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Where do I put the PPP loan on a 1065

There is some bad information in this string. 

Distributions have absolutely nothing to do with determining whether the PPP funds were used for eligible expenses in a partnership.  Distributions are also not used as payroll expenses for a partnership.

I recommend you start a new thread if you have questions related to this area.

 

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
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