PDF document

- 1 -

Instructions For Form 6900

2023 Alaska Partnership Information Return
What’s New .................................................................................1 A waiver will not be granted to a partnership if that partnership is
Avoid Common Mistakes ............................................................. 1 required to file its federal return electronically.

GENERAL INSTRUCTIONS Avoid Common Mistakes
To facilitate the processing of your return, be sure to do the
Adoption of the Internal Revenue Code ...................................... 1 following:
Attribution Rule ............................................................................1
Limited Liability Company (LLC).................................................. 1 1) Do not file Form 6900 if you are not required to file. See Who
Purpose of Form ..........................................................................2 Must File section on page 2.
Who Must File..............................................................................2
How Income is Shared Among Partners...................................... 2 2) Income is not apportioned at the partnership level. The partner
Publicly Traded Partnerships ....................................................... 2 itself is treated as if it had directly conducted the activities in
When to File ................................................................................2 the state.
Extension of Time to File ............................................................. 2
Who Must Sign ............................................................................2 3) If amounts are entered on Schedule A, Column A, enter the
Where to Send Return ................................................................. 2 distributable percentage or “various” in Column B, and enter
Other Related Forms ...................................................................2 the distributable portion in Column C. Amounts should not be
Amended Returns........................................................................2 entered in Column A only.
Internal Revenue Service (IRS) Audit .......................................... 2
Penalties ......................................................................................3 4) If the partnership has nexus in Alaska and corporate or
Paid Preparer Authorization......................................................... 3 partnership partners listed on Schedule B, line 1, fill out
If You Need Help..........................................................................3 Schedules A and K-1.
Required Attachments ................................................................. 3
5) List all partners on Schedule B, lines 1 and 3. If all partners do
SPECIFIC INSTRUCTIONS not fit on one Schedule B, use multiple Schedules B. Do not
attach a statement listing the partners.
Partnership Identification ............................................................. 3
Contact Person ............................................................................3 6) Do not attach Schedule K-1 for any partners that are natural
Return Information .......................................................................3 persons or effectively treated as natural persons and listed on
Other Information.........................................................................3 Schedule B, line 3.
Schedule A...................................................................................4
Schedule B ..................................................................................5 GENERAL INSTRUCTIONS
Form 6900, Schedule K-1............................................................ 6
Adoption of the Internal Revenue Code
WHAT’S NEW Under AS 43.20.021, Alaska adopts the Internal Revenue Code,
Sections 1-1399 and 6001-7872, with full force and effect, unless
excepted to or modified by provisions of Alaska law. This includes
Electronic Filing
Electronic filing is available for the Alaska Partnership Information federal provisions applicable to partnerships. In addition, AS
Return (Form 6900). The division’s portal for filing returns and 43.20.160 and AS 43.20.300 require the Department of Revenue
reports, Revenue Online, is at online-tax.alaska.gov. (DOR) to apply, as far as practicable, the administrative and
judicial interpretations of the federal income tax law.
A taxpayer is required to electronically file any return or report,
unless a waiver is granted by the Department of Revenue (DOR). Attribution Rule
Amended returns for tax periods ending after July 1, 2016 are Under Alaska Regulation 15 AAC 20.320, the tax attributes of a
required to be electronically filed and fall under the definition of a partnership, including apportionment factors, are attributed to
“return”. Failure to file electronically may result in a penalty. The the partners on the basis of their respective ownership interests,
penalty is (the greater of) $25 or 1% of the total tax due before as modified by the partnership agreement. This means that the
application of payments. (See AS 43.05.045 and AS 43.05.220(f).) partner itself is treated as if it had directly conducted the activities
in the state. Income is not apportioned at the partnership level.
A taxpayer may apply for a waiver if the taxpayer does not have
the capability of submitting Form 6900 electronically. The taxpayer Limited Liability Company (LLC)
must submit an Electronic Filing Waiver Application (Form 773) at An LLC doing business in the state must file an Alaska return
least 30 days before the return is due. The waiver application is consistent with its federal tax status. If the LLC is characterized as
online at tax.alaska.gov, or call (907) 334-2524 to have one mailed a partnership for federal income tax purposes, the LLC must file
to you. Form 6900. If the LLC is characterized as a corporation for federal
income tax purposes, the LLC does not file Form 6900, but must
The taxpayer will be notified by mail whether the waiver application file Form 6000, 6100, or 6150 (corporation net income tax return).
is approved or denied. If the waiver application is approved, it
is valid for five years after the first tax filing due date after it is
approved.
0405-6900i Rev 02/14/2024 - page 1

