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on schedule SE you must have selected the nonfarm optional method otherwise 14C is not used in the 1040.  

Line 14c on Schedule K is calculated by adding lines 3 and 7 from page 1 of Form 1065.

And line 3a from page 3, Form 1065, Sch K, minus line 7 on government Form 4835.
Will also pull from 14C of any partnership passthroughs entered in the return.