How do I Report Schedule K-1 (Form 1120-S) Box 13 Information? – Support

Box 13 of your Schedule K-1 Form 1120-S reports credits and withholding amounts allocated to shareholders. Report each Box 13 credit on its specific credit form first. If the credit is passive, apply limitations on Form 8582‑CR. Allowable credits will then aggregate on Form 3800 (General Business Credit).

Entries for box 13 on the Schedule K-1 Form 1120-S page will not automatically carry to the correct form. All box 13 credits must be manually reported on the appropriate form. Please use this article to learn where to enter your box 13 code(s). To learn more about the individual codes, please refer to the IRS instructions.

Code A - Zero-Emission Nuclear Power Production Credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Nuclear Power Production Credit > Zero-Emission Nuclear Power Production Credit.

Code B - Credit for Production from Advanced Nuclear Power Facilities

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Nuclear Power Production Credit > Advanced Nuclear Power Production Credit.

Codes C & D - Low-Income Housing Credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Low-Income Housing Credit > Credit from Pass-Through Entities.

Code E - Qualified Rehabilitation Expenditures (Rental Real Estate)

Federal > Deductions (Select my forms) > Credits > Investment Credit > Rehabilitation Credit Under Section 47

Code F - Other rental real estate credits

Federal > Deductions (Select my forms) > Credits > Less Common Credits >Passive Activity Credit Limitations

Code G - Other rental credits

Federal > Deductions (Select my forms) > Credits > Less Common Credits >Passive Activity Credit Limitations.

Code H - Undistributed capital gains credit

Federal > Payments & Estimates > Other Payments or Refundable Credits > Shareholders Undistributed Long-Term Capital Gains

Code I - Biofuel producer credit

Federal → Deductions (Select my forms) → Credits → Less Common Credits → Biofuel Producer Credit (Form 6478)

Code J - Work opportunity credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Work Opportunity Credit

Code K - Disabled access credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Disabled Access Credit

Code L - Empowerment zone employment credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Empowerment Zone Employment Credit

Code M - Credit for increasing research activities

Federal > Deductions (Select my forms) > Credits > Credit for Increasing Research Activities

Code N - Credit for employer social security and Medicare taxes

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Credit for Employer Social Security and Medicare Taxes > Credit from Pass-Through Entities

Code O - Backup withholding

Federal > Payments & Estimates > Other Federal Withholdings

Code P - Unused investment credit from the qualifying advanced coal project credit or qualifying gasification project credit allocated from cooperatives

Federal > Deductions (Select my forms) > Credits > Investment Credit > Qualifying Advanced Coal and Gasification Project Credit > Unused Investment Credit from Cooperatives

Code Q - Unused investment credit from the qualifying advanced energy project credit allocated from cooperatives

Federal > Deductions (Select my forms) > Credits > Investment Credit > Qualifying Advanced Energy Project Credit Under Section 48C

Code R - Unused investment credit from the advanced manufacturing investment credit … Qualifying Advanced Energy Project Credit Under Section 48D

Federal > Deductions (Select my forms) > Credits > Investment Credit > Qualifying Advanced Energy Project Credit Under Section 48D

Code S - Unused investment credit from clean electricity credit allocated from cooperatives

Federal > Deductions (Select my forms) > Credits > Investment Credit > Clean Electricity Investment Credit Under Section 48E

Code T - Unused investment credit from the energy credit allocated from cooperatives

Federal > Deductions (Select my forms) > Credits > Investment Credit > Energy Credit Under Section 48 > Unused Investment Credit from Cooperatives

Code U - Unused investment credit from the rehabilitation credit allocated from cooperatives

Federal > Deductions (Select my forms) > Credits > Investment Credit > Rehabilitation Credit Under Section 47 > Unused Investment Credit from Cooperatives

Code V - Advanced manufacturing production credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Advanced Manufacturing Production Credit

Code W - Clean electricity production credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Clean Electricity Production Credit

Code X - Clean fuel production credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Clean Fuel Production Credit

Code Y - Clean hydrogen production credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Clean Hydrogen Production Credit

Code Z - Orphan drug credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Orphan Drug Credit

Code AA - Enhanced oil recovery credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Enhanced Oil Recovery Credit

Code AB - Renewable Electricity Production Credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Renewable Electricity Credit

Code AC - Biodiesel, renewable diesel, or sustainable aviation fuels credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Biodiesel and Renewable Diesel Fuels Credit

Code AD - New markets credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > New Markets Credit

Code AE - Credit for small employer pension plan startup costs

Federal → Deductions → Credits → Less Common Credits → Small Employer Pension Plan Start‑Up Costs & Auto‑Enrollment (Form 8881) → Credit from Pass‑Through Entities (Part I – Pension Plan Startup)

Code AF - Credit for small employer auto-enrollment

Federal → Deductions → Credits → Less Common Credits → Small Employer Pension Plan Start‑Up Costs & Auto‑Enrollment (Form 8881) → Credit from Pass‑Through Entities (Part II – Auto‑Enrollment)

Code AG - Credit for military spouse participation

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Small Employer Pension Plan Start-Up Costs and Auto-Enrollment > Credit from Pass-Through Entities (Part III Military Spouse)

Code AH - Credit for employer-provided childcare facilities and services

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Employer-Provided Childcare Facilities and Services

Code AI - Low sulfur diesel fuel production credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Biofuel Producer Credit

Code AJ - Qualified railroad track maintenance credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Qualified Railroad Track Maintenance Credit

Code AK - Credit for oil and gas production from marginal wells

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Credit for Oil and Gas Production from Marginal Wells (8904)

Code AL - Distilled spirits credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Distilled Spirits Credit

Code AM - Energy efficient home credit

Federal > Deductions (Select my forms) > Credits > Less Common Credits > Energy Efficient Home Credit

Code AN - Reserved for future use

Reserved for future use.