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CoCounsel Legal
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Powerful software designed for law enforcement, compliance, risk, and fraud investigators. Conduct thorough investigations with ease using our intuitive online investigation software. Efficiently, prevent, detect, and solve crime.
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2026 SKILLS Showcase
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Ghosts on the ledger
Payroll fraud is a major compliance risk. Learn how payroll analytics and AI-powered tools can help exorcise phantom employees and employers.
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Schedule I, line 15
The following may affect the amount on Schedule I, line 15:
- Passive loss may be limited for regular tax or AMT purposes. Allowed passive loss carries from Form 8582 and 8582 (AMT) to the detail for Schedule I, line 15.
- Additionally, if K-1 depreciation for regular tax purposes is being distributed to the beneficiary and bypassing Schedule E, then for AMT purposes any adjustment will also be distributed and will bypass Schedule I.noteYou can control this computation in the Organizer. Go toGeneral Information, then selectReturn and Print Options - Irrevocable. On theCompute Optionstab, choose an option for[206] Distribution of depreciation. Option[207]is also available for depletion.
This article applies to:
- Return type: 1041 Fiduciary