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Level 1
posted Mar 17, 2023 11:49:45 AM

2022 tax filing with K-1 Part III Box 16 checked and K-3 (US source income only)

I am filing my 2022 return.  I am a partner in a LLC.  I received my K-1 and it includes a K-3.  The only income is qualified dividend from US domestic source.  Income is shown in Part II Line(s) 24 and 55 in Column A (US Source).  The latest update of TurboTax Premier does not seem to allow for US Source in its selections or Column A entries.  It seems to require a foreign country  to be entered and the pulldown list does not have United States and a selection.  I talked to PWC partner and he informed me that the IRS allowed for a pass on the K-3 in the prior year, but they are required for tax year 2022.  The prior discussions and Q/A responses related to this appear to be related to the prior tax year.  I would appreciate any guidance that would allow me to complete the K-1 and K-3 sections in TurboTax without having a faulty filing submitted to the IRS.

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1 Best answer
Expert Alumni
Mar 17, 2023 12:08:47 PM

If the only country you have listed is the US or if columns b, c, d, and/or e are empty, you do not need the Schedule K-3 entered on your return.  The partnership must have 1 or more partners that require it to complete the Schedule but the information does not apply to you.  You can simply uncheck the Box 16 in your K-1 entry to TurboTax and proceed to enter the rest of your information.

9 Replies
Expert Alumni
Mar 17, 2023 12:08:47 PM

If the only country you have listed is the US or if columns b, c, d, and/or e are empty, you do not need the Schedule K-3 entered on your return.  The partnership must have 1 or more partners that require it to complete the Schedule but the information does not apply to you.  You can simply uncheck the Box 16 in your K-1 entry to TurboTax and proceed to enter the rest of your information.

Level 15
Mar 17, 2023 12:16:40 PM

US Sourced income for US citizens does get reported so there is no k-3 filing. that's why TurboTax does not want column A info.  with no foreign sourced income there should be nothing the other coulns and d line 21 of the k-1 should be blank.

 

here's part of a transmittal letter from a PTP.

The Partnership will report items of international tax relevance to our partners on Schedule K-3. All of our income is effectively
connected with a United States trade or business. A limited number of unitholders (primarily foreign unitholders, unitholders
computing a foreign tax credit on their tax return and certain corporate and/or partnership unitholders) may need the detailed
information disclosed on Schedule K-3 for their specific reporting requirements. We do not expect to report either (1) any foreign
income taxes paid or accrued on Schedule K-1, Line 21 or (2) any foreign-derived intangible income.

 

 

 

my experience with some tax partners is they shouldn't be allowed to even wash dishes. they're a partner because they brought in sufficient business. worked with one in a medium sized firm. his lack of tax knowledge almost got a client charged with tax evasion. and there was the Arthur Anderson scandal. 

 

Returning Member
Mar 21, 2023 11:39:11 AM

I assume you meant, "simply uncheck Box 14" (Schedule K-3 is attached if checked)

Expert Alumni
Mar 21, 2023 11:51:54 AM

Correct, if you do not need to report a K-3 because there is no foreign income received, you uncheck the box (Schedule K-3 is attached if checked).  

 

@17999 

Level 2
Mar 31, 2023 5:08:30 PM

Hi.  I just want to confirm that you are saying if only U.S. Income and Expense related items are populated on a K-3 received, it is not necessary for us to Input any information into Turbotax for that K-1.   The K-3 was received due to another Member's circumstances in the LLC triggered the Filing of the K-3 by the Entity.

 

Please confirm.

 

Expert Alumni
Mar 31, 2023 5:59:19 PM

Yes, if you have no other foreign income or foreign tax credits to report on your return you do not have to include the K-3. Keep it with your tax records.

Level 2
Mar 31, 2023 6:07:00 PM

Thank you very much for confirming.

 

Have a great weekend.

Expert Alumni
Mar 31, 2023 6:40:51 PM

You are very welcome!

New Member
Sep 12, 2024 3:26:38 PM

Thanks, I did a lot of cussing at the IRS. Then I read your fix and everything worked fine:)