Foreign taxes not creditable but 
   deductible       . . .     . .  . .  .
                                                                                                                                                          Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                                                  Page  6 
Name of partnership                                                EIN                          Name of partner                                                    SSN or TIN

Part II     Foreign Tax Credit Limitation (continued)
Section 2—Deductions (continued)
                                                                                                  Foreign Source
                    Description                 (a) U.S.     source  (b) Foreign branch     (c) Passive         (d) General        (e) Other                 (f) Sourced     by (g) Total     
                                                                                                                                                                 partner
                                                                     category income      category income     category income (category code            )
46 Section 986(c) loss  .       . . .   . .
47 Section 987 loss .      .    . . .   . .
48 Section 988 loss .      .    . . .   . .
49 Other allocable deductions (see 
   instructions)  .      . .    . . .   . .
50 Other apportioned share of 
   deductions (see instructions)  .     . .
51 Reserved for future use .      . .   . .
52 Reserved for future use .      . .   . .
53 Reserved for future use .      . .   . .
54  Total deductions (combine lines 25 
   through 53)  .        . .    . . .   . . 
55  Net income (loss) (subtract line 54 
   from line 24)  .      . .    . . .   . . 
Part III    Other Information for Preparation of Form 1116 or 1118
Section 1—R&E Expenses Apportionment Factors
                                                                                            Foreign Source
                                                                                                                                (e) Other
         Description                (a) U.S. source     (b) Foreign branch         (c) Passive            (d) General                                    (f) Sourced     by     (g) Total      
                                                                                                                          (category code     )               partner
                                                             category income     category income        category income
                                                                                                                          (country code      )
1  Gross receipts by SIC code
A  SIC code:
B  SIC code:
C  SIC code:
D  SIC code:
E  SIC code:
F  SIC code:
2  Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. 
A  R&E expense with respect to activity performed in the United States
   (i)   SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .       2A(i)
   (ii)  SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .  2A(ii)
   (iii) SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .  2A(iii)
B  R&E expense with respect to activity performed outside the United States
   (i)   SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .       2B(i)
   (ii)  SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .  2B(ii)
   (iii) SIC code:                      . .  .  .   . .      . .   . .   . . .   . .    . . .   . . .   . .     . .   . .   . . .  .    . . .  .         .   .   .  2B(iii)
                                                                                                                                                                         Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                                      Page  7 
Name of partnership                                            EIN                       Name of partner                                           SSN or TIN

Part III   Other Information for Preparation of Form 1116 or 1118 (continued)
Section 2—Interest Expense Apportionment Factors
                                                                                         Foreign Source
                                                                                                                           (e) Other
                    Description                (a) U.S. source    (b) Foreign branch (c) Passive         (d) General                           (f) Sourced by       (g) Total
                                                                                                                        (category code   )         partner
                                                                  category income    category income     category income
                                                                                                                        (country code    )
1  Total average value of assets  .   .   .
2  Sections 734(b) and 743(b) 
   adjustment to assets—average value .
3  Assets attracting directly allocable 
   interest expense under Regulations 
   section 1.861-10(e)  .     . .  .  .   .
4  Other assets attracting directly 
   allocable interest expense under 
   Regulations section 1.861-10T      .   .
5  Assets excluded from apportionment 
   formula .        . . .     . .  .  .   .
6a Total assets used for apportionment 
   (subtract the sum of lines 3, 4, and 5 
   from the sum of lines 1 and 2)  .  .   .
b  Assets attracting business interest 
   expense  .       . . .     . .  .  .   .
c  Assets attracting investment interest 
   expense  .       . . .     . .  .  .   .
d  Assets attracting passive activity 
   interest expense  .  .     . .  .  .   .
7  Basis in stock of 10%-owned 
   noncontrolled foreign corporations 
   (see attachment) .   .     . .  .  .   .
8  Basis in stock of CFCs (see attachment)
Section 3—Foreign-Derived Intangible Income (FDII) Deduction Apportionment Factors
                                                                                                 Foreign Source
                                                                                                                        (d) Other
                        Description                      (a) U.S. source (b) Passive                 (c) General                           (e) Sourced      by      (f) Total      
                                                                         category income         category income (category code        )       partner
                                                                                                                     (country code     )
1  Foreign-derived gross receipts     .   . .  .   .
2  Cost of goods sold (COGS)       .  .   . .  .   .
3  Partnership deductions allocable to foreign-
   derived gross receipts .     .  .  .   . .  .   .
4  Other partnership deductions apportioned to 
   foreign-derived gross receipts .   .   . .  .   .
                                                                                                                                                            Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                       Page  8 
Name of partnership                                   EIN                 Name of partner                      SSN or TIN

