What are guaranteed payments on my partnership Schedule K-1?
Box 4 shows guaranteed payments you received in 2025.
These are payments a partner gets no matter how much income the partnership earns.
Think of it like the partnership paying you for work or use of your money (capital), as if you weren't a partner. Guaranteed payments aren't subject to income tax withholding, so you may need to set aside money to cover your taxes.
Think of it like the partnership paying you for work or use of your money (capital), as if you weren't a partner. Guaranteed payments aren't subject to income tax withholding, so you may need to set aside money to cover your taxes.