- 2 -

Purpose of Form                                                             Publicly Traded Partnerships
Form 6900 is an information return reporting certain partnership            Generally, a Publicly  Traded  Partnership  (PTP) is taxed as a 
information, and includes  Form 6900, Schedule  K-1 to report               corporation, under Internal Revenue Code (IRC) Section 7704, for 
information to partners classified as corporations or partnerships          federal and Alaska purposes. A PTP must file Form 6000, 6100 or 
for federal tax purposes.  Form  6900,  along  with  Schedule               6150 (Alaska corporation net income tax return). A PTP does not 
K-1,  reports apportionment factor  information, certain income             file Form 6900.
modifications, and activities that may generate tax credits for the 
partners.                                                                   If a PTP meets the exception  under  IRC Section 7704(c),  it is 
                                                                            treated as a partnership for federal and Alaska purposes and is 
Who Must File                                                               required to file Form 6900. Both the Tax Division’s online portal, 
A partnership or an LLC treated as a partnership for tax purposes           Revenue Online, and the Internal Revenue Service’s MeF Program 
(hereafter “partnership”),  which  conducts business  in the state          are capable of accepting Form 6900 for a PTP with a high volume 
(also known as having “nexus” with the state) is required to file           of partners.
Form 6900. If all of the partners or LLC members (hereafter 
“partners”) are natural persons or are effectively treated as natural       When to File
persons,  the  partnership  is  not  required  to  file  Form  6900. The    The Alaska partnership return must be filed within 30 days of the 
partnership must file Form 6900 if any partner is a corporation or          date on which  the partnership’s federal  return is required  to be 
another partnership.                                                        filed. Thus, the due date is not necessarily the 15th day of the 
                                                                            month following the federal due date.
A natural  person  is a real human  being,  as opposed  to a legal 
person. Natural persons file individual income tax returns for U.S.         Extension of Time to File
tax purposes.  Alaska treats partners that are not corporations             A  federal  extension  automatically  extends  the Alaska  filing  due 
or partnerships  for federal  tax purposes  as natural  persons             date to 30 days after the federal extended due date. This is also 
(“effectively  treated  as  natural  persons”.)  Partners  effectively      true if the Internal Revenue  Service (IRS) extends a due date 
treated as natural  persons  are entities, including  trusts, which         because of an event such as a natural disaster situation. Be sure 
report their items of income, deductions, and credits directly on           to check the appropriate box on page 1, under Return Information, 
a federal  individual  income  tax return, as well  as tax-exempt           and attach a copy of the federal extension to the Form 6900.
organizations not required to file an Alaska return.
                                                                            Who Must Sign
A partnership is required to file Form 6900, even if the partnership        A general partner or LLC member manager must sign the return.
itself does not conduct business in the state, but owns a partnership 
interest in a lower-tier  partnership  doing  business in the state,        Where to Send Return
because of the attribution rule.                                            Mail the return with attachments to:

Nexus                                                                       TAX DIVISION
Nexus is sometimes referred to as “doing  business”  within the             ALASKA DEPARTMENT OF REVENUE
state. It is the act of conducting business activity within the state       PO BOX 110420
during the tax year. It may exist as a result of an entity’s direct         JUNEAU AK 99811-0420
activity,  the activity  of  its  employees or agents, or through its 
interest in a lower-tier partnership or LLC. A partnership registered       Note: filing a paper return may result in assessment of penalties 
outside of Alaska can still have nexus in Alaska. Nexus-creating            for  failure  to  file  electronically.  See  electronic  filing  requirement 
activities may include, but are not limited to:                             above.

