In December the IRS changed the instructions for both 1065 and 1120S re domestic filing exception (for the K-2 and K-3).  All four criteria must be met.  Item #3 says if criteria 1 and 2 are satisfied, partners receive notification from the partnership at the latest when the partnership furnishes the K-1 to the partner.  The notice can be provided as an attachment to the K-1....  Question - has anyone seen accepted verbiage to write on the K-1?