I recommend you just complete the return based on how it should be filed.
Don't worry about the K-1 box 14C reporting.
Many software packages report this and it will only be used by those that need the information.
This is informational only for those that would file as a farmer.
This is a gross income reporting figure, not a net income amount.
*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.
