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so were going to be going over IRS form 8990 schedule a at the request of someone who watched our review of form 89.90 and specifically as for a deep dive on schedule a as it pertains to Partnerships under common control subject to six Section 163 J limitations so before we go into the schedule itself I figured Id share a couple of things that are worth noting if Section 163 J limitations apply to your partnership so first there are there the IRS has an FAQ page about limitations on the deductions for business interest expense and there are a lot of questions that the IRS has already answered on their FAQ I want to point that out just in case theres a question that you might have that the IRS website has already taken care of um two a couple of things when you should file schedule a so its important to note that any taxpayer thats required to complete part one and is a partner in a partnership subject to section 163j limitation must complete schedule a before completing part one s