I googled on irs.gov!  I researched starting with K-1 instructions! That led me to Form 8990! Form 8990 led me back to K-1 instructions! I researched this for  well over  2 hours, it should not be this difficult! I contacted the entity that issued K-1! They are going to check with CPA firm who prepared the Form 1120S!  Thank you for your response!