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New Member
posted Jun 4, 2019 1:33:07 PM

How is conversion of K1 Partnership to C Corp reported?

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1 Best answer
Level 13
Jun 4, 2019 1:33:14 PM

Excellent.

What happens here is that your tax basis in the LLC now becomes your basis in the stock of the C corporation.

When informing TT that you have disposed of the LLC, you can select complete disposition.  The key here is to enter your basis as the sales proceeds AND for your basis.  This will generate zero gain or loss and eliminate the K-1 from your return when rolled over next year.

Make sure you maintain your tax basis records which will be necessary when you dispose of the C corporation stock.

6 Replies
Level 13
Jun 4, 2019 1:33:09 PM

Are you saying that a partnership that you invested in has converted to a C corporation?
Have you maintained your tax basis schedule for the partnership investment?
Is this a large partnership? And did you receive any information as to what occurred?

New Member
Jun 4, 2019 1:33:10 PM

I am a partner in the LLC. This is a fairly large partnership and the tax basis is maintained. The issue is that we Converted to a C Corp January 1 2019, however TurboTax appears to offer only one option to report the 2018 as a final K1 by selecting to report as a Complete Disposition in Fully Taxable Transaction. My understanding is this is NOT a taxable event and therefore the Basis should not be entered on Form 8949 with Box F checked.

Level 13
Jun 4, 2019 1:33:12 PM

Agree this is not a taxable event.
Do you have suspended losses associated with this LLC?

New Member
Jun 4, 2019 1:33:13 PM

No suspended losses. Only a tax basis in converted partnership interest. I'm considering simply not reporting this as a final K1 in TT.

Level 13
Jun 4, 2019 1:33:14 PM

Excellent.

What happens here is that your tax basis in the LLC now becomes your basis in the stock of the C corporation.

When informing TT that you have disposed of the LLC, you can select complete disposition.  The key here is to enter your basis as the sales proceeds AND for your basis.  This will generate zero gain or loss and eliminate the K-1 from your return when rolled over next year.

Make sure you maintain your tax basis records which will be necessary when you dispose of the C corporation stock.

New Member
Jun 4, 2019 1:33:16 PM

Perfect, fully understood; unusual situation and will recommend this response to others, thank you.