Terry53029
Level 15
Level 15

Box 6. Shows the deduction amount you may take based on your portion of patronage dividends or per-unit retain allocations (boxes 1 and 3) attributable to qualified production activities income. To claim the deduction amount, this amount must have been designated in a written notice sent to you from the cooperative within the payment period under section 1382(d).

on a 1065, put the total on 199A statement A summary under other deductions, and each partner K1 statement A other deductions. Put the amount of 1099 divided by number of partners