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ProSeries Frequently Asked Questions

California Partnership and LLC Schedule K-1, Lines 10a and 10b Do Not Flow from the Federal Section 1231

Products Affected:

  • ProSeries/California Partnership
  • ProSeries/California Limited Liability Company

Situation

On the California Partnership and LLC tax returns, the amount that appears on Schedule K-1, lines 10a and 10b, federal column, reports the amount that appears in the CA column and not what is actually reported on the federal K-1, line 10, net section 1231 gain (loss). This is because the amount on the federal Schedule K-1 is a "net" amount while the California Schedule K-1 separates gains and losses. However, in certain circumstances where the basis of an asset is different in California, the amount that appears in the federal column may not equal the "net" gain or loss that appears on the federal Schedule K-1. Note that the source amounts on both the federal Schedule K-1 and the California Schedule K-1 are correct. The only amount that may not be correct is the amount reported on the California Schedule K-1, line 10a or 10b, federal column only.

Workaround

If the net amount that is shown on the federal Schedule K-1 does not equal the sum of the amounts reported on the California Schedule K-1, line 10a and 10b, you will need to override the amounts on the California Schedule K-1 to properly reflect the amount reported on the federal Schedule K-1.

This situation has been reported to our development team.

Tax Year: 2007
Last Updated:  11/10/2008

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