Items that may be subject to special tax treatment and that are reported separately on Schedule K of the partnership return include all of the following except

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Items such as dividends, capital gains and losses, charitable contributions, and tax credits are specifically reported on Schedule K of the partnership return because they can affect the tax treatment of individual partners differently. Business bad debts, however, are generally considered part of the ordinary business operations and are not separately stated on Schedule K. They are typically deducted from the business's gross income to arrive at its taxable income, rather than being reported separately for special tax treatment.

Items That May Be Subject to Special Tax Treatment and That