1065, 1099s paid out.

[mvp2885]

A partnership gives 3 1099s to an electrician, plumber, and gardener and totals $12,000. Where on the 1065 would you report those amounts?

[TaxGuyBill]

It doesn't matter if they issued a 1099 or not. If they paid a deductible amount, put in on an appropriate line on page 1. In your case, line 11 (Repairs and Maintenance) or Line 20 (Other Deductions) are probably the most logical lines UNLESS the electrician and plumber are for depreciable items.

[Lion]

Does the partnership own rental property? Did the electrician or plumber or gardener work on specific properties?. Then deduct those expenses on the specific Forms 8825 within Form 1065 for the rental property(ies) benefiting from the repairs & maintenance. If the electrician or plumber or gardener were part of a substantial renovation of the property, those expenses might be depreciable instead.