U.S. · Tax forms
K-1 box 14 code A.
Your partnership self-employment earnings, before you carry them to Schedule SE.
Box 14, code A is your net earnings (loss) from self-employment from the partnership. General partners reduce it by their section 179 deduction, unreimbursed partnership expenses and oil and gas depletion before entering it on Schedule SE, and do not reduce it for health insurance. Limited partners generally include only guaranteed payments for services.
Reduce box 14A for Schedule SE
Result
Box 14 codes
| Code | Meaning | Where it goes |
|---|---|---|
| A | Net earnings (loss) from self-employment | Schedule SE (Form 1040), line 1a or line 2, whichever applies |
| B | Gross farming or fishing income | Individual partners enter it as an item of information on Schedule E (Form 1040), line 42, and use it for the farm optional method on Schedule SE, Part II |
| C | Gross nonfarm income | Individual partners use it for the nonfarm optional method on Schedule SE, Part II |
What reduces the amount
The instructions tell a general partner to reduce the code A amount before entering it on Schedule SE (Form 1040) by any section 179 expense deduction claimed, unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. They add: "Don’t reduce net earnings from self-employment by any separately stated deduction for health insurance expenses." If you reduce the number, the Schedule SE instructions say to attach an explanation.
Limited partners and losses
The Schedule SE instructions say a limited partner includes only guaranteed payments for services actually rendered to or on behalf of the partnership, and that whether you count as a limited partner depends on section 1402(a)(13). If the box 14A amount is a loss, enter only the deductible amount on Schedule SE after the loss limits in the K-1 instructions.
Special cases
If you and your spouse are both partners, each of you completes and files your own Schedule SE. Options dealers and commodities dealers are pointed to section 1402(i), and investment clubs to Rev. Rul. 75-525.
Worked example
Lena is a general partner with box 14A of $60,000. She claimed $5,000 of section 179 expense and $3,000 of unreimbursed partnership expenses, and has no oil or gas depletion. She enters $60,000 − $5,000 − $3,000 = $52,000 on Schedule SE and attaches the explanation. Her self-employed health insurance deduction does not change the $52,000. To see the tax on that figure, use the self-employment tax calculator.
More form decoders
Other pages in this set: K-1 Box 20 Code Z, K-1 Box 13 Codes, K-1 Box 11 Codes, 1120-S K-1 Box 17 Code V. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Schedule K-1 (Form 1065) (2025): Box 14, Self-Employment Earnings (Loss), codes A through C. Read November 2, 2026.
- Instructions for Schedule SE (Form 1040) (2025): Net earnings from self-employment for general and limited partners. Read November 2, 2026.
IRS pages last reviewed April 30, 2026. Tax year 2025 editions.
Frequently asked questions
What is box 14 code A on a Schedule K-1?
It is your net earnings (loss) from self-employment from the partnership. You use it to complete Schedule SE (Form 1040), after any reductions the K-1 instructions require.
What do I subtract from box 14A as a general partner?
Any section 179 expense deduction claimed, unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. Do not subtract a separately stated health insurance deduction.
Do limited partners put box 14A on Schedule SE?
Generally only guaranteed payments for services actually rendered to or for the partnership. Whether you qualify as a limited partner depends on section 1402(a)(13).
What are codes B and C in box 14?
Code B is gross farming or fishing income and code C is gross nonfarm income. Individual partners use them for the optional methods on Schedule SE, Part II.
My spouse is also a partner. Do we file one Schedule SE?
No. If you and your spouse are both partners, each of you completes and files your own Schedule SE (Form 1040).
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.