IRS Form 1065 Schedules L and M-1 (2020)
IRS Form 1065 Schedule L is required if the partnership does NOT meet the four requirements set forth in Schedule B (Form 1065), Line 4.
Schedule M-1 is the section of the Form 1065 where the entity reconciles the income that the partnership is reporting on the tax return (Form 1065) to the income that the entity has on its accounting records or books.
The form_type parameter A_1065_SCHEDULE_L_AND_M_1_2020 for the Upload PDF endpoint is required for this Form Type.
Optional fields captured
Field data attributed directly to the Form 1065 Schedules L and M is captured as Form Data objects, each one keyed off the following attribute names.
Configuration-Driven Output
All fields below are optionally captured, depending on your order form. To adjust fields captured, please speak with your Ocrolus Account Manager.
| JSON Attribute | Data Type | Description |
|---|---|---|
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:year | Text | Year |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line1-Cash:beginningOfTaxYear(B) | Money | Line 1 - Cash |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line1-Cash:endOfTaxYear(D) | Money | Line 1 - Cash |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2A-TradeNotesAndAccountsReceivable:beginningOfTaxYear(A) | Money | Line 2A - Trade Notes And Accounts Receivable |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2A-TradeNotesAndAccountsReceivable:endOfTaxYear(C) | Money | Line 2A - Trade Notes And Accounts Receivable |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2B-LessAllowanceForBadDebts:beginningOfTaxYear(A) | Money | Line 2B - Less Allowance For Bad Debts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2B-LessAllowanceForBadDebts:beginningOfTaxYear(B) | Money | Line 2B - Less Allowance For Bad Debts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2B-LessAllowanceForBadDebts:endOfTaxYear(C) | Money | Line 2B - Less Allowance For Bad Debts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line2B-LessAllowanceForBadDebts:endOfTaxYear(D) | Money | Line 2B - Less Allowance For Bad Debts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line3-Inventories:beginningOfTaxYear(B) | Money | Line 3 - Inventories |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line3-Inventories:endOfTaxYear(D) | Money | Line 3 - Inventories |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line4-U.S.GovernmentObligations:beginningOfTaxYear(B) | Money | Line 4 - U.S. Government Obligations |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line4-U.S.GovernmentObligations:endOfTaxYear(D) | Money | Line 4 - U.S. Government Obligations |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line5-Tax-ExemptSecurities:beginningOfTaxYear(B) | Money | Line 5 - Tax-Exempt Securities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line5-Tax-ExemptSecurities:endOfTaxYear(D) | Money | Line 5 - Tax-Exempt Securities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line6-OtherCurrentAssets:beginningOfTaxYear(B) | Money | Line 6 - Other Current Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line6-OtherCurrentAssets:endOfTaxYear(D) | Money | Line 6 - Other Current Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line7A-LoansToPartners:beginningOfTaxYear(B) | Money | Line 7A - Loans to Partners |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line7A-LoansToPartners:endOfTaxYear(D) | Money | Line 7A - Loans to Partners |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line7B-MortgageAndRealEstateLoans:beginningOfTaxYear(B) | Money | Line 7B - Mortgage and Real Estate Loans |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line7B-MortgageAndRealEstateLoans:endOfTaxYear(D) | Money | Line 7B - Mortgage and Real Estate Loans |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line8-OtherInvestments:beginningOfTaxYear(B) | Money | Line 8 - Other investments |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line8-OtherInvestments:endOfTaxYear(D) | Money | Line 8 - Other investments |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9A-BuildingsAndOtherDepreciableAssets:beginningOfTaxYear(A) | Money | Line 9A - Buildings and Other Depreciable Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9A-BuildingsAndOtherDepreciableAssets:endOfTaxYear(C) | Money | Line 9A - Buildings and Other Depreciable Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9B-LessAccumulatedDepreciation:beginningOfTaxYear(A) | Money | Line 9B - Less Accumulated Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9B-LessAccumulatedDepreciation:beginningOfTaxYear(B) | Money | Line 9B - Less Accumulated Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9B-LessAccumulatedDepreciation:endOfTaxYear(C) | Money | Line 9B - Less Accumulated Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part1-Assets1-9:line9B-LessAccumulatedDepreciation:endOfTaxYear(D) | Money | Line 9B - Less Accumulated Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10A-DepletableAssets:beginningOfTaxYear(A) | Money | Line 10A - Depletable Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10A-DepletableAssets:endOfTaxYear(C) | Money | Line 10A - Depletable Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10B-LessAccumulatedDepletion:beginningOfTaxYear(A) | Money | Line 10B - Less Accumulated Depletion |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10B-LessAccumulatedDepletion:beginningOfTaxYear(B) | Money | Line 10B - Less Accumulated Depletion |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10B-LessAccumulatedDepletion:endOfTaxYear(C) | Money | Line 10B - Less Accumulated Depletion |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line10B-LessAccumulatedDepletion:endOfTaxYear(D) | Money | Line 10B - Less Accumulated Depletion |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line11-Land(NetOfAnyAmortization):beginningOfTaxYear(B) | Money | Line 11 - Land (Net Of Any Amortization) |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line11-Land(NetOfAnyAmortization):endOfTaxYear(D) | Money | Line 11 - Land (Net Of Any Amortization) |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12A-IntangibleAssets(AmortizableOnly):beginningOfTaxYear(A) | Money | Line 12A - Intangible Assets (Amortizable Only) |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12A-IntangibleAssets(AmortizableOnly):endOfTaxYear(C) | Money | Line 12A - Intangible Assets (Amortizable Only) |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12B-LessAccumulatedAmortization:beginningOfTaxYear(A) | Money | Line 12B - Less Accumulated Amortization |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12B-LessAccumulatedAmortization:beginningOfTaxYear(B) | Money | Line 12B - Less Accumulated Amortization |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12B-LessAccumulatedAmortization:endOfTaxYear(C) | Money | Line 12B - Less Accumulated Amortization |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line12B-LessAccumulatedAmortization:endOfTaxYear(D) | Money | Line 12B - Less Accumulated Amortization |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line13-OtherAssets:beginningOfTaxYear(B) | Money | Line 13 - Other Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line13-OtherAssets:endOfTaxYear(D) | Money | Line 13 - Other Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line14-TotalAssets:beginningOfTaxYear(B) | Money | Line 14 - Total Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part2-Assets10-14:line14-TotalAssets:endOfTaxYear(D) | Money | Line 14 - Total Assets |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line15-AccountsPayable:beginningOfTaxYear(B) | Money | Line 15 - Accounts Payable |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line15-AccountsPayable:endOfTaxYear(D) | Money | Line 15 - Accounts Payable |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line16-Mortgages-Notes-BondsPayableInLessThan1Year:beginningOfTaxYear(B) | Money | Line 16 - Mortgages - Notes - Bonds Payable in Less Than 1 Year |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line16-Mortgages-Notes-BondsPayableInLessThan1Year:endOfTaxYear(D) | Money | Line 16 - Mortgages - Notes - Bonds Payable in Less Than 1 Year |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line17-OtherCurrentLiabilities:beginningOfTaxYear(B) | Money | Line 17 - Other Current Liabilities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line17-OtherCurrentLiabilities:endOfTaxYear(D) | Money | Line 17 - Other Current Liabilities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line18-AllNonrecourseLoans:beginningOfTaxYear(B) | Money | Line 18 - All Nonrecourse Loans |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part3-LiabilitiesAndCapital15-18:line18-AllNonrecourseLoans:endOfTaxYear(D) | Money | Line 18 - All Nonrecourse Loans |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line19A-LoansFromPartners:beginningOfTaxYear(B) | Money | Line 19A - Loans From Partners |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line19A-LoansFromPartners:endOfTaxYear(D) | Money | Line 19A - Loans From Partners |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line19B-Morgages-Notes-BondsPayableIn1YearOrMore:beginningOfTaxYear(B) | Money | Line 19B - Morgages - Notes - Bonds Payable in 1 Year or More |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line19B-Morgages-Notes-BondsPayableIn1YearOrMore:endOfTaxYear(D) | Money | Line 19B - Morgages - Notes - Bonds Payable in 1 Year or More |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line20-OtherLiabilities:beginningOfTaxYear(B) | Money | Line 20 - Other Liabilities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line20-OtherLiabilities:endOfTaxYear(D) | Money | Line 20 - Other Liabilities |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line21-PartnersCapitalAccounts:beginningOfTaxYear(B)` | Money | Line 21 - Partners` Capital Accounts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line21-PartnersCapitalAccounts:endOfTaxYear(D)` | Money | Line 21 - Partners` Capital Accounts |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line22-TotalLiabilitiiesAndCapital:beginningOfTaxYear(B) | Money | Line 22 - Total Liabilitiies and Capital |
a_1065_schedule_l_and_m_1_2020-ScheduleL-Part4-LiabilitiesAndCapital19-22:line22-TotalLiabilitiiesAndCapital:endOfTaxYear(D) | Money | Line 22 - Total Liabilitiies and Capital |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line1-NetIncome(Loss)PerBooks | Money | Line 1 - Net Income (Loss) Per Books |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line2-IncomeIncludedOnScheduleK(Itemized):(i)Itemize-Amount | Money | Line 2 - Income Included On Schedule K (Itemized) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line2-IncomeIncludedOnScheduleK(Itemized):(i)Itemize-Description | Text | Line 2 - Income Included On Schedule K (Itemized) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line2-IncomeIncludedOnScheduleK(Itemized):(ii)Itemize-Amount | Money | Line 2 - Income Included On Schedule K (Itemized) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line2-IncomeIncludedOnScheduleK(Itemized):(ii)Itemize-Description | Text | Line 2 - Income Included On Schedule K (Itemized) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line2-IncomeIncludedOnScheduleK(Itemized):total | Money | Line 2 - Income Included On Schedule K (Itemized) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line3-GuaranteedPayments(OtherThanHealthInsurance) | Money | Line 3 - Guaranteed Payments (Other Than Health Insurance) |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line4-ExpensesRecordedOnBooksThisYearNotIncludedOnScheduleK:(a)Depreciation | Money | Line 4 - Expenses Recorded On Books This Year Not Included on Schedule K |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line4-ExpensesRecordedOnBooksThisYearNotIncludedOnScheduleK:(b)TravelAndEntertainment | Money | Line 4 - Expenses Recorded On Books This Year Not Included on Schedule K |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line4-ExpensesRecordedOnBooksThisYearNotIncludedOnScheduleK:total | Money | Line 4 - Expenses Recorded On Books This Year Not Included on Schedule K |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part5-Lines1-5:line5-AddLines1Through4 | Money | Line 5 - Add Lines 1 Through 4 |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line6A-Tax-ExemptInterest:(i)Tax-ExemptInterest-Amount | Money | Line 6a - Tax - Exempt Interest |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line6A-Tax-ExemptInterest:(i)Tax-ExemptInterest-Description | Text | Line 6a - Tax - Exempt Interest |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line6A-Tax-ExemptInterest:(ii)Tax-ExemptInterest-Amount | Money | Line 6a - Tax - Exempt Interest |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line6A-Tax-ExemptInterest:(ii)Tax-ExemptInterest-Description | Text | Line 6a - Tax - Exempt Interest |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line6-IncomeRecordedOnBooksThisYearNotIncludedOnScheduleK:total | Money | Line 6 - Income Recorded On Books This Year Not Included On Schedule K |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line7A-Depreciation:(i)Depreciation-Amount | Money | Line 7a - Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line7A-Depreciation:(i)Depreciation-Description | Text | Line 7a - Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line7A-Depreciation:(ii)Depreciation-Amount | Money | Line 7a - Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line7A-Depreciation:(ii)Depreciation-Description | Text | Line 7a - Depreciation |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line7-DeductionsIncludedOnScheduleK:total | Money | Line 7 - Deductions Included On Schedule K |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line8-AddLines6And7 | Money | Line 8 - Add Lines 6 And 7 |
a_1065_schedule_l_and_m_1_2020-ScheduleM-1-Part6-Lines6-9:line9-Income(Loss) | Money | Line 9 - Income (Loss) |
Sample Form
The below Ocrolus Sample PDF (input) matches the below Sample JSON Result (output).
drive.google.comSample JSON Result
{
"status": 200,
"message": "OK",
"response": {
"forms": [
{
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}
Updated almost 2 years ago