Final K-3                       Amended K-3 
Schedule K-3                        Shareholder’s Share of Income, Deductions,                                                                                    OMB No. 1545-0123 
(Form 1120-S)                                          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 Corporation                                       Information About the Shareholder
A   Corporation’s employer identification number (EIN)                                               C   Shareholder’s identifying number 

B   Corporation’s name, address, city, state, and ZIP code                                           D   Shareholder’s name, address, city, state, and ZIP code 

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

                 For IRS Use Only 

For Paperwork Reduction Act Notice, see the Instructions for Form 1120-S.                          www.irs.gov/Form1120S   Cat. No. 74747C        Schedule K-3 (Form 1120-S) 2023 

Schedule K-3 (Form 1120-S) 2023                                                                                                                                                   Page  2 
Corporation’s name                                            EIN                           Shareholder’s name                                         Shareholder’s identifying number

Part I      Shareholder’s Share of Corporation’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. Entity treatment for certain S corporations
  2. Foreign oil and gas taxes                 6. Section 267A disallowed deduction         9. Other forms                                12. Form 8865 information
                                                                                                                                 ✣❈❅❃❋ ✢❏❘
  3. Splitter arrangements                     7. Form 8858 information                     10. Shareholder 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     
                                                                                                                                                   shareholder
                                                                     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 Reserved for future use .     . . . .
6 Interest income
A
B
C
7 Ordinary dividends (exclude amount 
  on line 8)
A
B
C
                                                                                                                                                       Schedule K-3 (Form 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                     Page  3 
Corporation’s name                                        EIN                    Shareholder’s name                                         Shareholder’s identifying number

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     
                                                                                                                                        shareholder
                                                          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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                      Page  4 
Corporation’s name                                         EIN                    Shareholder’s name                                         Shareholder’s identifying number

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     
                                                                                                                                         shareholder
                                                           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 Section 951A(a) inclusions (see 
   instructions)  . . .    .    . . . .
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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                            Page  5 
Corporation’s name                                               EIN                    Shareholder’s name                                         Shareholder’s identifying number

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     
                                                                                                                                               shareholder
                                                                 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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                                                  Page  6 
Corporation’s name                                               EIN                           Shareholder’s name                                                    Shareholder’s identifying number

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     
                                                                                                                                                               shareholder
                                                                   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
Section 1—R&E Expenses Apportionment Factors
                                                                                           Foreign Source
                                                                                                                                  (e) Other
         Description              (a) U.S. source     (b) Foreign branch       (c) Passive category   (d) General category                                 (f) Sourced     by     (g) Total      
                                                                                                                           (category code      )             shareholder
                                                           category income           income                 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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                  Page  7 
Corporation’s name                                         EIN                    Shareholder’s name                                         Shareholder’s identifying number

Part III   Other Information for Preparation of Form 1116 (continued)
Section 2—Interest Expense Apportionment Factors
                                                                                  Foreign Source
                                                                                                                        (e) Other
                   Description             (a) U.S. source (b) Foreign branch (c) Passive category (d) General category                  (f) Sourced by      (g) Total
                                                                                                                        (category code ) shareholder
                                                           category income        income               income
                                                                                                                        (country code  )
1  Total average value of assets  .   .   .
2  Reserved for future use .    . .   .   .
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)
                                                                                                                                             Schedule K-3 (Form 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                              Page  8 
Corporation’s name                                    EIN                 Shareholder’s name                   Shareholder’s identifying number

Part III   Other Information for Preparation of Form 1116 (continued)
Section 3—Foreign Taxes
                                                                     (b) Section 951A category income      (c) Foreign branch category income
                                     
                       Description                (a) Type     of taxU.S. Foreign                     U.S.     Foreign                       Shareholder
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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                          Page  9 
Corporation’s name                             EIN                 Shareholder’s name                                         Shareholder’s identifying number

Part III Other Information for Preparation of Form 1116 (continued)
Section 3—Foreign Taxes (continued)
                   (d) Passive category income                     (e) General category income             (f) Other
                                                                                                                                (g) Total
         U.S.                   Foreign        Shareholder U.S.        Foreign                 Shareholder (category code     )          
1
 A
 B
 C
 D
 E
 F
2
 A
 B
 C
 D
 E
 F
 G
3
 A
 B
 C
4
5
6
                                                                                                                              Schedule K-3 (Form 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                            Page  10 
Corporation’s name                 EIN                                             Shareholder’s name                                                Shareholder’s identifying number

Part IV Distributions From Foreign Corporations to S Corporation
                   (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 1120-S) 2023 

Schedule K-3 (Form 1120-S) 2023                                                                                                                                                       Page  11 
Corporation’s name                                             EIN                              Shareholder’s name                                            Shareholder’s identifying number

