My client called the accountant who prepared the 1065 and K-1. He told her that "all partners are always subject to S/E", so no amended K-1 is forthcoming. I am not an expert on partnerships, but although she is a 25% owner of farm that was recently inherited from her father, she lives far away and has not participated in running the farm in any way. Does that qualify her as a limited partner? If that box is checked, then she does not pay S/E taxes, just income taxes.