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Level 2
posted Apr 12, 2021 10:56:30 PM

Schedule K-1 contains line item 1, 2, and 20 (Z) Section 199A

Hello.

I received Schedule K-1 , form 1065, from LLC. It has Part III -> item 1 (ordinary business income), item 2 (net rental real estate income), and also item 20 (Z) with Section 199A.

From other threads in this forum, I understand that I have to enter 2 separate K-1 in TurboTax: one for ordinary business income, with all other LLC information, and line items (except for item#2). I would enter second K-1 in TT using only item 2. However, should I include box 20 Section 199A in both entires in TT?

0 6 1498
6 Replies
Level 15
Apr 12, 2021 11:46:59 PM

there should be separate 20z data for line 1 and line 2. 

Level 2
Apr 13, 2021 8:31:12 AM

Thank you Mike. Just to double confirm, I would be putting same 20Z info two times ( for line 1 and line 2)?

Level 2
Apr 14, 2021 7:11:24 PM

Hi @Mike9241 

there should be separate 20z data for line 1 and line 2.

I might have misunderstood here. In the K-1, I have line 1, line 2, and 20 Z. Did you ask whether I have separate 20Z data for line1 line 2? I don't. Or do you mean I should enter 2 separate K-1 in TT: first one with line 1 amount, and 20Z; second one with line 2 amount and 20Z again.?

Expert Alumni
Apr 15, 2021 3:40:06 PM

You enter two K-1 entries, one for box 1, the second for box 2.  See TurboTax Help.

Ideally, you have section 199-A information for both box 1 information and box 2 information such as below.

 

              K-1 Box 1        K-1 Box 2

Box 1         1,000                500

 

20Z

Income       1,000                500

Wages      25,000           15,000

UBIA         50,000           30,000

Level 2
Apr 15, 2021 6:43:58 PM

Hi @JamesG1 .

In my K1, I do not have 20Z split by box1, box2. There is only 1 item in 20z. However, you have a good hint there. 20Z line has description "Ordinary Income", which matches exactly with box1. The amount also matches box1's amount. So I should assume there is no 20Z for box2, and set 20Z amount only for box1 (Ordinary Income).

 

Thank you.

Level 2
Apr 18, 2021 10:43:03 PM

Hi @JamesG1 .

For my second 1065 case; I do not have two separate UBIA (like your example), rather have 1 unadjusted basis number in 199A section. Do I enter same UBIA two times in 2 K-1 s for same LLC?
Detail example:
This is for a multi-unit rental property under 1 LLC, say "FOO LLC".
Line 1 , Ordinary Business Income = -1,000
Line 2, Net rental real estate income = -5,00
line 19, A distribution = 4,000
line 20, Z = "See Stmt"
Section 199A Information (Code Z)
Income items
  Ordinary Income = -1,000 (non-SSTB)
  Rental real estate income = -500 (non-SSTB)
Additional Information
  section 199A unadjusted basis = 23,000

 

In TT, per "chose type of activity" page, I create 2 K-1 reports: one for "ordinary income (box1)" and second one for "real estate income (box2)".
When I follow through steps, at the point of UBIA (unadjusted basis), do I put UBIA 23,000 in both K-1 of "FOO LLC" ?