Where/how in the K-1 1065 do you enter Part II M and N and Part III 23

[Fey42]

I can not find them in the Step by Step or in the forms.

I called support was disconnected twice.

Thanks, Fred

[AliciaP1]

Part II items M and N reflect items of potential income to the partner reportable only when the partner sells its interest in the partnership.  If you did sell the partnership interest, your share of these situations will be reported in the appropriate boxes in Part III.

Part III 23 identifies that a statement should be attached identifying the income/loss attributable to the different "lines" of business for passive activity loss rules.  It is not specifically reportable on its own but shows that you need to consider the differences when determining your allowable passive activity loss carryovers.  

[Fey42]

I don't care what they are about, I care how to enter them.

[PatriciaV]

There are no entries for Schedule K-1 lines you listed above. You may wish to consult the Partner's Instructions for Schedule K-1 (Form 1065) for specific help in using this information. 

These items are generally related to Section 704(c) gain/loss from the contribution of property with a built-in gain/loss or passive activity limitations. If you are not familiar with these tax rules, you may wish to consult with a local tax expert who would be more familiar with your specific tax situation.