K-1 Non deductible expenses

[Bonnie]

I have a taxpayer who received a K-1 and in box 18 there is an amount for non deductible expenses. It is actually an amount spent for meals pertaining to the business which is Real Estate investments. Does this amount in box 18 carry to anywhere on the 1040? I've never had this before so not sure what to do with it.

[Gretel]

That amount reflects the 50% non-deductible portion of meals, no deduction but will reduce basis.

[Bonnie]

That amount reflects the 50% non-deductible portion of meals, no deduction but will reduce basis

OK that makes sense, thanks so much