What do the codes mean in Box 20 of the K-1 for partnerships?
Other information
A: Investment income
B: Investment expenses
C: Fuel tax credit information
D: Qualified rehabilitation expenditures (other than rental real estate)
E: Basis of energy property
F: Recapture of low-income housing credit (section 42(j)(5))
G: Recapture of low-income housing credit (other)
H: Recapture of investment credit
I: Recapture of other credits
J: Look-back interest--completed long-term contracts *
K: Look-back interest--income forecast method *
L: Dispositions of property with section 179 deductions *
M: Recapture of section 179 deduction *
N: Business interest expense (BIE) (information item)
O: Section 453(l)(3) information *
P: Section 453A(c) information *
Q: Section 1260(b) information *
R: Interest allocable to production expenditures *
S: CCF nonqualified withdrawals *
T: Depletion information--oil and gas *
U: Remaining section 743(b) adjustment*
V
W: Precontribution gain (loss) *
X: Payment obligations including guarantees and deficit obligations
Y: Net investment income (NII)
Z: Section 199A qualified business income
AA: Section 704(c) information *
AB: Section 751 gain (loss) *
AC: Section 1(h)(5) gain (loss) *
AD: Deemed section 1250 unrecaptured gain *
AE: Excess taxable income
AF: Excess business interest income
AG: Gross receipts for section 448(c)
AH: Noncash charitable contributions
AI: Interest and tax on deferred compensation to partners*
AJ: Excess business loss limitation
AK: Gain from mark-to-market election
AL: Section 721(c) partnership
AM: Section 1061 information
AN: Farming and fishing business
AO: PTP information*
AP: Inversion gain
AQ: Conservation reserve program payments*
AR
AS: Qualifying advanced coal project property and qualifying gasification project property
AT: Qualifying advanced energy project property
AU: Advanced manufacturing investment property
AV: Clean electricity investment property
AW: Reportable transactions
AX: Corporate alternative minimum tax*
AY: Foreign partners, Form 8990, Schedule A
AZ: Reimbursement of preformation expenditures
ZZ
* Not supported
See the Schedule K-1 (Form 1065) instructions for more info about these codes.
A: Investment income
B: Investment expenses
C: Fuel tax credit information
D: Qualified rehabilitation expenditures (other than rental real estate)
E: Basis of energy property
F: Recapture of low-income housing credit (section 42(j)(5))
G: Recapture of low-income housing credit (other)
H: Recapture of investment credit
I: Recapture of other credits
J: Look-back interest--completed long-term contracts *
K: Look-back interest--income forecast method *
L: Dispositions of property with section 179 deductions *
M: Recapture of section 179 deduction *
N: Business interest expense (BIE) (information item)
O: Section 453(l)(3) information *
P: Section 453A(c) information *
Q: Section 1260(b) information *
R: Interest allocable to production expenditures *
S: CCF nonqualified withdrawals *
T: Depletion information--oil and gas *
U: Remaining section 743(b) adjustment*
V
W: Precontribution gain (loss) *
X: Payment obligations including guarantees and deficit obligations
Y: Net investment income (NII)
Z: Section 199A qualified business income
AA: Section 704(c) information *
AB: Section 751 gain (loss) *
AC: Section 1(h)(5) gain (loss) *
AD: Deemed section 1250 unrecaptured gain *
AE: Excess taxable income
AF: Excess business interest income
AG: Gross receipts for section 448(c)
AH: Noncash charitable contributions
AI: Interest and tax on deferred compensation to partners*
AJ: Excess business loss limitation
AK: Gain from mark-to-market election
AL: Section 721(c) partnership
AM: Section 1061 information
AN: Farming and fishing business
AO: PTP information*
AP: Inversion gain
AQ: Conservation reserve program payments*
AR
AS: Qualifying advanced coal project property and qualifying gasification project property
AT: Qualifying advanced energy project property
AU: Advanced manufacturing investment property
AV: Clean electricity investment property
AW: Reportable transactions
AX: Corporate alternative minimum tax*
AY: Foreign partners, Form 8990, Schedule A
AZ: Reimbursement of preformation expenditures
ZZ
* Not supported
See the Schedule K-1 (Form 1065) instructions for more info about these codes.
