Nicholas-Howes
Level 1
They each own indirectly 100% due to the ownership of their brothers who own 2/3.
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amacpa
Level 3

Schedule B-1 is for a partner\s or entity owning 50% or more. 

I'm not an expert in the rules of attribution but I don't beleive it applies. 

but if attribution rules does apply this partnership you'd complete the information in Screen 5 - Other information - Schedule B

Karen_pdx
Level 4

The rules of attribution do apply to partnerships. 

 

I think the best input for showing the ownership % including attribution is in Screen 32.1 Sch K-1 Miscellaneous using the input line for "Maximum percentage owned"