SCHEDULE K-2 

(Form 8865)

2022

Partners’ Distributive Share Items—International

Department of the Treasury 

Internal Revenue Service 

Attach to Form 8865. 

Go to www.irs.gov/Form8865 for instructions and the latest information.

OMB No. 1545-1668

Name of partnership Employer identification 

number (EIN) (if any)

Reference ID number (see instructions)

A Check to indicate the parts of Schedule K-2 that apply. Yes No

1 Does Part I apply? If “Yes,” complete and attach Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Does Part II apply? If “Yes,” complete and attach Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Does Part III apply? If “Yes,” complete and attach Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Does Part IV apply? If “Yes,” complete and attach Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Does Part V apply? If “Yes,” complete and attach Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Does Part VI apply? If “Yes,” complete and attach Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Part I Partnership’s Other Current Year International Information

Check box(es) for additional specified attachments. See instructions.

1. Gain on personal property sale

2. Foreign oil and gas taxes

3. Splitter arrangements

4. Foreign tax translation

5. High-taxed income

6. Section 267A disallowed deduction

7. Form 8858 information

8. Form 5471 information

9. Other forms

10. Partner loan transactions

11. Dual consolidated loss

12. Other international items 

(attach description and statement)

Part II Foreign Tax Credit Limitation

Section 1—Gross Income

Description (a) U.S. source

Foreign Source (f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other 

(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 Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 73346D Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 2 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part II Foreign Tax Credit Limitation (continued)

Section 1—Gross Income (continued)

Description (a) U.S. source

Foreign Source (f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other 

(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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 3 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part II Foreign Tax Credit Limitation (continued)

Section 1—Gross Income (continued)

Description (a) U.S. source

Foreign Source (f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other 

(category code ) 

15 Net section 1231 gain

A

B

C

16 Section 986(c) gain . . . . . .

17 Section 987 gain . . . . . . .

18 Section 988 gain . . . . . . .

19 Reserved for future use 

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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 4 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part II Foreign Tax Credit Limitation (continued)

Section 2—Deductions

Description (a) U.S. source

Foreign Source (f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other 

(category code ) 

25 Expenses allocable to sales income .

26 Expenses allocable to gross income 

from performances 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 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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 5 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part II Foreign Tax Credit Limitation (continued)

Section 2—Deductions (continued)

Description (a) U.S. source

Foreign Source (f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other 

(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

Description (a) U.S. source

Foreign Source

(f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other

(category code )

(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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 6 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part III Other Information for Preparation of Form 1116 or 1118 (continued)

Section 2—Interest Expense Apportionment Factors

Description (a) U.S. source

Foreign Source

(f) Sourced by 

partner (g) Total (b) Foreign branch 

category income

(c) Passive 

category income

(d) General 

category income

(e) Other

(category code )

(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

Description (a) U.S. source

Foreign Source

(e) Sourced by 

partner (f) Total (b) Passive 

category income

(c) General 

category income

(d) Other

(category code )

(country code )

 

1 Foreign-derived gross receipts . . . . .

2 Cost of goods sold . . . . . . . . .

3 Partnership deductions allocable to foreignderived gross receipts . . . . . . . .

4 Other partnership deductions apportioned to 

foreign-derived gross receipts . . . . . .

Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 7 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part III Other Information for Preparation of Form 1116 or 1118 (continued)

Section 4—Foreign Taxes

Description (a) Type of tax (b) Section 951A category income (c) Foreign branch category income

 U.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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 8 

Name of partnership EIN (if any) Reference ID number (see instructions)

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

Description (a) U.S. source

Foreign Source

(g) Sourced by 

partner (h) Total (b) Section 951A 

category income

(c) Foreign branch 

category income

(d) Passive 

category income

(e) General 

category income

(f) Other

(category code )

(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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 9 

Name of partnership EIN (if any) Reference ID number (see instructions)

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 cost of goods sold (COGS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b

c DEI properly allocated and apportioned deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c

3 Section 951(a) inclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 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 on Form 8993 (see instructions)

(a) Foreign-derived 

income from all sales of 

general property

(b) Foreign-derived 

income from all sales of 

intangible property

(c) Foreign-derived 

income from all services

(d) Total 

(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

(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 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 10 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part V Distributions From Foreign Corporations to Partnership

(a) Name of distributing foreign corporation (b) EIN or 

reference ID number (c) Date of distribution (d) Functional currency of distributing foreign corporation

(e) Amount of distribution 

in functional currency

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

(f) Amount of E&P distribution 

in functional currency

(g) Spot rate (functional 

currency to U.S. dollars)

(h) Amount of distribution 

in U.S. dollars

(i) Amount of E&P distribution 

in U.S. dollars

(j) Qualified foreign 

corporation

(k) Reserved for 

future use

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 11

Name of partnership EIN (if any) Reference ID number (see instructions)

