A
- Accounting methods:, Accounting Methods
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- Accrual method, Accrual method.
- Change in accounting method, Change in accounting method.
- Mark-to-market accounting method, Mark-to-market accounting method.
- Nonaccrual experience method, Nonaccrual-experience method.
- Nonaccrual-experience method, Nonaccrual-experience method.
- Percentage of completion method, Percentage of completion method.
- Accounting periods, Accounting Periods
- Adjusting deductions for certain credits, Reducing certain expenses for which credits are allowable.
- Administrative adjustment request, Amended Return
- Allocation of partnership items:
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- Contributed property, How Income Is Shared Among Partners
- Liabilities, Item K. Partner's Share of Liabilities
- Nonrecourse liabilities, Item K. Partner's Share of Liabilities
- Partnership agreement, How Income Is Shared Among Partners
- Special allocations, Special Allocations
- Alternative minimum tax:, Alternative Minimum Tax (AMT) Items
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- Adjusted gain (loss), Line 17b. Adjusted Gain or Loss
- Depletion (other than oil and gas), Line 17c. Depletion (Other Than Oil and Gas)
- Depreciation adjustment on property placed in service after 1986, Line 17a. Post-1986 Depreciation Adjustment
- Oil, gas, and geothermal properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
- Amended return, Amended Return
- Analysis of net income (loss), Analysis of Net Income (Loss)
- Analysis of partner's capital account, Item L. Partner's Capital Account Analysis
- Analysis of partners' capital accounts, Schedule M-2. Analysis of Partners' Capital Accounts
- Assembling the return, Assembling the Return
- At-risk activities, Item K. Partner's Share of Liabilities
- Attached statements, Attached statements.
- Audits:
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- Tax Matters Partner, Designation of Tax Matters Partner (TMP)
C
- Capital gain:
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- Net long-term, Line 9a. Net Long-Term Capital Gain (Loss)
- Net short-term, Line 8. Net Short-Term Capital Gain (Loss)
- Change of address, Name and Address
- Charitable contribution, Line 13a. Contributions
- Codes:
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- Partner, Item I. What Type of Entity Is This Partner?
- Principal business activity, Codes for Principal Business Activity and Principal Product or Service
- Schedule K-1 reporting, Codes.
- Collectibles (28%) gain (loss), Line 9b. Collectibles (28%) Gain (Loss)
- Commercial revitalization deduction, Commercial revitalization deduction.
- Consolidated audit procedures, Recordkeeping, Amended Return, Question 5,
- Contributions to the partnership, Contributions to the Partnership
- Cost of goods sold, Line 2. Cost of Goods Sold
- Credits, Credits
- Credits:
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- Low-income housing, Low-Income Housing Credit
- Rehabilitation, Line 15c. Qualified Rehabilitation Expenditures (Rental Real Estate), Qualified rehabilitation expenditures (other than rental real estate) (code D).
- Rental activities, Line 15d. Other Rental Real Estate Credits
D
- Deductions:
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- Bad debts, Line 12. Bad Debts
- Depletion, Line 17. Depletion
- Depreciation, Line 16. Depreciation
- Employee benefit programs, Line 19. Employee Benefit Programs
- Entertainment facilities, Entertainment facilities.
- Guaranteed payments, Line 10. Guaranteed Payments to Partners
- How to report, Deductions
- Interest, Line 15. Interest
- Limitations, Limitations on Deductions
- Meals and entertainment, Travel, meals, and entertainment.
- Membership dues, Membership dues.
- Reforestation expenditures, Reforestation expenditures.
- Rent, Line 13. Rent
- Repairs and maintenance, Line 11. Repairs and Maintenance
- Retirement plans, Line 18. Retirement Plans, etc.
- Salaries and wages, Line 9. Salaries and Wages, Line 4. Guaranteed Payments to Partners
- Taxes and licenses, Line 14. Taxes and Licenses
- Transactions between related taxpayers, Transactions between related taxpayers.
- Travel, Travel, meals, and entertainment.
- Wages, Line 9. Salaries and Wages
- Definitions, Definitions
- Depreciation, Line 16. Depreciation
- Dispositions of contributed property, Dispositions of Contributed Property
- Distributions:
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- Cash and marketable securities, Distributions
- Other property, Line 19b. Distributions of other property.
