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K-1 Test Fixture: Digital PDF
================================
This file documents the expected test data for a digital (text-based) K-1 PDF.
Replace this file with an actual PDF for integration testing.
Expected Extraction Method: pdf-parse (Tier 1)
Expected Confidence: HIGH (>= 0.85) for all fields
--- Form Header ---
Schedule K-1 (Form 1065)
Partner's Share of Income, Deductions, Credits, etc.
Tax Year: 2024
Partnership EIN: 12-3456789
Partnership Name: Test Investment Partners, LP
Partner Name: Test Entity LLC
Partner EIN: 98-7654321
--- Part III: Partner's Share ---
Box 1 - Ordinary business income (loss): 125,000
Box 2 - Net rental real estate income (loss): -15,000
Box 3 - Other net rental income (loss): 0
Box 4 - Guaranteed payments for services: 50,000
Box 5 - Interest income: 8,500
Box 6a - Ordinary dividends: 12,000
Box 6b - Qualified dividends: 9,500
Box 7 - Royalties: 0
Box 8 - Net short-term capital gain (loss): 3,200
Box 9a - Net long-term capital gain (loss): 45,000
Box 9b - Collectibles (28%) gain (loss): 0
Box 9c - Unrecaptured section 1250 gain: 2,100
Box 10 - Net section 1231 gain (loss): 0
Box 11 - Other income (loss): 1,500
Box 12 - Section 179 deduction: 0
Box 13 - Other deductions: -4,200
Box 14 - Self-employment earnings (loss): 50,000
Box 15 - Credits: 0
Box 16 - Foreign transactions: 0
Box 17 - Alternative minimum tax (AMT) items: 0
Box 18 - Tax-exempt income and nondeductible expenses: 0
Box 19a - Distributions (cash): 75,000
Box 19b - Distributions (property): 0
Box 20 - Other information: 0
Box 21 - Foreign taxes paid or accrued: 0