According to this publication, "S corporations and partnerships are generally not taxable and cannot take the deduction themselves. However, all S corporations and partnerships report each shareholder's or partner's share of QBI items, W-2 wages, UBIA of qualified property, qualified REIT dividends and qualified PTP income, and whether or not a trade or business is a specified service trade or business (SSTB) on a statement attached to the Schedule K-1 so the shareholders or partners may determine their deduction".
This is listed in a disclosure statement that you would issue to the partners that you would include in their K-1's. The heading in disclosure statement would listed as Line 20 Code Z information.
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