The Commissioner, Small Business/Self-Employed Division, should conduct periodic outreach to reinforce how Schedule K-1 amounts should be reported on tax returns to prevent underreporter discrepancies. Topics should include when to report Schedule K-1 amounts received from flow-through entities ***********2************* ******2****** to report Schedule K-1 amounts on tax returns, and ****2**** Schedule K-1 amounts causes potential underreporter discrepancies that may require contact from the IRS to resolve. The outreach should be directed to those involved with preparing and submitting tax returns to the IRS (e.g., taxpayers/flow-through recipients, return preparers, tax practitioners, and tax preparation software companies).