gabletax
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02-20-2020
01:48 PM
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Ah, yes, Google. It offers up Paul Neiffer, the farmer-CPA from Washington state who is well-versed in all things DPAD and 199a and 1099-PATR. He blogged this on January 29, 2020.
https://blogs.claconnect.com/agribusiness/form-1099-patr-part-2/
First, for Form 1065 and 1120-S, the DPAD reported in Box 6 will be a separately reported item on Schedule k-1. There is no QBI form for partnership and S corporation returns. Instead, you are required to report all items related to QBI on a statement attached to Schedule k-1 including the DPAD from the cooperative. You may also want to state which cooperative provided the DPAD since the individual Form 8995-A does request inputting the name of the cooperative.