SAMPLE K- - UNIT PURCHASE NOT A VALID K- KKR CO LP 9 WEST 57TH STREET SUITE 42 NEW YORK, NY 9
Schedule K- (Form 65) 26 Department of the Treasury Internal Revenue Service For calendar year 26, or tax year beginning, 26 ending, 2 Partner s Share of Income, Deductions, Credits, etc. See back of form and separate instructions. A B C D E F G Part I Information About the Partnership Partnership s employer identification number 26-4267 Partnership s name, address, city, state, and ZIP code KKR & CO L.P. 6.5% SERIES B PREFERRED UNITS Final K- Amended K- IRS Center where partnership filed return 7 Royalties e-file 36 X Check if this is a publicly traded partnership (PTP) 8 Net short-term capital gain (loss) Part II Information About the Partner Partner s identifying number - -6789 Partner s name, address, city, state, and ZIP code SAMPLE K- - UNIT PURCHASE 9c Unrecaptured section 25 gain NOT A VALID K- KKR CO LP 45 9 WEST 57TH STREET Net section 23 gain (loss) SUITE 42 NEW YORK, NY 9 82 General partner or LLC X Limited partner or other LLC Other income (loss) member-manager member H X Domestic partner Foreign partner I I2 J What type of entity is this partner? If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here................... Partner s share of profit, loss, and capital (see instructions): Beginning Ending Profit % % Loss. %.27 % Capital % % Part III 653 OMB No. 545-23 Partner s Share of Current Year Income, Deductions, Credits, and Other Items Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4 Guaranteed payments 5 Interest income 6a 9a 9b Ordinary dividends Net long-term capital gain (loss) Collectibles (28%) gain (loss) 2 Section 79 deduction 3 Other deductions 5 Credits 94 O 35 6 Foreign transactions 3 A VARIOUS B 7,898 2,47 C 3,75 9 WEST 57TH STREET SUITE 42 2,9 D,453 NEW YORK, NY 9 6b Qualified dividends Individual,33 A 25 F* 89..27 T* STMT 7 Alternative minimum tax (AMT) items D 934 8 Tax-exempt income and nondeductible expenses A 9 Distributions A 7,899 2 Other information..27 A 5,28 K L M Partner s share of liabilities at year end: Nonrecourse...... $ Qualified nonrecourse financing. $ Recourse....... $ Partner s capital account analysis: Beginning capital account... $ Capital contributed during the year $ 259,3 Current year increase (decrease). $ 7,899 Withdrawals & distributions.. $ ( ) Ending capital account.... $ X 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) 7,899 259,3 T* STMT 4 Self-employment earnings (loss) V* STMT * STMT *See attached statement for additional information. For IRS Use Only For Paperwork Reduction Act Notice, see Instructions for Form 65. IRS.gov/form65 Cat. No. 394R Schedule K- (Form 65) 26
Schedule K- (Form 65) 26 Page 2 This list identifies the codes used on Schedule K- for all partners and provides summarized reporting information for partners who file Form 4. For detailed reporting and filing information, see the separate Partner s Instructions for Schedule K- and the instructions for your income tax return.. Ordinary business income (loss). Determine whether the income (loss) is Code } Report on passive or nonpassive and enter on your return as follows. L Empowerment zone Report on employment credit Passive loss M Credit for increasing research Passive income Schedule E, line 28, column (g) activities Nonpassive loss Schedule E, line 28, column (h) N Credit for employer social Nonpassive income Schedule E, line 28, column (j) security and Medicare taxes 2. Net rental real estate income (loss) O Backup withholding 3. Other net rental income (loss) P Other credits Net income Schedule E, line 28, column (g) Net loss 4. Guaranteed payments Schedule E, line 28, column (j) 5. Interest income Form 4, line 8a 6a. Ordinary dividends Form 4, line 9a 6b. Qualified dividends Form 4, line 9b 7. Royalties Schedule E, line 4 8. Net short-term capital gain (loss) Schedule D, line 5 9a. Net long-term capital gain (loss) Schedule D, line 2 9b. Collectibles (28%) gain (loss) 28% Rate Gain Worksheet, line 4 (Schedule D instructions) 9c. Unrecaptured section 25 gain. Net section 23 gain (loss). Other income (loss) Code A Other portfolio income (loss) B Involuntary conversions C Sec. 256 contracts & straddles Form 678, line D Mining exploration costs recapture See Pub. 535 E Cancellation of debt Form 4, line 2 or Form 982 F Other income (loss) 2. Section 79 deduction 3. Other deductions A Cash contributions (5%) 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 (%) H Investment interest expense Form 4952, line I Deductions royalty income Schedule E, line 9 J Section 59(e)(2) expenditures K Deductions portfolio (2% floor) Schedule A, line 23 L Deductions portfolio (other) Schedule A, line 28 M Amounts paid for medical insurance Schedule A, line or Form 4, line 29 N Educational assistance benefits O Dependent care benefits Form 244, line 2 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 Domestic production activities information See Form 893 instructions U Qualified production activities income Form 893, line 7b V Employer s Form W-2 wages Form 893, line 7 W Other deductions 4. Self-employment earnings (loss) Note: If you have a section 79 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 } 5. 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 expenditures (rental real estate) F Other rental real estate credits G Other rental credits H Undistributed capital gains credit Form 4, line 73; check box a I Biofuel producer credit J Work opportunity credit See the Partner's Instructions K Disabled access credit } 6. Foreign transactions A Name of country or U.S. possession B Gross income from all sources }Form 6, Part I C Gross income sourced at partner level Foreign gross income sourced at partnership level D Passive category E General category Form 6, Part I F Other } Deductions allocated and apportioned at partner level G Interest expense Form 6, Part I H Other Form 6, Part I Deductions allocated and apportioned at partnership level to foreign source income I Passive category J General category Form 6, Part I K Other } Other information L Total foreign taxes paid Form 6, Part II M Total foreign taxes accrued Form 6, Part II N Reduction in taxes available for credit Form 6, line 2 O Foreign trading gross receipts Form 8873 P Extraterritorial income exclusion Form 8873 Q Other foreign transactions 7. Alternative minimum tax (AMT) items } A Post-986 depreciation adjustment B Adjusted gain or loss See the Partner s C Depletion (other than oil & gas) Instructions and D Oil, gas, & geothermal gross income the Instructions for E Oil, gas, & geothermal deductions Form 625 F Other AMT items 8. Tax-exempt income and nondeductible expenses A Tax-exempt interest income Form 4, line 8b B Other tax-exempt income C Nondeductible expenses 9. 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 436 D Qualified rehabilitation expenditures (other than rental real estate) E Basis of energy property F Recapture of low-income housing credit (section 42(j)(5)) Form 86, line 8 G Recapture of low-income housing credit (other) Form 86, 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 method See Form 8866 L Dispositions of property with section 79 deductions M Recapture of section 79 deduction N Interest expense for corporate partners O Section 453(l)(3) information P Section 453A(c) information Q Section 26(b) information R Interest allocable to production expenditures S CCF nonqualified withdrawals T Depletion information oil and gas U Reserved V Unrelated business taxable income W Precontribution gain (loss) X Section 8(i) information Y Net investment income Z Other information }See the Partner s Instructions
SAMPLE K- - UNIT PURCHASE 2533536 - -6789 Individual 26-4267 Line # Description KKR & Co. L.P. KKR Financial Holdings LLC Ordinary Business Income/(Loss) 848 66 2 Rental Real Estate Income/(Loss) 35 3 Other Rental Income/(Loss) 6 24 5 Interest Income,555 592 6a Ordinary Dividends 2,96 84 6b Qualified Dividends,254 76 7 Royalties 7 9 9c Unrecaptured Sec. 25 Gain/(Loss) 29 6 Section 23 Gain/(Loss) 54 37 a Other Portfolio Income/(Loss) 25 f Other Income/(Loss) 629 26 3t DPGR Gross Receipts - Oil Related 376 446 3t3 Gross Receipts - All Sources 568 5,69 5o Other Backup Withholding 6b Gross Income from All Sources 5,69 2,28 6c Gross Income Sourced at Partner Level 3,464 287 6d Passive Category Foreign Source Income 867 586 7d Oil, Gas & Geothermal - Gross Income 699 235 8a Tax-Exempt Interest Income 2a Investment Income 3,668,54 2t Total Sustained Depletion - Working 5 2 2t2 Partner's Share of Production Quantity - Working 5 35 2t4 Percentage Depletion in Excess of Cost - Working 5 2 2t5 Percentage Depletion in Excess of Basis - Working 5 2 2t6 Total Sustained Depletion - Royalty 2t7 Partner's Share of Production Quantity - Royalty 2t9 Percentage Depletion in Excess of Cost - Royalty 2t Percentage Depletion in Excess of Basis - Royalty
SAMPLE K- - UNIT PURCHASE 2533536 - -6789 Individual 26-4267 DESCRIPTION TRANSACTION DATE BROKER OR CERTIFICATE NUMBER UNITS AC BUY 8//26 MAN,. END OF YEAR UNITS,.
SAMPLE K- - UNIT PURCHASE 2533536 - -6789 Individual 26-4267 KKR & Co. L.P. EIN 26-4267 - 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 () 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 KS KY LA MD MI MS MT ND NE NM NY OH OK OR PA UT VA WV 6 35 5 42 2 6 2
SAMPLE K- - UNIT PURCHASE 2533536 - -6789 Individual 26-4267 KKR FINANCIAL HOLDINGS LLC EIN -38844 - 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 () 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 KS KY LA MD MI MS MT ND NE NM NY OH OK OR PA UT VA WV 7 7
286 445 2,69 2,9 676 7 77 3 89 822 6,259 934
7 4 7 7
,746,747 94 3 594
72 4
23 5 3 5 5 2 4 3 3 7 3 25
3 89 63 7 5 8 78 55 6 2 32 696 6
36 7 8 7 3 4 49 5 44 5 2 3 2 297 39