D.C. Schedule K-1 Equivalent

[1891gigi]

If line 5 of the D.C. Schedule K-1 Equivalent exceeds line 1 of your K-1, can you carry over the excess to future years? Same for K-1, line 1, if it is a loss? The purpose of D.C. K-1 line 5 is to offset K-1 line 1 income and not tax it twice.