Partnership level.  According to Intuit two weeks ago, it's in the works for 1065 but there's been no update since.  When it's ready, it should be on Screen 33, per Intuit.

In the meantime, you may like to use this from Spidell as a reference: https://www.caltax.com/spidellweb/public/editorial/199asafeharbor.doc