Your client's K-1 is from an investment partnership, and that investment partnership owns units in EQT Midstream Partners LP, a publicly traded partnership / master limited partnership. 

Because it's income, the PTP rules make it easier. I'd just call it an Other Passive item under Separately Stated Income and Deductions. When it's a loss, or a material amount, I set up a separate K-1 for the PTP sub-activity.

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