[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3215":3},{"rec_id":4,"title":5,"text":6},"3215","What do the codes mean in Box 11 of the K-1 for partnerships?","\u003Cb>Other income (loss)\u003C/b>\u003Cbr>\nA: Other portfolio income (loss)\u003Cbr>\nB: Involuntary conversions \u003Cbr>\nC: Sec. 1256 contracts & straddles\u003Cbr> \nD: Mining exploration costs recapture\u003Cbr>\nE: Cancellation of debt\u003Cbr>\nF: Section 743(b) positive income adjustments *\u003Cbr>\nI: Gain (loss) from disposition of oil, gas, geothermal, or other mineral properties\u003Cbr>\nJ: Recoveries of tax benefit items\u003Cbr>\nK: Gambling gains and losses\u003Cbr>\nL: 751(b) distribution\u003Cbr>\nM: Gain eligible for 1045 rollover (stock purchased by partnership) \u003Cbr>\nN: Gain eligible for 1045 rollover (stock not purchased by partnership) \u003Cbr>\nO: QSB Stock (1202 Exclusion) \u003Cbr>\nP: Disposition of farm recapture property\u003Cbr>\nQ: Fannie Mae or Freddie Mac qualified preferred stock\u003Cbr>\nR: Specially allocated ordinary gain (loss) \u003Cbr>\nS: Non-portfolio capital gain (loss) \u003Cbr>\nZZ: Other income (loss) \u003Cbr>\n\u003Cbr>\n* Not supported\n\u003Cbr> \u003Cbr>\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=11&form=i1065sk1.pdf\" target=\"_blank\">Schedule K-1 (Form 1065) instructions\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> for more info about these codes.",1777391553271]