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671117 Final K-1 Amended K-1 OMB No. 1545-0123

Schedule K-1 (Form 1120S) 2018 Department of the Treasury Internal Revenue Service

For calendar year 2018, or tax year

beginning / / / / ending

Shareholder’s Share of Income, Deductions, Credits, etc. ▶ See back of form and separate instructions.

Information About the Corporation Part I

A Corporation’s employer identification number

B Corporation’s name, address, city, state, and ZIP code

C IRS Center where corporation filed return

Information About the Shareholder Part II

D Shareholder’s identifying number

E Shareholder’s name, address, city, state, and ZIP code

F Shareholder’s percentage of stock ownership for tax year . . . . . . . %

F o

r IR

S U

se O

n ly

Shareholder’s Share of Current Year Income, Deductions, Credits, and Other Items

Part III

1 Ordinary business income (loss)

2 Net rental real estate income (loss)

3 Other net rental income (loss)

4 Interest income

5a Ordinary dividends

5b Qualified dividends

6 Royalties

7 Net short-term capital gain (loss)

8a Net long-term capital gain (loss)

8b Collectibles (28%) gain (loss)

8c Unrecaptured section 1250 gain

9 Net section 1231 gain (loss)

10 Other income (loss)

11 Section 179 deduction

12 Other deductions

13 Credits

14 Foreign transactions

15 Alternative minimum tax (AMT) items

16 Items affecting shareholder basis

17 Other information

* See attached statement for additional information.

For Paperwork Reduction Act Notice, see the Instructions for Form 1120S. www.irs.gov/Form1120S Cat. No. 11520D Schedule K-1 (Form 1120S) 2018

Schedule K-1 (Form 1120S) 2018 Page 2 This list identifies the codes used on Schedule K-1 for all shareholders and provides summarized reporting information for shareholders who file Form 1040. For detailed reporting and filing information, see the separate Shareholder’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 passive or nonpassive and enter on your return as follows:

Report on Passive loss See the Shareholder’s Instructions Passive income Schedule E, line 28, column (h) Nonpassive loss See the Shareholder’s Instructions Nonpassive income Schedule E, line 28, column (k)

2. Net rental real estate income (loss) See the Shareholder’s Instructions 3. Other net rental income (loss)

Net income Schedule E, line 28, column (h) Net loss See the Shareholder’s Instructions

4. Interest income Form 1040, line 2b 5a. Ordinary dividends Form 1040, line 3b 5b. Qualified dividends Form 1040, line 3a 6. Royalties Schedule E, line 4 7. Net short-term capital gain (loss) Schedule D, line 5 8a. Net long-term capital gain (loss) Schedule D, line 12 8b.

Collectibles (28%) gain (loss)

28% Rate Gain Worksheet, line 4 (Schedule D instructions)

8c. Unrecaptured section 1250 gain See the Shareholder’s Instructions 9. Net section 1231 gain (loss) See the Shareholder’s Instructions

10. Other income (loss) Code A Other portfolio income (loss) See the Shareholder’s Instructions B Involuntary conversions See the Shareholder’s Instructions C Sec. 1256 contracts & straddles Form 6781, line 1 D Mining exploration costs recapture See Pub. 535

Section 951A incomeE Section 965(a) inclusionF

G Subpart F income other than sections 951A and 965 inclusion

H Other income (loss) } See the Shareholder’s Instructions

11. Section 179 deduction See the Shareholder’s Instructions 12. Other deductions

A Cash contributions (60%) B Cash contributions (30%) C Noncash contributions (50%) D Noncash contributions (30%) E

Capital gain property to a 50% organization (30%)

F Capital gain property (20%) G Contributions (100%)

} See the Shareholder’s Instructions H Investment interest expense Form 4952, line 1 I Deductions—royalty income Schedule E, line 19 J Section 59(e)(2) expenditures See the Shareholder’s Instructions K Section 965(c) deduction See the Shareholder’s Instructions L Deductions—portfolio (other) Schedule A, line 16 M Preproductive period expenses See the Shareholder’s Instructions N

Commercial revitalization deduction from rental real estate activities See Form 8582 instructions

O Reforestation expense deduction See the Shareholder’s Instructions P through R Reserved for future use S Other deductions See the Shareholder’s Instructions

13. Credits A

Low-income housing credit (section 42(j)(5)) from pre-2008 buildings

B

Low-income housing credit (other) from pre-2008 buildings

C

Low-income housing credit (section 42(j)(5)) from post-2007 buildings

D

Low-income housing credit (other) from post-2007 buildings

E

Qualified rehabilitation expenditures (rental real estate)

F Other rental real estate credits G Other rental credits

} See the Shareholder’s Instructions H Undistributed capital gains credit Schedule 5 (Form 1040), line 74, box a I Biofuel producer credit J Work opportunity credit K Disabled access credit L Empowerment zone employment credit M

