What is a Schedule K-1 Form?

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If you are an owner of a partnership, LLC, S-corp, or other entity that passes through taxes to its owners, in most cases you will receive a K-1 form each year. The K-1 is prepared by the entity to distribute to owners/shareholders to outline their portion of the income, loss, and deductions. Similar to a 1099 form received that highlights contractor income, you do not have to file the K-1 with your personal income tax return. Instead, you use the data on the form to fill out portions of your personal tax return.

Preparing a K-1 For Shareholders

While a K-1 form is easy if you’re just the recipient needing to record income or losses, the process is a bit more detailed for owners of an S-corp, LLC, or partnership who are responsible for distributing the K-1 forms to members. Not only do you need to report net profit or loss, but some financial data must be tracked individually.

The S-corp or partnership must report certain income and expenses separately from the net profit or loss amount. These income and expense items retain their tax characteristics when passed-through to the shareholder, and are subject to the limits and tax rates on each shareholder’s personal Form 1040. Separately stated items are the following:

  • Section 1231 gains and losses,
  • Net short-term capital gains and losses,
  • Net long-term capital gains and losses,
  • Dividends eligible for the dividends received deduction (if a shareholder is a C-Corporation),
  • Charitable contributions,
  • Taxes paid to a foreign country,
  • Tax-exempt interest and related expenses,
  • Investment income and expenses,
  • Amounts previously deducted, such as bad debts,
  • Real estate income and expenses,
  • Section 179 deductions,
  • Tax credits, and
  • Non-deductible expenses, such as 50% of meals and entertainment expenses.

In addition, you must send out your K-1 forms to shareholders by March 15th.

The Unexpected K-1

Obviously, if you’re an active member in a partnership or other business that regularly issues K-1s it will come as no surprise when you receive one each year. But there are situations where you may appear to get a K-1 out of the blue, and this can throw you for a loop.

When this happens it’s almost always due to an investment in an ETF or fund that’s operating as a limited partnership. This isn’t always obvious to a regular investor, but buying shares of a commodity fund may in fact make you a part owner of a partnership. That means at the end of the year you’ll receive a K-1 outlining your share of the partnership’s profit or loss. This can come as quite a surprise for a new investor.

One way to tackle this issue is to hold your ETFs or other investments that are limited partnerships inside an IRA. You’ll still get a K-1 at the end of the year, but the taxes are still deferred and it won’t require any additional tax calculations on your end. If you’re holding these in a taxable account, though, it’s a good idea to use good tax preparation software that will guide you through the process. Here’s what Forbes has to say about how TurboTax handles K-1 forms.

168 responses to “What is a Schedule K-1 Form?”

  1. I am the executor of my mother’s estate. Other than personal property, two items remain in the estate for the past tax year. One is a bank account that earned around $300. The other is an IRA which earned about $550. I am having trouble getting the bank to distribute the IRA, but that is a different question. The first year I filed the final tax return and estate income tax return in a timely fashion. I have not filed for the second year and am in the fourth month overdue. Most of the money was distributed from the estate in the first year. Another good chunk was distributed two weeks into the second year. Income for the estate is mentioned above. I don’t believe I report the income from the IRA because it will be reported when the distribution is made by the bank. That makes the income of the estate under $600 and I don’t believe I have to file a 1041. Would I therefore not have to send K-1’s? It seems odd to file, then not file, then file a final form at a future date. Thank you

  2. Hi, I live in Illinois and in 2012 received approx $8000 from my Aunt’s estate (I was named a beneficiary). She lived in Wisconsin in case that matters. Will I be taxed on this money?

    Thank you,
    Lori

  3. Hi I am the trustee of my mothers trust. She passed away in March of last year. As the trustee do I have to provide the other siblings with a k-1 form and if so where do I get that form? there was a small income from the trust and inherited monies which are not taxable.
    Thank you.

  4. I am a single mother and my daughter has a pooled special needs trust. The trust company told me they are sending me a K1 form. I used the caclulation and am only getting a few dollars back for my taxes. Should I assume I could possibly owe money having to file a k1 with the interest from the trust in her name? She is only a toddler.

