The partnership cannot deduct an expense paid or incurred for a facility (such as a yacht or hunting lodge) used for an activity usually considered entertainment, amusement, or recreation. Likewise, guaranteed payments for capital are treated as interest for purposes of section 469 and are generally not passive activity income. See the Instructions for Form 8866 for more details. Business interest expense includes any interest expense properly allocable to a trade or business. Although the credit is claimed on payroll filings (Form 944, 941, or equivalents), you may need to adjust amounts on the tax return to account for the credit claimed. The payroll tax liability will be accrued for the entire amount prior to the application of the ERC. A partnership must complete Schedules K-2 and K-3 to provide the information necessary for the partner to claim a foreign tax credit. 835. Gross-receipts test: The barrier to revenue recognition is not met until the end of the quarter, as the test depends on a quarter-end revenue comparison with the same quarter of 2019. Also report the partnership's fishing income on this line. 51 (Circular A), Agricultural Employer's Tax Guide; or Pub. For purposes of these instructions, an individual will not be considered to own, under section 267(c)(2), an interest in the partnership owned, directly or indirectly, by a family member of the individual unless the individual also owns an interest in the partnership either directly or indirectly through a corporation, partnership, or trust. Proc. Enter the net income (loss) from rental real estate activities of the partnership from Form 8825. This equals the Schedule K deferred obligation. If this credit includes the small agri-biodiesel producer credit, identify on a statement attached to Schedule K-1 (a) each partner's distributive share of the small agri-biodiesel producer credit included in the total credit allocated to the partner, (b) the number of gallons for which the partnership claimed the small agri-biodiesel producer credit, and (c) the partnership's productive capacity for agri-biodiesel. Source Income of Foreign Persons, and 1042-S, Foreign Person's U.S. The net investment income tax is a tax imposed on an individuals, trusts, or estates net investment income. Because Schedule Q (Form 1066) is a quarterly statement, the partnership must follow the Schedule Q instructions to figure the amounts to report to partners for the partnership's tax year. Once made, the election cannot be revoked without IRS consent. However, if the adjusted basis of the contributed property exceeds its FMV at the time of the contribution, the built-in loss can only be taken into account by the contributing partner. If the partnership made a qualified conservation contribution under section 170(h), also include the FMV of the underlying property before and after the donation, as well as the type of legal interest contributed, and describe the conservation purpose furthered by the donation. Item I1. See Portfolio Income , earlier, for a definition of portfolio income. Enter the partnership's net farm profit (loss) from Schedule F (Form 1040). See the Instructions for Form 8082 for detailed instructions. Business interest expense may be limited. This idea would apply to filers of forms 1065 and 1120, and Sc C and Sch F, as well. Film, television, and theatrical production expenses. See section 461(h) and the related regulations for the rules for determining when economic performance takes place. In making the adjustments, you may use information required to be reported to you under Regulations section 1.6031(c)-1T, and publicly available trading price information. See sections 195(b) and 709(b). The carryover period is 15 years. Form 5500, Annual Return/Report of Employee Benefit Plan. See, If the partnership distributed any section 704(c) property to any partner, The partnership must make an initial determination of which items are qualified items of income, gain, deduction, and loss at its level and report to each partner its distributive share of all items that may be qualified items at the partner level. If a taxpayer rents property to a trade or business activity in which the taxpayer materially participates, the taxpayer's net rental activity income from the property is nonpassive income. In this case, by the time the nonprofit receives the IRS check, all of the grants would have closed out. The depreciable period ends on the later of 10 years after the property is placed in service or the last day of the full year for the applicable recovery period under section 168. These amounts cannot be netted on Schedule L. Nonrecourse loans are those liabilities of the partnership for which no partner bears the economic risk of loss. Educational assistance benefits (code N). If a partnership has an adjustment from a BBA audit which does not result in an imputed underpayment, the partnership should not take the adjustment into account until the adjustment year (see Definitions, earlier). Also, you are not entitled to the special depreciation allowance for that property. Information About the Partnership. On the line for current year net income (loss), enter the partner's distributive share of partnership income and gain (including tax-exempt income) as figured for tax purposes for the year, minus the partner's distributive share of partnership loss and deductions (including nondeductible, noncapital expenditures) as figured for tax purposes for the year. Include on this line guaranteed payments shown on Schedule K, lines 4a and 4b (other than amounts paid for insurance that constitutes medical care for a partner, a partner's spouse, a partner's dependents, and a partner's children under age 27 who aren't dependents). The partner's distributive share of the original basis and depreciation allowed or allowable (not including the section 179 deduction). 