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Generally, the amount reported on Schedule K-1 (1065), Box 14, Code C Gross Nonfarm Income is not used on the individual income tax return. This amount would only be used if you are using the nonfarm option method for calculating your self-employment tax on Schedule SE.

Per the Partner's Instructions for Schedule K-1 (Form 1065), page 13:

Code C. Gross nonfarm 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 or 1040-SR), Section B, Part II.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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