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Partnership and LLC Basis Worksheet

Basis at start of year _________

Excess deductions/losses from prior years _________
Net _________


Basis from acquisition of interest during year _________

Increase in partner's share of liabilities _________
Money contributed _________
Basis of property contributed _________
Partner's gain under Sec. 721(b) _________

Ordinary business income _________

Net income from rental activities _________
Interest income _________
Dividend income _________
Royalty income _________
Net short-term capital gain _________
Net long-term capital gain _________
Net gain under Section 1231 _________
Tax-exempt interest income _________
Other income _________
Section 179 recapture on disposition of assets _________
Depletion (but not oil and gas) in excess of basis _________
Life insurance proceeds _________
Other increases _________


Portion of basis sold or transferred _________

Decrease in share of liabilities _________
Money distributed _________
Property distributed (basis to partner) _________

Ordinary loss _________

50% of meals and entertainment (1) _________
Section 179 expense deduction _________
Charitable contributions _________
Deductions related to interest, dividends, etc. _________
Interest expense on investment debt _________
Other nondeductible expenses (2) _________
Net loss from rental activities _________
Net short-term capital loss _________
Net long-term capital loss _________
Net loss under Section 1231 _________
Foreign taxes _________
Oil and gas depletion _________
Other decreases _________
Basis _________


Basis is computed separately for each partner.

(1) The 50% of meals and entertainment expenses that are not deductible still reduce your basis.
(2) Other nondeductible expenses can include fines and penalties.
(3) Distributions can include actual cash or property payments to partners or the payment of a partner's personal expenses.

Copyright 1999 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in
regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in
rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the
services of a competent professional should be sought. The information is not necessarily a complete
summary of all materials on the subject.--ISSN 1089-1536

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--Last update 11/03/99