SCHEDULE K-2                                   Partners’ Distributive Share Items—International                                                                                   OMB No. 1545-0123
(Form 1065)
                                                                                        Attach to Form 1065. 
Department of the Treasury                               Go to www.irs.gov/Form1065 for instructions and the latest information.                                                  2023
Internal Revenue Service 
Name of partnership                                                                                                                                                  Employer identification number (EIN)

A Is the partnership a withholding foreign partnership?                                       B Is the partnership (including the home office or any branch) a qualified derivatives dealer?
  Yes               No      If “Yes,” enter your WP-EIN:                                            Yes          No      If “Yes,” enter your QI-EIN:
C Check to indicate the parts of Schedule K-2 that apply.
                                                                                    Yes No                                                                                                Yes      No
  1     Does Part I apply? If “Yes,” complete and attach Part I .    .   . .     1                  7        Does Part VII apply? If “Yes,” complete and attach Part VII       .  .   7
  2     Does Part II apply? If “Yes,” complete and attach Part II    .   . .     2                  8        Does Part VIII apply? If “Yes,” complete and attach Part VIII  .     .   8
  3     Does Part III apply? If “Yes,” complete and attach Part III  .   . .     3                  9        Does Part IX apply? If “Yes,” complete and attach Part IX  .      .  .   9
  4     Does Part IV apply? If “Yes,” complete and attach Part IV  .     . .     4              10           Does Part X apply? If “Yes,” complete and attach Part X  .        .  .   10
  5     Does Part V apply? If “Yes,” complete and attach Part V  .       . .     5              11           Does Part XI apply? If “Yes,” complete and attach Part XI  .      .  .   11
  6     Does Part VI apply? If “Yes,” complete and attach Part VI  .     . .     6              12           Reserved for future use  . .  . . .           . . .   . .  .      .  .   12
Part I     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. Reserved for future use
                                                                                                                                                  ✣❈❅❃❋ ✢❏❘
    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
For Paperwork Reduction Act Notice, see the Instructions for Form 1065.                                      Cat. No. 73927C                                              Schedule K-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                       Page 2 
Name of partnership                                                                                                                         EIN

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            )
5  Guaranteed payments  .       . . . .
6  Interest income
A
B
C
7  Ordinary dividends (exclude amount 
   on line 8)
A
B
C
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
                                                                                                                                                   Schedule K-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                        Page 3 
Name of partnership                                                                                                                          EIN

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            )
15 Net section 1231 gain
A
B
C
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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                              Page 4 
Name of partnership                                                                                                                                EIN

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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                                   Page 5 
Name of partnership                                                                                                                                                 EIN

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
                                                                                                                                                              partner
         Description                (a) U.S. source     (b) Foreign branch         (c) Passive            (d) General     (category code      )           (f) Sourced     by     (g) Total      
                                                             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. Enter the following.
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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                         Page 6 
Name of partnership                                                                                                                                   EIN

Part III   Other Information for Preparation of Form 1116 or 1118 (continued)
Section 2—Interest Expense Apportionment Factors
                                                                                                 Foreign Source
                                                                                                                              (e) Other
                                                                                                                                                      partner
                    Description                (a) U.S.     source   (b) Foreign branch (c) Passive         (d) General    (category code   )     (f) Sourced by       (g) Total
                                                                     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 (category code        )   (e) Sourced      by      (f) Total      
                                                                                 category income    category income                               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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                       Page 7 
Name of partnership                                                                                            EIN

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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                    Page 8 
Name of partnership                                                                                                                          EIN

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
                                                                                                                              (category code    )  (g) Total     
         U.S.                      Foreign             Partner          U.S.                   Foreign         Partner                       
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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                          Page 9 
Name of partnership                                                                                                                                              EIN

Part IV      Information on Partners’ 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                               Page 10 
Name of partnership                                                                                                                                   EIN

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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                     Page 11 
Name of partnership                                                                                                                                    EIN

Part VI Information on Partners’ Section 951(a)(1) and Section 951A Inclusions
a Separate category (enter code—see instructions)  . . .     . . . .  .    .  . .      .  . .  . . .       . .  .   .  . . . .      .  . .  .  . . . . .           
b If U.S. source, complete as a separate Part VI by separate category and check box  . .  . .  . . .       . .  .   .  . . . .      .  . .  .  . . . . .          . . .   . . . . .
                                                                                            (d) Partners’ share 
                    (a) Name of CFC               (b) EIN or       (c) Ending of CFC        of CFC items through    (e) Aggregate share of  (f) Aggregate section     (g) Tested income
                                            reference ID number       tax year              their ownership in        subpart F income      951(a)(1)(B) inclusion
                                                                                              the partnership 
                                                                                            (“aggregate share”)
A
B
C
D
E
F
G
H
I
J
K
1 Partnership total (sum for all CFCs)  . . . .   .  . .     . . . .  .    .  . .      .  . .  . . .       . .  .   

