As I understand it, the issue is not if you are a US citizen or resident, but if the partnership that sent you K-1 has income or loss abroad. I believe the particular line on form 1065 that the IRS instructions mention is related to the foreign income.
In my case, the instructions to the K-1 clearly mentioned that the partnership doesn't do any business abroad and that the K-3 will not be required this year. I don't remember the exact wording, but that was how I understood it.
