Business & farm

Ok ... why don't you look at the form 1065 instructions ... K-1 box 19 ... cash distributions  ....  https://www.irs.gov/pub/irs-pdf/i1065sk1.pdf

 

Of course ... what is distributed to the partners may not be what they are actually  taxed on thru the K-1 form.  If you do not understand pass thru entities then using a professional the first year is wise for the education alone as well as getting your books in order.