Appendix A: Federal Partner Information IE-IJ, JY, LB-LI
Column IE: Termination Ending Profit Ratio
This column represents the partner’s ending profit ratio if the partner terminates his partnership participation during the tax year.
The value is expressed as a decimal fraction. Enter the ratio expressed as a decimal fraction with a maximum of eight (8) digits to the right of the decimal point, as in 0.12345678. The largest allowable decimal fraction is 1.0.
Column IF: Termination Ending Loss Ratio
This column represents the partner’s ending loss ratio if the partner terminates his partnership participation during the tax year.
The requirements of the data field for format and value range are the same as Column IE.
Column IG: Termination Ending Ownership Ratio
This column represents the partner’s ending ownership ratio if the partner terminates his partnership participation during the tax year.
The requirements of the data field for format and value range are the same as Column IE.
Column IH: Beginning Profit Ratio
This column represents the partner’s beginning profit ratio participation if the partner enters into an existing partnership during the tax year.
The requirements of the data field for format and value range are the same as Column IE.
Column II: Beginning Loss Ratio
This column represents the partner’s beginning loss ratio participation if the partner enters into an existing partnership during the tax year.
The requirements of the data field for format and value range are the same as Column IE.
Column IJ: Beginning Ownership Ratio
This column represents the partner’s beginning ownership ratio participation if the partner enters into an existing partnership during the tax year.
The requirements of the data field for format and value range are the same as Column IE.
Column JY: Federal K-1, Item 1: Is this partner a retirement plan?
| Code |
Description |
|---|---|
| Y | Yes |
| N | No |
| B | Blank |
Column LB: Federal K-1 – Type for Schedule B-2
This has a maximum length of one (1) character.
| Code |
Description |
|---|---|
| E |
Estate of Deceased Partner |
| F |
Eligible Foreign Entity |
| B |
Leave Blank (default) |
Column LC: Partner Sale or Exchange of Partnership Interest
This has a maximum length of one (1) character.
| Code |
Description |
|---|---|
| X |
Decrease is due to sale or exchange of |
| B |
Leave Blank (default) |
Column LD: Disregarded Entity
This has a maximum length of one (1) character.
| Code |
Description |
|---|---|
| X |
Partner is a Disregarded Entity |
| B |
Leave Blank (default) |
Column LE: Disregarded Entity’s Taxpayer Identification Number (TIN)
Enter the Disregarded Entity’s TIN (use dashes in the EIN/SSN). You can use numbers, FOREIGNUS , or APPLD_FOR.
This has a maximum length of 11 characters.
Column LF: Disregarded Entity Individual Name
Enter the Disregarded Entity Individual name (if a Business Name, leave blank).
This has a maximum field length of 30 characters.
Column LG: Disregarded Entity Business Name Line 1
Enter the Disregarded Entity Business Name Line 1. If an Individual Name, leave blank.
This has a maximum field length of 30 characters.
Column LH: Disregarded Entity Business Name Line 2
Enter the Disregarded Entity Business Name Line 2. If an Individual Name, leave blank.
This has a maximum field length of 30 characters.
Column LI: Item K Partner’s Share of Liabilities
Enter X if the Item K includes liability amounts from lower tier partnerships. Begin on line 6.
This has a maximum field length of 1 character.
You can only enter either an Individual Name (Column LF) or a Business Name (Columns LG/LH), but you cannot enter both.
Import/Export/pbridge_data_fed_6.htm/TY2021
Last Modified: 03/20/2020
Last System Build: 10/18/2022
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