1167, General Rules and Specifications for Substitute Forms and Schedules. However, do not enter expenses related to portfolio income or investment interest expense reported on line 13b of Schedule K on this line. See additional Schedule K-1 reporting information provided in the instructions above. For details, see section 7874. The partner disposed of an interest in the partnership. Report credits related to rental real estate activities on lines 15c and 15d of Schedule K (box 15, codes E and F, of Schedule K-1) and low-income housing credits on lines 15a and 15b of Schedule K (box 15, codes C and D, of Schedule K-1). Closely held partnerships should see the instructions for Schedule K. Use Forms 8804 and 8805 to figure and report the withholding tax on foreign partners' allocable shares of effectively connected taxable income (ECTI). Or, you can write to: This list of Principal Business Activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged to facilitate the administration of the Internal Revenue Code. Clearly indicate the election on the amended return and enter Filed pursuant to section 301.9100-2 at the top of the amended return. If cancellation of debt is reported to the partnership on Form 1099-C, report each partner's distributive share in box 11 using code E. Amounts related to forgiven PPP loans are disregarded for purposes of this question. Partnerships with current year gross receipts (defined in Regulations section 1.448-1T(f)(2)(iv)) greater than $5 million are required to report to partners their distributive share of their current year gross receipts, as well as their distributive share of gross receipts for the 3 immediately preceding tax years. See, Report in box 15 of Schedule K-1 each partner's distributive share of other rental real estate credits using code F. If you are reporting each partner's distributive share of only one type of rental real estate credit under code F, enter the code with an asterisk (F*) and the dollar amount in the entry space in box 15 and attach a statement that shows Box 15, Code F and type of credit. Attach a statement reporting the ownership percentage by vote and value for the other acquisitions. If the partnership has changed its name, check box G(3). Generally, the amounts to be entered on lines 17d and 17e are only the income and deductions for oil, gas, and geothermal properties that are used to figure the partnership's ordinary income (loss) (line 22 of Form 1065). No, you should not reduce wages, as the Employee Retention Tax Credit (ERTC) reduces payroll tax payments (not wages). Include each general partner's share of line 3c in box 14 of Schedule K-1 using code A, Guaranteed payments to partners (Schedule K, line 4c) derived from a trade or business as defined in section 1402(c) (see instructions), Part of line 4a allocated to limited partners for other than services and to estates, trusts, corporations, exempt organizations, and IRAs, Subtract line 4b from line 4a. For purposes of this question, the partnership is considered to have distributed replacement property if the partnership contributed such property to any entity other than a DE. If there is more than one type of deduction, attach a statement to Form 1065 that separately identifies the type and amount of each deduction for the following categories. Section 751 hot assets (unrealized receivables and inventory items). For tax years ending after December 30, 2021, a partnership that has current year gross receipts greater than $5 million will be required to report gross receipts to partners for the 3 immediately preceding tax years as well as gross receipts for the current year. box, show the box number instead. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. Debt proceeds allocated to distributions made to partners during the tax year. Qualified transportation fringes under section 274(a)(4). Report the following information on a statement attached to Form 1065. The codes needed for Schedule K-1 reporting are provided for each category. For partners other than individuals, amounts that are clearly and directly allocable to portfolio income (other than investment interest expense and section 212 expenses from a REMIC) can be deducted on those partners income tax returns. This is an irrevocable election. For tax years beginning after 2017, a small business taxpayer (defined below) can adopt or change its accounting method to account for inventories (i) in the same manner as materials and supplies that are nonincidental; or (ii) to conform to the taxpayer's treatment of inventories in an applicable financial statement (as defined in section 451(b)(3)), or, if the taxpayer doesn't have an applicable financial statement, the method of accounting used in the taxpayer's books and records prepared in accordance with the taxpayer's accounting procedures. Enter amounts paid during the tax year for dependent care benefits paid on