This will be reported on Form 4797 in Section IV before being allocated pro rata to the partners on Schedule K-1 (1065) Box 20 Code M. The IRS pub to reference is Publication 544 (2025), Sales and Other Dispositions of Assets, and the Instructions for the 4797 Part IV are on page 12 here.
More guidance and 1040 information: TurboTax - Depreciation Recapture: Definition, Calculation, and Examples
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