Schedule K-1 (Form 1065), box 9a, 9b, 9c
Box 9: Long-term capital gain and rate-group items
9a is net long-term capital gain (loss); 9b and 9c are parts of it taxed at special rates and go to worksheets.
What box 9 reports
Box 9a is your share of the partnership's net long-term capital gain or loss on assets held more than one year.
Box 9b is collectibles (28%) gain or loss and box 9c is unrecaptured section 1250 gain. They describe portions of the long-term gain for rate purposes.
On the form this is printed as boxes 9a, 9b, 9c.
Where it goes on your return
Schedule D, line 12
The common case
Box 9a is reported on Schedule D (Form 1040), line 12. Box 9b goes on the 28% Rate Gain Worksheet and box 9c on the Unrecaptured Section 1250 Gain Worksheet, both in the Instructions for Schedule D.
When it depends on you
Box 9b and 9c amounts are not separate lines on Schedule D. See the Partner's Instructions and the Instructions for Schedule D.
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 |
|---|---|---|---|
9a Net long-term capital gain (loss) 6,730 | 9a | 6,730 | Read |
9b Collectibles (28%) gain (loss) 410 | 9b | 410 | Read |
9c Unrecaptured section 1250 gain 1,150 | 9c | 1,150 | Read |
Check before you enter it
- Do not add 9b or 9c to 9a. They are described as parts of the long-term gain, not extra amounts.
In the K1 FastTax output
CSV column: box_9a, box_9b, box_9c. In the checklist a line looks like Schedule K-1 (1065) screen, box 9a. 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 9
Where does box 9a of a Form 1065 K-1 go on Form 1040?
In the common case box 9a, net long-term capital gain (loss), is reported on Schedule D (Form 1040), line 12. See the Partner's Instructions for Schedule K-1 (Form 1065) for the year on your K-1.
What are boxes 9b and 9c, and do I add them to box 9a?
Box 9b is collectibles (28%) gain or loss and box 9c is unrecaptured section 1250 gain. They describe parts of the long-term gain in 9a for rate purposes, so do not add them to 9a.
Where do box 9b and box 9c go?
Box 9b goes on the 28% Rate Gain Worksheet and box 9c on the Unrecaptured Section 1250 Gain Worksheet, both in the Instructions for Schedule D. They are not separate lines on Schedule D. See the Partner's Instructions and the Instructions for Schedule D.
What if box 9a is negative?
A number in parentheses is a net long-term capital loss. Capital loss limits and carryovers apply on Schedule D. If the closing parenthesis is lost on the scan, K1 FastTax holds the sign for review instead of guessing.
What is the difference between box 8 and box 9a?
The holding period. Box 8 is short-term gain or loss on assets held one year or less, and box 9a is long-term gain or loss on assets held more than one year. They go to different lines of Schedule D.
Does box 9 affect self-employment tax?
Capital gains are generally not self-employment income. The partnership reports self-employment earnings in box 14, code A. See the Partner's Instructions if you are unsure.
Box 9 shows a code or STMT instead of a number. What do I enter?
Box 9 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 9?
The columns are box_9a, box_9b and box_9c, each a plain number, for example 6730 in box_9a. The CSV keeps 9b and 9c separate from 9a, so do not add them when you total a column.
Is box 9 the same on a Form 1120-S or Form 1041 K-1?
Net long-term capital gain is box 8a on a Form 1120-S K-1 and box 4a on a Form 1041 K-1. The 28% gain and unrecaptured section 1250 gain lines are 8b and 8c on the 1120-S, and 4b and 4c on the 1041.
Related boxes
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