Part III   Other Information for Preparation of Form 1116 or 1118 (continued)
Section 4—Foreign Taxes
                                                                     (b) Section 951A category income      (c) Foreign branch category income
                                   
                        Description               (a) Type     of taxU.S.    Foreign                  U.S.     Foreign                       Partner
1 Direct (section 901 or 
  903) foreign taxes:           Paid   Accrued
A
B
C
D
E
F
2 Reduction of taxes (total)
A Taxes on foreign mineral income  .   . .    .  .
B Reserved for future use .     .  . . . .    .  .
C International boycott provisions  .  . .    .  .
D Failure-to-file penalties  .  .  . . . .    .  .
E Taxes with respect to splitter arrangements  . .
F Taxes on foreign corporate distributions  . .  .
G Other  . .        . . .     . .  . . . .    .  .
3 Foreign tax redeterminations
A 
  Related tax year:  
  Date tax paid:  
  Contested tax       . .     . .  . . . .    .
B 
  Related tax year: 
  Date tax paid: 
  Contested tax       . .     . .  . . . .    .
C 
  Related tax year: 
  Date tax paid: 
  Contested tax       . .     . .  . . . .    .
4 Reserved for future use .     .  . . . .    .  .
5 Reserved for future use .     .  . . . .    .  .
6 Reserved for future use .     .  . . . .    .  .
                                                                                                                       Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                       Page  9 
Name of partnership                                         EIN                    Name of partner                                               SSN or TIN

Part III     Other Information for Preparation of Form 1116 or 1118 (continued)
Section 4—Foreign Taxes (continued)
                     (d) Passive category income                                   (e) General category income                  (f) Other
                                                                                                                                                           (g) Total
         U.S.                      Foreign             Partner          U.S.                   Foreign         Partner        (category code     )                  
1
 A
 B
 C
 D
 E
 F
2
 A
 B
 C
 D
 E
 F
 G
3
 A
 B
 C
4
5
6
Section 5—Other Tax Information
                                                                               Foreign Source
                                                                                                               (f) Other
  Description        (a) U.S. source       (b) Section 951A (c) Foreign branch (d) Passive         (e) General                  (g) Sourced      by        (h) Total     
                                                                                                               (category code )     partner 
                                           category income     category income category income category income
                                                                                                               (country code  )
1 Section 743(b) 
  positive income 
  adjustment        .
2 Section 743(b) 
  negative income 
  adjustment        .
3 Reserved for 
  future use .      .
4 Reserved for 
  future use .      .
                                                                                                                                                 Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                                       Page  10 
Name of partnership                                       EIN                                      Name of partner                                               SSN or TIN

