1 Unit example K-1 for REAL VI

Transcription

1 2992 Schedule K-1 (Form 165) For calendar year 213, 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 A Partnership's employer identification number B Partnership's name, address, city, state, and ZIP code 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. 2 Net rental real estate income (loss) 9. 3 Other net rental income (loss) 4 Guaranteed payments 5 Interest income 16 Foreign transactions REAL ESTATE ASSOCIATES LIMITED VI 686 S. YOSEMITE COURT, SUITE 2222 CENTENNIAL, CO 8112 C IRS Center where partnership filed return OGDEN, UT D Check if this is a publicly traded partnership (PTP) 6a Ordinary dividends 6b Qualified dividends 7 Royalties 8 Net short-term capital gain (loss) 17 Alternative min tax (AMT) items 18 Tax-exempt income and nondeductible expenses 9a Net long-term capital gain (loss) Part II Information About the Partner 362. 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 125 gain ROBIN A STANLEY Other information 1 Net section 1231 gain (loss) 692 SADDLE HORSE WAY 111. CITRUS HEIGHTS, CA Other income (loss) G General partner or LLC X Limited partner or other LLC member-manager member H X 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.11957%.11957% Loss.11957%.11957% Capital.11957%.11957% 14 Self-employment earnings (loss) K Partner's share of liabilities at year end: A. Nonrecourse ~~~~~~~~~~~~~~~~ $ Qualified nonrecourse financing ~~~~~~~~ $ 3. *See attached statement for additional information. Recourse ~~~~~~~~~~~~~~~~~~ $. L Partner's capital account analysis: Beginning capital account ~~~~~~~~~~ $ 155. Capital contributed during the year ~~~~~~ $ Current year increase (decrease) ~~~~~~~~ $ 482. Withdrawals & distributions ~~~~~~~~~~ $ ( ) Ending capital account ~~~~~~~~~~~~ $ 637. For IRS Use Only X Tax basis GAAP Section 74(b) book Other (explain) M Did the partner contribute property with a built-in gain or loss? Yes X No If "Yes", attach statement (see instructions) LHA For Paperwork Reduction Act Notice, see Instructions for Form 165. IRS.gov/form165 Schedule K-1 (Form 165) REAL ESTATE ASSOCIATES LIMI 41935_1

2 REAL ESTATE ASSOCIATES LIMITED VI }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} SCHEDULE K-1 FOOTNOTES BOX 17F, ACE DEPRECIATION ADJUSTMENT, IS APPLICABLE TO CORPORATIONS AND PASS-THROUGH ENTITIES ONLY. LINE 9C - UNRECAPTURED SECTION 125 GAIN: AMOUNT RELATED TO LINE 9A, LONG TERM CAPITAL GAIN: 362. AMOUNT RELATED TO LINE 1, SECTION 1231 GAIN: 72. YOUR SHARE OF 213 INCOME CONSISTS OF THE FOLLOWING AMOUNTS ALLOCATED AND APPORTIONED BY STATE. TENNESSEE SOURCE LINE 2: -5. PENNSYLVANIA SOURCE LINE 2: -19. PENNSYLVANIA SOURCE LINE 9A: 182. KENTUCKY SOURCE LINE 2: -4. KENTUCKY SOURCE LINE 9A: 93. MISSISSIPPI SOURCE LINE 2: -2. MISSISSIPPI SOURCE LINE 9A: 86. NEW JERSEY SOURCE LINE 2: 39. 1% OF LINE 1, LINE 17B, AND LINE 17F AND US GOVERNMENT INTEREST ARE FROM TENNESSEE SOURCES. PARTNER NUMBER REAL ESTATE ASSOCIATES LIMI 41935_1

3 2992 Form (Rev. 9/13) Mississippi Schedule K S Corporation X Partnership X Final K-1 Amended K-1 Composite PART I: INFORMATION ABOUT THE ENTITY A Entity FEIN B Entity's name, address, city, state and ZIP code 2 Net rental real estate income (loss) REAL ESTATE ASSOCIATES LIMITED VI 686 S. YOSEMITE COURT, SUITE CENTENNIAL CO Other net rental income (loss) PART III: PARTNER'S SHARE OF CURRENT YEAR INCOME, DEDUCTIONS, CREDITS, AND OTHER ITEMS 1 Ordinary business income (loss) 15 Self-employment earnings (loss) 16 Credits C If partnership box was checked above, is the partnership a publicly traded partnership (PTP)? 4 Guaranteed payments PART II: INFORMATION ABOUT THE OWNER / PARTNER D Owner / partner's SSN or FEIN Per $5, investment E Owner / partner's name, address, city, state and ZIP code ROBIN A STANLEY 5 6a 6b Interest income Ordinary dividends Qualified dividends 692 SADDLE HORSE WAY CITRUS HEIGHTS CA Royalties 18 Alternative minimum tax (AMT) items F General partner or LLC Limited partner or other LLC member-manager X member 8 Net short-term capital gain (loss) G What type of entity is the partner? INDIVIDUAL Foreign transactions H I J K Check box if 5% of the net gain / profit was withheld. Enter 9a Net long-term capital gain (loss) 19 Items affecting shareholder basis X amount of withholding remitted for partner b Collectibles (28% ) gain (loss) Partner's share of profit, loss and capital: Beginning Ending 9c Unrecaptured section 125 gain 2 Tax-Exempt income and nondeductible expenses Profit Loss Net section 1231 gain (loss) Capital Other income (loss) STMT Partner's share of liabilities at year end: 87 Nonrecourse ~~~~~~~~~ 12 Charitable contributions 21 Distributions Qualified nonrecourse financing 3 Recourse ~~~~~~~~~~~ 13 Section 179 deduction Partner's Mississippi capital account analysis: 14 Other deductions STMT 22 Other information Beginning capital account ~~ Capital contributed during the year Current year increase (decrease) 482 STATEMENT Withdrawals and distributions ~ PART IV: MISSISSIPPI TAX CREDITS Ending capital account ~~~~ 637 (Enter credit code and name from Form 84-41) Code Credit Amount X Tax Basis GAAP Other L Did the partner contribute property with a built-in gain or loss? Yes X No If "Yes", attach statement. M Shareholder's percentage of stock ownership for tax year N Mississippi apportionment ratio for tax year

