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It's not a mistake. Line C is the gross farm, or nonfarm, income allocated to the partner. The total of this line for all partners' shares would tie to line 3 of the 1065 and line 14c on page 4.

This is such a sad situation. I had this exact situation with a family member about 4 years ago. Their son, who seemed healthy and active, died suddenly at age 26. The word of his death came as they were traveling to a family get-together. He was single, with no assets except for a cheap car, and he owed a couple of general creditors plus some taxes because he had been working as an Independent Contractor. There was a small life insurance policy, which wasn't even enough to cover the funeral costs. A creditor somehow found out about the life insurance policy (maybe one of the distraught parents told them about it at some point in an effort to be honest). The creditor made them miserable for a while, even trying to guilt them into paying by claiming it would spoil the son's reputation & memory to leave an unpaid debt. Really despicable stuff under the circumstances, IMO. There wasn't enough money involved to consult a lawyer, and I wasn't sure of the legal ramifications. But I told them if I were in their situation I would personally stonewall the creditors and IRS under these circumstances. Every time we would see one another at a family function, they would tell me about the latest contact by IRS or a creditor, repeatedly asking if they might get into personal trouble. It was such a strained situation; I never ventured to ask about the latest development because it would be for them like reliving the whole episode surrounding his death. Yet they would feel compelled to bring it up because they needed some reassurance that what they were doing was OK, both legally and morally. You are definitely helping your friend at a time when there is very little anyone can do to ease her pain.

I had a client who sent both his federal and state balance dues to the state (despite the fact that I had the payment instructions and payment vouchers clipped to separate envelopes. He "lost" them and hand wrote his own.) The state cashed both checks and sent him a refund, and the IRS of course sent him a bill. It was all my fault until he got his bank statement and realized what he did. I'm with Catherine. Why did the bank pay a check to the wrong payee? That's what happens when checks are machine read--only record the numbers I guess. Now if I tried to deposit a check made out to Catherine I'd probably be arrested.