Part IV      Information on Partner’s Section 250 Deduction With Respect to Foreign-Derived Intangible Income (FDII)
Section 1—Information To Determine Deduction Eligible Income (DEI) and Qualified Business Asset Investment (QBAI) on Form 8993
1  Net income (loss)    .     . . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   1
2a DEI gross receipts  .      . . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   2a
b  DEI COGS         . . .     . . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   2b
c  DEI properly allocated and apportioned deductions  . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   2c
3  Section 951(a) inclusions  .   . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   3
4  Controlled foreign corporation (CFC) dividends . . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   4
5  Financial services income  .   . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   5
6  Domestic oil and gas extraction income  . . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   6
7  Foreign branch income  .     . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   7
8  Partnership QBAI     .     . . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   8
Section 2—Information To Determine Foreign-Derived Deduction Eligible Income (FDDEI) on Form 8993 (see instructions)
                                                                                                  (a) Foreign-derived       (b) Foreign-derived 
                                      Description                                         income from all sales of  income from all sales of        (c) Foreign-derived    (d) Total 
                                                                                                  general property          intangible property   income from all services (add columns (a) 
                                                                                                                                                                           through (c))
9  Gross receipts     . .     . . . . .   .  . .    . . . .     . . . . .           . . .
10 COGS . .         . . .     . . . . .   .  . .    . . . .     . . . . .           . . .
11 Allocable deductions       . . . . .   .  . .    . . . .     . . . . .           . . .
12 Other apportioned deductions .   . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   12
Section 3—Other Information for Preparation of Form 8993
                                                    Description                                                                  (a) DEI               (b) FDDEI           (c) Total
13 Interest deductions
A  Interest expense specifically allocable under Regulations section 1.861-10(e)  . . . . .       .  . . . .       .  .
B  Other interest expense specifically allocable under Regulations section 1.861-10T  . . .       .  . . . .       .  .
C  Other interest expense  .    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .
14 Interest expense apportionment factors 
A  Total average value of assets  . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .
B  Sections 734(b) and 743(b) adjustment to assets—average value  . . . .           . . . .       .  . . . .       .  .
C  Assets attracting directly allocable interest expense under Regulations section 1.861-10(e)  . .  . . . .       .  .
D  Other assets attracting directly allocable interest expense under Regulations section 1.861-10T   . . . .       .  .
E  Assets excluded from apportionment formula  .    . . . .     . . . . .           . . . .       .  . . . .       .  .
F  Total assets used for apportionment (the sum of lines 14C, 14D, and 14E subtracted from the sum of lines 14A and 14B)  
                                      R&E expenses apportionment factors
15 Gross receipts by SIC code
A  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .
B  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .
C  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .
16 R&E expenses by SIC code
A  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   16A
B  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   16B
C  SIC code:                    . . . .   .  . .    . . . .     . . . . .           . . . .       .  . . . .       .  .   . .  . .   .   . .    . . .  .   . .   16C
                                                                                                                                                                        Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                               Page  11 
Name of partnership                EIN                                              Name of partner                                                   SSN or TIN

Part V Distributions From Foreign Corporations to Partnership
                    (a) Name of distributing foreign corporation    (b) EIN or                 (c) Date of distribution    (d) Functional currency of       (e) Amount of distribution 
                                                                    reference ID number                                    distributing foreign corporation in functional currency
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
 (f) Amount of E&P distribution (g) Spot rate (functional        (h) Amount of distribution (i) Amount of E&P distribution    (j) Qualified foreign            (k) Reserved for 
    in functional currency      currency to U.S. dollars)           in U.S. dollars            in U.S. dollars                   corporation                      future use
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
                                                                                                                                                            Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                                                  Page  12 
Name of partnership                                          EIN                          Name of partner                                                SSN or TIN

Part VI Information on Partner’s Section 951(a)(1) and Section 951A Inclusions
a Separate category (code)  . .     .  . . . .    .  . .     . . . .      . . .    . .  . .  . . .          . . .   . . . . .       .  .   . .   . . . . .         
b If box is checked, this is completed with respect to U.S. source income . . .    . .  . .  . . .          . . .   . . . . .       .  .   . .   . . . . .        . . .  . . . . .  

