Cash distributions are reported on the 1065 Sch K line 19(a) and on each partner's K-1 box 19 Code A in proportion to the ownership.
They will also be reported in two other places depending on how you respond to form 1065 Sch B question. If the answer to this question is "No", then they will also be reflected on Sch M-2 line 6(a) and also on the respective partner K-1 Section L.
If you respond "Yes" to the above question, then the distributions will not be reflected on the M-2 or K-1 Section L. Those areas will be blank in accordance with the instructions.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