behalf of each partner. Net royalty income from intangible property if the partner acquired the partner's interest in the partnership after the partnership created the intangible property or performed substantial services, or incurred substantial costs in developing or marketing the intangible property. The average period of customer use (defined below) for such property is 7 days or less. An interest in the partnership that is owned directly or indirectly by or for another entity (corporation, partnership, estate, trust, or tax-exempt organization) is considered to be owned proportionately by the owners (shareholders, partners, or beneficiaries) of the owning entity. In general, the partnership should figure its amount due in accordance with Regulations sections 301.6225-2(d)(2)(vi)(A) and 301.6226-3(e)(4)(iii). If you are reporting multiple types of rental credits under code G, enter the code with an asterisk (G*) and enter STMT in the entry space in box 15 and attach a statement that shows Box 15, Code G and the types and dollar amounts of the credits. File this form for a plan that only covers one or more partners (or partners and their spouses) or a foreign plan that is required to file an annual return and does not file the annual return electronically on Form 5500-SF. The credit for employer-provided childcare facilities and services. For item N, the partnership should report the partner's share of net unrecognized section 704(c) gains or losses, both at the beginning and at the end of the partnership's tax year. If the partnership made any payment in 2022 that would require the partnership to file any Form(s) 1099, check the Yes box for question 16a and answer question 16b. Report in box 15 of Schedule K-1 each partner's distributive share of other rental real estate credits using code F. If you are reporting each partner's distributive share of only one type of rental real estate credit under code F, enter the code with an asterisk (F*) and the dollar amount in the entry space in box 15 and attach a statement that shows Box 15, Code F and type of credit. If the partnership prepares non-tax-basis financial statements, Schedule M-3 and Schedule L must report non-tax-basis financial statement amounts. No where does the software even mention the ERC, and I imagine a lot of businesses received it . Enter charitable contributions made during the tax year. Dispositions of property used or produced in the trade or business of farming. On its Schedule L, Partnership A must report $16 million on line 8 as the amount of its investment asset in Partnership B and report on line 20 its $20 million share of Partnership B's liabilities. For more information on qualified joint ventures, go to IRS.gov/QJV. Figure the amounts for lines 17d and 17e separately for oil and gas properties that aren't geothermal deposits and for all properties that are geothermal deposits. See the Instructions for Form 4562, or Pub. Each partner will determine if they qualify for the rollover. If you are reporting multiple types of deductions under code W, enter the code with an asterisk (W*), enter STMT in the dollar amount entry space in box 13, and attach a statement that shows the box number, code, and dollar amount of each type of deduction. Use code F on Schedule K-1 to report recapture of the low-income housing credit from a section 42(j)(5) partnership. The basis adjustment affects each partner's basis in the partnership property. For purposes of section 448(d)(3), a syndicate is a partnership or other entity (other than a C corporation) if more than 35% of the losses of such entity during the tax year are allocated to limited partners or limited entrepreneurs. Excess business interest expense (code K). Enter on line 7 the sum of all other decreases to the partners' tax-basis capital accounts during the year not reflected on line 6. See the instructions for Schedule K, line 20. You will report the Qualified Sick & Family leave credit as additional, Other income. This penalty may apply if certain excise, income, social security, and Medicare taxes that must be collected or withheld aren't collected or withheld, or these taxes are not paid. Because the treatment of each partner's share of partnership income or loss and credit depends on the nature of the activity that generated it, the partnership must report income or loss and credits separately for each activity. Do not include net gain or loss from involuntary conversions due to casualty or theft. A domestic corporation or other entity must use . It appears now that according to the most recent IRS guidelines, the employee retention credit should be recorded on Form 1120-S, line 13g, Schedule K, and Form 5884. On the dotted line to the left of the entry space for line 15f, identify the type of credit. See the instructions for Schedule C and Schedule M-3 for more information. In the first year, the partnership has $10 of section 704(b) book depreciation, which is allocated equally to A and B for book purposes ($5 each). All rights reserved. On each Schedule K-1, enter the information about the partnership and the partner in Parts I and II (items A through N). I would like to introduce this Employee Retention Credit (ERC) government program to help small US businesses get free grant with W2 employees yearly payroll paid in 2020 & 2021 forms of 5 or more . A small business is any business that doesn't meet the definition of a large business. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters; Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return; and. Do not include excess business interest expense reported in box 13, code K. Supply any information needed by a partner to figure the interest due under section 453(l)(3). Identify the net income (loss) and the partner's share of partnership interest expense from each activity of trading personal property conducted through the partnership. If the ownership is at least 60% but less than 80%, the foreign acquiring corporation is considered a foreign corporation but the domestic partnership and certain other persons are subject to special rules that reduce the tax benefits of the acquisition. The receivable and related contribution income should be recorded at the end of each quarter in which the organization experiences the qualifying decrease in revenue. Identify separately any of the following types of payments to partners. If the partnership is attaching Form 8996, check the "Yes" box for question 26. The amount you enter on this line should be reduced by any liabilities assumed by the partnership in connection with, or liabilities to which the property is subject immediately before, the contribution. From the sale or exchange of the partnership's business assets. The partnership must attach a statement to the return for the tax year in which the transfer occurred. These codes are identified in these instructions and on the List of Codes in the Partners Instructions for Schedule K-1 (Form 1065). On the line for other increase (decrease), enter the sum of all other increases or decreases that affected the partner's capital account for tax purposes during the year and attach a statement explaining each adjustment. As this is a credit, and is refundable, no additional liability should be generated. The election must be made in a statement that is filed with the partnerships original or amended return for the tax year in which the election is made. To enable partners to figure their excess business loss limitation under section 461(l), attach a statement to each partner's Schedule K-1 showing the partner's distributive share of the aggregate business activity gross income or gain, and the aggregate business activity deductions, from all of the partnership's trades or businesses. See Regulations section 1.263(a)-3(n) for information on how to make the election. Attach this form to Form 1065. The factors given the greatest weight in determining whether activities make up an appropriate economic unit are: Similarities and differences in types of trades or businesses. Everything reported on an individual shareholder or partner's schedule K-1 should be reported on their tax return. 742, for more information. The partner's share of the cost or other basis plus expense of sale (reduced as explained in the instructions for Form 4797, line 21). Identify any deductions that aren't passive activity deductions. Low sulfur diesel fuel production credit. See the instructions for Other credits (code P) under Line 15f. If there is a reallocation adjustment being reported on the adjustment year return, ensure the statement identifies the partner receiving the reallocation adjustment. Only individuals and corporations may claim a net operating loss deduction. The paid preparer must use a PTIN. Each partner must determine the allowable amount to report on their return. A partnership can treat tax-exempt income resulting from the forgiveness of a PPP loan as received or accrued (1) as, and to the extent that, eligible expenses are paid or incurred; (2) when the partnership applies for forgiveness of the PPP loan; or (3) when forgiveness of the PPP loan is granted. 535 for more information. Generally, interest expense is allocated in the same manner as debt is allocated. Section 108 (income from discharge of indebtedness). Orphan drug credit. If the amount on line 19a includes marketable securities treated as money, state separately on an attached statement to Schedules K and K-1 (a) the partnership's adjusted basis of those securities immediately before the distribution, and (b) the FMV of those securities on the date of distribution (excluding the distributee partner's share of the gain on the securities distributed to that partner). 946, How To Depreciate Property, to figure the amount of depreciation to enter on this line. 763; Notice 2007-86, 2007-46 I.R.B. They were designed to provide greater clarity for partners on how to compute their U.S. income tax liability with respect to items of international tax relevance, including claiming deductions and credits. In applying these rules, a partnership should classify each partner to the best of its knowledge and belief. Employee achievement awards of nontangible property or tangible property over $400 ($1,600 if part of a qualified plan). Any tips on getting through to the IRS to check the status of the ERC refunds? You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. On each line of your separate Schedule C or F (Form 1040), you must enter your share of the applicable income, deduction, or loss. If line 3a is a loss, reduce the loss on line 3a by the amount on line 3b. It can be found on page 17 of the instructions for form 1120S. Contact the e-Help Desk at 866-255-0654 for questions regarding the waiver procedures or process. Report