If Schedule L, M-1 and M-2 are not required for us on form 1065 is Section L on Schedule K-1, Form 1065 required? IRS instructions for Schedule K-1 are non-existent.

The instructions are specific in a couple of places.

1. Form 1065 Schedule B question 6 addresses this question.
2. The form 1065 instructions on page 26 address this question as well.

Thank you!  I skipped right past the fine print on B 6 where it says Item L on Schedule K-1 does not need to be completed.