I understand that the partner contributions to the company’s SIMPLE IRA are reflected on Schedule K-1, line 13 with a R code, to be deducted on their 1040.

I understand that employER contributions to regular W-2 employees are deducted as an ordinary expense on page 1 of the 1065.

However, can someone clarify where the company match for the PARTNERS is reported? Is it reported on the K-1 line 13, page 1 of the 1065, or somewhere else?

Thank you in advance.

LM