    Thank you

    • Hi Shannon,
      Without knowing how much interest there is and your deductions and credits I can’t say for sure. Once you do receive the K-1 TurboTax will properly calculate everything for you. If you have additional questions, don’t forget we have tax experts available to answer your questions.

      Thank you,
      Lisa Greene-Lewis

  5. Hi, If I live in Oregon, but I will receive family limited partnership distribution from a partnership in California (k-1), will I have to pay taxes in both states?

    Thank you, Tina

  6. I have been asked by an executor of an estate
    that I am an heir of, for my ss# to issue me a K-1
    form. The executor told me there are no profits
    only losses. Do I have to give them my ss# and
    do I have to use the K-1 to file my taxes. The
    estate is small I will be receiving around $5000.00 Thank You for your help

    • Hi Jeff,
      If you are the beneficiary of the estate and are receiving income from it the executor has to issue the K-1 and report who income was issued to; therefore he/she needs your ss#. You will have to report any items on the K-1 on your taxes. You can use TurboTax premier to guide you through preparing your tax return if you have a K-1. Also, don’t forget if you have any questions while your preparing your tax return you can talk to our CPAs and get your questions answered for free.
      http://turbotax.intuit.com/personal-taxes/online/premier.jsp

      Thank you,
      Lisa Greene-Lewis

      • How can I change the Partner’s Share of Income, Deductions, Credits on our K-1’s from 2011 to 2012?

        I’ve used TurboTax for 2010 & 2011, but the 5’s have changed for 2012.
        Thanks, Gary

  7. I just found out that I was supposed to receive k-1s for 2008, 2009 and 2010 but they weren’t sent by the s-corp. There was a large loss in 2008 due to the bank ruptcy of a customer of the corp. Now I have been told that I can’t file an ammended return because it has been more than 3 years. What can I do?

    • Hi Debby,
      Unfortunately that information is correct regarding your 2008 tax return. Generally to claim a tax refund your tax return has to be amended within 3 years from the date of your original tax return or within 2 years from the date you paid tax, whichever is later.
      You can still amend your 2009 and 2010 tax returns. Please see IRS topic 308 for more information
      http://www.irs.gov/taxtopics/tc308.html
      Thank you,
      Lisa Greene-Lewis

  8. My mother died in Nov 2011. I have just received a 2011 K-1 with fiscal year elected to begin 7/1/2011 and end 6/30/2012. I attempted to amend my Turbo Tax created 2011 return but Turbo Tax gives me an error message, telling me to file the K-1 with my 2012 tax return. The CPA who prepared the 1041 return advises that my2011 return must be amended with the K-1 and that it should not be filed with the 2012 return. His reason is that the fiscal year elected began in 2011. Who is right — the CPA or Turbo Tax?

    • Hi Paul,
      Sorry about your loss. The K-1 for the estate ended on 6/30/2012 so any income was reported through 2012; therefore, it should be reported with your 2012 tax return.
      Thank you,
      Lisa Greene-Lewis

      • Thank you Lisa. I also handled my brother’s estate who died in September 2010. My brother’s estate had less than $600 of income, so I did not file a 1041. However, after having handled my mothers estate and finding that filing a 1041 passes capital losses to beneficiaries, I would like to now file a late 1041 for my deceased brother who also had a significant capital tax loss carryover at the time of his death. There will be no tax liability on my brother’s 1041. Will the IRS accept a late filing with no penalty?

  9. Three partners left the LLC in April 2011… they sent me a K1 regarding the 4 months they were still members. I continued to liquidate the inventory as sole owner under the same EIN for the rest of 2011. The LLC was issued a 1099 by PayPal that was not included on the tax returned done without my knowledge by the non-members. Were they legally allowed to do the LLC taxes for 2011 (4 months only) without my knowledge and pertinent information. They also took all the inventory I sold as their cost of goods deduction. I am now left with a big tax bill and I feel they must have done this illegally???

  10. Hi, was wondering my previous buiness partner just now sent me a k-1 on july 20th do i have to report this because of how late he was?

  11. I received a K-1 from my deceased father’s trust. I received non-taxable income from the trust but not any taxable income. Should I have received the amount on the K-1?

