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@bilskro wrote:

Box 11H Subpart F Income other than Section Sections 951A and 965 Inclusions -Where does this amount go?  TT does not put it anywhere.

I believe you have a fairly decent grasp of how to handle the K-1 you received, but I wish you the best of luck with this particular entry; it is brand new, totally opaque, and idiotically complex (there is virtually zero guidance).


Section 951A (K-1, 11F) and Section 965(a) (K-1, 11G) inclusions are basically just entered as "Other income" (although the Section 965 entry actually has to be calculated using, what else, Form 965). Thus, it would appear to be absolutely safe to enter the figure in Box 11H in the same manner. I am not sure how else you can handle this one considering the IRS instructions below and the lack of guidance from the MLP.



Code H. Subpart F income other than sections 951A and 965 inclusions. The partnership will provide your share of subpart F inclusions other than sections 951A and 965 inclusions.


Attach a statement to the Schedule K-1 identifying any subpart F inclusion attributable to:

•The sale or exchange by a controlled foreign corporation (CFC) of stock in another foreign corporation described in section 964(e)(4), or

•Hybrid dividends of tiered corporations under section 245A(e)(2).