                                                                                          (d) Partner’s share of 
                    (a) Name of CFC               (b) EIN or       (c) Ending of CFC      CFC items through its     (e) Partner’s share of    (f) Partner’s section   (g) Tested income
                                           reference ID number            tax year        ownership in the            subpart F income        951(a)(1)(B) inclusion
                                                                                             partnership

A
B
C
D
E
F
G
H
I
J
K
1 Partner’s total (sum for all CFCs) . . . . .    .  . .     . . . .      . . .    . .  . .  . . .          . . .   

  (h) Tested loss             (i) Partner’s share of   (j) Partner’s share of        (k) Partner’s share of     (l) Partner’s share of     (m) Partner’s share of     (n) Partner’s share of 
                                    tested income              tested loss                QBAI                      the tested loss        tested interest income   tested interest expense
                                                                                                                    QBAI amount

A
B
C
D
E
F
G
H
I
J
K
1
                                                                                                                                                                    Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                           Page  13
Name of partnership                                  EIN                           Name of partner                                                    SSN or TIN

Part VII    Information Regarding Passive Foreign Investment Companies (PFICs)
Section 1—General Information
                                                                        General Information
                    (a) Name of PFIC                        (b) EIN or                     (c) Address of PFIC                         (d) Beginning of         (e) Ending of 
                                                     reference ID number                                                               PFIC tax year            PFIC tax year
A
B
C
D
E
F
G
H
I
J
K
L
                                 Summary of Annual Information                                                          Information Regarding Elections
                                                                                                                     (k) Box is 
                                                                                                                     checked if        (l) Box is                   (n) Box is 
                                                                                                                     foreign           checked if PFIC 
                                     (g) Dates PFIC      (h) Partner’s share of (i) Partner’s share of (j) Election  corporation has   has indicated   (m) Box is   checked if 
         (f) Description of each     shares acquired        total number of        total value of      made by       documented its    its shares are  checked if   PFIC meets 
                                                                                                                     eligibility to be 
         class of PFIC shares        during tax year     PFIC shares held by    PFIC shares held by    partnership   treated as a      “marketable     PFIC is also the income 
                                     (if applicable)     partnership at end of  partnership at end of     (see       qualifying        stock” within   a CFC within test or asset 
                                                               tax year            tax year            instructions) insurance         the meaning     the meaning  test of section 
                                                                                                                     corporation       of section      of section 957. 1297(a) for the 
                                                                                                                     under section     1296(e).                     tax year.
                                                                                                                     1297(f)(2).
A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                       Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                               Page  14
Name of partnership                                   EIN                             Name of partner                                         SSN or TIN

Part VII Information Regarding Passive Foreign Investment Companies (PFICs) (continued)
Section 2—Additional Information on PFIC or Qualified Electing Fund (QEF)
                    General Information                                  QEF Information                       Section 1296 Mark-to-Market Information           Section 1291 and Other 
                                                                                                                                                                      Information
                                                                                                               (e) Partner’s share of 
         (a) Name of PFIC                  (b) EIN or       (c) Partner’s share of (d) Partner’s share of net fair market value (FMV)  (f) Partner’s share of 
                                        reference ID number ordinary earnings           capital gain          of PFIC shares held by   FMV of PFIC shares          (g) Dates PFIC shares 
                                                                                                              partnership at beginning held by partnership at         were acquired
                                                                                                                  of tax year             end of tax year

A
B
C
D
E
F
G
H
I
J
K
L
                                                                      Section 1291 and Other Information

 (h) Partner’s share of                                                                                           (m) Partner’s share of  (n) Partner’s share of 
 amount of cash and                            (j) Partner’s share of (k) Partner’s share of   (l) Dates PFIC     amount realized by      partnership’s tax basis  (o) Partner’s share of 
 FMV of property              (i) Dates of total creditable foreign   total distributions from shares disposed of    partnership on      in PFIC shares on dates      gain (loss) on 
 distributed by PFIC          distribution     taxes attributable to  PFIC in preceding        during tax year    disposition of PFIC    of disposition (including    disposition by 
 during the current                            distribution by PFIC      3 tax years           (if applicable)       shares               partner-specific         partnership of PFIC 
 tax year (if applicable)                                                                                                                     adjustments)            shares

