4 . The partnership does not receive a request from any partner for Schedule K-3 information on or before 1 month before the due date ( WITHOUT extension )
Calendar year partnerships would be notified by February 15 , 2023 for 2022 tax year
• If the partnership receives a request from a partner for the Schedule K-3 information after the 1-month date and has not received a request from any other partner for Schedule K-3 information on or before the 1-month date , the domestic filing exception is met , and the partnership is not required to file the Schedule K-2 and K-3 with the IRS or furnish the Schedule K-3 to the non-requesting partners
Partnership is required to provide the Schedule K-3 to the requesting partner on the later of the date on which the partnership files the Form 1065 or one month from the date on which the partnership receives the request from the partner