On Sch K-1/K-3 Line 16B, does "gross income from all sources" include the US source income?  On the K-3 received, Part II, Section 1, Line 24 is Total Gross Income and is divided into columns for (a) US source, (b) - (e) Foreign Source, (f) Sourced by partner, and (g) Total.

Also, has anyone found the link that has the instructions for the smart worksheet? It says "See Tax Help on how to make entries below from a Schedule K-3" right above this.  When I right clicked on the cell for 16B and selected "About Gross Income from all", it took me to the Schedule K-1 instructions, which didn't include anything about the smart worksheet.