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Level 2
posted Feb 9, 2023 8:20:22 AM

TurboTax Business Form 1065 Schedule M-1possible bug

There is what appears to be a possible bug/error in the computation for Net Income in Form 1065, Schedule M-1 that is new to the 2022 edition of Turbotax.  SEP-IRA contributions are incorrectly included as an expense, thus lowering the Net Income for the business.  In this case, the business is a partnership with no employees.  The source for the incorrect value is Line-1 on Page-5 of Form-1065 which (per IRS instructions) instructs that Net Income should be the sum of Schedule K, Lines 1-22, less the sum of lines 12 - 13d (and line 21).  The SEP-IRA contribution is Line-13R & should not be included.  Previous Editions of TurboTax-Business performed this computation correctly.

 

Any advice or suggestions are appreciated

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1 Best answer
Expert Alumni
Feb 9, 2023 1:27:29 PM

TurboTax is correctly showing Net Income on line 1 of page 5.  The issue is that there really is no line 13R on Schedule K.  Line 13 has lines a through d.  The TurboTax "Forms View" is an expansion of the Form 1065 Schedule K, and shows multiple items that could possibly appear on line 13d.  If you do a print preview of Form 1065, you will see that the Retirement Plan Contribution that appears on Line 13R in Forms View, is actually on Line 13D of the Form, with a notation of "Type: Pensions and IRAs".  TurboTax is correctly subtracting that amount from the sum of Schedule K, Lines 1-11.

3 Replies
Expert Alumni
Feb 9, 2023 1:27:29 PM

TurboTax is correctly showing Net Income on line 1 of page 5.  The issue is that there really is no line 13R on Schedule K.  Line 13 has lines a through d.  The TurboTax "Forms View" is an expansion of the Form 1065 Schedule K, and shows multiple items that could possibly appear on line 13d.  If you do a print preview of Form 1065, you will see that the Retirement Plan Contribution that appears on Line 13R in Forms View, is actually on Line 13D of the Form, with a notation of "Type: Pensions and IRAs".  TurboTax is correctly subtracting that amount from the sum of Schedule K, Lines 1-11.

Level 15
Feb 9, 2023 1:41:14 PM

If you enter Forms Mode, open Form 1065 (pg 4-5), and scroll down to M-1, you should see two checkboxes in the Smart Worksheet (Item E). Check the lower checkbox and enter your figure on Line 1 (M-1).

Level 2
Feb 9, 2023 8:36:05 PM

Thank you - Your explanation was helpful.