14c goes nowhere unless you are a farmer - then it affects calculation of estimated taxes.
Box 14 of the partner’s K-1 displays an entry C showing profit before deductions. Gross income from line 3a is going to line 14c on the K and then to the K-1 entry. How is this number calculated?The amount on line 14c is non-farm income.
Line 8, Total Income, Page 1, Form 1065 (divided by ownership percentage of general partners vs limited partners)
plus Line 3a, Other gross rental income (loss), Form 1065, Page 4, Sch. K
minus Form 1065, page 1, lines 5 and 6
if you are a limited partner this line shouldn't appear.
