from 1065 instructions for 2025
line 19
Don’t include amounts paid during the tax year for insurance
that constitutes medical care for a partner, a partner’s spouse, a
partner’s dependents, or a partner’s children under age 27 who
aren’t dependents. Instead, include these amounts on line 10 as
guaranteed payments on the applicable line of Schedule K,
line 4, and the applicable line of box 4 of Schedule K-1, of each
partner on whose behalf the amounts were paid. Also report
these amounts on Schedule K, line 13e, and in box 13 of
Schedule K-1, using code M, of each partner on whose behalf
the amounts were paid
