1 Unit example K-1 for REAL Per $1,000 investment

Transcription

1 Schedule K-1 (Form 1065) For calendar year 2013, or tax Department of the Treasury year beginning Internal Revenue Service ending Partner's Share of Income, Deductions, Credits, etc. See separate instructions. Part I Information About the Partnership Final K-1 Amended K-1 OMB No Part III Partner's Share of Current Year Income, Deductions, Credits, and Other Items 1 Ordinary business income (loss) 15 Credits 0. 2 Net rental real estate income (loss) Other net rental income (loss) 16 Foreign transactions A Partnership's employer identification number 4 Guaranteed payments B Partnership's name, address, city, state, and ZIP code 5 Interest income REAL ESTATE ASSOCIATES LIMITED 6a Ordinary dividends 6860 S. YOSEMITE COURT, SUITE Alternative min tax (AMT) items CENTENNIAL, CO b Qualified dividends B* -1. C IRS Center where partnership filed return OGDEN, UT 7 Royalties D Check if this is a publicly traded partnership (PTP) 8 Net short-term capital gain (loss) 18 Tax-exempt income and nondeductible expenses Part II Information About the Partner 9a Net long-term capital gain (loss) 16 E Partner's identifying number 9b Collectibles (28%) gain (loss) 19 Distributions F Partner's name, address, city, state, and ZIP code 9c Unrecaptured sec 1250 gain RONALD AROYAN Other information 10 Net section 1231 gain (loss) A PO BOX PAIA, HI Other income (loss) G General partner or LLC Limited partner or other LLC member-manager member H Domestic partner Foreign partner I1 What type of entity is this partner? INDIVIDUAL 12 Section 179 deduction I2 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here ~~~~ J Partner's share of profit, loss, and capital: 13 Other deductions Beginning Ending Profit % % Loss % % Capital % % 14 Self-employment earnings (loss) K Partner's share of liabilities at year end: A 0. Nonrecourse ~~~~~~~~~~~~~~~~ $ Qualified nonrecourse financing ~~~~~~~~ $ *See attached statement for additional information. Recourse ~~~~~~~~~~~~~~~~~~ $ 0. 1 Unit example K-1 for REAL Per $1,0 investment L Partner's capital account analysis: Beginning capital account ~~~~~~~~~~ $ -57. Capital contributed during the year ~~~~~~ $ Current year increase (decrease) ~~~~~~~~ $ 278. Withdrawals & distributions ~~~~~~~~~~ $ ( ) Ending capital account ~~~~~~~~~~~~ $ 221. For IRS Use Only Tax basis GAAP Section 704(b) book Other (explain) M Did the partner contribute property with a built-in gain or loss? Yes No If "Yes", attach statement (see instructions) LHA For Paperwork Reduction Act Notice, see Instructions for Form IRS.gov/form1065 Schedule K-1 (Form 1065) REAL ESTATE ASSOCIATES LIMI _1

2 REAL ESTATE ASSOCIATES LIMITED }}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SCHEDULE K-1 ALTERNATIVE MINIMUM TAX, ADJUSTED GAIN OR LOSS, BOX 17, CODE B }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} DESCRIPTION PARTNER FILING INSTRUCTIONS AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}} SECTION 1231 GAIN OR LOSS SEE FORM 6251 INSTRUCTIONS -1. }}}}}}}}}}}}}} TOTAL TO SCHEDULE K-1, BOX 17, CODE B -1. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SCHEDULE K-1 FOOTNOTES }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} BOX 17F, ACE DEPRECIATION ADJUSTMENT, IS APPLICABLE TO CORPORATIONS AND PASS-THROUGH ENTITIES ONLY. LINE 9C - UNRECAPTURED SECTION 1250 GAIN: AMOUNT RELATED TO LINE 9A, LONG TERM CAPITAL GAIN: 16 AMOUNT RELATED TO LINE 10, SECTION 1231 GAIN: 91. YOUR SHARE OF MICHIGAN SOURCED INCOME IS: 114. YOUR SHARE OF MICHIGAN ESTIMATED WITHHOLDING PAID ON YOUR YOUR SHARE OF WEST VIRGINIA INCOME IS: 46. YOUR SHARE OF VIRGINIA INCOME IS: 44. YOUR SHARE OF KENTUCKY INCOME IS: 31. PARTNER NUMBER REAL ESTATE ASSOCIATES LIMI _1