  12. Hi. I hope you can clear up some confusion on my part.

    I live in Indiana, and saw the passing of an uncle early last year. He lived and died in Illinois, and the one in charge of his estate lives and works in Tennessee.

    The estate was worth approx. $1.7 million, and I was under the understanding that it was exempt from estate tax due to its size, and that as a “Hoosier”, our distribution as heirs did not exceed the state minimum on which taxes begin to acrue. So, what is the Form K about? Is this merely for the division of expenses of the estate midst the co-heirs or is their some tax liability I’m not understanding?

    Thanks for clearing things up.

    Revel

    • Hi Revel,
      Estate tax is the tax imposed by the federal government and some states based on the value of the deceased assets. For 2011 if the value of the assets was less than $5 million (5,120,000 in 2012), then you are right, the estate is exempt from estate taxes.

      However, if the estate earns income such as interest, dividends, or rents and distributes that income to you then you will be subject to taxes.

      Property received as a gift, inheritance, or bequest(through a last will and testament) is usually not included in your income, however if the property you receive later produces income such as interest, dividends, or rents then it may be taxable.

      Thank you,
      Lisa Greene-Lewis
      http://blog-turbotax-intuit-com-prelaunch.go-vip.net

  13. Hello Lisa,

    If my K-1 is delayed and that is only source of income, how can I do my personal taxes to apply mortgage interest deductions, child exemptions, etc without the K-1 Income. Do I have to wait, or can I do it without the income.

  14. I just received a K1 on my mother’s estate. I’m assuming the property has been sold (it had been foreclosed) on the form it lists $25,339 as a capital loss carryover. Do I need to do anything with this?

  15. Hi,
    I received K-1 data on form 1065 that shows I own only 18.1800000% of a rental LLC partnership. I lost money on my initial investment last year and also again this year. But when I input the data as a negative loss on the Turbo Tax K-1 form, it shows 0 and not the amount that I loss from rental. What am I doing wrong? (this is my 1st time using Turbo Tax)
    Joy

    • Hi Joy,
      Please make sure your loss isn’t greater than the basis, which is your cost of the investment. Your loss cannot be greater than your investment. If you are still having trouble, please go to our free live tax advice so they can walk you through live via chat or phone. It will be easier to go through the interview screens with them live. You can get to our tax experts through the tax program or 1.800.4.intuit.
      Thank you,
      Lisa Greene-Lewis

  16. High Lisa i know with the tax dead line has almost ended you are very busy. All the same can you please response to my question about 2007/2008 sch K1 if i can report it on my 2011 tax

    • Hi Nana,
      Not sure if you saw my answer earlier. Unfortunately, you cannot file your 2007/2008 K-1s on your 2011 tax return. You need to amend your previous tax returns. One thing to note, you can only go back and amend 3 years from the date of the original return or 2 years from the date you paid tax which ever is later so you will not be able to amend the 2007 tax return.
      Thank you,
      Lisa Greene-Lewis

  17. Hi,

    I am expecting to receive a K1 statement for money I received from a trust. My taxes are ready to go aside for that. I was already told I wouldnt receive that statement ill after the filing deadline. Is it best to just file as is and amend when I receive that form? I know I am going to owe money, just not sure the best way to take care of this.

  18. I have not received a K1 statement yet for money coming in through a trust. My taxes are filed and ready to go aside for that information. Is it best to just file and then amend the return when I get that statement? I know money will be owed, I just dont have a clue as to how much.

  19. I have 4 K-1’s, all within my retirement IRA. 3 are for commodity type ETF’s, 1 from a LLC. IN TurboTax I don’t find where I report these K-1″s are not taxable with-in my IRA. I am retired and did receive distributions which are reported in a 1099-R and are part of my taxable income?

    • Hi Bryan,
      If these K-1s are within your IRA they are probably for informational purposes. Check to see if they indicate your social security number or the ID number of the IRA account. If they indicate the ID number of the IRA account they are just for information and you do not have to file them.
      Thank you,
      Lisa Greene-Lewis

  20. I have a K-1 that has amounts in boxes 1, 2 & 3. As I understand TurboTax, it wants me to submit this as 3 different K-1s. When I do (and fill out all the information for each one), I end up with triplicate taxation in several categories (e.g., int income, div income, capital gains, etc.). What am I doing incorrectly?

