a tax pro might suggest taking the $6K as a guaranteed payment. this would produce a $2K deduction for each partner and $6k of income for you. this would avoid the partnership's need to issue a 1099 to you.
Guaranteed payments to partners are payments meant to compensate a partnerfor services rendered or use of capital. Essentially, they are the equivalent of a salary for partners
regardless of 1099 or GP the $6k would be subject to self-employment tax.