1)   owning    or    using    property   in   the   state,   including      Other Related Forms
leased   or mobile property;                                                A corporation, or an LLC that is treated as a corporation for tax 
                                                                            purposes (hereafter “corporation”), must file a Form 6000, 6100 
2)    presence of employees in the state for business purposes;             or 6150 (corporation net income tax return), if the corporation is a 
                                                                            partner in a partnership doing business in the state.
3)    making sales into the state; or
                                                                            Amended Returns
4)     the generation of income from sources within the state without       An  amended  return  must  be  filed  as  a  complete  return.  All 
regard to whether there is a physical presence in the state.                versions of Form 6900 have a checkbox on page 1, under Return 
                                                                            Information, to indicate “amended return.” If the federal return was 
How Income is Shared Among Partners                                         also amended, a complete copy must be attached. An amended 
Allocate income and expense items subject to Alaska modification,           Alaska return is required if the federal return is amended, or 
apportionment  data, and Alaska credit-related  items among  the            adjusted by the IRS.
partners according  to the partnership agreement for sharing 
income or loss generally. The partnership agreement may contain 
                                                                            Internal Revenue Service (IRS) Audit
provisions  allocating  specific  items  in  a  ratio  different  from  the A partnership is required to file an amended Alaska partnership 
ratio for sharing income or loss (IRC §704 provisions). Use the             return to report any amendment of the taxpayer’s federal 
checkbox  on Schedule  B, Column  E, to identify  partners  with            partnership return, or any adjustment made by the IRS.  The 
specific allocations. On Schedule K-1, report the amount actually           Alaska amended return must be filed within 60 days after the final 
allocated to partners.                                                      determination of the federal adjustment to avoid assessment of a 
                                                                            penalty for failure to file. If the date that the adjustment is finalized 

                                                                                                     0405-6900i  Rev 02/14/2024 - page 2

- 3 -

is later than the date on the federal Revenue Agent’s Report, the         SPECIFIC INSTRUCTIONS
reason must be satisfactorily explained to avoid assessment of a 
penalty for failure to file.
                                                                          Partnership Identification
                                                                          Enter the legal name and federal Employer Identification Number
Note:  The partnership’s obligation  to report any IRS audit 
                                                                          (EIN) of the partnership.
adjustment  is  not  affected  by  the  expiration  of  the  statute  of 
limitations period for the partnership’s original Alaska partnership 
return.                                                                   Contact Person
                                                                          Provide the name, email address, and telephone number of an 
                                                                          individual to whom correspondence regarding this return should be 
Penalties                                                                 directed. This must be a general partner, LLC member manager, 
A partnership that does not file a complete partnership return by 
                                                                          or  employee  authorized  to  receive  confidential  tax  information. 
the due date, including extension, is subject to a penalty for failure 
                                                                          Generally, we cannot discuss tax  matters  with  an  outside  
to file a partnership return, under Alaska’s adoption of IRC Section 
                                                                          party unless we have a Power of Attorney (see Paid Preparer 
6698. The penalty imposed is calculated by multiplying $195 by 
                                                                          Authorization above).
the number of required Schedules K-1 (excluding any partner that 
is a natural person or is effectively treated as a natural person). 
The penalty  applies  for each month (or fraction thereof) during         Return Information
which such failure continues, for a maximum of 12 months.                 Check all boxes that apply.

Additional penalties may apply if the partnership does not furnish        □    Final Alaska  return:  Check  this  box  if    you  do  not  expect  to 
the Form 6900, Schedule K-1 to a partner.                                    have nexus in Alaska after this tax year. Also check this box on 
                                                                             Schedule K-1.

Paid Preparer Authorization                                               □   Amended  return:  Check this box if this return is an amended 
If the partnership wants to allow the DOR to discuss its tax return 
                                                                             return. You must file a complete return to amend. Be sure to 
with the paid preparer who signed it, check the applicable box in 
                                                                             attach  a  statement  explaining  the  changes being reported. 
the signature area of the return. This authorization applies only to 
                                                                             (See instructions for related checkbox below.) Also check this 
the preparer whose signature appears at the bottom of the return. 
                                                                             box on Schedule K-1.
It does not apply to the firm.
                                                                          □   A federal extension automatically extends the Alaska filing due 
If  the  applicable  box is checked, the  partnership is authorizing 
                                                                             date. If a federal extension is in effect for the taxpayer, check 
DOR to contact the paid preparer to answer any questions that 
                                                                             “yes” here and attach a copy of Form 7004 to the return.
arise during the processing of the return. The partnership is also 
authorizing the paid preparer to:
                                                                          □  Oil and gas tax partnership: for co-owners operating through 
                                                                             joint  operating  agreements  and  filing  a  federal  partnership 
1)   Contact  the  DOR  for   information   about   the   processing   of 
                                                                             return. If this box is checked, Other Information, line 2 must 
 the  return or the status of any related refund or payment, and
                                                                             also be checked.
2)   Respond  to certain  DOR  notices  about  math  errors, offsets,
                                                                          □    Partnership agreement contains Section 704 provisions: Check 
      and return preparation.
                                                                             this box if a special allocation is made to any partner under
 
