ThomasM125 stated in the original answer that the interest expense should be entered on Line 15 if it is incurred while engaging in the business of the partnership. Is your partnership in the business of investing in other entities? If so, report the interest expense on Line 15.
Investment is generally a passive activity unless you are a stockbroker or an active trader. Interest expense for those businesses is reported on Line 15. But if you borrow money to buy an investment that produces income, the interest expense is reported on Line 13b.
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