Form 1065, U.S. Return of Partnership Income, Page 4

Gross rental income

AND

Other income

Interest

U.S. obligations

Interest

U.S. Bond Interest

Section 1231 gain (loss) – ordinary business income - Override

Section 1231 gain (loss) – net rental real estate income (loss) - Override

Section 1231 gain (loss) – other net rental real estate income (loss) – Override

Other portfolio income (loss)

Involuntary conversions

Net gain (loss) from 1256 contracts

Mining exploration costs recapture

Cancellation of debt

Other

Subpart F income other than section 951A and 965(a) inclusion

Section 743(b) positive adjustments

Federal amount

IF

Code is ‘INC’ ‘PIN’ or blank

Federal amount

IF

Code is ‘INC’ ‘PIN’ or blank

Type of entity is ‘Non-portfolio’

OR

Property type is ‘QSBS’

Other portfolio income (loss)

Involuntary conversions

Section 1256 contracts and straddles

Mining exploration costs recapture

Subpart F income other than section 951A and 965 inclusion

Cancellation of debt

Section 743(b) positive adjustments

Other income – Overrides all detail

Cash (60%)

Cash (30%)

Noncash (50%)

Noncash (30%)

Capital gain to a 50% org. (30% only)

Capital gain property (20% only)

Not subject to limitation (100%)

Cash contributions (60%)

Cash contributions (30%)

Noncash contributions (50%)

Noncash contributions (30%)

Capital gain property to a 50% organization (30%)

Capital gain property (20%)

Contributions (100%)

Charitable contributions:

Cash 60% - Override

Cash 30% - Override

Noncash 50% - Override

Noncash 30% - Override

Capital gain property to a 50% organization - 30% - Override

Capital gain property 20% - Override

Contributions (100%) - Override

Excess business interest expense

Deductions – portfolio (other)

Excess business interest expense – Override

Portfolio deductions - other – Override

IRA

Keogh

SEP

SIMPLE IRA

Health insurance premiums if

Payment made on partner’s behalf should be treated as a distribution field is NOT checked

Amounts paid for medical insurance

Educational assistance benefits

Dependent care benefits

Preproductive period expenses

Commercial revitalization deduction from RRE activities

Pensions and IRA's

Reforestation expense deduction

Other deductions

Educational assistance benefits

Dependent care benefits

Preproductive period expenses

Commercial revitalization deduction from RRE activities

Penalty on early withdrawal of savings

Reforestation expense deduction

Section 743(b) negative adjustments

Short-term casualty loss - Override

Rehabilitation credit LIH

Credit (post12/31/89)

Low income housing credit Section 42(j)(5) – Pre - 2008 - Override

and

Low income housing credit Section 42(j)(5) – Post - 2007 - Override

Low income housing credit Other – Pre 2008 - Override

and

Low income housing credit Other – Post 2007 -- Override

Carbon dioxide sequestration credit – Override

Carbon dioxide sequestration credit

– Override

Depreciation adjustment on property placed in service after 1986

OR

Depreciation adjustment on property placed in service after 1986 - Override

Adjusted gain or loss

Short-term capital gain adjustment

Long-term capital gain adjustment

28% rate gain adjustment

Unrecaptured Section 1250 gain adj.

Short-term capital gain adjustment

Long-term capital gain adjustment

28% rate gain adjustment

Section 1231 gain (loss) Unrecaptured Section 1250 gain adj.

Adjusted gain or loss adjustment – ordinary gain (loss)

Adjusted gain or loss adjustment – Section 1231 gain (loss)

Adjusted gain or loss adjustment – short-term gain (loss)

Adjusted gain or loss adjustment – long-term gain (loss)

OR

Adjusted gain or loss –ordinary gain (loss) – Override

Adjusted gain or loss – Section 1231 gain (loss) – Override

Adjusted gain or loss – Unrecaptured Section 1250 gain – Override

Adjusted gain or loss – Short-term gain (loss) – Override

Adjusted gain or loss – Long-term gain (loss) – Override

Adjusted gain or loss – Collectibles – 28% – Override

Adjusted gain or loss –ordinary gain (loss) – Override

ACE adjustments

Other

Accelerated depreciation on property placed in service pre 1987 – Real property

Accelerated depreciation on property placed in service pre 1987 – Leased personal property

Adjustment for AMT purposes (other)

Accelerated depreciation

Accelerated depreciation – adjustment

Accelerated depreciation – Override

Tax-exempt interest from private activity bonds - Override

Long term contracts Installment sales of certain property

Tax shelter farm loss

Passive activity loss

Other tax preferences items - Override

Municipal bonds

Private activity bonds

Long-term casualty gain (loss) – 28% rate amount

Long-term casualty gain (loss) from nonportfolio activities – 28% rate amount

Tentative depletion

Section 179 expense recapture from automatic sales

Section 291 recapture

Current year gross receipts for section 448(c)

Note: Current year gross receipts for section 448(c) is the sum of the current year gross receipts / sales less returns and allowances , gross rents, gross royalties, dividend income, interest income and tax exempt interest income and passthrough gross receipts for section 448(c). The current year gross receipts amount for section 448(c) amount will only get reported on Schedule K and K-1 if the calculated amount is greater than $5 million or the override input is present in the return on Income/Deductions > Schedule K - Income/deductions override > Schedule K other items > Line 21 or the option to report the gross receipts if less than $ 5 million is present in General > Report Options > Calculation Options > Line 8.

Description

Amount

Partner’s Contributed Property with a Built-in Gain (Loss

Net Investment Income