This list identifies the codes used on Schedule K-1 for all partners and provides summarized reporting information for partners who file Form 1040. For detailed reporting and filing information, see the separate Partner's Instructions for Schedule K-1 and the instructions for your income tax return.

1. Ordinary business income (loss). Determine whether the income (loss) is passive or nonpassive and enter on your return as follows.

Report on

Passive loss

See the Partner's Instructions

Passive income

Schedule E, line 28, column (g)

Nonpassive loss

Schedule E, line 28, column (h)

Nonpassive income

Schedule E, line 28, column (j)

2. Net rental real estate income (loss)

See the Partner's Instructions

3. Other net rental income (loss)

Schedule E, line 28, column (g)

Net income

See the Partner's Instructions

4. Guaranteed payments

Schedule E, line 28, column (j)

5. Interest income

Form 1040, line 8a

6a. Ordinary dividends

Form 1040, line 9a

7b. Qualified dividends

Form 1040, line 9b

8. Net short-term capital gain (loss)

Schedule E, line 3b

9a. Net long-term capital gain (loss)

Schedule D, line 5

9b. Collectibles (28%) gain (loss)

Schedule D instructions

9c. Unrecaptured section 1250 gain

See the Partner's Instructions

10. Net section 1231 gain (loss)

See the Partner's Instructions

11. Other income (loss)

See the Partner's Instructions

Code

A Other portfolio income (loss)

See the Partner's Instructions

B Involuntary conversions

See the Partner's Instructions

C Sec. 1256 contracts & straddles

Form 6781, line 1

D Mining exploration costs recapture

See Pub. 535

E Cancellation of debt

Form 1040, line 21 or Form 982

F Other income (loss)

See the Partner's Instructions

12. Section 179 deduction

See the Partner's Instructions

13. Other deductions

A Cash contributions (50%)

See the Partner's Instructions

B Cash contributions (30%)

See the Partner's Instructions

C Noncash contributions (50%)

See the Partner's Instructions

D Noncash contributions (30%)

See the Partner's Instructions

E Capital gain property to a 50% organization (30%)

See the Partner's Instructions

F Capital gain property (20%)

See the Partner's Instructions

G Contributions (100%)

H Investment interest expense

Form 4952, line 1

I Deductions—royalty income

Schedule E, line 19

J Section 59(e)(2) expenditures

See the Partner's Instructions

K Deductions—portfolio (2% floor)

Schedule A, line 23

L Deductions—portfolio (other)

Schedule A, line 28

M Amounts paid for medical insurance

See the Partner's Instructions

N Educational assistance benefits

See the Partner's Instructions

O Dependent care benefits

Form 2441, line 12

P Preproductive period expenses

See the Partner's Instructions

Q Commercial revitalization deduction

See Form 8582 instructions

from rental real estate activities

See Form 8582 instructions

R Pensions and IRAs

See the Partner's Instructions

S Reforestation expense deduction

See the Partner's Instructions

T Domestic production activities

See Form 8903 instructions

information

See Form 8903, line 7b

U Qualified production activities income

Form 8903, line 7b

V Employer's Form W-2 wages

See Form 8903, line 17

W Other deductions

See the Partner's Instructions

14. Self-employment earnings (loss)

Note. If you have a section 179 deduction or any partner-level deductions, see the Partner's Instructions before completing Schedule SE.

A Net earnings (loss) from

self-employment

B Gross farming or fishing income

See the Partner's Instructions

C Gross non-farm income

See the Partner's Instructions

15. Credits

A Low-income housing credit

(section 42(j)(5)) from pre-2008 buildings

B Low-income housing credit

(other) from pre-2008 buildings

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 Alcohol and cellulosic biofuel fuels

I Credit

Code

J Work opportunity credit

K Disabled access credit

L Empowerment zone and renewal community employment credit

M Credit for increasing research activities

N Credit for employer social security and Medicare taxes

O Backup withholding

Form 1040, line 62

P Other credits

See the Partner's Instructions

16. Foreign transactions

A Name of country or U.S. possession

B Gross income from all sources

C Gross income sourced at partner level

Foreign gross income sourced at partnership level

D Passive category

E General category

F Other

Deductions allocated and apportioned at partner level

G Interest expense

Form 1116, Part I

H Other

Deductions allocated and apportioned at partnership level to foreign source income

I Passive category

J General category

K Other

Other information

L Total foreign taxes paid

M Total foreign taxes accrued

N Reduction in taxes available for credit

O Foreign trading gross receipts

Form 1116, line 12

P Extrateritorial income exclusion

Q Other foreign transactions

17. 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

18. Tax-exempt income and nondeductible expenses

A Tax-exempt interest income

B Other tax-exempt income

C Nondeductible expenses

19. Distributions

A Cash and marketable securities

B Distribution subject to section 737

C Other property

20. 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

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 Interest expense for corporate partners

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 Amortization of reforestation costs

V Unrelated business taxable income

W Precontribution gain (loss)

X Section 108(i) information

Y Other information