I'm only speaking to the 199A Worksheets not have the capability to reflect a Special Allocation.

On the Asset Entry Worksheet, if the box for 754 is checked "x", then the depreciation associated with that partner's asset step-up flows to Line 13W on Page 4 of the 1065.  Line 13W can/does reflect Special Allocations either by a specific amount or percentage.  These amounts are easily done on the K-1 Worksheets.

Since the 199A numbers do not flow to the page 4 or 5 of the 1065, there is no way to do an Allocation by specific amount or percentage.

Although, it would be great to be able to Specially Allocate individual activities...For Example, when there are multiple Rental Activities that various partners participate differently or when there is a change in ownership and there are Gains/Losses/4797 items that need specific allocations.