As a result of the Tax Cuts and Jobs Act of 2017 (TCJA), the IRS introduced two new schedules (Schedules K-2 and K-3) that may need to be completed for partnerships and S Corporations for the 2021 tax year. The purpose of the schedules are to report items of international tax relevance when calculating a shareholder’s U.S. tax liabilities. For several reasons, these new schedules are causing filing and … [Read More »]
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