A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                           Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                                                          Page  15
Name of partnership                                               EIN                      Name of partner                                                   SSN or TIN

Part VIII  Partner’s Interest in Foreign Corporation Income (Section 960)
A EIN or reference ID number of CFC  .     .   .  . .     .   .   . .                        B           Separate category. See instructions     . . . .
C If PAS was entered on line B, applicable grouping under Regulations section 1.904-4(c). See instructions . . . . . . . .           .   . .     . . . 
D Box is checked if there is more than one source country for a line. See attachment and instructions          E Box is checked if U.S. source income  .   . .          . .    . . . . . .
F Box is checked if foreign oil related income or foreign oil and gas extraction income    G Functional currency of foreign corporation .          . . . . . .          .
                                                                                                         (ii) Partner’s share of foreign   (iii) Foreign corporation’s    (iv) Foreign corporation’s 
  Amounts are in functional currency unless otherwise noted.                            (i) Country code     corporation’s net income      total net income (functional  current year foreign taxes for 
                                                                                                                                                                          which credit allowed (U.S. 
  See instructions.                                                                                            (functional currency)       currency) (see instructions)   dollars) (see instructions)
1 Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)  . . . . . .      .
  (1) Unit:
  (2) Unit:
b Net gain from certain property transactions (total)  .  .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
c Net gain from commodities transactions (total)  . .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
d Net foreign currency gain (total)  .  .  .   .  . .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
e Income equivalent to interest (total)  . .   .  . .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
f Other foreign personal holding company income (total)       .   . . . . .      .
  (1) Unit:
  (2) Unit:
g Foreign base company sales income (total)  .    . .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
h Foreign base company services income (total)   .  .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
i Full inclusion foreign base company income (total)      .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
j Insurance income (total)      . . .   .  .   .  . .     .   .   . . . . .      .
  (1) Unit:
  (2) Unit:
k International boycott income (total)   . .   .  . .     .   .   . . . . .      .
l Bribes, kickbacks, and other payments (total)  .  .     .   .   . . . . .      .
m Section 901(j) (total)  .   . . . .   .  .   .  . .     .   .   . . . . .      .
                                                                                                                                                                         Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                                       Page  16 
Name of partnership                                             EIN                             Name of partner                                              SSN or TIN

