What kind of K-1? Whats the description of the money in that box?
It's self-employment income. That's why it's reported in box 14 instead of box 1 on the K-1.
A partnership K-1? The income in Box 1 is self employment income as well...if you have a figure in Box 14 with a Code A, it should have the same figure in Box 1.
Who prepared the Partnership return and K-1?