Schedule K-1 (Form 1065), box 6a, 6b, 6c
Box 6: Dividends and dividend equivalents
6a is your share of ordinary dividends, 6b the qualified part of them, and 6c dividend equivalents (a different, narrow item).
What box 6 reports
Box 6a is your share of ordinary dividends. Box 6b is the part of 6a that is qualified dividends. Box 6c is dividend equivalents under section 871(m), which is mainly relevant to foreign partners.
Box 6b is a part of 6a, not an addition to it.
On the form this is printed as boxes 6a, 6b, 6c.
Where it goes on your return
Form 1040, lines 3a and 3b
The common case
Ordinary dividends go on Form 1040 or 1040-SR, line 3b. Qualified dividends go on line 3a. Schedule B, Part II applies when your total is above the threshold. The Partner's Instructions say dividend equivalents in box 6c are not reported on Form 1040.
When it depends on you
Holding-period rules decide whether a dividend can be qualified for you. See the Partner's Instructions.
A real example line
Below, lines written the way the document text arrives, run through the same reader as your upload. The reader matches the box number and the IRS label, then reads the amount, so it still finds the line when the scan is noisy.
| Line as the engine reads it | Box | Recorded value | Status |
|---|---|---|---|
6a Ordinary dividends 1,310 | 6a | 1,310 | Read |
6b Qualified dividends 902 | 6b | 902 | Read |
6c Dividend equivalents 0 | 6c | 0 | Read |
Check before you enter it
- Do not add 6b to 6a. 6a already includes it.
- Box 6c is usually blank or zero for U.S. individuals.
In the K1 FastTax output
CSV column: box_6a, box_6b, box_6c. In the checklist a line looks like Schedule K-1 (1065) screen, box 6a. All CSV columns.
Official source
The IRS text for every box is in the Partner’s Instructions for Schedule K-1 (Form 1065). Use the edition for the tax year printed on your K-1, because box wording and code lists change.
Plain answers
Questions about box 6
Where do boxes 6a and 6b of a Form 1065 K-1 go on Form 1040?
Ordinary dividends (6a) go on Form 1040 or 1040-SR, line 3b, and qualified dividends (6b) go on line 3a. Schedule B, Part II applies when your total is above the threshold. See the Partner's Instructions for special cases.
Do I add box 6b to box 6a?
No. Box 6b is the part of box 6a that is qualified dividends, not an addition to it. Adding them would count the qualified part twice.
What is box 6c, dividend equivalents?
Box 6c reports dividend equivalents under section 871(m), which is mainly relevant to foreign partners. It is usually blank or zero for U.S. individuals, and the Partner's Instructions say these amounts are not reported on Form 1040.
Why are only some of my dividends qualified?
Box 6b is only the qualified part of box 6a, and the rest of 6a is reported as an ordinary dividend. Holding-period rules decide whether a dividend can be qualified for you, so see the Partner's Instructions for Schedule K-1 (Form 1065) if your case is unusual.
Do the dividends in box 6 count as self-employment income?
Dividends are generally not self-employment income. The partnership reports self-employment earnings in box 14, code A.
Do I need Schedule B for the dividends in box 6?
Schedule B, Part II lists ordinary dividends when your total is above the threshold, and the partnership is then listed as a payer. Tax software usually builds Schedule B from the amounts you enter, so the thing to get right is the amount in 6a and 6b.
Box 6 shows a code or STMT instead of a number. What do I enter?
Box 6 does not normally have codes. STMT or an asterisk means the amount is on a statement attached to the K-1, so read the statement for the figure. K1 FastTax does not guess: it leaves that CSV cell empty, names the box in needs_review and adds the line to the review list. A code letter printed next to an amount in a box that has no codes is held for review the same way, so check it against the paper K-1 and the Partner's Instructions for Schedule K-1 (Form 1065).
Which CSV columns hold box 6?
The columns are box_6a, box_6b and box_6c, each a plain number, for example 1310 and 902. A blank line is an empty cell, not a zero. The CSV keeps 6b separate from 6a, so do not add them when you total a column.
Are the dividend boxes the same on a Form 1120-S or Form 1041 K-1?
Ordinary and qualified dividends are boxes 5a and 5b on a Form 1120-S K-1 and boxes 2a and 2b on a Form 1041 K-1. Box numbers differ between forms, so match the label.
Related boxes
Read box 6 from your own K-1
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