Preparing Schedule K-2 and K-3 for Partnerships and S Corporations

Course Details

Date

Tuesday, November 10, 2026

10:00am – 11:40am
(Registration: 10:00am)

Field of Study

Taxation

Course Number

PSK2K3

CPE Credit

2.0 hours CPE credit

Instructor

Mei Lin Kis

Level of Knowledge

Intermediate

Vendor

Accountant's Education Services (AES)

Prerequisites

Basic understanding of federal income taxation of pass-through entities

Description

This seminar will discuss how to complete Schedules K-2 and K-3, to report items of international tax relevance from the operation of S corporations and partnerships.

Highlights

LINK AND INSTRUCTIONS TO COME FROM AES TAX ONE DAY PRIOR TO SESSION

Objectives

After completing this course the participant will be able to:

Identify when Schedules K-2 and K-3 are required to be filed for an S corporation (Form 1120S) and its shareholders.
Identify when Schedule K-2 and K-3 are required to be filed for a partnership (Form 1065) and its partners, as well as filing Schedules K-2 and K-3 on Form 8865 for a foreign partnership by a U.S. partner.
Discuss the interaction between the partner/shareholder's Schedule K-3 and Form 1116, Foreign Tax Credit.
Describe how to complete Schedules K-2 and K-3 correctly.

Course Pricing

Early Registration Member Fee Applicable if you are a HSCPA member in good standing and register by October 27, 2026.	$85.00
Member Fee Applicable if you are a HSCPA member in good standing.	$150.00
Early Registration Non-Member Fee Applicable if you are not a HSCPA and register by October 27, 2026.	$150.00
Non-Member Fee Applicable if you are not a HSCPA member.	$215.00
Your Price	$150.00