Schedule K-1 (Form 1065) - Gross Nonfarm Income
1

Generally, the amount reported on Schedule K-1 (Form 1065) Partner’s Share of Income, Deductions, Credits, etc., Box 14, Code C Gross non-farm income is not used on the individual income tax return. This amount would only be used if you are using the non-farm option method for calculating your self-employment tax on Schedule SE (Form 1040) Self-Employment Tax.

Per IRS Partner's Instructions for Schedule K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. (For Partner's Use Only), on 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), 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 webpage or document at the time it is accessed.