SAMPLE K-1-1 UNIT PURCHASE NOT A VALID K-1 KKR CO LP 9 WEST 57TH STREET SUITE 42 NEW YORK, NY 119 K-1 Account Number: 21533533
1,538 43 1,135
Schedule K-1 (Form 165) 218 Department of the Treasury Internal Revenue Service For calendar year 218, or tax year beginning 1 / 1 / 218 ending 6 / 3 / 218 Partner s Share of Income, Deductions, Credits, etc. See back of form and separate instructions. A B C D E F G I1 I2 J K L M Part I Information About the Partnership Partnership s employer identification number 26-42617 Partnership s name, address, city, state, and ZIP code KKR & CO L.P. 6.75% SERIES A PREFERRED UNITS IRS Center where partnership filed return e-file X Check if this is a publicly traded partnership (PTP) Part II Information About the Partner Final K-1 Amended K-1 Partner s identifying number - -6789 9a Net long-term capital gain (loss) Partner s name, address, city, state, and ZIP code SAMPLE K-1-1 UNIT PURCHASE NOT A VALID K-1 9b Collectibles (28%) gain (loss) KKR CO LP 9 WEST 57TH STREET 9c Unrecaptured section 125 gain SUITE 42 NEW YORK, NY 119 16 General partner or LLC X Limited partner or other LLC 1 Net section 1231 gain (loss) member-manager member Partner s share of liabilities: Beginning Nonrecourse.. $ $ Ending Qualified nonrecourse financing... $ $ Recourse... $ $ Partner s capital account analysis: Beginning capital account.... $ 268,6 Capital contributed during the year. $ Current year increase (decrease).. $ 8,436 Withdrawals & distributions... $ ( ) Ending capital account..... $ Tax basis GAAP Section 74(b) book Other (explain) Did the partner contribute property with a built-in gain or loss? Yes X No If Yes, attach statement (see instructions) X Part III 651118 OMB No. 1545-123 Partner s Share of Current Year Income, Deductions, Credits, and Other Items 1 Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4 Guaranteed payments 5 Interest income 6a 6c Ordinary dividends Dividend equivalents 7 Royalties 8 Net short-term capital gain (loss) H X Domestic partner Foreign partner 11 Other income (loss) B 43 What type of entity is this partner? If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here E 19 19 Distributions Partner s share of profit, loss, and capital (see instructions): A 8,438 Beginning Ending * STMT Profit.1976 %. % 12 Section 179 deduction C* 268,598 Loss.1976 %. % 2 Other information Capital % % 13 Other deductions 14 Self-employment earnings (loss) 15 Credits 16 Foreign transactions 17 Alternative minimum tax (AMT) items 18 Tax-exempt income and nondeductible expenses *See attached statement for additional information. For Paperwork Reduction Act Notice, see Instructions for Form 165. www.irs.gov/form165 Cat. No. 11394R Schedule K-1 (Form 165) 218 For IRS Use Only 486 O 63 P* 5 A VARIOUS B 7,985 1,263 C 3,12 9 WEST 57TH STREET SUITE 42 2,264 F 2,359 NEW YORK, NY 119 6b Qualified dividends X Individual.1976. 45 254 992 A 19 D 1,174 A 5 A 3,89 T* STMT V* STMT * STMT 277,36
Schedule K-1 (Form 165) 218 Page 2 This list identifies the codes used on Schedule K-1 for all partners and provides summarized reporting information for partners who file Form 14. For detailed reporting and filing information, see the separate Partner s Instructions for Schedule K-1 and the instructions for your income tax return. 1. Ordinary business income (loss). Determine whether the income (loss) is Code Report on passive or nonpassive and enter on your return as follows. J Work opportunity credit Report on K Disabled access credit Passive loss L Empowerment zone Passive income Schedule E, line 28, column (h) employment credit M Credit for increasing research Nonpassive loss activities Nonpassive income Schedule E, line 28, column (k) N Credit for employer social 2. Net rental real estate income (loss) security and Medicare taxes 3. Other net rental income (loss) O Backup withholding Net income Schedule E, line 28, column (h) P Other credits Net loss 16. Foreign transactions 4. Guaranteed payments Schedule E, line 28, column (k) A Name of country or U.S. } 5. Interest