REG Separetely Stated Items

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Last updated 7:52 PM on 6/15/26
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17 Terms

1
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1065 (Not Separately Stated)

Are sales, fees, and other revenues on the 1065, separately stated, or both

2
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Separately Stated (K-1)

Are Dividend income, Capital gains, Charitable contributions, and Certain interest income on the 1065, separately stated, or both

3
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1065 (Not Separately Stated)

Are Salaries and wages paid to employees, rent, repairs, depreciation, and other ordinary and necessary expenses on the 1065, separately stated, or both?

4
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Both (On 1065 and Separately Stated)

Are Guaranteed Payments included on the 1065, Separately Stated, or both?

5
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Separately Stated

Is Net Rental Real Estate Income or Loss included on the 1065, separately stated, or both

6
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Separately Stated

Is Interest Income included on the 1065, separately stated, or both

7
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Separately Stated

Is Dividend Income included on the 1065, separately stated, or both

8
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Separately Stated

Are Capital Gains and Losses included on the 1065, separately stated, or both

9
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Separately Stated

Are Net 1231 Gains included on the 1065, separately stated, or both

10
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Separately Stated

Are Charitable Contributions included on the 1065, separately stated, or both

11
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Separately Stated

Is 179 Depreciation included on the 1065, separately stated, or both

12
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Separately Stated

Is Investment Interest Expense included on the 1065, separately stated, or both

13
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Both (1065 and Separately Stated)

Are Partners’ health insurance premiums (Included as part of guaranteed payments) included on the 1065, separately stated, or both

14
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1065 (Not Separately Stated)

Are Retirement Plan Contributions included on the 1065, separately stated, or both

15
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Separately Stated

Are Retirement Plan Contributions for Partners included on the 1065, separately stated, or both

16
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Separately Stated

Are Tax Credits (Reported by Partnership but claimed by the partners) included on the 1065, separately stated, or both

17
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1065 (Not Separately Stated)

Is MACRS and Bonus Depreciation included on the 1065, separately stated, or both