Partnership K-1 Health Insurance

[Bonnie]

Doing a 1065 and this is new to me. 2 partners and business pays health insurance of one of the partners but not the other. So should the full amount of health insurance go on the K-1 for the taxpayer the insurance is for? Or should it be split and half on each K-1?

[Maribeth]

It is treated like a guaranteed payment. Goes to the partner that received the benefit.