    • Hi Tim,
      Box 1 – Business Income, Box 2 – Rental, Box 3 – Other Income are all related to different types of income which are all reported on different tax forms and would each be taxed. Without seeing the specific income you have they should be reported on the appropriate schedules and then the income on the schedules should appear on your 1040 form where it is all taxed depending on your final tax liability. For instance, Box 2 – Rental income should be reported on schedule E and then go to your 1040.
      If you are not comfortable with the entries, please contact our free tax experts so they can speak to you live. You can contact then through TurboTax online or at 1.800.4.intuit.
      Thank you,
      Lisa Greene-Lewis

    • Hi Nana,
      Unfortunately you cannot. You will have amend both your 2007 and 2008 tax returns and add your k-1 information for those years.
      Thank you,
      Lisa Greene-Lewis

  21. My husband works with one partner the partnership is established as an LLC. The LLC files taxes and then my husband gets a K1 with his half of the income from the LLC partnership.
    When he files his pesonal taxes, the only income he has is from the LLC partnership K1 income. On his personal tax information is he considered a sole proprietor, contractor, self employed or does he just file under his full name? And once he establishes which one of the options stated above he needs to file under what program does he need to file the personal taxes that will carry the K1 infomation and income over to the personal tax forms? He and his partner have already filed the business portion of the taxes, he now needs to file on that K1 income from the business and we don’t know which program we need to use and we need to know what his title needs to be entered as on the persona taxes? We’ve been really confused about this last year we purchased H and R Block Home Premium and it didn’t carry over the K1 income. Please help!!!

    • Hi Patricia,
      You can use either Deluxe or Premier. Please see this comparison guide.
      http://turbotax.intuit.com/personal-taxes/compare.jsp
      Regarding your husband’s personal taxes, he should file under his full personal name that he usually files his personal taxes under. He would not be considered a sole propiertor or self-employed if he invested in the partnership with one other partner. If the K-1 income is all he has, that income will flow through to the correct forms (form 1040, schedule E, etc) depending on the type of income and your entries. TurboTax will guide you through the entries. In addition, if you have any further questions you can go through TurboTax online and get answers to your questions from our tax experts for free.
      Thank you,
      Lisa Greene-Lewis

    • Hi Jay,
      Yes you do have to issue a K-1. You can use TurboTax Business to generate the K-1 for your investor.
      Thank you,
      Lisa Greene-Lewis

    • Hi Kaolin,
      If you never received them and you think there is an error you need to call the company who issued the K-1 as this information is reported to the IRS.
      Thank you,
      Lisa Greene-Lewis

    • Hi Josh,
      You should call the institution(s) that should have issued them to find out if they are late sending them to you. You will need them to prepare your taxes, because the information on K-1s is also reported to the IRS and that information has to match what is reported on your tax return.
      Thank you,
      Lisa Greene-Lewis

  22. Hi,

    I have already submit my taxes with my wife(using turbo tax) and i just received k1 for 3 stocks I own(LLC)

    What should I do?

    • Hi M,
      Wait to see if your tax return is accepted. If it is, then you will have to amend your tax return and add that information. If it is rejected you can fix your tax return.
      Thank you,
      Lisa Greene-Lewis

    • Hi, I read this in heartfelt aegnrmeet. I train and represent a number of performing arts institutions on withholding matters and see first hand the lost of cultural experiences available to Americans because of the complexities of these rules. They were written with an eye on large dollars and big name tickets, but sweep widely across all lines. You should also be aware that in a recent IRS forum, an IRS Chief Counsel representative opined that accountable plan rules cannot be used to exempt travel and other expense reimbursement related to the entertainment from the 30% withholdable tax base. He did say he would look at it again and we wait with baited breath on the result.To borrow from your recommendations: Artists, Presenters, Managers and Arts Organizations may wish to join forces to lobby Congress to take this situation out of the hands of the administrative agency (IRS) by crafting a comprehensive solution to the issues presented by the current tax scheme.