Part VIII     Partner’s Interest in Foreign Corporation Income (Section 960) (continued)
                                                                                                          (ii) Partner’s share of foreign (iii) Foreign corporation’s  (iv) Foreign corporation’s 
    Amounts are in functional currency unless otherwise noted.                    (i) Country code           corporation’s net income     total net income (functional current year foreign taxes for 
                                                                                                                                                                       which credit allowed (U.S. 
    See instructions.                                                                                          (functional currency)      currency) (see instructions) dollars) (see instructions)
2   Recaptured subpart F income  .   . .  .     . . . . .       . . . . .  .
3   Tested income group (total)   .  . .  .     . . . . .       . . . . .  .
    (1)  Unit:
    (2)  Unit:
4   Residual income group (total)  . . .  .     . . . . .       . . . . .  .
    (1)  Unit:
    (2)  Unit:
5   Total  .  .     . . .     . . .  . .  .     . . . . .       . . . . .  . 
Part IX       Partner’s Information for Base Erosion and Anti-Abuse Tax (Section 59A)
Section 1—Applicable Taxpayer (see instructions for more information and definitions of terms)
                                                    Description                                                 (a) Total                       (b) Total ECI gross    (c) Total non-ECI gross 
                                                                                                                                                    receipts                receipts
1   Gross receipts for section 59A(e)  .  .     . . . . .       . . . . .  . .    .         . . . . . .      .
2   Gross receipts for the first preceding year . . . . .       . . . . .  . .    .         . . . . . .      .
3   Gross receipts for the second preceding year    . . .       . . . . .  . .    .         . . . . . .      .
4   Gross receipts for the third preceding year   . . . .       . . . . .  . .    .         . . . . . .      .
5   Amounts included in the denominator of the base erosion percentage as described in Regulations section 
    1.59A-2(e)(3)  .    .     . . .  . .  .     . . . . .       . . . . .  . .    .         . . . . . .      .
Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions)
                                                    Description                                                 (a) Total                       (b) Total base erosion (c) Total base erosion 
                                                                                                                                                    payments                tax benefits
6   Reserved for future use  .    .  . .  .     . . . . .       . . . . .  . .    .         . . . . . .      .
7   Reserved for future use  .    .  . .  .     . . . . .       . . . . .  . .    .         . . . . . .      .
8   Purchase or creations of property rights for intangibles (patents, trademarks, etc.)  . . . . . . .      .
9   Rents, royalties, and license fees  . .     . . . . .       . . . . .  . .    .         . . . . . .      .
10a Compensation/consideration paid for services not excepted by section 59A(d)(5)  .       . . . . . .      .
  b Compensation/consideration paid for services excepted by section 59A(d)(5)  . .         . . . . . .      .
11  Interest expense  .       . . .  . .  .     . . . . .       . . . . .  . .    .         . . . . . .      .
12  Payments for the purchase of tangible personal property  .    . . . .  . .    .         . . . . . .      .
13  Premiums and/or other considerations paid or accrued for insurance and reinsurance as covered by 
    sections 59A(d)(3) and 59A(c)(2)(A)(iii)  . . . . . .       . . . . .  . .    .         . . . . . .      .
14a Nonqualified derivative payments  .   .     . . . . .       . . . . .  . .    .         . . . . . .      .
  b Qualified derivative payments excepted by section 59A(h)  .   . . . .  . .    .         . . . . . .      .
15  Payments reducing gross receipts made to surrogate foreign corporation . .    .         . . . . . .      .
16  Other payments—specify: 
17  Base erosion tax benefits related to payments reported on lines 6 through 16, on which tax is imposed by 
    section 871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at the 30% 
    (0.30) statutory withholding tax rate .     . . . . .       . . . . .  . .    .         . . . . . .      .
                                                                                                                                                                       Schedule K-3 (Form 1065) 2023

Schedule K-3 (Form 1065) 2023                                                                                                                                           Page  17 
Name of partnership                                           EIN                       Name of partner                                                  SSN or TIN

Part IX Partner’s Information for Base Erosion and Anti-Abuse Tax (Section 59A) (continued)
Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions) (continued)
                                                   Description                                                   (a) Total          (b) Total base erosion      (c) Total base erosion 
                                                                                                                                                payments            tax benefits
18   Portion of base erosion tax benefits reported on lines 6 through 16, on which tax is imposed by section 
     871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at reduced 
     withholding rate pursuant to income tax treaty. Multiply ratio of percentage withheld divided by 30% (0.30) 
     times tax benefit. See instructions  .  . . .   .    . . . . . . .    .    . . . . .          . . .     .
19   Total base erosion tax benefits (subtract the sum of lines 17 and 18 from the sum of lines 8 through 16)  .
20   Reserved for future use  .    . .   .   . . .   .    . . . . . . .    .    . . . . .          . . .     .
21   Reserved for future use  .    . .   .   . . .   .    . . . . . . .    .    . . . . .          . . .     .
22   Reserved for future use  .    . .   .   . . .   .    . . . . . . .    .    . . . . .          . . .     .
Part X  Foreign Partner’s Character and Source of Income and Deductions
Section 1—Gross Income
                                                                                                                     Partnership Determination
                    Description                  (a) Total        (b) Partner                          ECI                                          Non-ECI
                                                                  determination                                                 (e) U.S. source (f) U.S. source     (g) Foreign source
                                                                                    (c) U.S. source          (d) Foreign source     (FDAP)               (other)
1    Ordinary business income (gross) .  .
2    Gross rental real estate income .   .
3    Other gross rental income  .  . .   .
4    Guaranteed payments for services    .
5    Guaranteed payments for use of capital  
6    Interest income  . .     . .  . .   .
7    Dividends .    . . .     . .  . .   .
8    Dividend equivalents     . .  . .   .
9    Royalties and license fees  . . .   .
10   Net short-term capital gain . . .   .
11   Net long-term capital gain  . . .   .
12   Collectibles (28%) gain  . .  . .   .
13   Unrecaptured section 1250 gain   .  .
14   Net section 1231 gain  .   .  . .   .
15   Reserved for future use .  .  . .   .
16   Reserved for future use .  .  . .   .
17   Reserved for future use .  .  . .   .
18   Reserved for future use .  .  . .   .
19   Reserved for future use .  .  . .   .
20   Other income (loss) not included on 
     lines 1 through 19 .     . .  . .   . 
21  Gross income (sum of lines 1 
     through 20)  .   . .     . .  . .   .
                                                                                                                                                                Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                 Page  18 
Name of partnership                                  EIN                   Name of partner                                    SSN or TIN

