Clarification to What's New Item on Page 1 The heading for the second What's New item should be: Decedent's Schedule K-1. Clarifications to the Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership on Page 3 The Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership can be used by each partner to maintain a record of its basis. The worksheet is not filed with the IRS. Line 4c of the worksheet should be corrected to the following: Add line 4b to line 4a. If the result is less than zero, include this amount on line 10. The third sentence of line 10 should be corrected to the following: Include business interest expense as a separate loss class.