3 (FORM 765) KENTUCKY SCHEDULE K-1 41A765 (K-1) DEPARTMENT OF REVENUE See instructions. For calendar year 2013 or fiscal year beginning, 2013, and ending,. Partner's identifying Partnership's Kentucky Corporation/LLET number FEIN Account Number 1 Unit example K-1 for REAL Partner's name, address and ZIP code Partnership's name, address and ZIP code Check if applicable: Per $5,0 investment Qualified investment pass-through entity RONALD AROYAN REAL ESTATE ASSOCIATES LIMITED PO BOX S. YOSEMITE COURT, SUITE 2222 PAIA, HI CENTENNIAL, CO A This partner is a general partner limited partner F Enter partner's (i) Before change (ii) End of or termination year limited liability company member percentage of: B Partner's share of liabilities: Profit sharing ~~ % % Nonrecourse ~~~~~~~~~~~~~ $ Loss sharing ~~ % % Qualified nonrecourse financing ~~~~ $ Ownership of capital % % Other ~~~~~~~~~~~~~~~~~ $ 0. C What type of entity is this partner? Individual Estate Corporation S Corporation General Partnership Trust Other Pass-through Entity D E Partner's taxable percentage of partnership's distributive share items below (1) Resident partner ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1% (2) Nonresident partner (see Schedule A, Section I, line 12) ~~~~~~~~~~~~~~~~~~~ % Check box if nonresident partner's income is reported on: Kentucky Nonresident Income Tax Withholding on Distributive Share Income Report and Composite Income Tax Return (Form NP-WH and Form PTE-WH) (a) Distributive Share Items Income (Loss) 1. Ordinary income (loss) from trade or business activities ~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 Net income (loss) from rental real estate activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net income (loss) from other rental activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Portfolio income (loss): (a) (b) (c) Interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dividends~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Royalties ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4(a) (b) (c) (d) Net short-term capital gain (loss) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (d) (e) Net long-term capital gain (loss) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (e) (f) Other portfolio income (loss) (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (f) 5. Guaranteed payments to partners~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6. Section 1231 net gain (loss) (other than due to casualty or theft) ~~~~~~~~~~~~~~~~~~~~~~ 7. Other income (loss) (attach schedule) Deductions 8. Charitable contributions (attach schedule) and housing for homeless deduction (attach Schedule HH) ~~~ 8 9. IRC Section 179 expense deduction (attach federal Form 4562 and Kentucky Form 4562) ~~~~~~~~~ Deductions related to portfolio income (loss) (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~ Other deductions (attach schedule) 11 Investment Interest 1 (a) Interest expense on investment debts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 12(a) (b) (1) Investment income included on lines 4(a), 4(b), 4(c) and 4(f) above~~~~~~~~~~~~~~~~~ (b)(1) (2) Investment expenses included on line 10 above (2) PARTNER'S SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC. (b) Amount 2013 Final K-1 Amended K

4 Form 765 (2013) Page 2 KENTUCKY SCHEDULE K-1 Commonwealth of Kentucky DEPARTMENT OF REVENUE PARTNER'S SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC.. (a) Distributive Share Items - continued Tax Credits Kentucky Small Business Investment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Skills Training Investment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Certified Rehabilitation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Kentucky Unemployment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Recycling/Composting Equipment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Kentucky Investment Fund Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Coal Incentive Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Qualified Research Facility Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ GED Incentive Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Voluntary Environmental Remediation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Biodiesel Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Environmental Stewardship Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Clean Coal Incentive Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Ethanol Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Cellulosic Ethanol Tax Credit 27 Form 5695-K Pass-through Amounts 28. Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 3) ~~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 9) ~~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 15) ~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 29) ~~~~~~~~~~~~~~~~~~ 31 3 Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 32) ~~~~~~~~~~~~~~~~~~ 32 3 Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 44) ~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 47) ~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 54) ~~~~~~~~~~~~~~~~~~ Energy Efficiency Products Tax Credit (Enter on Form 5695-K, line 60) ENERGY STAR Home or ENERGY STAR Manufactured Home Tax Credit ~~~~~~~~~~~~~~~~~ Railroad Maintenance and Improvement Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Railroad Expansion Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Endow Kentucky Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ New Markets Development Program Tax Credit 41 (b) Amount Other Items 4 (a) Type of Section 59(e)(2) expenditures 42(a) (b) Amount of Section 59(e)(2) expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (b) 4 Tax-exempt interest income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other tax-exempt income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Nondeductible expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Property distributions (including cash) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Supplemental information required to be reported to each partner (attach schedule(s)) 47 LLET Pass-through Items 48. Partner's share of partnership's Kentucky sales from Schedule K, Section II, line 1 ~~~~~~~~~~~~ Partner's share of partnership's total sales from Schedule K, Section II, line 2 ~~~~~~~~~~~~~~~ Partner's share of partnership's Kentucky property from Schedule K, Section II, line 3~~~~~~~~~~~ Partner's share of partnership's total property from Schedule K, Section II, line 4 ~~~~~~~~~~~~~ 51 5 Partner's share of partnership's Kentucky payroll from Schedule K, Section II, line 5~~~~~~~~~~~~ 52 5 Partner's share of partnership's total payroll from Schedule K, Section II, line 6 ~~~~~~~~~~~~~~ Partner's share of Kentucky gross profits from Schedule K, Section II, line 7~~~~~~~~~~~~~~~~ Partner's share of total gross profits from all sources from Schedule K, Section II, line 8 ~~~~~~~~~~ Partner's share of limited liability entity tax (LLET) nonrefundable credit from Schedule K, Section II, line

