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Returning Member
posted May 6, 2021 11:24:50 AM

K-1

I just received my first K-1. It was for ($10K). Can I take the loss this year this or do I have to carry it forward? Also, Can I use the Deluxe to report it?

Thanks

John

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1 Best answer
Expert Alumni
May 10, 2021 2:18:44 PM

If this was a partnership K-1, then the loss would be reported in box 1 to box 3. If it is in box 1, then it is an ordinary loss and as such you can only deduct it if you materially participate in the venture and you have enough money at risk to absorb the loss, or you have similar passive income elsewhere to match it up against.

 

If the loss is reported in box 2 or 3, you can only deduct it up to $25,000 if you meet the participation and at risk requirements mentioned above, plus your adjusted gross income is under $75,000 (single) or $150,000 (joint filer.)

 

Once you enter the K-1 schedule in TurboTax, the program will determine if you can deduct the loss or not, based on your answer to the questions in the program.

3 Replies
Expert Alumni
May 10, 2021 2:18:44 PM

If this was a partnership K-1, then the loss would be reported in box 1 to box 3. If it is in box 1, then it is an ordinary loss and as such you can only deduct it if you materially participate in the venture and you have enough money at risk to absorb the loss, or you have similar passive income elsewhere to match it up against.

 

If the loss is reported in box 2 or 3, you can only deduct it up to $25,000 if you meet the participation and at risk requirements mentioned above, plus your adjusted gross income is under $75,000 (single) or $150,000 (joint filer.)

 

Once you enter the K-1 schedule in TurboTax, the program will determine if you can deduct the loss or not, based on your answer to the questions in the program.

Returning Member
Apr 16, 2022 9:07:56 AM

I just received the second K1 and it is for only -727. So that is a total loss of $11,400 for the two years. But turbo tax is giving a credit on line 8 of $3,817. Can that be right?

Thanks

John

Expert Alumni
Apr 16, 2022 9:44:32 AM

There are different items that contribute to loss limitations.  The foremost being basis in the business and that losses can only offset the same type of income.  That means passive activity losses offset passive activity income and at-risk losses offset at-risk income.

 

Please see Publication 925 for more information.