That information is supposed to be included in the boxes above, as well. You should enter the information in the appropriate boxes as they relate to the K-1 because this is what the IRS will be looking for. Don
Don't worry about the miscellaneous information. Hope this helps, Bill
Enter in the "appropriate boxes" is already in the instructions, so this isn't the information I'm looking for. The items are entered in box 11, code F as on the K-1, but where else do I enter them on my tax return. For example, Box 5 "Interest Income" is "appropriately" entered on Sch B, line 8a; Box 9a "Net long term capital gains" are "appropriately" entered on Sch D; etc. So where are box 11 "ordinary income, net IRC Sect 475 mark to market income, net IRC sect. 988 currency losses, and net swap income appropriately entered--Sch E? 1040 line 21?; form 4797?, somewhere else?
Hedging securities under those codes are treated as inventory items. This means that their sale falls within the ordinary activities of the Partnership which makes the income subject to self-employment tax.