5 Form 765 (2013) Page 3 KENTUCKY SCHEDULE K-1 Commonwealth of Kentucky DEPARTMENT OF REVENUE PARTNER'S SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC.. (a) Distributive Share Items - continued Resident Partner Adjustment 57. Combination of Kentucky Schedule K-1, lines 1 through 6, 9 and portions of lines 7 and 11. Add income amounts and subtract (loss) and deduction amounts (see instructions) ~~~~~~~~~~~~ Combination of federal Schedule K-1, lines 1 through 10, 12 and portions of lines 11 and 1 Add income amounts and subtract (loss) and deduction amounts (see instructions) ~~~~~~~~~~~~ Enter difference of lines 57 and 58 here and on appropriate line on Schedule M (see instructions) 59 (b) Amount

6 NR WITHHOLDING!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING Taxable Year Ending PTE-WH Amended ON DISTRIBUTIVE SHARE INCOME 1 2 / A2 (10-13) Mo. Yr. Composite (1) Pass-through entity's FEIN (6) Kentucky distributive share income subject to withholding/income tax ~ 6 (2) Pass-through entity's Kentucky Corporation/LLET Acct. No. Exempt (see instructions) 30. (7) Tax before credit (3) Pass-through entity's name, address and ZIP Code (line 6 multiplied by.06 (6%)) ~ 7 (8) Enter partner's, member's or REAL ESTATE ASSOCIATES LIMITED shareholder's credits ~~~~ S. YOSEMITE COURT, SUITE 2222 (9) Kentucky income tax CENTENNIAL CO withheld/paid 9 (4) Partner's, member's or shareholder's Social Security Number or FEIN Copy C - Keep With Individual's or Check Box if a Corporation Corporation's Records 1(5) Unit Partner's, example member's K-1 or shareholder's for REAL name, address and ZIP Code RONALD AROYAN Per $5,0 investment PO BOX PAIA, HI 96779!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! KENTUCKY NONRESIDENT INCOME TAX WITHHOLDING Taxable Year Ending PTE-WH Amended ON DISTRIBUTIVE SHARE INCOME 1 2 / A2 (10-13) Mo. Yr. Composite (1) Pass-through entity's FEIN (6) Kentucky distributive share income subject to withholding/income tax ~ 6 (2) Pass-through entity's Kentucky Corporation/LLET Acct. No. Exempt (see instructions) 30. (7) Tax before credit (3) Pass-through entity's name, address and ZIP Code (line 6 multiplied by.06 (6%)) ~ 7 (8) Enter partner's, member's or REAL ESTATE ASSOCIATES LIMITED shareholder's credits ~~~~ S. YOSEMITE COURT, SUITE 2222 (9) Kentucky income tax CENTENNIAL CO withheld/paid 9 (4) Partner's, member's or shareholder's Social Security Number or FEIN Copy B - File With Individual's or Corporation's Check Box if a Corporation Income Tax Return 1(5) Unit Partner's, example member's K-1 or shareholder's for REAL name, address and ZIP Code RONALD AROYAN Per $5,0 investment PO BOX PAIA, HI 96779

