During tax year 2024, all the direct partners in the domestic partnership are (a) individuals that are U.S. citizens; (b) individuals that are resident aliens (as defined in section 7701(b)(1)(A) and the regulations thereunder); (c) domestic decedents’ estates (that is, decedents’ estates that aren't foreign estates as defined in section 7701(a)(31)(A)), with solely U.S. citizen and/or resident alien individual beneficiaries; (d) domestic grantor trusts (that is, trusts described under sections 671 through 678) that aren't foreign trusts as defined in section 7701(a)(31)(B)) and that have solely U.S. citizen and/or resident alien individual grantors and solely U.S. citizen and/or resident alien individual beneficiaries; (e) domestic non-grantor trusts (that is, trusts subject to tax under section 641 that aren't foreign trusts as defined in section 7701(a)(31)(B) with solely U.S. citizen and/or resident alien individual beneficiaries; (f) S corporations; (g) single-member limited liability companies (LLCs), where the LLC’s sole member is one of the persons in subparagraphs (a) through (f), and the LLC is disregarded as an entity separate from its owner (as defined in Regulations section 301.7701-3); or (h) domestic partnerships with direct partners who are any of the individuals or entities listed in (a) through (g)., Example 4—domestic filing exception met; Schedule K-3 issuance still required. The facts are the same as in Example 3, except that USP receives the request from Kirby on August 20, 2025. USP qualifies for the domestic filing exception because Kirby requested Schedule K-3 after the 1-month date. USP isn't required to file the tax year 2024 Schedules K-2 and K-3 or furnish Schedule K-3 to the , Accedé a adelantos de liquidación, subsidios, convenios, bonificaciones y descuentos exclusivos para socios. Ampliá tu red de pacientes potenciales, disponé de préstamos específicos para capacitación y adquisición de elementos esenciales y accedé a cursos de capacitación con descuentos y facilidades de pago..