- Recognition of precontribution gain, Recognition of Precontribution Gain on Certain Partnership Distributions
- Dividends, Line 6a. Ordinary Dividends
- Dividends:, Line 6b. Qualified Dividends
- Domestic production activities deduction, Domestic production activities deduction (codes T, U, and V).
I
- Inclusion amount, Line 13. Rent
- Income:
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- Gross receipts or sales, Line 1a. Merchant card and third-party payments (including amounts reported on Form(s) 1099-K), Line 1b. Gross receipts or sales not reported on line 1a
- Tax-exempt income, Tax-exempt income.
- Trade or business, Income
- Installment sales, Installment sales.
- Interest income, Line 5. Interest Income
- Interest on production expenditures, Line 15. Interest
- Investment:
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- Income and expenses, Lines 20a and 20b. Investment Income and Expenses
- Interest expense, Line 13b. Investment Interest Expense
P
- Paid preparer authorization, Paid Preparer Authorization
- Partner contributing property with a built-in gain or loss, Item M. Did the Partner Contribute Property With a Built-in Gain or Loss?
- Passive activity limitations:
-
- Grouping activities, Grouping Activities
- Passive activities defined, Passive Activity Limitations
- Recharacterization of passive income, Recharacterization of Passive Income
- Rental activities, Rental Activities
- Reporting requirements, Passive Activity Reporting Requirements
- Trade or business activities, Trade or Business Activities
- Penalties:, Penalties
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- Failure to furnish information timely, Failure To Furnish Information Timely
- Late filing, Late Filing of Return
- Trust fund recovery, Trust Fund Recovery Penalty
- Period covered, Period Covered
- Portfolio income, Portfolio Income, Portfolio Income
- Private delivery services, Private Delivery Services
- Publicly traded partnerships, Domestic Partnerships, Passive Activity Limitations, Line 4. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
R
- Recapture:
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- Investment credit, Recapture of investment credit (code H).
- Low-income housing credit, Recapture of low-income housing credit (codes F and G).
- Mining exploration costs, Mining exploration costs recapture (code D).
- Section 179 deduction, Recapture of section 179 deduction (code M).
- Reconciliation of income (loss) per books with income (loss) per return, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Recordkeeping, Recordkeeping
- Reforestation costs, Reforestation expense deduction(code S)., Amortization of reforestation costs (code U).
- Rental activities, Rental Activities
- Rounding off to whole dollars, Rounding Off to Whole Dollars
- Royalties, Line 7. Royalties
S
- Sale of partnership interests, Unrealized Receivables and Inventory Items
- Sale of small business stock:
-
- Exclusion, Other income (loss) (code F).
- Rollover, Other income (loss) (code F).
- Schedule:
-
- B, Schedule B. Other Information
- K, Schedules K and K-1. Partners' Distributive Share Items, Specific Instructions (Schedules K and K-1, Part III, Except as Noted)
- K-1, Schedules K and K-1. Partners' Distributive Share Items, Specific Instructions (Schedules K and K-1, Part III, Except as Noted)
- L, Schedule L. Balance Sheets per Books
- M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- M-2, Schedule M-2. Analysis of Partners' Capital Accounts
- M-3, Item J. Schedule C and Schedule M-3, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Section 108(i), Elections Made by the Partnership, Election to defer income from cancelled debt., Cancellation of debt (code E)., Other income (loss) (code F)., Other deductions (code W)., Section 108(i) information (code X).
- Section 179 expense deduction:, Line 12. Section 179 Deduction
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- Recapture, Recapture of section 179 deduction (code M).
- Section 481(a) adjustment, Section 481(a) adjustment.
- Section 59(e) expenditures, Elections Made by Each Partner, Deductions, Exceptions., Lines 13c(1) and 13c(2). Section 59(e)(2) Expenditures
- Self-charged interest, Self-Charged Interest
- Self-employment, Self-Employment
- Signatures:
-
- General partner or LLC member manager, Who Must Sign
- Paid preparer, Paid Preparer's Information
- Small partnerships, Question 5
- Special allocations, Special Allocations
- Substitute forms, Substitute Forms
- Syndication costs, Syndication costs.