7 2013 Virginia Schedule VK-1 (Form 502) Owner's Share of Income and Virginia Modifications and Credits Check If - Final If SHORT Period Return: Beginning Date, 2013; Ending Date Amended Return Owner is Participating in an Individual Unified Nonresident Return Owner Information Pass-Through Entity (PTE) Information Name RONALD AROYAN Federal Employer ID Number or SSN Name Federal Employer ID Number 1 Unit example K-1 for REAL REAL ESTATE ASSOCIATES LI Per $5,0 investment Address Address Taxable Year End Date PO BOX S. YOSEMITE COURT, 12/31/13 Address Address City or Town, State And ZIP Code Additional Owner Information City or Town, State And ZIP Code PAIA, HI CENTENNIAL, CO a. Date Owner Acquired Interest in the PTE (MM/DD/YYYY) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b. Owner's Entity Type (Enter code; see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ NON c. Owner's Participation Type (Enter code; see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ LPT d. Owner's Participation Percentage (Example: 47.35%; see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 0 % e. Amount Withheld by PTE for the Owner ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 f. If Owner or Entity is Exempt From Withholding Enter an Exemption Code (see instructions) ~~~~~~~~~~~~~~~~~~ Distributive or Pro Rata Income and Deductions See instructions. 1. Total of Taxable Income Amounts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total of Deductions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax-Exempt Interest Income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Allocation and Apportionment 4. Income Allocated to Virginia (Owner's Share From PTE's Schedule 502A, Section C, Line 2) ~~~~~~~~~~~~~~~ 5. Income Allocated Outside of Virginia (Owner's Share From PTE's Schedule 502A, Section C, Line 3(e)) ~~~~~~~~~~ 6. Apportionable Income (Owner's Share From PTE's Schedule 502A, Section C, Line 4) ~~~~~~~~~~~~~~~~~~~ 7. Virginia Apportionment Percentage (From PTE's Schedule 502A, Section B, percent from Line 1 or Line 2(h), or 1%) ~~~ Virginia Additions - Owner's Share 8. Fixed-Date Conformity - Depreciation ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Fixed-Date Conformity - Other ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net Income Tax or Other Tax Used as a Deduction in Determining Taxable Income (see instructions) ~~~~~~~~~~~ Interest on Municipal or State Obligations Other than from Virginia ~~~~~~~~~~~~~~~~~~~~~~~~~~ Other Additions (See Instructions for Schedule 502ADJ for Addition Codes.) Code Amount Code Amount 12a 12b % 12c 12d 1 Total Additions (add Lines 8-11 and 12a-12d)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 Virginia Subtractions - Owner's Share 14. Fixed-Date Conformity - Depreciation ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Fixed-Date Conformity - Other ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Income From Obligations of the United States ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other Subtractions (See Instructions for Schedule 502ADJ for Subtraction Codes.) Code Amount Code Amount 17a 17b 17c 17d 18. Total Subtractions (Add Lines and 17a-17d) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 18. Va. Dept. Of Taxation VK-1 (Rev 10/13) THERE ARE NO ADJUSTMENTS OR CREDITS FOR THIS PARTNER.

