Amen dascpa! I've gotten far more gray hairs than I need dealing with all of these changes and requirements without CLEAR guidance and understanding. I've researched the IRS website and so many other professional opinions so much that I'm expecting an email from Google telling me to cease because the clear answer is not to be found! I'm most aggravated that in all of their guidance and instructions, the IRS does not address how taxpayers who receive the K-3 and have no foreign income or paid any foreign taxes should handle the K-3. If it doesn't apply to them, just state in on the website that they need not report the information. Simple as that!!! But what do I know? I'm just someone who tries to use the common sense that God gave me.