Partnership medical payments are reported as a guaranteed payment.
As @dmertz stated so clearly above, they can also be reported on line 13M if you have net earnings from self-employment reported with code A in box 14 of the K-1.
From See IRS Publication 541 Partnerships: Premiums for health insurance paid by a partnership on behalf of a partner, for services as a partner, are treated as guaranteed payments. The partnership can deduct the payments as a business expense, and the partner must include them in gross income. However, if the partnership accounts for insurance paid for a partner as a reduction in distributions to the partner, the partnership cannot deduct the premiums.
