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New Member
posted Jun 6, 2019 6:20:13 AM

I am a partner in a firm and receive a K-1 and not a W-2. I have both 401-K (pre-tax deferral contributions) and 401-K profit sharing contribution. Where do I enter these

in order for them to appear on Form 1040, Line 28

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1 Best answer
Level 15
Jun 6, 2019 6:20:14 AM

For these to appear on line 28 of Form 1040, your Schedule K-1 must show with code R in box 13 the total amount of contributions made through the partnership and with code A in box 14 your Net Earnings (Loss) From Self-Employment.  In the follow-up to entering the box 13 code R amount, enter in the Payments to 401K (non-Roth plan) box the portion at was elective deferral and in the Employer Matching Contribution to 401K box the portion that was the profit-sharing contribution.

10 Replies
Level 15
Jun 6, 2019 6:20:14 AM

For these to appear on line 28 of Form 1040, your Schedule K-1 must show with code R in box 13 the total amount of contributions made through the partnership and with code A in box 14 your Net Earnings (Loss) From Self-Employment.  In the follow-up to entering the box 13 code R amount, enter in the Payments to 401K (non-Roth plan) box the portion at was elective deferral and in the Employer Matching Contribution to 401K box the portion that was the profit-sharing contribution.

Level 2
Jun 6, 2019 6:20:14 AM

How do I make the entry in the TurboTax Business software? I do not recollect the software asking about 401k contributions when printing schedule K-1. Do I need to enter this manually  on the schedule k-1 form?

Level 15
Jun 6, 2019 6:20:16 AM

I'm not familiar with TurboTax Business.  See if the following answer by TurboTaxAmandaR helps:
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/replies/6506295">https://ttlc.intuit.com/replies/6506295</a>

New Member
Jun 6, 2019 6:20:17 AM

What if the K-1 codes are “other” and non specific? Then the amounts may be accurate but won’t match your K-1? I cannot get the program to pull in those contributions to line 28! Very frustrating!!

Level 15
Jun 6, 2019 6:20:19 AM

If the retirement contributions are reported incorrectly on the K-1, contact the preparer of the K-1 to obtain a correction.  Otherwise, you can make entries directly in the Self-employed retirement section of TurboTax provided that your Schedule K-1 (Form 1065) shows with code A in box 14 the correct amount of net earnings from self-employment.

New Member
Jun 6, 2019 6:20:20 AM

what if my K1 has traditional 401K, Safe Harbor 401K and Profit sharing contributions?  Where do I enter the safe harbor contributions?

Returning Member
May 5, 2021 1:08:29 PM

If we have a Roth 401k, I'm assuming we don't get a deduction for this amount, only traditional 401ks.   However, you still get the deduction for the Profit sharing portion?

Expert Alumni
May 6, 2021 8:25:32 AM

Your question is not specific enough.to provide an answer.  Please provide details to what information you would like.  However,  There is no deduction for the Roth because it is after taxes.

 

Profit sharing It is normally reflected on your W-2 form as a reduction in your wages reported on line 1. Since your income is reduced by the amount your employer contributed to your retirement plan, you get a tax benefit from the reduction in your taxable income. You don't need to make any additional entry outside of entering your W-2 form in TurboTax.

Returning Member
May 6, 2021 1:08:41 PM

My husband is a partner in a firm, and receives a k-1, not a w-2.    He has a 401k Roth.   He contributed to it through  the year, and received profit sharing.   I want to confirm what amount gets reported on Line 15 of Sch I on the 1040 as an adjustment to income.   I'm assuming it's only the Employer portion/profit sharing contribution, as that contribution is  not eligible to go into a Roth?     Is this true?

Expert Alumni
May 6, 2021 2:26:28 PM

According to this link from IRS, Partners in a partnership (including certain members of a limited liability company (LLC)) are considered to be self-employed, not employees, when performing services for the partnership. Any match made by the partnership maybe reflected in his earnings during the year. For an example, if he has self-employment earnings in Box 14, the match may be embedded in the amount of earnings reported.

 

The only way this would appear as an adjustment to income if the partnership made a traditional IRA adjustment and if they did, this would be reported as a contribution and not income. Since this is as Roth contribution, it is not reported because it has been funded with after-tax dollars. In this case, this contribution was made as a profit sharing contribution and instead  of your husband receiving additional compensation, he received a contribution to his 401K.  As a result, the contribution made by the partnership is not taxable but also not deductible to your husband.