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WebLine 8 – The amortization tax-to-book adjustment is made when tax amortization is greater than book amortization. The program makes the adjustment automatically based on entries in the return. The amount calculated by the program can be overridden on the M1 screen, line 8, “Tax-to-book amortization adjustment.” Schedule M-3 WebNov 5, 2024 · Sch K-1, Item L, Current Year Net Income (Loss) is including 743(b) and 754 deductions. Beginning with tax year 2024, the IRS has added a note to Form 1065 instructions indicating "743(b) basis adjustments are not taken into account in calculating a partner's capital account under the tax basis method." Development is in the process of … WebFeb 13, 2024 · The top marginal rate, or the highest tax rate based on income, remains 37% for individual single taxpayers with incomes above $578,125 or for married couples with income higher than $693,750. high arch slippers for women