[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3239":3},{"rec_id":4,"title":5,"text":6},"3239","What do the codes mean in Box 17 of the K-1 for S Corporations?","\u003Cb>Other information\u003C/b>\u003Cbr>\nA: Investment income\u003Cbr>\nB: Investment expenses\u003Cbr>\nC: Qualified rehabilitation expenditures (other than rental real estate)\u003Cbr>\nD: Basis of energy property\u003Cbr>\nE: \u003Ca href=\"/freefile2025/answers?faq=6160\">Recapture of low-income housing credit (section 42(j)(5))\u003C/a>\u003Cbr>\nF: Recapture of low-income housing credit (other)\u003Cbr>\nG: \u003Ca href=\"/freefile2025/answers?faq=6167\">Recapture of investment credit\u003C/a>\u003Cbr>\nH: Recapture of other credits\u003Cbr>\nI: Look-back interest--completed long-term contracts*\u003Cbr>\nJ: Look-back interest--income forecast method*\u003Cbr>\nK: Dispositions of property with section 179 deductions*\u003Cbr>\nL: Recapture of section 179 deduction*\u003Cbr>\nM: Section 453(l)(3) information*\u003Cbr>\nN: Section 453A(c) information*\u003Cbr>\nO: Section 1260(b) information*\u003Cbr>\nP: Interest allocable to production expenditures*\u003Cbr>\nQ: CCF nonqualified withdrawals*\u003Cbr>\nR: Depletion information--oil and gas*\u003Cbr>\nU: \u003Ca href=\"/freefile2025/answers?faq=5507\">Net Investment Income\u003C/a>\u003Cbr>\nV: \u003Ca href=\"/freefile2025/answers?faq=8238\">Section 199A information\u003C/a>\u003Cbr>\nAA: Excess taxable income\u003Cbr>\nAB: Excess business interest income\u003Cbr>\nAC: Gross receipts for section 448(c)\u003Cbr>\nAJ: Excess business loss limitation\u003Cbr>\nAN: Farming and Fishing Income\u003Cbr>\nAP: Inversion Gain\u003Cbr>\nAS: Qualifying advanced coal and gasification project property\u003Cbr>\nAT: Qualifying advanced energy project property\u003Cbr>\nAU: Advanced manufacturing investment property\u003Cbr>\nAV: Clean electricity investment\u003Cbr>\nAW: Reportable transactions\u003Cbr>\nBA: Domestic research or experimental expenditures*\u003Cbr>\nZZ: Other information - Any other information you may need to file your return, not shown elsewhere.\u003Cbr>\u003Cbr>\nAll other codes are reserved by the IRS for future use.\n\u003Cbr>\u003Cbr>\n*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.\n\u003Cbr> \u003Cbr>\nSee the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=17&form=i1120ssk.pdf\" target=\"_blank\">Schedule K-1 (Form 1120-S) instructions\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a> for more info about these codes.\u003Cbr>\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=11711\">What if my K-1 boxes don't match?\u003C/a>",1777391553556]