• Form 1120-S Schedule K-2 Shareholder ’ s Pro Rata Share Items – International
• Part I : Corporation ’ s other current year international information
• Part II : Foreign tax credit limitation
• Part III : Other information for preparation of Form 1116 or 1118
• Part IV : Distributions from foreign corporations to corporation
• Part V : Information on shareholders ’ IRC § 951 ( a )( 1 ) Subpart F and § 951A GILTI Inclusions from CFCs
• Part VI : Information to complete Form 8621 regarding PFICs and QEF Information
• Part VII : Corporation ' s interest in foreign corporation income ( IRC § 960 )
• Form 1120-S Schedule K-3 Shareholder ’ s Share of Income , Deductions , Credits , etc .– International
• Part I : Shareholder ’ s share of corporation ’ s other current year international information
• Part II : Foreign tax credit limitation
• Part III : Other information for preparation of Form 1116 or 1118
• Part IV : Distributions from foreign corporations to corporation
• Part V : Information on shareholder ’ s IRC § 951 ( a )( 1 ) Subpart F and § 951A GILTI Inclusions from CFCs
• Part VI : Information to complete Form 8621 regarding PFICs and QEF Information
• Part VII : Shareholder ’ s share of corporation ’ s interest in foreign corporation income ( IRC § 960 )