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Waco Texas online Form Schedule K-1 (1065-B): What You Should Know

Determining Net Investment Income on Schedule K-1 (Form 1065) The amount of gain or loss on all S-Corp income is determined by using Form 8949. The formula used is: Gain — (Net capital gain) — (Deductible expenses). 3.0.103 Determining Net Investment Income on Schedule K-1 (Form 1065) You can use the Form 8949 method to determine a partnership's net investment income. You will need to make adjustments based on the type of partnership. 3.0.104 Determining Net Investment Income on Schedule K-1 (Form 1065) For tax year beginning on or after Jan 1, 2018, if any partnership itemized its expenses on Form 8949 you will need to compute: A. Net investment income B.

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