Direct K-1: Header Record

The Header Record is the mandatory first record in the file. The header record must contain six data fields for placement of mandatory information such as the Locator number, Entity name, and Replacement flag. The header record must contain six (6) data fields separated by a comma. If the header record is incorrect in this regard, the import file will not be listed as a file available for import on the Direct K-1 Import screen. If any field in the header record is blank, the comma still must be present. A missing comma results in an invalid number of fields in the header record and this can cause problems with the Direct K-1 import.

The following is an example of a header record:

9526BN,"SAMPLE TEST FUND, LP",,,,M

Field Number	Contents	Explanation
1	Tax return locator code	6-character alphanumeric code used by the system to identify a tax return
2	Taxpayer entity name line 1	Taxpayer entity name line 1
3	Taxpayer entity name line 2	Taxpayer entity name line 2
4	Client Code	Optional alphanumeric code used to categorize tax return
5	File source	Exports will contain TA_Export
6	Replacement Flag	Mandatory; see Replacement Flag (below) for valid values

Replacement Flag: The replacement flag defines the manner in which the data fields in the target tax return are initialized. Exports default to an R flag. It is generally recommended to import with an M flag. Files with headers missing the replacement flag will fail import.

M: Field Level Replacement Flag. (This is the recommended flag for import.) Only the specified fields in the import file are replaced. Existing data on fields not in the import file remain intact. Do not include the place holder fields with the word NONE. It does not help minimize the processing time.
R: Return Level Replacement Flag. All fields defined for import in the Direct K-1 workbook are wiped of any existing data and replaced with the incoming data in the import file. Group Numbers must always begin with 1 and be in consecutive order. Group Numbers are not required to be the same as partner numbers. Do not include a Form Name in the file that has no associated data. If line items contain data for some partners and not for others, use the word NONE for the ones that have no data. The word NONE may or may not import, depending on the type of field, but it keeps the data aligned correctly and prevents issues. If the word NONE is used in the import file for a field that e-file does not allow NONE to be used, the application strips out the NONE before creating the e-file to comply with the e-file requirements.
U: Form Level Replacement Flag. All fields of each form name listed in the import file are wiped of existing data and replaced with the data in the file. Group Numbers must always begin with 1 and be in consecutive order. Group Numbers are not required to be the same as partner numbers. Do not include a Form Name in the file that has no associated data. If line items contain data for some partners and not for others, use the word NONE for the ones that have no data. The word NONE may or may not import, depending on the type of field, but it keeps the data aligned correctly and prevents issues. If the word NONE is used in the import file for a field that e-file does not allow NONE to be used, the application strips out the NONE before creating the e-file to comply with the e-file requirements.
S: Field Level Replacement Flag for Large Files. This is the same as the M flag for use with import files that have 500,000 - 800,000 lines of data.

This flag should ONLY be used when the import file is sorted first by Group Number and then by Form Name. Use of this replacement flag in the sorted import file automatically splits the import file by Form Name, which requires less memory, and thereby allows the import to complete much faster. Do not include the place holder fields with the word NONE. It does not help minimize the processing time.

Import/Export/dk1_9.htm/TY2021

Last Modified: 03/20/2020

Last System Build: 10/18/2022