                                                                                I.R.C. §704.
The partnership  is not authorizing  the paid  preparer  to receive 
any refund check, bind the partnership to anything (including any 
                                                                          □  Public Law 86-272 applies (P.L. 86-272): Check this box if the 
additional tax liability), or otherwise represent the partnership before 
                                                                             partnership is claiming protection under P.L. 86-272.
the DOR. If the partnership wants to revoke the authorization, the 
                                                                           
partnership must file a Form 774, Power of Attorney
                                                                          □  If this is an amended return filed to report audit changes by 
                                                                             the Internal Revenue Service, check the appropriate additional 
If You Need Help                                                             box.  You must  attach  a  complete copy of  the  federal audit 
If you have questions, need additional information or require other          report “RAR” showing federal changes by company.
assistance, see our web site at www.tax.alaska.gov, or call:
Juneau: 907.465.2320                                                      Other Information
                                                                          Question 1: The purpose of this series of questions is to identify a 
Anchorage: 907.269.6620
                                                                          partnership that is required to file a return in Alaska. A partnership 
                                                                          is not required to file, if any of the following three situations apply:
Required Attachments
A copy of the signed  federal Form 1065, pages 1-5 must be                1)    All  of  the  partners  are  natural  persons  or  are  effectively 
attached to Form 6900 to constitute a complete filing.                       treatedas  natural  persons;  or

If the partnership is reporting any activities that may generate a        2)    The partnership is a “publicly traded partnership” that does not 
potential credit (to be claimed by a partner), then the appropriate          meet the exception under IRC Section 7704(c); or
form for that credit must be attached. These forms are available on 
our web site at www.tax.alaska.gov.                                       3)    The partnership
                                                                             a)  Does not conduct business in Alaska, and
                                                                             b)  Has no property in Alaska, and
                                                                             c)  Does not own an interest in a lower-tier partnership that
                                                                                  is  required to file Form 6900.
                                                                                                     0405-6900i  Rev 02/14/2024 - page 3