income Form 14, line 2b possession 6a. Ordinary dividends Form 14, line 3b B Gross income from all sources Form 1116, Part I 6b. Qualified dividends Form 14, line 3a C Gross income sourced at 6c. Dividend equivalents partner level 7. Royalties Schedule E, line 4 Foreign gross income sourced at partnership level 8. Net short-term capital gain (loss) Schedule D, line 5 D Section 951A category 9a. Net long-term capital gain (loss) Schedule D, line 12 E Foreign branch category 9b. Collectibles (28%) gain (loss) 28% Rate Gain Worksheet, line 4 F Passive category }Form 1116, Part I (Schedule D instructions) G General category 9c. Unrecaptured section 125 gain H Other 1. Net section 1231 gain (loss) Deductions allocated and apportioned at partner level 11. Other income (loss) Code I J Interest expense Other Form 1116, Part I Form 1116, Part I A Other portfolio income (loss) Deductions allocated and apportioned at partnership level to foreign source B Involuntary conversions income C Sec. 1256 contracts & straddles Form 6781, line 1 K Section 951A category D Mining exploration costs recapture See Pub. 535 E Cancellation of debt Schedule 1 (Form 14), line 21 or Form 982 F Section 951A income G Section 965(a) inclusion H Subpart F income other than } sections 951A and 965 inclusion I Other income (loss) 12. Section 179 deduction 13. Other deductions A Cash contributions (6%) B Cash contributions (3%) C Noncash contributions (5%) D Noncash contributions (3%) }See the Partner s E Capital gain property to a 5% Instructions organization (3%) F Capital gain property (2%) G Contributions (1%) H Investment interest expense Form 4952, line 1 I Deductions royalty income Schedule E, line 19 J Section 59(e)(2) expenditures K Excess business interest expense L Deductions portfolio (other) Schedule A, line 16 M Amounts paid for medical insurance Schedule A, line 1 or Schedule 1 (Form 14), line 29 N Educational assistance benefits O Dependent care benefits Form 2441, line 12 P Preproductive period expenses Q Commercial revitalization deduction from rental real estate activities See Form 8582 instructions R Pensions and IRAs S Reforestation expense deduction T through V Reserved for future use W Other deductions X Section 965(c) deduction 14. Self-employment earnings (loss) Note: If you have a section 179 deduction or any partner-level deductions, see the Partner s Instructions before completing Schedule SE. A Net earnings (loss) from self-employment Schedule SE, Section A or B B Gross farming or fishing income C Gross non-farm income } 15. Credits A Low-income housing credit (section 42(j)(5)) from pre-28 buildings B Low-income housing credit (other) from pre-28 buildings C Low-income housing credit (section 42(j)(5)) from post-27 buildings D Low-income housing credit (other) from post-27 buildings E Qualified rehabilitation G Other rental credits expenditures (rental real estate) F Other rental real estate credits H Undistributed capital gains credit Schedule 5 (Form 14), line 74, box a I Biofuel producer credit } L Foreign branch category M Passive category }Form 1116, Part I N General category O Other Other information P Total foreign taxes paid Form 1116, Part II Q Total foreign taxes accrued Form 1116, Part II R Reduction in taxes available for credit Form 1116, line 12 S Foreign trading gross receipts Form 8873 T Extraterritorial income exclusion Form 8873 U Section 951A(c)(1)(A) tested income V Tested foreign income tax W Section 965 information } X Other foreign transactions 17. Alternative minimum tax (AMT) items A Post-1986 depreciation adjustment B Adjusted gain or loss C Depletion (other than oil & gas) D Oil, gas, & geothermal gross income }See the Partner s Instructions and the Instructions for E Oil, gas, & geothermal deductions Form 6251 F Other AMT items 18. Tax-exempt income and nondeductible expenses A Tax-exempt interest income Form 14, line 2a B Other tax-exempt income C Nondeductible expenses 19. Distributions A Cash and marketable securities B Distribution subject to section 