Schedule K-1

/ˈskedʒuːl keɪ wʌn/

Definitions

  1. (n.) A tax document used in the United States to report a partner's or shareholder's share of income, deductions, and credits from partnerships, S corporations, estates, or trusts.
    Each partner received a Schedule K-1 to report their share of the partnership's income on their tax return.

Forms

  • schedule k-1
  • schedules k-1

Commentary

Schedule K-1 is crucial for transparently allocating income and tax attributes among owners, helping avoid double taxation in pass-through entities.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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