- 4 -

Nested Partnerships: Question 1c: If you answered yes to General Instructions for Schedule A: Enter in Schedule A,
question 1c on page 1 of the Form 6900, then answer questions column A the relevant information for the entire partnership. Enter
2-5 to include activities attributed to the partnership from lower- in Schedule A, column B the amount from Schedule B, line 2
tier partnerships. A lower-tiered partnership is required to file Form (see instructions for Schedule B). This is the total percentage of
6900 if it has nexus in Alaska and any partner is a corporation ownership held by partners, other than natural persons or those
or another partnership, even if the partners of the higher-level effectively treated as natural persons. Enter in Schedule A, column
partnership are all natural persons or those effectively treated as C the distributable portion of the items in column A (multiply
natural persons. column A by the percentage in column B). This is the portion of
items attributable to partners, other than natural persons or those
Attach Form 6900, Schedule K-1 from any lower-tiered partnership effectively treated as natural persons. The amount of items in
in which the partnership for which this return is being filed has an Schedule A, column C will be reported on Form 6900, Schedules
interest. K-1 for the partners, other than natural persons or those effectively
treated as natural persons.
Question 1d: If all partners are natural persons or are effectively
treated as natural persons, answer question 1d “no.” The Nested Partnerships
partnership does not need to file Form 6900. If one or more If you answered yes to question 1c on page 1 of Form 6900,
partners is a natural person or is effectively treated as a natural then the amounts in Schedule A, column A must include amounts
person, and one or more additional partners is a corporation or attributed to the partnership from lower-tier partnerships.
partnership, answer “yes” to question 1d. A Form 6900, Schedule
K-1 is not required for partners that are natural persons or are Special Allocations
effectively treated as natural persons. If a special allocation box is checked on Schedule B, line 1,
column E for any partner, leave the percentage blank on all lines of
Question 2: If the partnership engages in the production or Schedule A, column B. Instead, check the “various” box in columnB.
transportation of oil or gas in Alaska, then any corporation that is In Schedule A, column C, enter the total amount distributable to
a partner (directly, or through a high-tier partnership), is subject to partners, other than natural persons or those effectively treated as
AS 43.20.144, the rules applicable to oil and gas producers and natural persons.
pipelines. For the partnership, this affects the information required
on Schedule A. Income/Expense Items Subject to Alaska Modification: A corporate
partner must report certain income modifications for purposes
Question 3: Indicate whether the partnership has an ownership of Alaska corporate income tax, under AS 43.20.031(c) or AS
interest in any foreign corporation. Attach a schedule showing 43.20.144(b). Under 15 AAC 20.320, income and expenses of
the name, EIN, country of incorporation, and the ownership the partnership are attributed to the partner, as if the partner had
percentage held of each foreign corporation. If the partnership directly engaged in those activities itself.
has an ownership interest in a foreign corporation, the ownership
is attributed to any corporate partner, and may affect the Alaska Certain potential modification items are not required to be reported
corporate income tax reporting of that partner. on Form 6900. Generally, this is true where an item is separately
stated on federal Form 1065, Schedule K, such as dividends,
Question 4: If you answered yes to question 3 on page 1 of the charitable contributions, capital gains, and IRC §965 inclusion
Form 6900, then indicate whether any of the foreign corporations, amounts, deductions, and credits, because those items retain their
in which an ownership interest was held, are a “tax haven character and are separately reported on the corporate partner’s
corporation” as defined in 15 AAC 20.900(b)(4). If the partnership federal Form 1120.
has an interest in a “tax haven corporation,” the ownership is
attributed to any corporate partner, and may affect the Alaska Note: If a partner is subject to AS 43.20.144 (oil and gas
corporate income tax reporting of that partner, if the partner is producers and pipelines), then the partner will be required to report
subject to water’s edge combined reporting under AS 43.20.145. modifications to depreciation, depletion, and intangible drilling
costs under AS 43.20.144(b). This would include modification of
Question 5: Indicate whether the partnership has an ownership the corporate partner’s share of costs incurred by the partnership.
interest in any foreign partnership. Attach a schedule showing the Since such costs are subject to certain elections by the corporate
name, EIN, and the ownership percentage held of each foreign partner, the partnership is not required to report those items on
partnership. If the foreign partnership has an ownership interest Form 6900. In these circumstances, the corporate partner should
in a foreign corporation, the ownership is attributed to the upper- contact the partnership to gather the relevant information.
tier partnership, including all tax attributes such as apportionment
factor. This affects the reporting of apportionment factor information Apportionment Data: This information will be used to calculate
on Schedule A. See instructions for Schedule A below. a corporate partner’s apportionment factor. In addition to general
regulations cited below, special industry rules may apply. See
Schedule A Alaska Administrative Code (AAC) Title 15, Chapter 19 for further
Schedule A is used to report relevant income modifications, information.
apportionment data, and potential credits, and to attribute those
items to partners, other than natural persons or those effectively Line 3: If the qualified oil and gas service industry expenditure
treated as natural persons. It is similar in concept to the federal credit is being allocated to partners, then Form 6327 must be
Form 1065, Schedule K. completed and attached to the partnership return. Enter on line
3 the amount from Form 6327, line 2. See instructions for line 14.

0405-6900i Rev 02/14/2024 - page 4

- 5 -

Lines 5a–5b: Report the average value of owned property in Alaska the partnership return. Enter on line 14 the amount from Form
(line 5a) and everywhere (line 5b). Owned property is valued at 6327, line 3. The credit will then flow through to the applicable
its original cost, which is the unadjusted basis for federal income Schedule K-1. The partnership must attach a copy of the Form
tax purposes at the time of acquisition adjusted by subsequent 6327 to the Form 6900 Schedule K-1 provided to the partner.
additions, improvements, or partial dispositions. Owned property
does not include construction in progress. Owned property does Line 15: You must complete and attach Form 665 to the partnership
not include intangible personal property. See 15 AAC 19.141-181 return. Enter on line 15 the amount from Form 665, line 1.
for further details.
Line 16: You must complete and attach Form 6325 to the
Rented property is valued at eight times the annual rents paid. See partnership return. Enter on line 16 the amount from Form 6325,
15 AAC 19.191 for further details. line 5.

