Codes A through Q, and code Z, list all the credits that may be allocated to the beneficiary.
Box 13- Credits and Credit Recapture
Code A – Credit for estimated taxes.
Amounts reported here will automatically flow to Form 1040, Line 65 as Estimated Tax Payments.
Code B – Credit for backup withholding
Amounts reported here will automatically flow to Form 1040, Line 25c as part of the Federal Income Tax Withheld.
Code C - Low-income housing credit
Code D - Rehabilitation credit and energy credit
Code E - Other qualifying Investment Credit
Code F - Work opportunity credit
Code G - Credit for small business insurance premiums
Code H - Biofuel producer credit
Code I - Credit for increasing research activities
Code J - Renewable Electricity and Indian Coal Production Credit
Code K - Empowerment Zone Community Employment Credit
Code L - Indian Employment Credit
Code M - Orphan Drug Credit
Code N - Credit for Employer-provided Childcare and Facilities
Code O - Biodiesel and Renewable Diesel Fuel Credit
Code P - Credit to Holders of Tax Credit Bonds
Code Q - Credits for Employer Differential Wage Payments
Code R - Recapture of Credits
Code Z- Other Credits