Credit for increasing research activities

N

Credit for employer social security and Medicare taxes

} See the Shareholder’s Instructions

Code Report on

O Backup withholding See the Shareholder’s Instructions P Other credits See the Shareholder’s Instructions

14. Foreign transactions A

Name of country or U.S. possession

B Gross income from all sources C

Gross income sourced at shareholder level

} Form 1116, Part I Foreign gross income sourced at corporate level D Section 951A category E Foreign branch category F Passive category G General category H Other

} Form 1116, Part I Deductions allocated and apportioned at shareholder level I Interest expense Form 1116, Part I J Other Form 1116, Part I

Deductions allocated and apportioned at corporate level to foreign source income

Section 951A categoryK Foreign branch categoryL

M Passive category N General category O Other

} Form 1116, Part I 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 965 information See the Shareholder’s Instructions V Other foreign transactions See the Shareholder’s Instructions

15. 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 E Oil, gas, & geothermal—deductions F Other AMT items

} See the Shareholder’s Instructions and the Instructions for Form 6251 16. Items affecting shareholder basis

A Tax-exempt interest income Form 1040, line 2a B Other tax-exempt income C Nondeductible expenses D Distributions E

Repayment of loans from shareholders

} See the Shareholder’s Instructions 17. Other information

A Investment income Form 4952, line 4a B Investment expenses Form 4952, line 5 C

Qualified rehabilitation expenditures (other than rental real estate) See the Shareholder’s Instructions

D Basis of energy property See the Shareholder’s Instructions E

Recapture of low-income housing credit (section 42(j)(5)) Form 8611, line 8

F

Recapture of low-income housing credit (other) Form 8611, line 8

G Recapture of investment credit See Form 4255 H Recapture of other credits See the Shareholder’s Instructions I

Look-back interest—completed long-term contracts See Form 8697

J

Look-back interest—income forecast method See Form 8866

K

Dispositions of property with section 179 deductions

L Recapture of section 179 deduction M through U V Section 199A income W Section 199A W-2 wages X Section 199A unadjusted basis Y Section 199A REIT dividends Z Section 199A PTP income

AA Excess taxable income AB Excess business interest income AC Other information

See the Shareholder’s Instructions }

Version A, Cycle 9

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INTERNAL USE ONLY

DRAFT AS OF

October 20, 2018

Version A, Cycle 9

INTERNAL USE ONLY

DRAFT AS OF

October 20, 2018

2018 Form 1120 S (Schedule K-1)

SE:W:CAR:MP

Shareholder’s Share of Income, Deductions, Credits, etc.

671117

OMB No. 1545-0123

O M B No. 1545-0123. For Paperwork Reduction Act Notice, see the Instructions for Form 1120S.

Schedule K-1 (Form 1120S)

2018

2018. Cat. No. 11520D.

Department of the Treasury Internal Revenue Service

For calendar year 2018, or tax year

beginning

ending

Shareholder’s Share of Income, Deductions, Credits, etc.

▶ See back of form and separate instructions. 

Information About the Corporation

Part I

A

Corporation’s employer identification number

B

Corporation’s name, address, city, state, and ZIP code

C

IRS Center where corporation filed return

Information About the Shareholder

Part II

D

Shareholder’s identifying number

E

Shareholder’s name, address, city, state, and ZIP code

F

Shareholder’s percentage of stock

ownership for tax year          

For IRS Use Only

Shareholder’s Share of Current Year Income, Deductions, Credits, and Other Items

Part III

1

2

3

4

5a

5b

6

7

8a

8b

8c

9

11

* See attached statement for additional information.

For Paperwork Reduction Act Notice, see the Instructions for Form 1120S.

www.irs.gov/Form1120S

Cat. No. 11520D

Schedule K-1 (Form 1120S) 2018

Schedule K-1 (Form 1120S) 2018

Page  2 

This list identifies the codes used on Schedule K-1 for all shareholders and provides summarized reporting information for shareholders who file Form 1040. For detailed reporting and filing information, see the separate Shareholder’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  passive or nonpassive and enter on your return as follows: 

Report on

Passive loss

See the Shareholder’s Instructions

Passive income

Schedule E, line 28, column (h)

Nonpassive loss

See the Shareholder’s Instructions

Nonpassive income

Schedule E, line 28, column (k)

2.

Net rental real estate income (loss)

See the Shareholder’s Instructions

3.

Other net rental income (loss)

Net income

Schedule E, line 28, column (h)

Net loss

See the Shareholder’s Instructions

4.

Interest income

Form 1040, line 2b

5a.

Ordinary dividends

Form 1040, line 3b

5b.

Qualified dividends

Form 1040, line 3a

6.

Royalties

Schedule E, line 4

7.

Net short-term capital gain (loss)

Schedule D, line 5

8a.

Net long-term capital gain (loss)

Schedule D, line 12

8b.

