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05/03/2012
U.S. and State of Ohio Reach $5.5 Million Settlement for Damages from Hazardous Releases in Lower Ashtabula River and Harbor
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05/03/2012
Federal Court Shuts Down Texas Tax Return Preparer
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05/03/2012
Hyosung Corporation Executive Agrees to Plead Guilty to Obstruction of Justice for Submitting False Documents in an ATM Merger Investigation
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05/03/2012
UN highlights role of press freedom as catalyst for social and political change
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05/01/2012
President of Costa Rican Company Convicted in Half a Billion Dollar Fraud Scheme with Thousands of Victims Worldwide
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05/01/2012
Arizona Man Sentenced to Seven Years in Prison for Participating in International Child Pornography Ring
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05/01/2012
National Express and Petermann to Sell Off School Bus Contracts in Texas and Washington to Resolve Antitrust Concerns
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05/01/2012
Justice Department Reaches Settlement with Nations Largest Mortgage Insurance Provider to Resolve Allegations of Discrimination Against Women on Maternity Leave
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05/01/2012
Hitachi-LG Data Storage Inc. Executive Agrees to Plead Guilty for Participating in Bid-Rigging Conspiracies Involving Optical Disk Drives
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05/01/2012
Suspect Arrested in Robbery of US Bank Branch in Rockwood
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FAQ / Partnership A wishes to report ownership percentages on tax year 2009 Form 1065 Schedules K-1, Item J, using a different reasonable method from the reasonable method used for tax year 2008. Must Partn

Yes. The instructions for Form 1065 Schedule K-1, Item J, provide that if the partnership agreement does not express the partners' percentage interests as fixed percentages, the partnership may use a reasonable method in arriving at each percentage for the purpose of completing Item J as long as such method is consistent with the partnership agreement and is applied consistently from year to year. If Partnership A changes the reasonable method used for tax year 2009 from that used for tax year 2008, Partnership A must attach a statement to its tax year 2009 Form 1065 explaining why the change was necessary and a schedule comparing each partner’s end of year percentage interests in the partnership’s profit, loss, and capital as reported for 2009 on Item J under the new method and as would have been reported under the method used in 2008.

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Educational

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