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<br />Schedule K -1 (Form 1041) 2008
<br />Pa g e 2
<br />This list identifies the codes used on
<br />Schedule K -1 for
<br />12. Alternative minimum tax (AMT) items
<br />beneficiaries and provides summarized reporting information for
<br />Code
<br />Report on
<br />beneficiaries who file Form 1040. For
<br />detailed reporting and filing
<br />A
<br />Adjustment for minimum tax purposes
<br />Form 6251, line 15
<br />information, see the Instructions for Beneficiary Filing Form 1040
<br />B
<br />AMT adjustment attributable to
<br />and the instructions for your income tax return.
<br />qualified dividends
<br />C
<br />AMT adjustment attributable to
<br />Report on
<br />net short-term capital gain
<br />1. Interest income
<br />Form 1040, line 8a
<br />D
<br />AMT adjustment attributable to -
<br />net long -term capital gain
<br />See the beneficiary's
<br />2a. Ordinary dividends
<br />Form 1040, line 9a
<br />instructions and the
<br />E
<br />AMT adjustment attributable to
<br />2b. Qualified dividends
<br />Form 1040, line 91b
<br />unrecaptured section 1250 gain
<br />Instructions for Form 6251
<br />3. Net short -term capital gain
<br />Schedule D, line 5
<br />F
<br />AMT adjustment attributable to
<br />4a. Net long -term capital gain
<br />Schedule D, line 12
<br />28% rate gain
<br />4b. 28% rate gain
<br />Line 4 of the worksheet for
<br />G
<br />Accelerated depreciation
<br />Schedule D, line 18
<br />H
<br />Depletion
<br />4c. Unrecaptured section 1250 gain
<br />Line 11 of the worksheet for
<br />I
<br />Amortization
<br />Schedule D, line 19
<br />,I
<br />Exclusion items
<br />2009 Form 8801
<br />13. Credits and credit recapture
<br />5. Other portfolio and nonbusiness
<br />Schedule E, line 33, column (f)
<br />income
<br />A
<br />Credit for estimated taxes
<br />Form 1040, line 63
<br />Schedule E, line 33, column (d)
<br />B
<br />Credit for backup withholding
<br />Form 1040, line 62
<br />6. Ordinary business Income
<br />or (f)
<br />C
<br />Low- income housing credit
<br />Form 8586 (also see the
<br />beneficiary's instructions)
<br />7. Net rental real estate Income
<br />Schedule E, line 33, column (d)
<br />D
<br />Qualified rehabilitation expenditures
<br />See the beneficiary's instructions
<br />or (f)
<br />E
<br />Basis of other investment credit
<br />property
<br />See the beneficiary's instructions
<br />8. Other rental income
<br />Schedule E, line 33, column (d)
<br />F
<br />Work opportunity credit
<br />Form 5884, line 3
<br />or (f)
<br />G
<br />Welfare -to -work credit
<br />Form 3800, line 1b
<br />9. Directly apportioned deductions
<br />H
<br />Alcohol and cellulosic biofuels
<br />Form 6478, line 9
<br />Code
<br />fuel credit
<br />(also see the beneficiary's
<br />A Depreciation
<br />Form 8582 or Schedule E, line
<br />instructions)
<br />33, column (c) or (e)
<br />I
<br />Credit for increasing research
<br />Form 3800, line 1c
<br />activities
<br />B Depletion
<br />Form 8582 or Schedule E, line
<br />Renewable electricity, refined coal,
<br />See the beneficiary's instructions
<br />33, column (c) or (e)
<br />and Indian coal production credit
<br />C Amortization
<br />Form 8582 or Schedule E, line
<br />K
<br />Empowerment zone and renewal
<br />Form 8844, line 3
<br />33, column (c) or (e)
<br />community employment credit
<br />10. Estate tax deduction
<br />Schedule A, line 28
<br />L
<br />Indian employment credit
<br />Form 3800, line 1g
<br />11. Final year deductions
<br />M
<br />Orphan drug credit
<br />Form 3800, line 1h
<br />A Excess deductions
<br />Schedule A, line 23
<br />N
<br />Credit for employer - provided child
<br />Form 3800, line 1k
<br />B Short-term capital loss carryover
<br />Schedule D, line 5
<br />care and facilities
<br />O
<br />Biodiesel and renewable diesel
<br />Form 8864, line 11
<br />C Long-term capital loss carryover
<br />g p ry
<br />Schedule D, line 12; line 5 of the
<br />fuels credit
<br />(also see the beneficiary's
<br />wksht. for Sch. D, line 18; and
<br />instructions)
<br />line 16 of the wksht. for Sch. D,
<br />p
<br />Nonconventional source fuel credit
<br />Form 3800, line lo
<br />line 19
<br />D Net operating loss carryover —
<br />Q
<br />Credit to holders of tax credit
<br />Form 8912, line 8
<br />regular tax
<br />Form 1040, line 21
<br />bonds
<br />R
<br />Agricultural chemicals security credit
<br />Form 3800, line 1v
<br />E Net operating loss carryover—
<br />minimum tax
<br />Form 6251, line 28
<br />S
<br />Energy efficient appliance credit
<br />Form 3800, line 1q
<br />T
<br />Credit for employer differential
<br />Form 3800, line 1w
<br />wage payments
<br />U
<br />Recapture of credits
<br />See the beneficiary's instructions
<br />14. Other information
<br />A
<br />Tax - exempt interest
<br />Form 1040, line 8b
<br />B
<br />Foreign taxes
<br />Form 1040, line 47 or
<br />Sch. A, line 8
<br />C
<br />Qualified production activities
<br />Form 8903, line 7
<br />income
<br />D
<br />Form W -2 wages
<br />Form 8903, line 15
<br />E
<br />Net investment income
<br />Form 4952, line 4a
<br />F
<br />Gross farm and fishing income
<br />Schedule E, line 42
<br />G
<br />Foreign trading gross receipts
<br />See the instructions for
<br />(IRC 942(a))
<br />Form 8873
<br />H
<br />Other information
<br />See the beneficiary's instructions
<br />Note. If you are a beneficiary who does not file a Form 1040,
<br />DAA
<br />see instructions for the type of income tax return you are filing.
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