Table of Contents

• Shareholder's Instructions for Schedule K-1 (Form 1120S) - Introductory Material
  • Future Developments
• General Instructions
  • Purpose of Schedule K-1
  • Inconsistent Treatment of Items
  • Errors
  • International Boycotts
  • Elections
  • Additional Information
  • Limitations on Losses, Deductions, and Credits
    • Basis Rules
    • At-Risk Limitations
    • Passive Activity Limitations
• Specific Instructions
  • Part III. Shareholder's Share of Current Year Income, Deductions, Credits, and Other Items
  • Income (Loss)
    • Box 1. Ordinary Business Income (Loss)
    • Box 2. Net Rental Real Estate Income (Loss)
    • Box 3. Other Net Rental Income (Loss)
    • Portfolio Income
    • Box 4. Interest Income
    • Box 5a. Ordinary Dividends
    • Box 5b. Qualified Dividends
    • Box 6. Royalties
    • Box 7. Net Short-Term Capital Gain (Loss)
    • Box 8a. Net Long-Term Capital Gain (Loss)
    • Box 8b. Collectibles (28%) Gain (Loss)
    • Box 8c. Unrecaptured Section 1250 Gain
    • Box 9. Net Section 1231 Gain (Loss)
    • Box 10. Other Income (Loss)
  • Deductions
    • Box 11. Section 179 Deduction
    • Box 12. Other Deductions
  • Box 13. Credits
  • Box 14. Foreign Transactions
  • Box 15. Alternative Minimum Tax (AMT) Items
  • Box 16. Items Affecting Shareholder Basis
  • Box 17. Other Information