DPAD on a partnership return

[gabletax]

Farm partnership received Form 1099-PATR with an amount in Box 6 DPAD. In ProSeries, where is this entered on Form 1065 or its attachments so it gets passed through to the partners?

[meoleson]

Google is your friend and may be faster.  I believe it is listed on K-1 line 13 and then passed through to the individual form 8903.  Partnership and Sub S Corps do not have a form 8903.

[gabletax]

Ah, yes, Google. It offers up Paul Neiffer, the farmer-CPA from Washington state who is well-versed in all things DPAD and 199a and 1099-PATR. He blogged this on January 29, 2020.

https://blogs.claconnect.com/agribusiness/form-1099-patr-part-2/

First, for Form 1065 and 1120-S, the DPAD reported in Box 6 will be a separately reported item on Schedule k-1. There is no QBI form for partnership and S corporation returns. Instead, you are required to report all items related to QBI on a statement attached to Schedule k-1 including the DPAD from the cooperative. You may also want to state which cooperative provided the DPAD since the individual Form 8995-A does request inputting the name of the cooperative.

[Terry53029]

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