THANKS for the article reference.  i apologize, my question wasn't clear.    i would like to specially allocate EACH rental location shown on F. 8825, and have that reported on the K-1 supplementary information, by partner.    each partner has different depreciation from their own (contributed) income tax basis.  this is not a 754 nor 743(b) transaction.

You are welcome and thank you for clarifying your questions. You would be able to allocate the income and then you would have to use the supplemental information in screen 30 Supplemental Info. (per partner) to designate which property belongs to which partner.