Book to Tax Difference in notes attached to K-1

I have a partnership K-1 to enter onto an individual return.  Taxpayer is a limited partner.  In the notes of the K-1 there is the following language... "Schedule M-1 Adjustments.  Book to tax differences $581,830.   This must be income (right?) as it affects the ending capital account for 2019 and also appears as part of the current year income in that same right hand lower corner where the beginning capital account, Capital contributed and ending capital account are detailed on page 1 of the K-1.  Where do I enter this $581,830?  On what line of the MFJ 1040 should the amount show?  There is also a California return as well.  But there are no CA adjustments on this K-1.  Where should it show on the CA 540?  Again, this is passive income.  My taxpayers are limited partners.  Again, I can reconcile the K-1 if I include the $581,830 as income.  Just want to know where to enter it?  Does it matter as long as it's passive?  Help!!!