Lines 6a–6b: Report gross receipts derived during the tax year Line 18: You must complete and attach Form 6310 to the
from transactions and activities attributable to Alaska (line 6a) and partnership return. Enter on line 18 the sum of Form 6310, line 2,
everywhere (line 6b) in the regular course of the partnership’s Columns D
regular trade or business. See 15 AAC 19.251-302 for further
details. Line 20: Enter the amount of credit you are claiming under AS
43.20.052. In order to claim the credit, you are required to attach
Lines 7a–7b: Report compensation paid in Alaska (line 7a) and a statement to the return providing the information described in AS
everywhere (line 7b). Do not complete lines 7a-7b, if you answered 43.20.052(c).
yes to question 2 on page 1 of Form 6900.
Line 21: If the LNG storage facility credit or the gas storage facility
The term “compensation” means wages, salaries, commissions credit was originally allocated to partners, then the increase to
and any other form of remuneration paid directly to employees for tax for cessation of operations recapture must be reported. For
personal services. Payments made to an independent contractor, recapture of the Alaska LNG Storage Facility Credit, Form 6323
or to any person not properly classified as an employee, are must be completed and attached to the partnership return. Enter
excluded. See 15 AAC 19.211-241 for further details. on line 21 the amount from Form 6323, line 4. See instructions
for Form 6323 and 6324 for further information. If the gas storage
Lines 8a–8b: Report tariffs paid in Alaska (line 8a) and everywhere facility tax credit was originally allocated to partners, then the
(line 8b). “Tariffs” are amounts received by the partnership for increase to tax for cessation of operations recapture must be
transporting oil or gas by pipeline, regardless of whether the reported on line 20. If the gas storage facility tax credit was
tariffs are paid by third parties or by a related party. See 15 AAC originally claimed by the partnership, then a claim for refund must
20.500(a) for further details. be made on Form 6322. See instructions for Form 6322 for further
information.
Lines 9a-9b: Report cumulative intangible drilling costs incurred in
Alaska (line 9a) and everywhere (line 9b). See 15 AAC 20.500(b) Schedule B
for further details. All partners must be fully accounted for on Schedule B. If additional
lines are necessary, attach additional Schedules B, completing
Lines 10a-10b: Report the number of barrels of oil or natural gas lines 2 and 4 only on the first Schedule B.
liquids (NGLs), net of royalty to an unrelated party, produced in
Alaska (line 10a) and everywhere (line 10b). See 15 AAC 500(c) Line 1: List the legal name of all partners, other than natural
for further details. persons or those effectively treated as natural persons, in column
A. Enter in column B the percentage ownership held by each
Lines 11a-11b: Report one-sixth of the number of Mcf of gas, net partner. This should agree to the partner’s proportionate share
of royalty to an unrelated party, produced from properties in Alaska of income and loss, according to the partnership agreement, and
(line 11a) and everywhere (line 11b). See 15 AAC 20.500(c) for used for federal income tax purposes.
more details.
Enter in column D the appropriate entity code from the following:
Alaska Credit-Related Items: Form 6900 is used to report the C corporation
allocation of certain Alaska incentive credits, and recapture of P partnership, or LLC treated as a partnership for
credit for cessation of operations under AS 43.20.046(h) and AS federal tax purposes
43.20.047(h). The film production tax credit is not reported on
Form 6900 because the taxpayer (corporation) must produce a Indicate in column E if a special allocation is made to the partner
credit certificate issued by the DOR directly to, and in the name of, under Internal Revenue Code Section 704. If any box in column E
the corporation claiming the credit. is checked, see the Schedule A instructions for Special Allocations.

Line 12: Report the alternative tax credit for oil and gas exploration Line 3: List the names of all partners that are natural persons
under AS 43.55.025 if the credit is for exploration expenditures or effectively treated as natural persons, in column A. Enter in
against the corporate income tax. column B the percentage ownership held by each partner. Indicate
in column C if a special allocation is made to the partner under
Line 14: If the qualified oil and gas service industry expenditure Internal Revenue Code Section 704.
credit is being allocated to partners, according to the partnership
agreement, then Form 6327 must be completed and attached to The sum of lines 2 and 4 must equal 100%, unless “various” or
“special allocation” is checked.

0405-6900i Rev 02/14/2024 - page 5

- 6 -

Form 6900, Schedule K-1
A partnership is required  to prepare  and give a Form 6900, 
Schedule K-1 to each partner that is not a natural person or is not 
effectively treated as a natural person. A Form 6900, Schedule K-1 
should not be attached for partners who are natural persons or are 
effectively treated as natural persons.

Complete a Schedule K-1 for each partner that is not a natural 
person  or  effectively  treated  as  a  natural  person,  to  report  that 
partner’s distributive share of amounts reported on Schedule A.

Check all boxes that apply.
See How Income is Shared Among Partners, on page 2, for more 
information.

                                                                            0405-6900i  Rev 02/14/2024 - page 6

PDF file checksum: 2640707276

(Plugin #1/9.12/13.0)