Virtual
Understanding the New Forms K-2 and K-3 25-26
Date: Nov. 24, 2025
Time: 12 – 2 p.m. PT
CPE: 2
Member
$99.00
Nonmember
$129.00
Members, log in to access your discount.
Overview
Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity are now required for passthrough returns (Form 1065, 1120-S and 8858). This requirement starts with returns with a tax year that ends in 2021. This course will discuss each part of these schedules and explain these new reporting obligation in detail.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Product Code
1000004265-134205
Credit Type
CPE: 2CPE-Technical: 2Intended Audience
This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise individuals or businesses. All in-house and public practice professionals involved with tax compliance and who want up-to-date information on partnership and S corporation taxation.
NASBA Field of Study
Taxes
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None.
Learning Objectives
Major Subjects
- Purpose of K-2s and K-3s
- IRS Guidance for Preparers and Taxpayers
- Domestic Filing Exception
- Other Considerations
Other Dates
Additional Details
This prerecorded broadcast is provided through our partnership with ACPEN. For this course, you will be redirected to a CalCPA/ACPEN learning portal. The Instructor will be available via the chat feature.