Have a client with $32K of what should be sec 179 depre recapture from closure of a business where assets were basically scrapped.  The K-1 info has been entered into the 1040 series file exactly as it appears from the sending 1120S but it does not seem to flow anywhere....a related line 33 of Form 4797 where it might be possible is blank.  I'm concerned that the effective recapture has been shorted.  Not yet comfortable filing the client 1040.  Thanks in advance!  Jeff LYnch