TAX issues: k1's and personal returns - Any tax experts here?
Answer:
I notice that you are UK.
I'm not sure of the rules for UK; but, here in USA, it's the K-1 information that controls amounts on a tax return. The theft is a separate issue that should be addressed on the subsequent year's K-1.
Any real tax experts will charge you for advice.
You expect top answers here for free?
Even though I can guarantee that you will not be happy with the answer to your question, you really should check with a knowledgable tax preparer. If that individual is not a friend, they may charge for their assistance.
You must report the 50% as indicated on the K-1. The only thing the IRS will look at is that K-1 and if your return doesn't match it then your return will be flagged, ie. expect notices. (Actually the IRS doesn't have an electronic system to match K-1s to 1040s, but it could still get caught.) As for the theft, you'll need to hire an attorney. Good luck and rest assured; this happens a lot with partnerships!
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