  (h) Tested loss             (i) Aggregate share of   (j) Aggregate share of          (k) Aggregate share      (l) Aggregate share of   (m) Aggregate share of       (n) Aggregate share of 
                                    tested income              tested loss                of 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                       Page 12 
Name of partnership                                                                                                                         EIN

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) Check if 
                                                                                                                foreign 
                                                                                                                corporation   (l) Check if 
                                                                                               (j) Election        has        PFIC has                           (n) Check if 
         (f) Description of each     shares acquired (h) Total number of (i) Total value of       by            documented    indicated            (m) Check if  PFIC meets 
                                     (g) Dates PFIC 
         class of PFIC shares        during tax year PFIC shares held at PFIC shares held at   partnership      its eligibility to  its shares are PFIC is also  the income 
                                     (if applicable) end of tax year     end of tax year          (enter        be treated as “marketable          a CFC within  test or asset 
                                                                                               code—see         a qualifying  stock” within        the meaning of  test of section 
                                                                                               instructions)    insurance     the meaning of       section 957.  1297(a) for 
                                                                                                                corporation   section 1296(e).                   the tax year.
                                                                                                                under section 
                                                                                                                1297(f)(2).
A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                   Schedule K-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                     Page 13 
Name of partnership                                                                                                                                      EIN

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) Fair market                                        (h) Amount of cash and  
    (a) Name of PFIC                (b) EIN or    (c) Ordinary       (d) Net capital    value (FMV) of PFIC (f) FMV of PFIC     (g) Dates PFIC    FMV of property 
                              reference ID number earnings              gain               shares at           shares at        shares were             distributed    (i) Dates of 
                                                                                                                                               by PFIC during the      distribution
                                                                                        beginning of           end of              acquired       current tax year 
                                                                                                 tax year      tax year
                                                                                                                                                  (if applicable)
A
B
C
D
E
F
G
H
I
J
K
L
                                                                     Section 1291 and Other Information
 (j) Total creditable foreign taxes (k) Total distributions from  (l) Dates PFIC shares disposed (m) Amount realized on     (n) Tax basis of PFIC shares (o) Gain (loss) on disposition 
    attributable to distribution    PFIC in preceding 3 tax years    of during tax year          disposition of PFIC shares     on dates of disposition             of PFIC shares
         by PFIC                                                     (if applicable)
A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                            Schedule K-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                             Page 14
Name of partnership                                                                                                                                               EIN

Part VIII  Partnership’s Interest in Foreign Corporation Income (Section 960)
A Enter EIN or reference ID number of CFC:                                              B Separate category (enter code—see instructions):
C If PAS was entered on line B, enter the applicable grouping under Regulations section 1.904-4(c). See instructions  . . .    . . . . . . .        . .       
D Check the box and attach a statement if there is more than one source country for a line. See instructions            E If U.S. source, check the box and complete a separate Part VIII 
F If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VIII G Enter functional currency of foreign corporation:
                                                                                    (ii) Partnership’s share of foreign   (iii) Foreign corporation’s total   (iv) Foreign corporation’s current year 
  Enter amounts in functional currency of the foreign corporation  (i) Country code     corporation’s net income          net income (functional currency)    foreign taxes for which credit allowed 
  (unless otherwise noted).                                                             (functional currency)                    (see instructions)               (U.S. 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                     Page 15
Name of partnership                                                                                                                                                EIN

Part VIII     Partnership’s Interest in Foreign Corporation Income (Section 960) (continued)
                                                                                        (ii) Partnership’s share of foreign (iii) Foreign corporation’s total  (iv) Foreign corporation’s current year 
    Enter amounts in functional currency of the foreign corporation    (i) Country code     corporation’s net income        net income (functional currency)   foreign taxes for which credit allowed 
    (unless otherwise noted).                                                                 (functional currency)              (see instructions)                (U.S. 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       Partners’ Information for Base Erosion and Anti-Abuse Tax (Section 59A)
Section 1—Applicable Taxpayer (see instructions for more information and definition of terms) 
                                                    Description                                                             (a) Total (b) Total ECI gross receipts    (c) Total non-ECI gross 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 tax 
                                                                                                                                                    payments              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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                                   Page 16
Name of partnership                                                                                                                                      EIN

Part IX Partners’ 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 Partners’ 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                             Page 17 
Name of partnership                                                                                                       EIN

Part X   Foreign Partners’ 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                               Page 18 
Name of partnership                                                                                                                       EIN

Part X   Foreign Partners’ 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-2 (Form 1065) 2023

Schedule K-2 (Form 1065) 2023                                                                                                                                              Page 19 
Name of partnership                                                                                                                                    EIN

Part XI  Section 871(m) Covered Partnerships
1 Check the box if you are a publicly traded partnership as defined in section 7704(b) and you (a) are a covered partnership as defined in Regulations section 1.871-15(m)(1), or (b) directly or 
  indirectly hold an interest in a lower-tier partnership that is a covered partnership  . . .    . . . .    . . . . . .   . . . . . . .         . . . . . . .  . .    . .        .
2 Specify the number of units of the partnership issued and outstanding:
3 For each allocation period, provide 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 
                                                                        (enter four decimal places)                  (enter four decimal places)       (enter four decimal places)
                                                                                                             .                       .                                   . 
                                                                                                             .                       .                                   . 
                                                                                                             .                       .                                   . 
                                                                                                             .                       .                                   . 
Part XII Reserved for Future Use
                                                                                                                                                          Schedule K-2 (Form 1065) 2023