[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7276":3},{"rec_id":4,"title":5,"text":6},"7276","What is other portfolio and nonbusiness income on my estate Schedule K-1?","\u003Ci>Box 5\u003C/i> is your share of royalties, annuities, and other income that isn't subject to the passive activity rules. \n\u003Cbr>\u003Cbr>\n\u003Ci>Box 5\u003C/i> can also include income in respect of a decedent (IRD).",1777391484554]