I Received a K-1. What Is It?

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It’s mid-March. Nearly two months ago, you received your W-2. A short while later, the last of your 1099-INTs from your bank arrived.  Just when you thought you had all of your tax documents, you surprisingly received a corrected 1099-DIV. If you weren’t such a procrastinator, you would have filed your tax return a few weeks ago.  Good thing you hadn’t!

K-1
K-1

But the strangest thing happened today – you opened the mail and there, with your name on it, is a tax form you’ve never seen: Form K-1. You weren’t expecting it, you never received one before, and you just got it, only a month before the tax deadline.

You: What gives?

A K-1 is a tax form distributed by many partnerships, S-Corps, estates, and trusts.  If you are a general or limited partner of a partnership, a shareholder in an S-Corp, or the beneficiary of an estate or trust, you’re likely to receive a K-1.

You: But what is it?

A K-1 is just like a W-2 or other tax form.  You use the information provided on the form to accurately complete your tax return.  Except as illustrated in the opening scenario, K-1s are often distributed much later in the year than other tax forms.

You: Why do they arrive so late?

In order for the entity to send you the K-1, it first needs to complete its own tax return.

You: Huh?

For example, a partnership must prepare its taxes- its partnership tax return – before it sends out the K-1s to the partners.   The due date for most partnership tax returns is March 15. Consequently, K-1s are often received much later than other tax forms. Furthermore, like individuals, partnerships can request extensions of time to file, often until September 15.

You: So I might not receive a K-1 until after April 17, the deadline for my tax return?

Indeed, it’s not only possible, it happens routinely.

You: So how do I plan for that?

Most people who receive K-1s know they will receive them.

You: How do they know?

It’s rare to own a partnership or be a trust fund kid and not know it.

You: I suppose you’re right. So if get one of these K-1s, what would I do next?

Once you’re ready to start your tax return, collect all your tax forms, including any K-1s. If you’re using tax software, the program will tell you what you need to do with each form. TurboTax easily guides you through entering items reported on your K-1 and puts the information on your proper tax forms.

So, don’t lose too much sleep; the K-1 is, ultimately, just another form used to complete your taxes and report your income to the IRS.

147 responses to “I Received a K-1. What Is It?”

  1. ARE DISBURSEMENTS FROM A FAMILY TRUST TAXABLE? OR JUST THE INTEREST AND DIVIDENTS EARNED FROM THE TRUST ACCOUNT. WHAT ABOUT THE SALE OF A HOME OWNED BY THE FAMILY TRUST?

  2. On my schedule K, in box 14, code H there is an amount. On Statements and Footnotes the description for Box 14, code H is “US interest included in box 1”. Is the amount State Income Tax Withheld (Backup Withholding.) or State Estimated Tax Credited to You. (State is Maryland.) Or both?

  3. I’m using TurobTax Premiere and am in the process of filling in K-1 information (from K-1’s I’ve received in the mail). I’m at the screen asking me to “describe your sales price and selling expense, and partnership basis.”

    Can you please tell me exactly how Turbotax defines “sales prices”, “selling expense”, and “partnership basis”, or point me to somewhere on the Net that I can find such?

    An example would be great. E.g., say I bought 100 shares of MLP XYZ for $10/share + $5 commission on 1/1/2011. I then sold 50 shares of XYZ for $12/share + $5 commission on 6/1/2011, and then sold the remaining 50 shares of XYZ for $11/share + $5 commission on 12/1/2011.

    What would the “sales prices”, “selling expense”, and “partnership basis” be?

    Thank you very much,
    Mark

  4. If I invest in a Master Limited Partnership, which sends me a K-1, and that MLP investment is in my Roth IRA, do I need to do anything at all with the K-1? It seems to me that I need do nothing with the K-1. I’ve been surprised before, so I’m asking you for your insight. Thank you.

  5. Sounds like I upgraded to Business just to enter a K-1. Now you tell me it is not necessary. I’ve established a business that has no purpose other than to report K-1 income. And I still can’t figure out hoe to enter K-1 income. HELP!!

  6. I have many k-1 from oil and gas pipelines to enter for federal taxes. I also have four residential rentals with a profit. I need to know if the premier or other computer program can handle these for me?? Can I use the program for free and see if I like it before I pay for it?? Bill

    • Hi Chuck,
      Yes you need to input any information from the K-1 you received on your tax return. TurboTax Deluxe and Premier will guide you through K-1 entries and prepare the correct tax return based on your entries.
      Thank you,
      Lisa Greene-Lewis

      • But other investments in an IRA are not entered (trades, dividends, interest, etc) in your tax return?

      • Hi Lisa,
        I received a K-1 from an entity held in my IRA as well, the form doesn’t reflect my SS# nor my Brokerage firm Federal Identification Number I have on my 1099-R, but does have a Partner’s Identifying number and the Partner’s name, address area reflects (Brokerage firm name) Custodian FBO (my name) IRA with my adress. Do I still include this in my 2011 tax filing/return? Thanks.

      • I, too, received K-1’s for investments in my IRA. Because of interest and royalties on some of them, my income taxes are higher, according to TurboTax. Is it correct that I must pay taxes on what are supposed to be tax-sheltered investments? Won’t I have to pay taxes on the same income when I withdraw those funds from my IRA?

  7. I received a K-1 form for an ETF which I bought 100 shares in my ROTH IRA. Do I need to report it in TurboxTax? Thanks.

    • Hi Jerry,
      Yes you should still file your K-1 as that information will be reported to the IRS.
      Thank you,
      Lisa Greene-Lewis

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