I have a partnership that I am filing a short period final return for because the interest of one of the two partners was bought out by the other partner. The Form 8990 has Current Year Excess Business Interest Expense Carryforward from another partnership on Schedule A at the end of the short period.
How do I make sure that I preserve the carryforward of the EBI for the surviving partner? Should I pass the EBI through to the partner on the K-1 so that the partner can then report it on its own Form 8990?