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Level 1
posted Apr 2, 2025 3:06:39 PM

Form 1041--Estates and Trusts--Populating from schedule K-1

Where do I put the information/numbers from the Schedule K-1 (form 1041) boxes listed below, into the actual the Form 1041 (Estates and Trusts)?  Specifically, I'm trying to understand which line on the Form 1041 should be populated with the values from the Schedule K-1 boxes that are listed below.

  • All of these are from Part III (Beneficiary's share of current year income, deductions, credits and other items)
    • Box 5
    • Box 11--Code "C"
    • Box 11--Code "D"
    • Box 14--Code "E"
    • Box 14--Code "H" ; Also if the number in box 14, code "H" is negative, how is that accounted for on the Form 1041?

Thank you

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1 Replies
Expert Alumni
Apr 2, 2025 3:47:27 PM

Box 5 would be portfolio and nonbusiness income. That would appear on lines 1,  2, 4 and possibly line 8 of Form 1041.

 

Box 11 (c) and (d) would be capital gain/loss entries. They would appear on line 4 of Form 1041 and also on Schedule D.

 

Box 14 (e) would be net investment income that would be the total of lines 1, 2 and 4 on Form 1041.

 

Box 14 (h) would be an adjustment to net investment income for purposes of calculating the net investment tax. It would not come from a specific entry on the tax return, but would be associated with the investment income reported on lines 1,2, and 4. It could be a positive or negative amount.