737 C Other property } 2. Other information A Investment income Form 4952, line 4a B Investment expenses Form 4952, line 5 C Fuel tax credit information Form 4136 D Qualified rehabilitation expenditures (other than rental real estate) E Basis of energy property F Recapture of low-income housing Form 8611, line 8 credit (section 42(j)(5)) G Recapture of low-income housing credit (other) Form 8611, line 8 H Recapture of investment credit See Form 4255 I Recapture of other credits J Look-back interest completed long-term contracts See Form 8697 K Look-back interest income forecast See Form 8866 method L Dispositions of property with section 179 deductions M Recapture of section 179 deduction N Interest expense for corporate partners O through Y Z Section 199A income AA Section 199A W-2 wages See the Partner s AB Section 199A unadjusted basis Instructions AC Section 199A REIT dividends AD Section 199A PTP income AE Excess taxable income AF Excess business interest income AG Gross receipts for section 59A(e) AH Other information }
SAMPLE K-1-1 UNIT PURCHASE 21533533 - -6789 Individual 26-42617 Line # Description KKR & Co. L.P. KKR Financial Holdings LLC 1 Ordinary Business Income/(Loss) 486 2 Net Rental Real Estate Income/(Loss) 63 3 Other Net Rental Income/(Loss) 4 1 5 Interest Income 1,123 14 6a Ordinary Dividends 1,158 1,16 6b Qualified Dividends 44 46 7 Royalties 114 14 9c Unrecaptured Sec. 125 Gain/(Loss) 11 5 1 Net Section 1231 Gain/(Loss) 284 78 11a Other Portfolio Income/(Loss) 88 21 11e Cancellation of Debt 5 14 11g Section 965(a) Inclusion 1,135 11h Subpart F Income Other Than Sections 951A and 965 Inclusion 496 11i Other Income/(Loss) 789 18 15o Other Backup Withholding 15p Other Credits 16b Gross Income from All Sources 5,747 2,238 16c Gross Income Sourced at Partner Level 2,815 287 16f Passive Category Foreign Source Income 1,543 816 17d Oil, Gas & Geothermal - Gross Income 1,76 98 18a Tax-Exempt Interest Income 5 18b Other Tax-Exempt Income 43 2a Investment Income 2,483 1,47 2t1 Total Sustained Depletion - Working 37 2t2 Partner's Share of Production Quantity - Working 2 2t4 Percentage Depletion in Excess of Cost - Working 37 2t5 Percentage Depletion in Excess of Basis - Working 37 2t6 Total Sustained Depletion - Royalty 2t7 Partner's Share of Production Quantity - Royalty 2t9 Percentage Depletion in Excess of Cost - Royalty 2t1 Percentage Depletion in Excess of Basis - Royalty 2AD Section 199A PTP Income 586 1 2AE Excess Taxable Income 181
1 SAMPLE K-1-1 UNIT PURCHASE 21533533 - -6789 Individual 26-42617 AC DZ DESCRIPTION BUY EXCHANGE TRANSACTION DATE 8/1/216 6/3/218 BROKER OR CERTIFICATE NUMBER MAN MAN UNITS 1,. -1,. END OF YEAR UNITS.
SAMPLE K-1-1 UNIT PURCHASE 21533533 - -6789 Individual 26-42617 KKR & Co. L.P. EIN 26-42617 - STATE INFORMATION (Due to rounding and other federal and State differences, State totals may not agree to federal totals) (You may be required to file a tax return with the states listed below. Please consult your tax advisor.) STATE (1) ORDINARY INCOME OR LOSS (-) (2) RENTAL REAL ESTATE INCOME OR LOSS (-) (3) OTHER RENTAL INCOME OR LOSS (-) (4) ROYALTY INCOME OR LOSS (-) (5) DEPLETION INFORMATION AR CA CO GA IL IN KS KY LA MD MI MS MT ND NE NM NY OH OK OR PA UT VA WV 6 8 6 5 2 2 2 1 1 6 2 6 1 3 7 2 2
SAMPLE K-1-1 UNIT PURCHASE 21533533 - -6789 Individual 26-42617 KKR FINANCIAL HOLDINGS LLC EIN 11-381844 - STATE INFORMATION (Due to rounding and other federal and State differences, State totals may not agree to federal totals) (You may be required to file a tax return with the states listed below. Please consult your tax advisor.) STATE (1) ORDINARY INCOME OR LOSS (-) (2) RENTAL REAL ESTATE INCOME OR LOSS (-) (3) OTHER RENTAL INCOME OR LOSS (-) (4) ROYALTY INCOME OR LOSS (-) (5) DEPLETION INFORMATION AR CA CO GA IL IN KS KY LA MD MI MS MT ND NE NM NY OH OK OR PA UT VA WV 5 11
98 88 1,677 41 2,264 19 1,135 496 897 897 1,174
37 2 37 37
93 93 486 51 5 989
587 181 1,166 6,87
13 43 282 87 43 213 37 3 18 1,751 134 98 74
22 93 266 5 11 1,778 21 281 13