Schedule K-2 Archives

Take Note

Updated Form W-9 Requirements for Flow-through Entities Require Foreign Partner Acknowledgement

Late last month, the Internal Revenue Service (IRS) released an updated draft of Form W-9, Request for Taxpayer Identification Number and Certification, with an updated re... Rita M. Ryan, JD

Winter 2023, Take Note, Form 1041, Form W-8, flowthrough entity, estates, taxpayer identification number, trusts, partnerships, Form W-9, beneficiary, Schedule K-2, Schedule K-3

Tax News Briefs

Tax Season News You Can Use

Schedules K-2 and K-3 The Internal Revenue Service (IRS) has posted changes to the 2021 partnership instructions for Schedules K-2 and K-3 (Form 1065) on its website, www.ir... TheTaxBook

Mar/Apr 2022, Tax News Briefs, Regulation §1.469-1T(d)(1), Schedule K-2, IRC §1401, S Corporations, Schedule K-3, IRC §1402(a)(1), self-employment, Form 1116, Regulation §1.1402(a)-4(c)(2), property, base erosion and anti-abuse tax, IRC §911(a), partnership, Form 1120-S, IRC §162(a)(2), mileage, §250, Form 2555, Form 1040, §864(c)(8), §721(c), Form 1065, §7874, foreign earned income exclusion, IRC §469