8 2013 Virginia Schedule VK-1 Page 2 Owner Federal Employer ID Number or SSN PTE Federal Employer ID Number Virginia Tax Credits. See the Schedule CR Instructions (Individuals) or Form 5 Instructions (Corporations). Nonrefundable Credits 1. State Income Tax Paid (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1. Neighborhood Assistance Act Credit Enterprise Zone Act General Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4. Enterprise Zone Act Zone Investment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Reserved for future use ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Conservation Tillage Equipment Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Biodiesel and Green Diesel Fuels Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Precision Fertilizer and Pesticide Application Equipment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~ Recyclable Materials Processing Equipment Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Rent Reduction Program Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ a. Clean-Fuel Vehicle Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11a. 11b. Vehicle Emissions Testing Equipment Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b. 1 1 Major Business Facility Job Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Clean-Fuel Vehicle Job Creation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Day-Care Facility Investment Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Low-Income Housing Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Agricultural Best Management Practices Tax Credit. (If an individual, see Schedule CR instructions.) ~~~~~~~~~~~~ Worker Retraining Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Waste Motor Oil Burning Equipment Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Riparian Forest Buffer Protection for Waterways Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Virginia Coal and Production Incentive Tax Credit ~~~~~~~~~ Enter the amount of credit assigned to another party ~~~~~~~ Virginia Coal and Production Incentive Tax Credit available for use by owner (Subtract Line 21 from Line 20) ~~~~~~~~ 2 2 Historic Rehabilitation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Land Preservation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Qualified Equity and Subordinated Debt Investments Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Community of Opportunity Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Green Jobs Creation Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Farm Wineries and Vineyards Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ International Trade Facility Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Port Volume Increase Tax Credit Barge and Rail Usage Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Livable Home Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 3 Research and Development Expenses Tax Credit (Use this line if the taxpayer does not qualify for a refundable credit) ~~~~ Telework Expenses Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total Nonrefundable Credits (Total Lines 1-19 and 22-34) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 35. Refundable Credits 36. 1% Coalfield Employment Enhancement and/or Virginia Coal Employment and Production Incentive Tax Credits from Schedule B, Line 2 of your 2013 Form 306 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Full Credit: Enter amount from 2013 Form 306, Line 12 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ % Credit: Enter amount from 2013 Form 306, Line 13 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total Coal Related Tax Credits allowable this year: Add Lines 37 and 38 ~~~~~~~~~~~~~~~~~~~~~~~~ Coalfield Employment Enhancement Tax Credit earned to be used when completing your 2016 return. Enter amount from your 2013 Form 306, Line 11 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Motion Picture Production Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Research and Development Expenses Tax Credit ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 4 Total Refundable Credits. Add Lines 39, 41 and 42 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 Notice: You have received this Schedule VK-1 because the above named PTE earned income from Virginia sources and has passed through to you a portion of that Virginia source income based on your ownership of the PTE. A copy of this schedule has been filed with the Department. Everyone who receives Virginia source income is subject to taxation by Virginia regardless of state of residency or domicile. You may be required to file a Virginia tax return even though you may be a nonresident individual or a business domiciled outside of Virginia. To determine if you are required to file a Virginia income tax return, consult a tax professional. Information and forms may be obtained at or by calling the Department at (individuals) or (businesses)

9 WEST VIRGINIA SCHEDULE K-1 EQUIVALENT Beginning Partner's West Virginia Information For Calendar Year 2013 or Fiscal Year, 2013; and Ending, Partner's 1 UnitName, example Address and K-1 ZIP for CodeREAL Partner Number RONALD AROYAN Partner's Social Security Number or Per $5,0 investment Employer Identification Number PO BOX PAIA, HI Resident Amended Schedule K-1 Nonresident Final Schedule K-1 Composite Partnership's Name, Address and ZIP Code WV/NRW-4 Type of Partner REAL ESTATE ASSOCIATES LIMITED INDIVIDUAL 6860 S. YOSEMITE COURT, SUITE 2222 Partner's Percentage of: CENTENNIAL, CO Profit and Loss % Partnership's Identifying Number Ordinary Income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1. Other Income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ SEE STATEMENT 278. Other Expenses/Deductions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net Modification ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4. Modified Federal Partnership Income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5. Apportionment Percentage ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6. Apportioned West Virginia Income ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7. Nonresident Income Tax Withheld ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Nonresident Tax Remitted With The Composite Return ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

10 REAL ESTATE ASSOCIATES LIMITED }}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ WV SCHEDULE K-1 PARTNER'S OTHER INCOME }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} NET INCOME/LOSS RENTAL REAL ESTATE ACTIVITIES -6. INTEREST INCOME NET LONG-TERM CAPITAL GAIN (LOSS) 16 NET GAIN (LOSS) UNDER SECTION }}}}}}}}}}}}}} TOTAL OTHER INCOME TO SCHEDULE K-1 EQUIVALENT, LINE ~~~~~~~~~~~~~~ PARTNER NUMBER

11 NRW-2 REV 8-11 Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization Read Instructions ORGANIZATION NAME AND MAILING ADDRESS Name and Address Name and Address RONALD AROYAN REAL ESTATE ASSOCIATES LIMITED 6860 S YOSEMITE COURT SUITE 2222 PO BOX CENTENNIAL CO PAIA HI NONRESIDENT'S NAME AND MAILING ADDRESS 1 Unit example K-1 for REAL Per $5,0 investment West Virginia Identification Number Federal Identification Number Social Security Number West Virginia Identification Number Check One: 1. Income subject to withholding for nonresident $ as reported on organization's S Corporation, Trust S Corporation Partnership Partnership or Fiduciary Return 46. Amount of West Virginia income tax withheld $ Estate Limited Liability Company and refunded (see instructions) Taxable Year of Organization Beginning Ending MM DD YYYY MM DD YYYY TO BE FILED IN THE ABSENCE OF FORM WV/NRW-4, WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT