While your accountant is partially correct, guaranteed payments are added to the flow-through income to arrive at the amount in Box 14a.
Per the IRS Instructions for Form 1065 Schedule K-1 Line 14a, the Worksheet for Figuring Net Earnings (Loss) from Self-Employment lists Guaranteed payments on #4a.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
