Thanks! Although I haven't yet tried your suggestion, I will give it a whirl eventually. The approach I took on the first 5-6 partnerships that I couldn't get out of preparing the darn K-2 on was to provide supplemental information that says " the IRS instructions don't allow for it but if your preparer wants to input the S/A depreciation difference - here is the amount" and referenced to an AH code they could use. I don't think 99% of the partners are going to attempt to add up these numbers from 5 - 40 K-1s and input it on a Form 1116 anyway - and suspect it won't make a rat's &*$ of difference even if they did.