If you don't understand partnership taxation, you should tell the taxpayers that you cannot help them.

Partnership distributions are generally not income.

Ouch

Not taxable, unless the distribution are in excess of their basis in the partnership.

Just fill out the K-1 worksheet, it will put everything where it goes.

Distributions are generally not taxable income, you should have other lines of the K-1 that have taxable income though.

Your just glad he said it so you didn't have to!

A man has got to know his limitations.  Since I'm not a woman, I can't speak for them but I think it isn't a bad idea for them to also know their limitations.  Stick to what you do well and that way nobody gets into any trouble.