From my K-1 (1041) if the amount on line 2a and line 2b are the same , do I have to report both? I'm trying to pay the lowest tax amount.

" Is it required to enter both amounts..."

Yes, it is required to enter both amounts (i.e., enter everything reported on your K-1) but since the amounts are the same, it will not adversely affect your tax liability. In short, your taxes will not increase as a result of entering both amounts.

Thanks