Should I attach all K-1's to 2017 1065x or just the 2 with error in capital between them - no chg in total cap or 1065, just diff alloc expenses between the 2 affected.

The amounts in contributed capital were erroneously recorded, providing $15K too much to one party, and same amount understated for other.  Not caught in original filing 2016, nor 2017 filing - but there was no impact on any allocations of income or expenses for 2016 as that year was calculated correctly.  2017 Expenses to allocate between the 9 members of investment LLC were minimal and after correcting the capital accounts effective the beginning of 2017, the corrected allocations result a $32 difference in allocation between the two parties.  No other allocations affected for other 7 members.  Pretty immaterial, but the company the LLC members invested failed in 2018, so now filing final 1065 return, and the correct capital accounts are obviously needed for the correct losses to be claimed. Extended the 2018 return filing when discovered this, and plan to amend 2017 1065 to correct error and file final 2018.  Just curious if need to file all K-1's with IRS for 2017 even though the other 7 are not affected.  All will be getting their copies of final "no activity" returns so can write off their basis.


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The K-1's are part of 1065. You cannot file a 1065X (or 1065) without ALL the K-1's. 

One, they're required. Two, your capital won't balance if you're missing K-1's.

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