4 REAL ESTATE ASSOCIATES LIMITED VI }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} MS OTHER INCOME (LOSS) DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} NONBUSINESS INCOME/LOSS ALLOCATED TO MISSISSIPPI 87 }}}}}}}}}}}}}} TOTAL TO MS , LINE ~~~~~~~~~~~~~~ MS OTHER DEDUCTIONS DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} NONBUSINESS INCOME/LOSS EVERYWHERE 32 }}}}}}}}}}}}}} TOTAL TO MS , LINE ~~~~~~~~~~~~~~ MS OTHER INFORMATION, BOX 22 DESCRIPTION AMOUNT }}}}}}}}}}} }}}}}}}}}}}}}} TAX WITHHELD ON PARTNERSHIP INCOME ON FORM PARTNER NUMBER 2992

5 2992 SCHEDULE STATE OF NEW JERSEY 119 NJK-1 (Form NJ-165) 213 PARTNER'S SHARE OF INCOME For Calendar Year 213, or Fiscal Year Beginning, 213 and ending,. PART I Partner's SS # or Federal EIN Partner's Name Street Address General Information Partnership's Federal EIN / ROBIN A STANLEY Per $5, investment Partnership's Name Partnership's Street Address City State ZIP Code City State ZIP Code CITRUS HEIGHTS, CA CENTENNIAL, CO 8112 What type of entity is partner? NR Enter Partner's percentage of: (see instructions) Code (i) Before Decrease (ii) End of Year or Termination Date Partner's Interest in Partnership began: 1/12/1982 Profit Sharing % % Month Day Year Loss Sharing % % Final NJK-1 Hedge Fund Capital Ownership % % Amended NJK-1 Member of Composite Return PART II Income Information REAL ESTATE ASSOCIATES LIMITED VI 692 SADDLE HORSE WAY 686 S. YOSEMITE COURT, SUITE 2222 NJ-14 Filers B. New Jersey Income Classifications A. Total Distribution Enter Amounts on NJ-14NR Filers Source Amounts Line Shown Below 1. Partnership Income (loss) Net Guaranteed Payments 3. Partner's 41(k) Contribution 4. Distributive Share of Partnership Income (loss) (Line 1 plus Line 2 minus Line 3) Line 2, Page 2 Line 22, Page Pension Line 19, Page 2 6. Net Gain (loss) from Disposition of Assets as a Result of a Line 18, Page 2 Line 18, Page 1 Complete Liquidation PART III Partner's Information 1. Nonresident Partner's Share of NJ Tax ~~~~~~~~~~~~~~~~~~~~~~ 1. Line 19a, Page 1 CBT-1 Line 1a, Page 1 CBT-1S Line 8, PART-1 Line 47, NJ-14NR Line 21, NJ-18C 2. Line 32a, NJ Partner's HEZ Deduction ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Partner's Sheltered Workshop Tax Credit ~~~~~~~~~~~~~~~~~~~~~ 3. PART IV Supplemental Information (Attach Schedule) THIS FORM MAY BE REPRODUCED REAL ESTATE ASSOCIATES LIMI 41935_1

6 PA Schedule NRK-1 (5-13) 213 Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits STANLEY ROBIN A Final N Per $5, investment (Individual=1, PA S Corp=2, All Other Corp=3, Estate/Trust=4, Partnership=5, LLC=6, Exempt=7) Owner SADDLE HORSE WAY Shareholder's Stock Ownership % Amended N CITRUS HEIGHTS CA Beneficiary's year-end Distribution % Partner's % of: REAL ESTATE ASSOCIATES LIMITED VI Profit sharing 1 CENTENNIAL CO Loss sharing 1 Fiscal Year Short Year N (Estate/Trust=E, Partnership=P, PA S Corp=S, LLC=L) P Capital Ownership 1 N General Partner or N Limited Partner or Y LLC Member-Manager Other LLC Member Part II NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return PA-Taxable Business Income (Loss) from Operations Net Gain (Loss) from the Sale, Exchange or Disposition of Property Net Income (Loss) from Rents, Royalties, Patents and Copyrights Income of/from Estates or Trusts Gambling and Lottery Winnings (Loss) Part III Part IV 6 PA Nonresident Tax Withheld 7 Total Other Credits. Submit statement. 8 Distributions of Cash, Marketable Securities, and Property - not including guaranteed payments 9 Guaranteed Payments for Capital or Other Services 1 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) 11 Guaranteed Payments to the Retired Partner Part V Part VI Part VII 12 Distributions from PA Accumulated Adjustments Account 13 Distributions of Cash, Marketable Securities, and Property 14 Nontaxable income (loss) or nondeductible expenses required to calculate owner's economic investment. Submit statement. Note: Lines 15 through 18 are for information purposes only. 15 Owner's Share of IRC Section 179 allowed according to PA rules 16 Owner's Share of Straight-Line Depreciation 17 Partner's Share of Nonrecourse Liabilities at year-end 18 Partner's Share of Recourse Liabilities at year-end Liquidating N CCH