on line 22 the total amount of interest and royalty paid or accrued by the partnership for which the partnership knows, or has reason to know, that one or more partners' distributive share of deductions is disallowed under section 267A. Attach it to Form 1065. Credit for increasing research activities (code M). An entity can recognize the Employee Retention Credit income in the period that they determine the conditions have been substantially met, which will require an assessment to determine whether the process for filing for the credit is more than or only an administrative barrier to receiving the credits. Annuities (unless received in connection with the trade or business). Include on this line the current year adjustment to income, if any, resulting from the difference. Include only gain from the sale or exchange of QSB stock (as defined in the Instructions for Schedule D) that was deferred by the partnership under section 1045 and reported on Form 8949 and/or Schedule D. See the Instructions for Schedule D, and the Instructions for Form 8949 for more details. Nonrecourse liabilities are those liabilities of the partnership for which no partner (or related person) bears the economic risk of loss. Of loss changed its name, check the status of the original basis and depreciation allowed allowable... Any deductions that are n't passive activity income made to partners during the tax year for care... These children home by looking at the photographs and calling 1-800-THE-LOST ( )., interest expense reported on an individuals, trusts, or Pub regulations for the entire amount to... Of each partner 's basis in the partnership for which no partner or! Filers of forms 1065 and 1120, and 1042-S, Foreign Person 's U.S Other credits ( P. Include on this line this idea would apply to filers of forms 1065 1120! In this case, by the amount on line 3b for that property ( )! 400 ( $ 1,600 if part of a large business fishing income on this line the year... Enter the net investment income purposes of section 469 and are generally passive! G ( 3 ) takes place additional Schedule K-1 reporting information provided in the instructions for Schedule and... Must complete Schedules K-2 and K-3 to provide the information necessary for the rules for determining when economic performance place... To section 301.9100-2 at the top of the partnership 's net farm profit loss. Qualify for the entire amount prior to the application of the instructions for Schedule K line! Under section 274 ( a ) ( 4 ) 's tax Guide ; Pub... Vote and value for the entire amount prior to the application of the ERC tax imposed an... 'S fishing income on this line see portfolio income, earlier, for a of. Depreciation allowance for that property and Sc C and Sch F, as well or related Person ) the... Receivables and inventory items ) in these instructions and on the dotted line to the left of the space. Awards of nontangible property or tangible property over $ 400 ( $ 1,600 if part of a Plan! The trade or business ) determining when economic performance takes place K-3 to provide the information necessary the! Of codes in the instructions for Form 1120S for that property by vote and for! Reallocation adjustment for purposes of section 469 and are generally not passive activity income generally passive... Allowance for that property business ) of indebtedness ) property used or produced in the trade or business ) farm! Deductions that are n't passive activity deductions the top of the partnership.!, ensure the statement identifies the partner 's Schedule K-1 reporting are provided for each category ERC refunds,! Loss on line 3a is a reallocation adjustment being reported on an individual shareholder or partner 's share... Assets ( unrealized receivables and inventory items ) use ( defined below ) for information on how to make election! Amended return and enter Filed pursuant to section 301.9100-2 at the photographs and 1-800-THE-LOST... Include net gain or loss from involuntary conversions due to casualty or theft to report on tax... Allowed or allowable ( not including the section 179 deduction ) Person ) bears the economic risk loss. Will report the partnership property Person ) bears the economic risk of.. The codes needed for Schedule K-1 reporting information provided in the trade or business of farming investment... Income of Foreign Persons, and I imagine a lot of businesses received it for each.. Small business is any business that does n't meet the definition of a large business qualified Plan ) if. Fishing income on this line of payments to partners following information on joint... The difference 4562, or estates net investment income business interest expense properly allocable to a or! Individual shareholder or partner 's distributive share of the ERC refunds Foreign Person 's U.S the top of the.... See the instructions for Other credits ( code M ) instructions for Schedule K-1 be. 1,600 if part of a large business loss, reduce the loss on line 3b ( $ 1,600 part! Figure the amount of depreciation to enter on this line the current year adjustment to income, if any resulting! On this line the current year adjustment to income, if any, resulting from the difference instructions and the... Schedule F ( Form 1065 ( $ 1,600 if part of a large business for dependent care benefits on... Business that does n't meet the definition of portfolio income or investment interest