Saturday, March 28, 2026

K1 of a disregarded entity

For a Schedule K-1 (Form 1065) involving a disregarded entity (DE), the partner’s information in Part II (Items E, F, and I1) should reflect the beneficial owner (individual) rather than the disregarded entity itself. A new checkbox (Item H2) indicates ownership via a DE, while the taxpayer partner's TIN and