  23. Lisa, still waiting for a response. Why is everyone else’s questions answered and not mine? Need to file this week.

    • Hi Greg,
      Please resend your question. I will look out for it. Or you can call 1.800.4.intuit
      Thank you,
      Lisa Greene-Lewis

  24. I also have a negative # for my K-1 and it isn’t accepted. You said above to make sure your loss isn’t greater than the basis which is my cost of the investment. I have no idea what my cost of the investment is.

  25. My K-1 shows $135 for Part 14.H ” Other
    Information “. Also described as Foreign Gross Receipts and Expenses. Where does this go, if anywhere, on the Form 1040?

    • Hi Chris,
      If your tax return was already accepted you would amend your tax return and add the K-1 info. If your return ends up not being accepted by the IRS, you do not have to amend. You can just fix your tax return and add the K-1s.
      Thank you,
      Lisa Greene-Lewis

      • Thank you..sorry one more. It was accepted…so i amend before filing deadline or i can do it anytime later in the year?

  26. I created an LLC this past year for real estate investment. So for 2011, we have losses on our K-1’s. It appears that loss is not affecting my personal taxes like I thought. Do I not get a deduction? Or does that loss ultimately carry over to 2012 when I ultimately start getting rental income?

  27. Hello Lisa.

    Today I just learned I will be receiving a K-1 for 2011 interest and dividend income I inherited from a bypass trust. My husband and I have already just started our 2011 personal income taxes using Turbo Tax Deluxe. Does this version of Turbo Tax include questions and a place for K-1 income?

    I’m hoping we won’t have to purchase a second version of Turbo Tax. If the Deluxe version won’t work, can the K-1 “upgrade” be downloaded over the internet?

  28. I was getting about $3,300 back in federal until I entered my k-1 (which shows a loss of 4123); this changed it to under $1700. Can you explain why this is?

  29. I had an investment in rental property held in my IRA for which I received a K-1. There was a final disposition of the property and a large section 1231 loss. Can i deduct this or is it not deductible because it was held as an alternative investment in my IRA?

    thank you
    Phil

  30. Hi Sandi,
    I receive K-1 this year and my wage was report in box 10. I entered this in TurboTax but it was not add up to the total of my income ( I also have w-2 from another job). Do you know how i can report this income as my wage but i didn’t receive anything else except k-1 from my employer.
    Thank you
    Loan

    • Hi Loan,
      Box 10 of the K-1 is a net section 1231 gain, which would be reported on a different line from your W-2 income so it may be correct. Please double check your entries. If you still need assistance, please speak to one of our live tax experts via phone or chat.

      Thank you,
      Lisa Greene-Lewis

  31. Hi,
    My husband is executor for his dad’s living trust. The trust has been distributed. We had a small amount of dividend income and interest income. Can I create the return for the trust and the K-1s for his siblings using turbotax?

    • Hi Sandi,
      Yes. In order to create the tax return for the trust you need to use TurboTax Business which will create the K-1s. Once the K-1s are produced, you can use TurboTax Deluxe or Premier to report the K-1s on the individual tax returns. TurboTax will guide you through the appropriate questions and put the information on the appropriate forms.
      Thank you,
      Lisa Greene-Lewis

  32. When I try to enter a loss from my K-1 form as a negative number, TurboTax won’t accept the minus sign; a pop-up says “enter a number” and stops there. The instructions say “enter a loss as a negative number”. What’s going on here?

    • Hi Robert,
      I just entered the loss as a negative number and it worked. Please make sure your loss isn’t greater than the basis, which is your cost of the investment. If you are still having trouble, please go to our free live tax advice so they can walk you through live via chat or phone.
      Thank you,
      Lisa Greene-Lewis

  33. I am a partner in Boston Capital. I use the tax loss each year to help reduce my tax burden. This year, I received information that my loss would be about $380.00. When I completed all the blocks in Turbo Tax, I did not receive any kind of credit. Is that right? Last year I only received a $15 credit for only a slightly higher tax credit. What gives?

  34. My husband is in a General Partnership with his business partner and they have no other employees (it is a small videography and editing business.)

    Should they complete Form 1065? And do they need to complete a k-1 for each other? How does this work? Also, will they need to file those forms BEFORE we are able to complete our personal taxes? If so, how long does it take to receive the k-1?)

