Tips to partners are already included in partnership income which is allocated in K-1, part III line 1 Ordinary business income (loss). So they should not be in guaranteed payments to partners.

These tips are qualified tips deduction under OBBBA, my question is how do we pass them to partners' individual tax returns 1040. 

On 1065, I enter partners' tips on K-1 line 13 (Z) as other deductions. On 1040, I enter partners' tips on K-1 line 13 (Z), but don't see any impact on 1040 as income deduction. Any idea ? Thanks