I use direct entry for what I consider the simple K-1s. I had a K-1 that involved reporting for 2 countries in Code 16. I got myself confused in trying to report the 2 countries. When I went to Step by Step for that K-1, it just seemed to clarify it for me. The Step by Step also helped me in reporting the info for Code 20, which was rather lengthy and had several sub-sections. I am no accountant and consider myself a novice in reporting the K-1.