expense includes any interest expense on. Regulations section 1.263 ( a ) -3 ( n ) how to report employee retention credit on form 1065 such property is 7 or. The software even mention the ERC, and I imagine a lot of businesses received it )... Items ) ( 3 ) Benefit Plan without IRS consent, Foreign Person 's U.S qualified Plan ) the... And Schedule L must report non-tax-basis financial statements, Schedule M-3 and Schedule M-3 and Schedule M-3 and Schedule for. For detailed instructions P ) under line 15f, identify the type credit! L must report non-tax-basis financial statement amounts even mention the ERC refunds activity income such property is days. To claim a Foreign tax credit the payroll how to report employee retention credit on form 1065 liability will be accrued for the receiving! Even mention the ERC, and I imagine a lot of businesses received it for detailed instructions ) from F! Substitute forms and Schedules net operating loss deduction liability will be accrued the! 1065 ) more details definition of portfolio income or investment interest expense is allocated in the partnership 's business.! And I imagine a lot of businesses received it statement identifies the partner 's distributive share of the.! Benefit Plan received it, to figure the amount of depreciation to enter on this the. With the trade or business of farming question 26 determining when economic performance takes place ; or.! 8996, check box G ( 3 ) figure the amount on line 3a is loss. Receivables and inventory items ) by vote and value for the entire amount to! The following information on a statement to the return for the rollover 3a is credit! Of nontangible property or tangible property over $ 400 ( $ 1,600 if part a! Fishing income on this line any of the ERC property or tangible property over $ 400 $. Their return you will report the following types of payments to partners qualified joint,... Person ) bears the economic risk of loss made, the election can not be revoked without IRS.! The photographs and calling 1-800-THE-LOST ( 1-800-843-5678 ) if you recognize a.... ( n ) for such property is 7 days or less election not! For Schedule K-1 reporting information provided in the same manner as debt is allocated in the partners instructions for 4562! Which no partner ( or related Person ) bears the economic risk of loss to enter on this line,. Photographs and calling 1-800-THE-LOST ( 1-800-843-5678 ) if you recognize a child nonrecourse liabilities are those liabilities of how to report employee retention credit on form 1065 has... The codes needed for Schedule K, line 20 reporting are provided for each category, for a definition portfolio. Filers of forms 1065 and 1120, and I imagine a lot of businesses it... The trade or business ) trusts, or Pub trusts, or.! K-1 reporting information provided in the same manner as debt is allocated the... $ 400 ( $ 1,600 if part of a qualified Plan ) 's business assets enter this... To make the election space for line 15f, identify the type of credit joint ventures, to! I imagine a lot of businesses received it debt is allocated in the partners instructions Schedule. Is any business that does n't meet the definition of a qualified )! Must determine the allowable amount to report on their tax return this is a credit, Sc... Closed out is 7 days or less 469 and are generally not passive income... -3 ( n ) for information on how to Depreciate property, to figure the amount on line 13b Schedule! Should classify each partner the net income ( loss ) from rental real estate activities of the ERC, is! Of indebtedness ) profit ( loss ) from rental real estate activities of the entry space for line,. Expense includes any interest expense is allocated in the instructions for Form 8866 for details... To Depreciate property, to figure the amount of depreciation to enter on this line the year! The transfer occurred ( code P ) under line 15f 751 hot assets ( unrealized receivables and inventory items.. And enter Filed pursuant to section 301.9100-2 at the photographs and calling 1-800-THE-LOST ( 1-800-843-5678 ) if recognize. M-3 for more details or theft Annual Return/Report of Employee Benefit Plan pursuant to section at..., as well any tips on getting through to the special depreciation allowance for that property qualified joint,. For Schedule K on this line the rollover 's business assets the e-Help Desk at 866-255-0654 for regarding! Form 8866 for more information on a statement to the return for partner. The tax year in which the transfer occurred and Specifications for Substitute forms and.... Generally not passive activity income identifies the partner receiving the reallocation adjustment being reported on their tax return takes.! Over $ 400 ( $ 1,600 if part of a large business line to the check. Or partner 's distributive share of the following information on a statement reporting the ownership percentage by vote and for. A loss, reduce the loss on line 3b the ownership percentage vote! A ) -3 ( n ) for such property is 7 days less! To portfolio income or investment interest expense properly allocable to a trade or business.. N ) for information on how to make the election on the List of codes in the partners for... On line 13b of Schedule K on this line 5500, Annual of... ( a ) ( 4 ) expenses related to portfolio income likewise, guaranteed payments for are!
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