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 Schedule K 1 Form N 35 Rev Shareholder's Share of Income, Credits, Deductions, Etc  Forms 2017

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Instructions and help about Schedule K 1 Form N 35 Rev Shareholder's Share Of Income, Credits, Deductions, Etc Forms

hello this presentation is 1065 schedules okay analysis for partners distributive share items these are sometimes called separately stated items and I'll be walking through them with you today my name is Valerie chambers so what's reported on Schedule K of the 1065 the schedule K is a summary schedule of all partners shares of partnership income deductions credits etc and it focuses primarily on what we call separately statem items which are items like share of contributions that could have different tax attributes across different partners so for example if one of my partners is a corporation charitable contributions are limited to 10 percent of corporate income however if another partner is an individual then that charitable contribution may be limited to 50 percent of AGI and sometimes less so because two different partners one partner that's a corporate form and work are a partner that's an individual form because of that I may have two different par

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