[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3218":3},{"rec_id":4,"title":5,"text":6},"3218","What do the codes mean in Box 15 of the K-1 for partnerships?","\u003Cb>Credits\u003C/b>\u003Cbr>\nA: Zero-emission nuclear power production credit*\u003Cbr>\nB: Credit for production from advanced nuclear power facilities*\u003Cbr>\nC: Low-income housing credit (section 42(j)(5)) from post-2007 buildings *\u003Cbr>\nD: Low-income housing credit (other) from post-2007 buildings *\u003Cbr>\nE: Qualified rehabilitation expenditures (rental real estate)\u003Cbr>\nF: Other rental real estate credits *\u003Cbr>\nG: Other rental credits *\u003Cbr>\nH: Undistributed capital gains credit \u003Cbr>\nI: Biofuel producer credit\u003Cbr>\nJ: Work opportunity credit\u003Cbr>\nK: Disabled access credit\u003Cbr>\nL: Empowerment zone employment credit\u003Cbr> \nM: \u003Ca href=\"/freefile2025/answers?faq=9619\">Increasing research activities credit\u003C/a>\u003Cbr>\nN: Credit for employer Social Security and Medicare taxes\u003Cbr>\nO: Backup withholding \u003Cbr>\nP: Unused investment credit from qualifying advanced coal or gasification credit allocated from cooperatives\u003Cbr>\nQ: Unused investment credit from qualifying advanced energy project credit allocated from cooperatives\u003Cbr>\nR: Unused investment credit from the advanced manufacturing investment credit allocated from cooperatives\u003Cbr>\nS: Unused investment credit from the clean electricity investment credit allocated from cooperatives\u003Cbr>\nT: Unused investment credit from the energy credit allocated from cooperatives\u003Cbr>\nU: Unused investment credit from the rehabilitation credit allocated from cooperatives\u003Cbr>\nV: Advanced manufacturing production credit*\u003Cbr>\nW: Clean electricity production credit*\u003Cbr>\nX: Clean fuel production credit*\u003Cbr>\nY: Clean hydrogen production credit*\u003Cbr>\nZ: Orphan drug credit\u003Cbr>\nAA: Enhanced oil recovery credit\u003Cbr>\nAB: Renewable electricity production credit\u003Cbr>\nAC: Biodiesel and renewable diesel credit**\u003Cbr>\nAD: New markets credit\u003Cbr>\nAE: Small employer pension plan startup costs and contributions credit\u003Cbr>\nAF: Small employer auto-enrollment credit\u003Cbr>\nAG: Small employer military spouse participation credit\u003Cbr>\nAH: Employer-provided childcare credit\u003Cbr>\nAI: Low sulfur diesel fuel production credit\u003Cbr>\nAJ: Railroad track maintenance credit\u003Cbr>\nAK: Oil and gas production from marginal wells\u003Cbr>\nAL: Distilled spirits credit\u003Cbr>\nAM: Energy efficient home credit\u003Cbr>\nAO: Alternative fuel vehicle refueling property credit\u003Cbr>\nAP: Clean renewable energy bond credit*\u003Cbr>\nAQ: New clean renewable energy bond credit*\u003Cbr>\nAR: Qualified energy conservation bond credit*\u003Cbr>\nAS: Qualified zone academy bond credit*\u003Cbr>\nAT: Qualified school construction bond credit*\u003Cbr>\nAU: Build America bond credit*\u003Cbr>\nAV: Employer differential wage payments\u003Cbr>\nAW: Carbon oxide sequestration credit\u003Cbr>\nAX: Carbon oxide sequestration credit recapture*\u003Cbr>\nAY: New clean vehicle credit \u003Cbr>\nAZ: Credit for qualified commercial clean vehicles\u003Cbr>\nBA: Health insurance credit\u003Cbr>\nBB: Employer credit for paid family and medical leave\u003Cbr>\nBC: Eligible credits from transferor(s) under section 6418*\u003Cbr>\nZZ: Other\n\u003Cbr>\u003Cbr>\n* Not supported\n\u003Cbr>\u003Cbr>\n** Sustainable aviation credit not supported\n\u003Cbr>\u003Cbr>\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=7&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.",1777391553306]