I think the further part that bothers me is: However, if the partnership or S corporation is subsequently notified by a partner or shareholder that all or part of the information contained on Schedule K-3 is needed to complete their tax return, then the partnership or S corporation must provide the information to the partner or shareholder

If the 1116 required the information from the K-3 before, doesn't it still need that information now? The shareholder/partner now has to ask for it?