List of Codes

This list identifies the codes used on Schedule K-1 for all shareholders. For detailed reporting and filing information, see the specific line instructions, earlier, and the instructions for your income tax return.

Box 10. Other income (loss)

Code

A Other portfolio income (loss) B Involuntary conversions C Section 1256 contracts and straddles D Mining exploration costs recapture E Section 951A(a) income inclusions F Inclusions of subpart F income G Section 951(a)(1)(B) inclusions H Reserved for future use I Gain (loss) from disposition of oil, gas, geothermal, or other mineral properties J Recoveries of tax benefit items K Gambling gains and losses L Reserved for future use M Gain eligible for section 1045 rollover (replacement stock purchased by the corporation) N Gain eligible for section 1045 rollover (replacement stock not purchased by the corporation) O Sale or exchange of QSB stock with section 1202 exclusion P–R Reserved for future use S Non-portfolio capital gain (loss) T–X Reserved for future use ZZ Other income (loss)

Box 12. Other deductions

A Cash contributions (60%) B Cash contributions (30%) C Noncash contributions (50%) D Noncash contributions (30%) E Capital gain property to a 50% limit organization (30%) F Capital gain property (20%) G Contributions (100%) H Investment interest expense I Deductions—royalty income J Section 59(e)(2) expenditures K Reserved for future use

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L Deductions—portfolio income (other) M Preproductive period expenses N Reserved for future use O Reforestation expense deduction P–V Reserved for future use W Soil and water conservation X Film, television, theatrical, and qualified sound recording production expenditures Y Expenditures for removal of barriers Z Itemized deductions AA Contributions to a capital construction fund (CCF) AB Penalty on early withdrawal of savings AC Interest expense allocated to debt-financed distributions AD–AJ Reserved for future use ZZ Other deductions

Box 13. Credits

A Zero-emission nuclear power production credit B Credit for production from advanced nuclear power facilities C Low-income housing credit (section 42(j)(5)) from post-2007 buildings D Low-income housing credit (other) from post-2007 buildings E Qualified rehabilitation expenditures (rental real estate) F Other rental real estate credits G Other rental credits H Undistributed capital gains credit I Biofuel producer credit J Work opportunity credit K Disabled access credit L Empowerment zone employment credit M Credit for increasing research activities N Credit for employer social security and Medicare taxes O Backup withholding P Unused investment credit from the qualifying advanced coal project credit or qualifying gasification project credit allocated from cooperatives

Q Unused investment credit from the qualifying advanced energy project credit allocated from cooperatives R Unused investment credit from the advanced manufacturing investment credit allocated from cooperatives S Unused investment credit from clean electricity credit allocated from cooperatives T Unused investment credit from the energy credit allocated from cooperatives U Unused investment credit from the rehabilitation credit allocated from cooperatives V Advanced manufacturing production credit W Clean electricity production credit X Clean fuel production credit Y Clean hydrogen production credit Z Orphan drug credit AA Enhanced oil recovery credit AB Renewable electricity production credit AC Biodiesel, renewable diesel, or sustainable aviation fuels credit AD New markets credit AE Credit for small employer pension plan startup costs AF Credit for small employer auto-enrollment AG Credit for military spouse participation AH Credit for employer-provided childcare facilities and services AI Low sulfur diesel fuel production credit AJ Qualified railroad track maintenance credit AK Credit for oil and gas production from marginal wells AL Distilled spirits credit AM Energy efficient home credit AN Reserved for future use AO Alternative fuel vehicle refueling property credit AP Clean renewable energy bond credit AQ New clean renewable energy bond credit AR Qualified energy conservation bond credit AS Qualified zone academy bond credit

AK–AM Reserved for future use AN Farming and fishing income AO Reserved for future use AP Inversion gain AQ–AR Reserved for future use 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–AZ Reserved for future use BA Domestic research and experimental expenditures BB–BD Reserved for future use ZZ Other information

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AT Qualified school construction bond credit AU Build America bond credit AV Credit for employer differential wage payments AW Carbon oxide sequestration credit AX Carbon oxide sequestration credit recapture AY New clean vehicle credit AZ Qualified commercial clean vehicle credit BA Credit for small employer health insurance premiums BB Employer credit for paid family and medical leave BC Eligible credits from transferor(s) under section 6418 BD–BG Reserved for future use ZZ Other credits

Box 15. Alternative minimum tax (AMT) items

A Post-1986 depreciation adjustment B Adjusted gain or loss C Depletion (other than oil & gas) D Oil, gas, & geothermal—gross income E Oil, gas, & geothermal—deductions F Other AMT items

Box 16. Items affecting share- holder basis

A Tax-exempt interest income B Other tax-exempt income C Nondeductible expenses D Distributions E Repayment of loans from shareholders F Foreign taxes paid or accrued

Box 17. 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 Capital construction fund (CCF) nonqualified withdrawals R Depletion information—oil and gas S–T Reserved for future use U Net investment income V Section 199A information W–Z Reserved for future use AA Excess taxable income AB Excess business interest income AC Gross receipts for section 448(c) AD–AI Reserved for future use AJ Excess business loss limitation