Part V Information on Shareholder’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) Shareholder’s share 
                   (a) Name of CFC                  (b) EIN or       (c) Ending of CFC         of CFC items through      (e) Shareholder’s share   (f) Shareholder’s section  (g) Tested income
                                            reference ID number           tax year              their ownership in         of subpart F income     951(a)(1)(B) inclusion
                                                                                                 its corporation 
                                                                                             (“shareholder’s share”)

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

  (h) Tested loss               (i) Shareholder’s share     (j) Shareholder’s share     (k) Shareholder’s share of (l) Shareholder’s share of   (m) Shareholder’s share of (n) Shareholder’s share of 
                                   of tested income            of tested loss           Qualified Business Asset         the tested loss        tested interest income       tested interest expense
                                                                                           Investment (QBAI)             QBAI amount

A
B
C
D
E
F
G
H
I
J
K
1
                                                                                                                                                                Schedule K-3 (Form 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                               Page  12 
Corporation’s name                                  EIN                             Shareholder’s name                                                    Shareholder’s identifying number

Part VI    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      (m) Box is     (n) Box is 
                                                                                                                         foreign           checked if PFIC checked if 
                                    (g) Dates PFIC      (h) Shareholder’s share  (i) Shareholder’s share   (j) Election  corporation has   has indicated   PFIC is also   checked if 
        (f) Description of each     shares acquired        of total number of       of total value of      made by       documented its    its shares are  a controlled   PFIC meets 
                                                                                                                         eligibility to be 
        class of PFIC shares        during tax year     PFIC shares held by      PFIC shares held by       corporation   treated as a      “marketable      foreign       the income 
                                    (if applicable)     corporation at end of    corporation at end of        (see       qualifying        stock” within   corporation    test or asset 
                                                              tax year              tax year               instructions) insurance         the meaning     (CFC) within   test of section 
                                                                                                                         corporation       of section      the meaning of 1297(a) for the 
                                                                                                                         under section     1296(e).        section 957.   tax year.
                                                                                                                         1297(f)(2).
A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                           Schedule K-3 (Form 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                                                Page  13 
Corporation’s name                                      EIN                             Shareholder’s name                                       Shareholder’s identifying number

Part VI 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) Shareholder’s share 
        (a) Name of PFIC                     (b) EIN or     (c) Shareholder’s share  (d) Shareholder’s share  of fair market value (FMV)  (f) Shareholder’s share   
                                       reference ID number  of ordinary earnings        of net capital gain       of PFIC shares held by  of FMV of PFIC shares     (g) Dates PFIC shares 
                                                                                                              corporation at beginning    held by corporation 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) Shareholder’s share                         (j) Shareholder’s share (k) Shareholder’s share  (l) Dates PFIC      (m) Shareholder’s       (n) Shareholder’s share (o) Shareholder’s share 
 of amount of cash and                              of total creditable  of total distributions   shares disposed of  share of amount         of corporation’s tax       of gain (loss) on 
    FMV of property             (i) Dates of        foreign taxes        from PFIC in preceding   during tax year     realized by corporation basis in PFIC shares       disposition by 
 distributed by PFIC            distribution        attributable to         3 tax years           (if applicable)     on disposition of       on dates of disposition corporation of PFIC 
 during the current tax 
 year (if applicable)                            distribution by PFIC                                                 PFIC shares                                        shares

A
B
C
D
E
F
G
H
I
J
K
L
                                                                                                                                                             Schedule K-3 (Form 1120-S) 2023 

Schedule K-3 (Form 1120-S) 2023                                                                                                                                                        Page  14 
Corporation’s name                                                EIN                                 Shareholder’s name                                     Shareholder’s identifying number

Part VII   Shareholder’s Share of S Corporation’s Interest in Foreign Corporation Income (Section 960)
A EIN or reference ID number of controlled foreign corporation .    .                                 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) Shareholder’s share of   (iii) Foreign corporation’s    (iv) Foreign corporation’s 
  Amounts are in functional currency unless otherwise noted.                            (i) Country code     foreign corporation’s net     total net income (functional current year foreign taxes for 
                                                                                                                                                                          which credit allowed (U.S. 
  See instructions.                                                                                      income (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 1120-S) 2023

Schedule K-3 (Form 1120-S) 2023                                                                                                                           Page  15 
Corporation’s name                                            EIN            Shareholder’s name                               Shareholder’s identifying number

Part VII    Shareholder’s Share of S Corporation’s Interest in Foreign Corporation Income (Section 960) (continued)
                                                                                           (ii) Shareholder’s share of  (iii) Foreign corporation’s  (iv) Foreign corporation’s 
  Amounts are in functional currency unless otherwise noted.              (i) Country code foreign corporation’s net    total net income (functional current year foreign taxes for 
                                                                                                                                                     which credit allowed (U.S. 
  See instructions.                                                                        income (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  .  .      . . . .      . . . . . . . . . .           . . . . . . 
                                                                                                                                                     Schedule K-3 (Form 1120-S) 2023