if you're changing any item on schedule k, you're changing the k-1s. what the IRS would regard as "minor" and what they would do is unknown. hopefully, you indicated on the K-1s that the numbers were tentative. this would allow the partners to decide for themselves as to whether to file with the preliminary numbers or extend until they get the final k-1. yes, the partners should get a copy, it's required, of the final k-1. some may have extended so they need it. the others will have to decide for themselves whether or not to amend.
