K-2 and K-3 trust returns

[nancy2]

Are schedules K-2 and K-3 required for trust returns?  I don't see anything about trusts in any of the forms.  But just logically, it seems like it would be.  

[Ephesians3-14]

Not sure but unless you are filing a return with foreign beneficiaries, etc K-2 and K-3 aren't even a factor.

[nancy2]

Really?  On the AICPA Town Hall last week they said anyone who had partners who claimed a foreign tax credit had to file.  Even if the partnership itself had no foreign taxes to report.  I hope I misunderstood that, but they talked about it a lot.