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Level 4
posted Jun 29, 2022 1:18:15 PM

Where do guaranteed payments go on the Profit and Loss page?

If guaranteed payments are made to partners who have direct involvement in the production of goods that are sold, do you classify those guaranteed payments as part of cost of goods sold, or are they still considered an expense?

I have come across conflicting information, thank you in advance.

0 5 1156
3 Best answers
Level 15
Jun 29, 2022 1:51:28 PM

Guaranteed payments to partners goes on line 10 of the form 1065 :  https://www.irs.gov/forms-pubs/about-form-1065

Level 15
Jun 29, 2022 3:31:01 PM

NO... it can only go on the 1065 in ONE place ...  

 

Level 4
Jun 29, 2022 4:01:31 PM

That was a very good way of explaining your answer...thank you. To see the tax form was very helpful , and made it very clear. I appreciate your time.

5 Replies
Level 15
Jun 29, 2022 1:51:28 PM

Guaranteed payments to partners goes on line 10 of the form 1065 :  https://www.irs.gov/forms-pubs/about-form-1065

Level 4
Jun 29, 2022 2:53:39 PM

Yes, I knew that, thank you, but are guaranteed payments included as part of the "costs of goods sold" deduction?

Level 15
Jun 29, 2022 3:31:01 PM

NO... it can only go on the 1065 in ONE place ...  

 

Level 4
Jun 29, 2022 4:01:31 PM

That was a very good way of explaining your answer...thank you. To see the tax form was very helpful , and made it very clear. I appreciate your time.

Level 4
Jun 29, 2022 4:03:34 PM

It seems to me you are making the point that the guaranteed payments cannot be included in both places. It is one or the other. Again, thank you!