Based on current IRS guidance you need to prepare the K-2 and K-3.

"...I don't have any partnership or S-corps that have any foreign partners"

That is irrelevant, tho it is a common misconception.

Personal opinion:  For 2021, if the Partnership itself doesn't have anything foreign, I would just ignore the K-2/K-3; there is no way the IRS will enforce any penalties based in this last-minute craziness.

CAGMC.

Next year, yes, it will probably be a legitimate requirement (although quite annoying).

I don't quite follow this discussion.  The instructions clearly stated partnerships with NO international tax relevance are exempt from filing Schedules K-2/K-3.

From the draft Sch K-2 instructions.  Emphasis added.

Who Must File

The partnership need not complete this schedule if the partnership does not have items of international tax relevance (typically, international activities or foreign partners). Any partnership required to file Form 1065 and that has items relevant to the determination of the U.S. tax or certain withholding tax or reporting obligations of its partners under the international provisions of the Internal Revenue Code must complete the relevant parts of Schedules K-2 and K-3. See each part and section for a more detailed description of who must file each part and section. Penalties may apply for filing Form 1065 without all required information or for furnishing Schedules K-3 to partners without all required information. The penalties that apply with respect to Form 1065 and Schedule K-1 apply with respect to Schedules K-2 and K-3, respectively. See Penalties in the Instructions for Form 1065.

Note. Except as otherwise required by statute, regulations, or other IRS guidance, a partnership is not required to obtain information from its direct or indirect partners to determine if it needs to file each of these parts.

Note. A partnership is only required to complete the relevant portions of Schedules K-2 and K-3, as applicable. For example, if the partnership does not own (within the meaning of section 958) stock of a foreign corporation other than solely by reason of applying section 318(a)(3) (providing for  downward attribution) as provided in section 958(b), it is not required to complete Schedules K-2 and K-3, Parts V, VI, VII, and VIII.

https://www.irs.gov/forms-pubs/changes-to-the-2021-partnership-instructions-for-schedules-k-2-and-k-...

The following changes are applicable for the 2021 Partnership Instructions for Schedules K-2 and K-3 (Form 1065) PDF:

The following note is added as the last paragraph in the section entitled "Who Must File" on page 2:

Note. A partnership with no foreign source income, no assets generating foreign source income, and no foreign taxes paid or accrued may still need to report information on Schedules K-2 and K-3. For example, if the partner claims a credit for foreign taxes paid by the partner, the partner may need certain information from the partnership to complete Form 1116. 

RE: For example, if the partner claims a credit for foreign taxes paid by the partner, the partner may need certain information from the partnership to complete Form 1116. 

Very True.  I have no doubt down the road, more examples or other authoritative thingies will come out to draw the line for the term "international tax relevance", as in "The partnership need not complete this schedule if the partnership does not have items of international tax relevance"

".. I have no doubt down the road"

We can hope and we can hope that they 'maybe' limit it to entities that have gross receipts of some specific (large !) amount.

But until then, we have to follow the rules.  Thus complicating tax season, again, with last minute changes.

It is more insidious than you think. I belong to an Investment Club which is a partnership. We have dividends of $60 from a stock that is registered in a foreign country. Therefore our K-1 has the box checked that we need a K-3. So we are stuck because of a $60 dividend.