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Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.

Schedule K-2 (Form 1120-S), Shareholders Pro Rata Share Items-International, is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of an S corporation..

Use Schedule D (Form 1120-S), Capital Gains and Losses and Built-in Gains, to report the overall capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the corporation doesn't have to report on Form 8949; capital gains from Form 6252, Installment Sale Income; capital gains and losses from Form 8824, Like-Kind Exchanges; gains on distributions to shareholders of appreciated capital assets; capital gain distributions; tax on built-in gains.

A corporation uses Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. to report your share of the corporation's income, deductions, credits, and other items.

Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.-International is an extension of Schedule K-1 (Form 1120-S) and is generally used to report to shareholders their share of the items reported on Schedule K-2.

A corporation uses Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. to report your share of the corporation's income, deductions, credits, and other items.

Form 1120-S (Schedule M-3), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More, asks certain questions about the corporation's financial statements and reconciles financial statement worldwide net income (loss) for the corporation (or consolidated financial statement group, if applicable), as reported on Part I, line 4a, to income (loss) per the income statement of the corporation for U.S. income tax purposes, as reported on Part I, line 11.

Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.--International - Schedule K-3 reports items of international tax relevance from the operation of an S corporation.

Table 22: Returns of Active Corporations, Other Than Forms 1120S, 1120-REIT, and 1120-RIC Corporate Source Book

Table 21: Returns of Active Corporations, Other Than Forms 1120-REIT, 1120-RIC, and 1120S