    My husband also has income and expenses from other freelance work (separate from the business mentioned above). How does he enter this income? Schedule C?

    Help! I’m so confused!

  35. I received 2 K-1 from 2 s corporations that i’ve worked, should i fill out 2 Schedule E to put expenses separately or can i put all of them in an Schedule C????

    • Hi Edgardo,
      If you are using TurboTax software it will guide you through the entries and ask you to enter information for each company and then put info relative to both companies on the Schedule E.

      I would suggest using TurboTax premier for these k-1 entries.
      Thank you,
      Lisa Greene-Lewis

  36. I have received several K-1s from a company I used to work for regarding tax year 2011. I live in Indiana but the other K-1s are for other states, some have income on them and some don’t. Do I have to do non resident returns to report the income for those states also, along with Indiana?

    • Hi Roger,
      Yes, if the K-1s are for other states you would need to file non-resident returns for those states.
      TurboTax will guide you through those entries. TurboTax will ask if you earned income in any other states in the Federal program when you enter the other state information it will prompt you to prepare the tax returns for the other states.
      Thank you,
      Lisa Greene-Lewis

  37. I have a trust that was left for me when my grandmother passed away. However I think that my parents are still owners of this trust until I am 25 years of age. Do I nee to file the K1 in my name if they are the owners or is it their responsibility to file the form? I have already filed not knowing anything about the form and was unsure if I needed to amend my taxes or not.

    • Hi Tyson,
      If your parents are still the owners and you did not receive any income from the trust you should not need to file a K-1.
      Thank you,
      Lisa Greene-Lewis

  38. I need to file taxes for college aid purposes but have not receive a k-1 yet, I have received a check for the amount so I know the amount I just dont have the K-1 yet, what do i do?

    • Hi Jay,
      Unfortunately, you should wait until you receive the K-1 in case the amount reported on the K-1 differs from the amount you received. The deadline for businesses to do their taxes is 3/15 so the business entity should have the K-1 completed soon.
      Thank you,
      Lisa Greene-Lewis

  39. My wife will start getting monies in the next several weeks from a generation skipping trust. We were told that a K1 form will be sent sometime in January. There are 6 children and 4 grandchildren in my deceased father-in-laws family. Any info would be helpful, had a guy help with our taxes for the last 2 years using Turbo Tax and it is good. Thanks

  40. I have just received,(August, 2011), a K1 for $11,000 for income received Aug, 2011. This income, except for $25, was earned but not distributed, in a Trust Under Will in the years 2008 – 2011; – date of death April 2008.

    The current K1 places all income in 2011 which incorrectly affects my 2011 tax return. Should not the income be reported in the years earned in my name, but withheld, i.e., 2008, 2009, 2010 and 2011? Is it proper to ask for a K1 for each of the prior years and then file amended tax returns?

    Thanks, SB

    PS I have filed using Turbo Tax for 10 years.

    • Hi Sam,
      There are specific distribution requirements set up for each particular estate trust. The distribution requirements may have not been met in the previous years. In addition, there may be income producing activities within the trust (interest bearing accounts, bonds, rental property, capital gains) that caused the trust to earn 11,000 in 2011. A decedent’s estate is a passthrough entity meaning the beneficiary pays tax on any income earned in a specific year. A decedent’s estate is used to gather the decedent’s assets, pay debts, and distribute any remaining assets. Income is earned from property held in the estate during the period of administration or settlement. The fiduciary may have a choice whether or not to distribute all or part of the current income in a particular year.

      Generally the income is taxable whether or not all or part is distributed.
      You must report the following:
      – All income that is required to be distributed to you, whether or not it is actually distributed
      – All other amounts actually paid or credited to you, up to the amount of your share of distributable net income.

      You can also ask the fiduciary to clarify which amounts make up your share and what are the sources of income.

      I hope this helps you! TurboTax Premier will guide you in entering your K-1 information http://www.turbotax.com/lp/ty10/ppc/hp.jsp?priorityCode=4515700000&ven=gg&cid=ppc_gg_b_stan_us+ca_btt+nm+ca&adid=8672504268&skw=TurboTax&kw=turbotax

      Thank you for being a loyal customer!
      Lisa Lewis

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