I have always added them as negative numbers, because I assumed it was a withdraw. However I just received one from a bankrup partnership that has its distribution not only in parenthesis but also has a negative number.
Usually negative numbers are noted with parentheses around the number OR a minus sign in front of the number -- not both.
This is most likely a punctuation mistake. Enter the number as a negative number with a minus sign in front of it.
I have a related question - so in Part 2 section L I see the withdrawals and distributions number in a parenthesis but then in Part 3 # 19 the same number is listed as a positive. Is it a positive or negative then?
Part 2 is a mathematical function where the parentheses represent subtraction. Box 19 shows Partner Distributions of cash or property. When you enter your Schedule K-1 into TurboTax, you are completing Part III so enter the amounts as they show in those boxes.