1) If a Form 1065 Schedule K-1 recorded 2016 contributions to the individual partner on page 2 as supplemental information without any breakdown of the amount, is this sufficient to report on the partner/taxpayer’s Form 1040?

2) If the amount is $25,000, should it be assumed $18,000 was the elective deferral and the $7,000 was the NEC (company match), even though the $25,000 was paid from the Partner’s Draw account.

3) Is it correct that if the $25,000 is paid from the Partner’s draw, that they can deduct more than the $18,000 limit?