What do the codes mean in Box 17 of the K-1 for S Corporations?
Other information
A: Investment income
B: Investment expenses
C: Qualified rehabilitation expenditures (other than rental real estate)
D: Basis of energy property
E: Recapture of low-income housing credit (section 42(j)(5))
F: Recapture of low-income housing credit (other)
G: Recapture of investment credit
H: Recapture of other credits
I: Look-back interest--completed long-term contracts*
J: Look-back interest--income forecast method*
K: Dispositions of property with section 179 deductions*
L: Recapture of section 179 deduction*
M: Section 453(l)(3) information*
N: Section 453A(c) information*
O: Section 1260(b) information*
P: Interest allocable to production expenditures*
Q: CCF nonqualified withdrawals*
R: Depletion information--oil and gas*
U: Net Investment Income
V: Section 199A information
AA: Excess taxable income
AB: Excess business interest income
AC: Gross receipts for section 448(c)
AJ: Excess business loss limitation
AN: Farming and Fishing Income
AP: Inversion Gain
AS: Qualifying advanced coal and gasification project property
AT: Qualifying advanced energy project property
AU: Advanced manufacturing investment property
AV: Clean electricity investment
AW: Reportable transactions
BA: Domestic research or experimental expenditures*
ZZ: Other information - Any other information you may need to file your return, not shown elsewhere.
All other codes are reserved by the IRS for future use.
*Not supported* Some codes require additional forms or adjustments that aren't currently supported by FreeTaxUSA. In this case, you may need to find another way to file.
See the Schedule K-1 (Form 1120-S) instructions for more info about these codes.
What if my K-1 boxes don't match?
A: Investment income
B: Investment expenses
C: Qualified rehabilitation expenditures (other than rental real estate)
D: Basis of energy property
E: Recapture of low-income housing credit (section 42(j)(5))
F: Recapture of low-income housing credit (other)
G: Recapture of investment credit
H: Recapture of other credits
I: Look-back interest--completed long-term contracts*
J: Look-back interest--income forecast method*
K: Dispositions of property with section 179 deductions*
L: Recapture of section 179 deduction*
M: Section 453(l)(3) information*
N: Section 453A(c) information*
O: Section 1260(b) information*
P: Interest allocable to production expenditures*
Q: CCF nonqualified withdrawals*
R: Depletion information--oil and gas*
U: Net Investment Income
V: Section 199A information
AA: Excess taxable income
AB: Excess business interest income
AC: Gross receipts for section 448(c)
AJ: Excess business loss limitation
AN: Farming and Fishing Income
AP: Inversion Gain
AS: Qualifying advanced coal and gasification project property
AT: Qualifying advanced energy project property
AU: Advanced manufacturing investment property
AV: Clean electricity investment
AW: Reportable transactions
BA: Domestic research or experimental expenditures*
ZZ: Other information - Any other information you may need to file your return, not shown elsewhere.
All other codes are reserved by the IRS for future use.
*Not supported* Some codes require additional forms or adjustments that aren't currently supported by FreeTaxUSA. In this case, you may need to find another way to file.
See the Schedule K-1 (Form 1120-S) instructions for more info about these codes.
What if my K-1 boxes don't match?
