Table of Contents

• General Instructions
  • Purpose of Schedule K-1
  • Inconsistent Treatment of Items
  • Errors
  • Sale or Exchange of Partnership Interest
  • Nominee Reporting
  • International Boycotts
  • Definitions
    • General Partner
    • Limited Partner
    • Nonrecourse Loans
  • Elections
  • Additional Information
  • Limitations on Losses, Deductions, and Credits
    • Basis Rules
    • At-Risk Limitations
    • Passive Activity Limitations
• Specific Instructions
  • Part I. Information About the Partnership
    • Item D
  • Part II. Information About the Partner
    • Item J
    • Item K
  • Part III. Partner's Share of Current Year Income, Deductions, Credits, and Other Items
  • Income (Loss)
    • Box 1. Ordinary Business Income (Loss)
    • Box 2. Net Rental Real Estate Income (Loss)
    • Box 3. Other Net Rental Income (Loss)
    • Box 4. Guaranteed Payments
  • Portfolio Income
    • Box 5. Interest Income
    • Box 6a. Ordinary Dividends
    • Box 6b. Qualified Dividends
    • Box 7. Royalties
    • Box 8. Net Short-Term Capital Gain (Loss)
    • Box 9a. Net Long-Term Capital Gain (Loss)
    • Box 9b. Collectibles (28%) Gain (Loss)
    • Box 9c. Unrecaptured Section 1250 Gain
    • Box 10. Net Section 1231 Gain (Loss)
    • Box 11. Other Income (Loss)
  • Deductions
    • Box 12. Section 179 Deduction
    • Box 13. Other Deductions
  • Box 14. Self-Employment Earnings (Loss)
  • Box 15. Credits
  • Box 16. Foreign Transactions
  • Box 17. Alternative Minimum Tax (AMT) Items
  • Box 18. Tax-Exempt Income and Nondeductible Expenses
  • Box 19. Distributions
  • Box 20. Other Information