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2005 1065 K-1 Line 14 code B
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
Gross farming or fishing income. If you are an individual partner, enter the amount from this line, as an item of information, on Schedule E (Form 1040), line 42. Also use this amount to figure net earnings from self-employment under the
farm optional method on Schedule SE
(Form 1040), Section B, Part II. Code C. Gross non-farm income. If you are an individual partner, use this amount to figure net earnings from self-employment under the nonfarm optional method on Schedule SE (Form 1040), Section B, Part II