The schedule C is there because that 1099-K has your personal information on it. The IRS system tries to match income amounts to the social security numbers that received information returns like 1099s. They will be looking for this amount on your personal return because your social security number was on the 1099-K.
You can skip the schedule C and just do the 1065 but that is rolling the dice. You should expect to have to respond to any letter that you receive that the 1099-K that you got should have been issued to the partnership instead of to you as an individual and that the amounts from the 1099-K are included on the 1065 return. The schedule C will just avoid making the IRS into a pen pal.
@elbanev
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