Thank you for your reply. I understand it was moved there as part of the (and 50% cash pre-2018) but my questions is why? It shows up on the K-1 as a non-cash contributions and flows through to form 8283 on the individual return. Now the IRS is asking for the supporting documents for Form  8283!  Do I just send the IRS copies of all prior year K-1's and explain that they were really cash contributions?