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a) Name of CFC (b) EIN or 

reference ID number

(c) Ending of CFC 

tax year

(d) Partners’ share 

of CFC items through 

their ownership in 

the partnership 

(“aggregate share”)

(e) Aggregate share of 

subpart F income

(f) Aggregate section 

951(a)(1)(B) inclusion (g) Tested income

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 

tested income

(j) Aggregate share of 

tested loss

(k) Aggregate share of 

Qualified Business Asset 

Investment (QBAI)

(l) Aggregate share of 

the tested loss 

QBAI amount

(m) Aggregate share of 

tested interest income

(n) Aggregate share of 

tested interest expense

A

B

C

D

E

F

G

H

I

J

K

1

Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 12 

Name of partnership EIN (if any) Reference ID number (see instructions)

Part VII Information To Complete Form 8621

Section 1—General Information on Passive Foreign Investment Company (PFIC), Qualified Electing Fund (QEF), or Qualifying Insurance Corporation (QIC)

General Information

(a) Name of PFIC (b) EIN or 

reference ID number (c) Address of PFIC (d) Beginning of PFIC tax year

(e) Ending of 

PFIC tax year

Summary of Annual Information Information Regarding Elections

(f) Description of each 

class of PFIC shares

(g) Dates PFIC 

shares acquired 

during tax year 

(if applicable)

(h) Total number of 

PFIC shares held at 

end of tax year

(i) Total value of 

PFIC shares held at 

end of tax year

(j) Check if 

foreign 

corporation 

has 

documented 

its eligibility to 

be treated as 

a qualifying 

insurance 

corporation 

under section 

1297(f)(2).

(k) Check if 

PFIC has 

indicated 

its shares are 

“marketable 

stock” within 

the meaning of 

section 1296(e).

(l) Check if 

PFIC is also 

a controlled 

foreign 

corporation 

(CFC) within 

the meaning of

section 957.

(m) Check if 

PFIC meets 

the income 

test or asset 

test of section 

1297(a) for 

the tax year.

Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 13

Name of partnership EIN (if any) Reference ID number (see instructions)

Part VII Information To Complete Form 8621 (continued)

Section 2—Additional Information on PFIC or QEF

General Information QEF Information Mark-to-Market Information Section 1291 and Other Information

(a) Name of PFIC (b) EIN or 

reference ID number

(c) Ordinary 

earnings

(d) Net capital 

gain

(e) Fair market 

value of PFIC 

shares at 

beginning of 

tax year 

(f) Fair market 

value of PFIC 

shares at 

end of 

tax year

(g) Dates PFIC 

shares were 

acquired

(h) Amount of cash and 

fair market value of 

property distributed 

by PFIC during the 

current tax year 

(if applicable)

(i) Dates of 

distribution

Section 1291 and Other Information

(j) Total creditable foreign taxes 

attributable to distribution 

by PFIC

(k) Total distributions from 

PFIC in preceding 3 tax years

(l) Dates PFIC shares disposed 

of during tax year 

(if applicable)

(m) Amount realized on 

disposition of PFIC shares

(n) Tax basis of PFIC shares 

on dates of disposition

(o) Gain (loss) on disposition 

of PFIC shares

Schedule K-2 (Form 8865) 2022
Schedule K-2 (Form 8865) 2022 Page 14

Name of partnership EIN (if any) Reference ID number (see instructions)

Part VIII Partners’ Information for Base Erosion and Anti-Abuse Tax (Section 59A)

Section 1—Applicable Taxpayer (see instructions)

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 

payments

(c) Total base erosion 

tax benefits

6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .

7 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .

8 Purchase or creations of property rights for intangibles (patents, trademarks, etc.) . . . . . . . .

9 Rents, royalties, and license fees . . . . . . . . . . . . . . . . . . . . . .

10a Compensation/consideration paid for services not excepted by section 59A(d)(5) . . . . . . . .

b Compensation/consideration paid for services excepted by section 59A(d)(5) . . . . . . . . .

11 Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 Payments for the purchase of tangible personal property . . . . . . . . . . . . . . .

13 Premiums and/or other considerations paid or accrued for insurance and reinsurance as covered by 

sections 59A(d)(3) and 59A(c)(2)(A)(iii) . . . . . . . . . . . . . . . . . . . . .

14a Nonqualified derivative payments . . . . . . . . . . . . . . . . . . . . . .

b Qualified derivative payments excepted by section 59A(h) . . . . . . . . . . . . . . .

15 Payments reducing gross receipts made to surrogate foreign corporation . . . . . . . . . .

16 Other payments—specify: 

17 

 

Base erosion tax benefits related to payments reported on lines 6 through 16, on which tax is imposed by 

section 871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at the 30% (0.30) 

statutory withholding tax rate . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule K-2 (Form 8865) 2022