Hello. Per the SC K-1 instructions, Line 13 (S Corporation) is required to report the Shareholder's share of active trade or business income taxed by the S corporation. However, this Line 13 income gets subtracted out on Line 14 of the SC 1120S K-1 before any withholding tax is calculated. Similarly, Line 14 (Partnership) is required to report the partner's share of active trade or business income taxed by the partnership and this income gets subtracted out on Line 15 of the SC 1065 K-1 before any withholding tax is calculated.