Thank you for your response. The information I am talking about is in the statements which follow the K-1 and are relevant  to reconciling the K-1 income on the tax return. My question is, where do I record this $581,830 worth of income which comes in the form of book to tax difference.  I am also assuming that because the taxpayer is a limited partner, this income will be passive.  Should I record this as box 11 other income?