If you are required to file forms K-2 and/or K-3 they must still be filed, but cannot be e-filed at this time.
Per the IRS:
Schedules K-2 and K-3 will be available for MeF/XML filing in the following time frames. If you electronically file your return before the time frames, submit the schedules as separate PDF files attached to the return. Taxpayers will also be able to file their Schedules K-2 and K-3 via PDF attachments for the entire 2022 filing season.
Form 1065, Schedules K-2 and K-3 March 20, 2022
Form 1120-S, Schedules K-2 and K-3 Mid-June 2022
Form 8865, Schedules K-2 and K-3 January 2023
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