Surgent's Preparing Schedules K-2 and K-3: Critical Tax Season Update for Reporting Foreign-Related Tax Information for Partnerships and S Corporations

The IRS has introduced new Schedules K-2 and K-3 to partnership and S corporation tax returns to standardize the reporting of foreign-related tax information. These new forms are applicable to almost all partnerships, even if they have no foreign activities, investments, or partners. These 20-page forms present a significant compliance challenge to both preparers and taxpayers. This course provides tax return preparer attendees with an overview of and introduction to Schedules K-2 and K-3, a highlight of filing requirements, a discussion of what information is required to be reported in different parts of the schedules, and tips on tackling the preparation of these forms.

2/22/2022 12pm - 2pm  |  Online  |  Surgent

$89.00

CPE Categories: Taxation (2 CPE)

Interest Areas: Business Taxation, Federal Taxation, Taxation

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Description

For the 2021 tax filing season, the IRS has introduced new Schedules K-2 and K-3 to partnership and S corporation tax returns to standardize the reporting of foreign-related tax information. This course provides tax return preparer attendees with an overview and introduction to Schedules K-2 and K-3, a highlight of filing requirements, a discussion of what information is required to be reported in different parts of the schedules, and tips on tackling the preparation of these forms. On February 16, 2022, the IRS issued FAQs on the scope and applicability of these new 20-page forms. We will bring you the latest news on requirements in order to keep you well informed on this potentially significant compliance challenge. Information on these new requirements is changing quickly – don’t miss out! 

Target Audience

Any tax practitioner preparing or reviewing partnership and S corporation tax returns for 2021

Course Objectives

  • Understand filing requirements for Schedules K-2 and K-3
  • Identify and understand what information is required to be reported

Subjects

  • IRS goals and rationale for introducing Schedules K-2 and K-3
  • Who is required to complete Schedules K-2 and K-3?
  • What information is required to be reported on different parts of these schedules?
  • How to read and complete Part II, Foreign Tax Credit Limitation
  • What to look out for if there is a corporate partner

Prerequisites

None