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posted Apr 3, 2025 4:56:05 AM

Form 8990 -

I have a K-1 with an amount of $203 in 13K - Excess business interest expense (EBIE).

I have filled out schedule A on the 8990, with $203 in 43i.

I don't know where to enter it in section 1.  Does it go in line 1?

When I get to question 6, am I suppose to enter the "tentative Taxable income" from the K-1?  or from my own personal 1040.

I have the same question for the rest of the form.  Are the questions related to my own personal income tax for 1040, or are they related to the K-1?

If there is only $203 of EBIE, and a loss on line 1 of the K-1, is there any benefit to my filling out the 8990, which seems very complicated.

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1 Replies
Expert Alumni
Apr 3, 2025 9:45:12 AM

Line 43(i) would be the excess business interest carryover to the next year. That amount would not be carried over to section I. I don't see a question 6 in the instructions so I'm not sure what you are referring to there.

 

I assume you are working on your personal tax return and the Form 8990 applies to it. Since the excess business interest is only $203 you can just not report it if you don't want to take the deduction.