If you are self-employed, you should report the income and expenses in the income section under Self-employment income and expenses.
If you have a partnership, you should file a Partnership return, form 1065, and the income or losses of the Partnership will be reported to the partners on Schedule K-1, which is then reported on your 1040.
For further information please see the TurboTax website: Form 1065, U.S. Return of Partnership Income
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