Part X    Foreign Partner’s Character and Source of Income and Deductions (continued)
Section 2—Deductions, Losses, and Net Income
                                                                                           Partnership Determination
                    Description            (a) Total     (b) Partner                   ECI                                    Non-ECI
                                                         determination                                    (e) U.S. source (f) U.S. source (g) Foreign source
                                                                       (c) U.S. source (d) Foreign source     (FDAP)          (other)
1  Expenses related to ordinary business 
   income (gross)  .    .     . . . .    .
2  R&E expenses       . .     . . . .    .
3  Expenses from rental real estate  .   .
4  Expenses from other rental activities  .
5  Royalty and licensing expenses   .    .
6  Section 179 deduction  .     . . .    .
7  Interest expense on U.S.-booked 
   liabilities  .   . . .     . . . .    .
8  Interest expense directly allocable 
   under Regulations sections 
   1.882-5(a)(1)(ii)(B) and 1.861-10T  . .
9  Other interest expense  .    . . .    .
10 Section 59(e)(2) expenditures  . .    .
11 Net short-term capital loss .  . .    .
12 Net long-term capital loss  .  . .    .
13 Collectibles loss  . .     . . . .    .
14 Net section 1231 loss  .     . . .    .
15 Other losses  
   (1)
   (2)
16 Charitable contributions     . . .    .
17 Other: 
18 Other: 
19 Reserved for future use .    . . .    .
20 Reserved for future use .    . . .    .
21 Reserved for future use .    . . .    .
22 Reserved for future use .    . . .    .
23 Reserved for future use .    . . .    .
24 Total (sum of lines 1 through 23)  .  .
25  Net income (loss) (line 21 (Section 1) 
   minus line 24 (Section 2))  .  . .    .
                                                                                                                                     Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                                        Page  19 
Name of partnership                                       EIN                        Name of partner                                        SSN or TIN

Part X   Foreign Partner’s Character and Source of Income and Deductions (continued)
Section 3—Allocation and Apportionment Methods for Deductions
1  Gross income                                                                        6 Reserved for future use
a  Gross ECI  .     . .       . . . . .      . . . . . .                                      (i)                 (ii)                                (iii) 
b  Worldwide gross income .       . . .      . . . . . .                               a
                                                                                       b
2  Assets
a  Average U.S. assets (inside basis)  .     . . . . . .                               7 Other allocation and apportionment key
b  Worldwide assets  .        . . . . .      . . . . . .                                                 (i) Key/Factor                               (ii) Allocation
                                                                                       a
3  Liabilities                                                                         b
a  U.S.-booked liabilities of partnership  .   . . . . .
b  Directly allocated partnership indebtedness  .  . . .                               8 Other allocation and apportionment key
                                                                                                         (i) Key/Factor                               (ii) Allocation
4  Personnel                                                                           a
a  Personnel of U.S. trade or business       . . . . . .                               b
b  Worldwide personnel  .       . . . .      . . . . . .

