Partner's K-1 Box 19F

Forum|Forum|3 months ago
March 18, 2026
2 replies
33 views

Taxpayer works for a large company (Proofpoint) that was taken private and is now organized as a partnership. He received a K-1 with amounts in Boxes 19A and 19F. 19F is for "distributions to partners for performing services." Employees were told it was a "dividend."

He has sufficient basis listed to not otherwise need to report the distributions as gains.

How do I enter the 19F amount in Lacerte? Is the amount subject to SE tax?

Thanks!

Lacerte Tax

Accountant-Man

Level 13

Is 19F like the line for guaranteed payments? Those are for services performed, subject to SE tax, too.

** I'm still a champion... of the world! Even without The Lounge.

J

jerryAuthor

Level 6

Guaranteed payments for services go in box 4A

This is 19F, under Distributions

K

Karl

Intuit Community Champion

I would input it in 19A. The split out for 19F appears to just differentiate distributions between partners that do and don't perform services in the pship. It doesn't (shouldn't) reflect the value paid for services provided. I think the only need you have at the 1040 level for most of the box 19 codes are to make sure basis is calc'd correctly.

*If this (or another answer/reply) solves your problem, please click "Accept as Solution" to get this post out of the "Unanswered" queue of posts.*

sjrcpa

Level 15

It's new reporting this year and could enable IRS, in the future, to make sure partners are paying SE tax.

The more I know the more I don’t know.

Sign up

Login with SSO

Let's get you signed in

Login with SSO

Scanning file for viruses.

This file cannot be downloaded