[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3227":3},{"rec_id":4,"title":5,"text":6},"3227","What do the codes mean in Box 20 of the K-1 for partnerships?","\u003Cb>Other information\u003C/b>\u003Cbr>\nA: Investment income\u003Cbr>\nB: Investment expenses\u003Cbr>\nC: Fuel tax credit information\u003Cbr>\nD: Qualified rehabilitation expenditures (other than rental real estate)\u003Cbr>\nE: Basis of energy property\u003Cbr>\nF: Recapture of low-income housing credit (section 42(j)(5)) \u003Cbr>\nG: Recapture of low-income housing credit (other)\u003Cbr>\nH: Recapture of investment credit\u003Cbr>\nI: Recapture of other credits\u003Cbr>\nJ: Look-back interest--completed long-term contracts *\u003Cbr>\nK: Look-back interest--income forecast method *\u003Cbr>\nL: Dispositions of property with section 179 deductions *\u003Cbr>\nM: Recapture of section 179 deduction *\u003Cbr>\nN: Business interest expense (BIE) (information item)\u003Cbr>\nO: Section 453(l)(3) information *\u003Cbr>\nP: Section 453A(c) information *\u003Cbr>\nQ: Section 1260(b) information *\u003Cbr>\nR: Interest allocable to production expenditures *\u003Cbr>\nS: CCF nonqualified withdrawals *\u003Cbr>\nT: Depletion information--oil and gas *\u003Cbr>\nU: Remaining section 743(b) adjustment*\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=8892\">V\u003C/a>\u003Cbr>\nW: Precontribution gain (loss) *\u003Cbr>\nX: Payment obligations including guarantees and deficit obligations\u003Cbr>\nY: Net investment income (NII)\u003Cbr>\nZ: Section 199A qualified business income\u003Cbr>\nAA: Section 704(c) information *\u003Cbr>\nAB: Section 751 gain (loss) *\u003Cbr>\nAC: Section 1(h)(5) gain (loss) *\u003Cbr>\nAD: Deemed section 1250 unrecaptured gain *\u003Cbr>\nAE: Excess taxable income\u003Cbr>\nAF: Excess business interest income\u003Cbr>\nAG: Gross receipts for section 448(c)\u003Cbr>\nAH: Noncash charitable contributions\u003Cbr>\nAI: Interest and tax on deferred compensation to partners*\u003Cbr>\nAJ: Excess business loss limitation\u003Cbr>\nAK: Gain from mark-to-market election\u003Cbr>\nAL: Section 721(c) partnership\u003Cbr>\nAM: Section 1061 information\u003Cbr>\nAN: Farming and fishing business\u003Cbr>\nAO: PTP information*\u003Cbr>\nAP: Inversion gain\u003Cbr>\nAQ: Conservation reserve program payments*\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=8892\">AR\u003C/a>\u003Cbr>\nAS: Qualifying advanced coal project property and qualifying gasification project property\u003Cbr>\nAT: Qualifying advanced energy project property\u003Cbr>\nAU: Advanced manufacturing investment property\u003Cbr>\nAV: Clean electricity investment property\u003Cbr>\nAW: Reportable transactions\u003Cbr>\nAX: Corporate alternative minimum tax*\u003Cbr>\nAY: Foreign partners, Form 8990, Schedule A\u003Cbr>\nAZ: Reimbursement of preformation expenditures\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=9711\">ZZ\u003C/a>\n\u003Cbr>\u003Cbr>\n* Not supported\n\u003Cbr> \u003Cbr>\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=20&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.",1777391553361]