What is Line 13 W on my K-1?

Box 13, Code W on Schedule K-1 reports expenses that do not fall into any other category of deductions. For example, Management Fees are an expense charged to the SPV that appear in box 13W and are classified as other miscellaneous itemized deductions subject to the 2% AGI limit. However, as a result of the Tax Cuts and Jobs Act (TCJA) in 2018, investment-related expenses previously deductible are not available as a deduction on your tax return.