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Fontana California online Form Instructions 1065 (Schedule K-1): What You Should Know

S corporation must be reported on Forms 1094-A or 1094-C using line 12 as a source of income. • from individuals, line 16(a) must be eliminated, by filing the Schedule K-1 using the table that will be provided with Schedule K-1-P(1). • from corporations, line 22 should be eliminated, by filing Schedule K-1 using the table that will be provided with  Form 1090 or 1090A, or the information that will be provided with Schedule K-1-P(1). There is no need to include line 16 here (other than the amounts mentioned in the  partnership or partnership tax tables which will be discussed in Chapter Three), due to the  simplified nature of this schedule. • from corporations, line 27 should be eliminated, by filing Schedule K-1 using the table that will be  provided with the Schedule K-1-P(1).

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