1065 Partnership Returns - How to calculate Distributions (Schedule-K 19a)?

[tpac]

What is the easiest way to calculate "distributions of cash and marketable securities" on a 1065 Partnership Return (Schedule-K line 19a)?

For reference the partnership I'm handling the return for doesn't require significant working capital or large expenses and issues distributions of profits promptly. Their 1065 Partnership return for 2016 shows a large distributon (Schedule-K line 19a) relatively in line with their net earnings for that year (Schedule-K line 14a). Their 1065 Partnership return for 2015 shows marginally lower net earnings and no distribution amount at all. Their 1065 Partnership return for 2014 shows a net loss and also lists no distribution amount. Is there an obvious reason for this variance in the 2016 and 2015 returns?

[SeattleCPA]

The distributions are what they are. In other words, what goes on line that reports distributions is the total of the distributions the partnership made to partners.

The question is sort of like asking "what total deposits amount do I put on a bank deposit slip?"

[tpac]

The distributions are what they are. In other words, what goes on line that reports distributions is the total of the distributions the partnership made to partners.

The question is sort of like asking "what total deposits amount do I put on a bank deposit slip?"

Yeah, I figured this out. For some reason I was thinking that total distributions should line up roughly with income.

It took me a while to realize that total distributions in any given year could be any amount between $0 and 100% income + 100% cash on hand from the end of the previous year etc..