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K-1 (1041) box 14 other information.
Foreign taxes are code B, not code A. Every 2025 box 14 code, with where it goes.
On a Schedule K-1 (Form 1041), box 14 code A is tax-exempt interest (Form 1040 or 1040-SR, line 2a), and foreign taxes are code B (Schedule 3 (Form 1040), line 1, or Schedule A, line 6). The rest of box 14 covers net investment income (E), farm and fishing income (F), the section 1411 adjustment (H), section 199A information (I), energy and rehabilitation property data (C, D, J to M) and a catch-all ZZ. Pick a code to see where it goes.
Look up a code
Result
Box 14 codes (2025 K-1)
| Box / code | Meaning | What it does and where it goes (per the IRS form and instructions) |
|---|---|---|
| 14 A | Tax-exempt interest | Form 1040 or 1040-SR, line 2a. |
| 14 B | Foreign taxes | Schedule 3 (Form 1040), line 1; or Schedule A, line 6. |
| 14 C | Qualified rehabilitation expenditures | The fiduciary gives a statement with what you need for Form 3468, Part VII. Rental real estate expenditures follow different passive activity limits (Form 8582-CR). |
| 14 D | Basis of energy property | A statement gives your share of the amounts for Form 3468, Part VI. |
| 14 E | Net investment income | Form 4952, line 4a. |
| 14 F | Gross farm and fishing income | Schedule E (Form 1040), line 42. The income is also in box 6 and is shown separately to help decide the underpayment-of-estimated-tax penalty. |
| 14 G | Foreign trading gross receipts (section 942(a)) | See the Instructions for Form 8873. |
| 14 H | Adjustment for section 1411 net investment income or deductions | Form 8960, line 7, as applicable. |
| 14 I | Section 199A information | Use Form 8995 or Form 8995-A to figure the qualified business income deduction. |
| 14 J | Qualifying advanced coal project property and qualifying gasification project property | A statement gives the amounts for Form 3468, Part II, Sections A and B. |
| 14 K | Qualifying advanced energy project property | A statement gives the amounts for Form 3468, Part III. |
| 14 L | Advanced manufacturing investment property | A statement gives the amounts for Form 3468, Part IV. |
| 14 M | Clean electricity investment credit | A statement gives the amounts for Form 3468, Part V. |
| 14 ZZ | Other information | Any additional information you need that is not shown elsewhere on the K-1, such as section 951A, section 965 and section 163(j) items, which the fiduciary explains on an attachment. |
Why the search says code A foreign taxes
Many people search for box 14 code A as foreign taxes. On the 2025 Schedule K-1 (Form 1041) the form’s own code list gives code A as tax-exempt interest and code B as foreign taxes. If your K-1 shows an amount beside code A, treat it as tax-exempt interest and put it on line 2a of Form 1040 or 1040-SR, where it is shown for information. Foreign taxes belong to code B, and the form says to report them on Schedule 3 (Form 1040), line 1, or Schedule A, line 6.
Codes can differ between the K-1 versions for partnerships, S corporations and trusts, so a code letter you saw on another K-1 does not carry over. Use the code list on the back of your own form.
Statements and asterisks
The instructions say the fiduciary enters an asterisk after a code when an attached statement gives more detail, and enters STMT in the amount space when an item cannot be a single dollar figure. For codes C, D and J to M the statement is the whole point, because the amounts feed Form 3468 and are listed property by property.
Codes F and H in practice
Code F, gross farm and fishing income, is included in box 6 already. It is separately stated to help determine whether you are subject to a penalty for underpayment of estimated tax, and you report it on Schedule E line 42. Code H is your adjustment for section 1411 net investment income or deductions, and it goes on line 7 of Form 8960. For the credit side see the net investment income tax calculator. QBI details are on the code I page.
Limits of this page
Amounts and statements come from the fiduciary. This page lists where the IRS says to report each code and does not decide whether a foreign tax is better as a credit or a deduction. A CPA can compare those for your return.
Sources
- Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR (2025): Box 14 (Other Information), the Codes paragraph and the notes on attached statements. Read November 2, 2026.
- Schedule K-1 (Form 1041) for 2025, page 2 code list: Page 2 list of codes for box 14, codes A to M and ZZ, and the Report on column. Read November 2, 2026.
IRS instruction pages last reviewed April 30, 2026. Form and line references are those printed in the 2025 forms and instructions and can change.
Frequently asked questions
What is box 14 code A on a Schedule K-1 (Form 1041)?
Code A is tax-exempt interest. It is reported on Form 1040 or 1040-SR, line 2a.
Where are foreign taxes on a K-1 (Form 1041)?
Foreign taxes are box 14, code B. The form says to report them on Schedule 3 (Form 1040), line 1, or on Schedule A, line 6.
What is box 14 code E?
Code E is net investment income, reported on Form 4952, line 4a.
What is box 14 code H?
Code H is the beneficiary's adjustment for section 1411 net investment income or deductions. It is entered on Form 8960, line 7, as applicable.
What does an asterisk after a box 14 code mean?
It means the fiduciary attached a statement giving more information for that item. An item that cannot be a single dollar amount shows STMT in the amount space.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The estate, trust or corporation that issued the K-1, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.