5  Gross receipts from sales or services by SIC code
   (i) SIC code                     (ii) ECI                  (iii) Worldwide
a
b
Section 4—Reserved for Future Use
                                                   Reserved                                          (a) Reserved              (b) Reserved           (c) Reserved
1  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
2  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
3  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
4  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
5  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
6  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
7  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
8  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
9  Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
10 Reserved for future use  .     . . .      . . . . . .  . . . . . .        . . . . . . . . .
                                                                                                                                            Schedule K-3 (Form 1065) 2023 

Schedule K-3 (Form 1065) 2023                                                                                                                                                           Page  20 
Name of partnership                                      EIN                                        Name of partner                                              SSN or TIN

Part XI         Section 871(m) Covered Partnerships
 1    Box is checked if the partnership is a publicly traded partnership as defined in section 7704(b) and the partnership (a) is a covered partnership as defined in Regulations section 1.871-15(m)(1), 
      or (b) directly or indirectly holds an interest in a lower-tier partnership that is a covered partnership  . . . . . .  . .   . . .   . . .     .    . . . . . .     . . . . .      .  
 2    Number of units held by the partner: 
 3    For each allocation period, see the following information for the number of units specified on line 2.
      (i) Beginning of allocation period           (ii) End of allocation period               (iii) Dividends                  (iv) Dividend equivalents              (v) Total 
                                                                                        (four decimal places)                   (four decimal places)              (four decimal places)
                                                                                                                     .                          .                                       . 
                                                                                                                     .                          .                                       . 
                                                                                                                     .                          .                                       . 
                                                                                                                     .                          .                                       . 
Part XII        Reserved for Future Use
Part XIII       Foreign Partner’s Distributive Share of Deemed Sale Items on Transfer of Partnership Interest
A     Date of transfer of the partnership interest B1   Percentage interest in the partnership      B2   Number of units in the partnership     B3   Reserved for future use  
                                                       transferred                                       transferred  

C     Check if: 1   Capital   2          Preferred     3 Profits                 4 Other
                                                                                                                                                                   Partner’s Distributive Share
 1    Total ordinary gain (loss) that would be recognized on the deemed sale of section 751 property  .     .      . . . . .  . .   . . .   . . .     .    .   1
 2    Aggregate effectively connected ordinary gain (loss) that would be recognized on the deemed sale of section 751 property .    . . .   . . .     .    .   2
 3    Aggregate effectively connected capital gain (loss) that would be recognized on the deemed sale of non-section 751 property  .  . .   . . .     .    .   3
 4    Aggregate effectively connected gain that would be recognized on the deemed sale of section 1(h)(5) collectible assets  . .   . . .   . . .     .    .   4
 5    Aggregate effectively connected gain that would be recognized on the deemed sale of section 1(h)(6) unrecaptured section 1250 gain assets .     .    .   5
6     Check this box if any amount on lines 2 through 5 is determined (in whole or in part) under Regulations section 1.864(c)(8)-1(c)(2)(ii)(E) (material 
      change in circumstances rule for a deemed sale of the partnership's inventory property or intangibles)  .      . . . .  . .   . . .   . . .     .
 7    Capital gain (loss) that would be recognized under section 897(g) on the deemed sale of U.S. real property interests  . . .   . . .   . . .     .    .   7
 8    Gain that would be recognized under section 897(g) on the deemed sale of section 1(h)(6) unrecaptured section 1250 gain assets  . .   . . .     .    .   8
                                                                                                                                                                   Schedule K-3 (Form 1065) 2023