 

Collectibles (28%) gain (loss)

 

28% Rate Gain Worksheet, line 4 (Schedule D instructions)

8c.

Unrecaptured section 1250 gain

See the Shareholder’s Instructions

9.

Net section 1231 gain (loss)

See the Shareholder’s Instructions

10.

Other income (loss)

Code

A

Other portfolio income (loss)

See the Shareholder’s Instructions

B

Involuntary conversions

See the Shareholder’s Instructions

C

Sec. 1256 contracts & straddles

Form 6781, line 1

D

Mining exploration costs recapture

See Pub. 535

Section 951A income

E

Section 965(a) inclusion

F

G

Subpart F income other than sections 951A and 965 inclusion

H

Other income (loss)

}

See the Shareholder’s Instructions

11.

Section 179 deduction

See the Shareholder’s Instructions

12.

Other deductions

A

Cash contributions (60%)

B

Cash contributions (30%)

C

Noncash contributions (50%)

D

Noncash contributions (30%)

E

 

Capital gain property to a 50% organization (30%)

F

Capital gain property (20%)

G

Contributions (100%)

}

See the Shareholder’s Instructions

H

Investment interest expense

Form 4952, line 1

I

Deductions—royalty income

Schedule E, line 19

J

Section 59(e)(2) expenditures

See the Shareholder’s Instructions

K

Section 965(c) deduction

See the Shareholder’s Instructions

L

Deductions—portfolio (other)

Schedule A, line 16

M

Preproductive period expenses

See the Shareholder’s Instructions

N

 

Commercial revitalization deduction from rental real estate activities

See Form 8582 instructions

O

Reforestation expense deduction

See the Shareholder’s Instructions

P

through R 

Reserved for future use

S

Other deductions

See the Shareholder’s Instructions

13.

Credits

A

 

Low-income housing credit (section 42(j)(5)) from pre-2008 buildings

B

 

Low-income housing credit (other) from pre-2008 buildings

C

 

Low-income housing credit (section 42(j)(5)) from post-2007 buildings

D

 

Low-income housing credit (other) from post-2007 buildings

E

 

Qualified rehabilitation expenditures (rental real estate)

F

Other rental real estate credits

G

Other rental credits

}

See the Shareholder’s

Instructions 

H

Undistributed capital gains credit

Schedule 5 (Form 1040), line 74, box a

I

Biofuel producer credit

J

Work opportunity credit

K

Disabled access credit

L

Empowerment zone employment credit

M

 

Credit for increasing research activities

N

 

Credit for employer social security and Medicare taxes

}

See the Shareholder’s Instructions

Code

Report on

O

Backup withholding

See the Shareholder’s Instructions

P

Other credits

See the Shareholder’s Instructions

14.

Foreign transactions

A

 

Name of country or U.S. possession

B

Gross income from all sources

C

 

Gross income sourced at shareholder level

}

Form 1116, Part I

Foreign gross income sourced at corporate level

D

Section 951A category

E

Foreign branch category

F

Passive category

G

General category

H

Other

}

Form 1116, Part I

Deductions allocated and apportioned at shareholder level

I

Interest expense

Form 1116, Part I

J

Other

Form 1116, Part I

Deductions allocated and apportioned at corporate level to foreign source income

Section 951A category

K

Foreign branch category

L

M

Passive category

N

General category

O

Other

}

Form 1116, Part I

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 965 information

See the Shareholder’s Instructions

V

Other foreign transactions

See the Shareholder’s Instructions

15.

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

E

Oil, gas, & geothermal—deductions

F

Other AMT items

}

See the Shareholder’s Instructions and the Instructions for Form 6251

16.

Items affecting shareholder basis

A

Tax-exempt interest income

Form 1040, line 2a

B

Other tax-exempt income

C

Nondeductible expenses

D

Distributions

E

 

Repayment of loans from shareholders

}

See the Shareholder’s Instructions

17.

Other information

A

Investment income

Form 4952, line 4a

B

Investment expenses

Form 4952, line 5

C

 

Qualified rehabilitation expenditures (other than rental real estate)

See the Shareholder’s Instructions

D

Basis of energy property

See the Shareholder’s Instructions

E

 

Recapture of low-income housing credit (section 42(j)(5))

Form 8611, line 8

F

 

Recapture of low-income housing credit (other)

Form 8611, line 8

G

Recapture of investment credit

See Form 4255

H

Recapture of other credits

See the Shareholder’s Instructions

I

 

Look-back interest—completed 

long-term contracts 

See Form 8697

J

 

Look-back interest—income forecast method

See Form 8866

K 

 

Dispositions of property with section 179 deductions

L

Recapture of section 179 deduction

M

through U 

V

Section 199A income

W

Section 199A W-2 wages

X

Section 199A unadjusted basis

Y

Section 199A REIT dividends

Z

Section 199A PTP income

AA

Excess taxable income

AB

Excess business interest income

AC

Other information

See the Shareholder’s Instructions

}