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K-1 (1065) box 17 AMT items.
Codes A through F, and the Form 6251 line each one feeds.
Box 17 of a partnership K-1 reports alternative minimum tax (AMT) items. Individual partners use them on Form 6251, Part I: code A (post-1986 depreciation adjustment) on line 2l, code B (adjusted gain or loss) on line 2k, code C (depletion other than oil and gas) on line 2d, and codes D and E (oil, gas and geothermal) toward line 2t. Estates and trusts use Schedule I (Form 1041).
Look up a box 17 code
Result
Box 17 codes (2025 K-1)
| Code | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| A | Post-1986 depreciation adjustment | Form 6251, Part I, line 2l (individual partners) |
| B | Adjusted gain or loss | Form 6251, Part I, line 2k (individual partners) |
| C | Depletion (other than oil and gas) | Form 6251, Part I, line 2d (individual partners) |
| D | Oil, gas and geothermal properties: gross income | Used with the partnership’s attached statement to figure the net amount for Form 6251, Part I, line 2t |
| E | Oil, gas and geothermal properties: deductions | Used with the partnership’s attached statement to figure the net amount for Form 6251, Part I, line 2t |
| F | Other AMT items | Enter the attached statement’s information on the applicable lines of Form 6251, Form 4626 or Schedule I (Form 1041) |
How to use box 17
The instructions say to use the box 17 information, together with your adjustments and tax preference items from other sources, to prepare Form 6251. For an estate or trust the form is Schedule I (Form 1041), Alternative Minimum Tax. Box 17 does not tell you whether you owe AMT. It only supplies your share of the partnership’s side of the calculation.
Codes D and E need the attached statement
Codes D and E include only the gross income from, and deductions allocable to, oil, gas and geothermal properties that are included in box 1. The partnership should attach a statement showing any such income or deductions in boxes 2 through 13, 18 and 20. You combine the box 17 amounts with that statement to get the net figure for Form 6251, line 2t.
Worked example
Priya receives a K-1 with $3,200 in box 17 code A and $750 in code C. She enters the $3,200 on Form 6251, Part I, line 2l and the $750 on line 2d, alongside her own AMT adjustments from any other source. She has no code D or E amounts, so line 2t is not affected by this K-1. Whether any AMT is due depends on the rest of Form 6251.
More K-1 (Form 1065) pages
Other pages in this set: K-1 (1065) Box 1, K-1 (1065) Box 18, K-1 (1065) Box 20 Codes A and B, K-1 (1065) Box 20 Code N, K-1 (1065) Box 20 Code V, K-1 (1065) Box 20 Code W, K-1 (1065) Box 20 Code AH, K-1 (1065) Box 20 Code Y, K-1 (1065) Box 20 Code AA, K-1 (1065) Box 20 Code AB. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Schedule K-1 (Form 1065) (2025): Box 17, Alternative Minimum Tax (AMT) Items, codes A through F. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Tax year 2025 edition. Line numbers are those printed in the 2025 instructions and can change. Names in worked examples are made up.
Frequently asked questions
What is box 17 on a Schedule K-1 (Form 1065)?
Box 17 reports your share of the partnership’s alternative minimum tax items, which you use to prepare Form 6251 (or Schedule I of Form 1041 for an estate or trust).
Where does box 17 code A go?
For an individual partner, the post-1986 depreciation adjustment in code A goes on Form 6251, Part I, line 2l.
What are box 17 codes D and E?
Code D is gross income from oil, gas and geothermal properties and code E is the deductions allocable to them, both limited to what is included in box 1. Use them with the attached statement to figure the net amount for Form 6251, line 2t.
What is box 17 code F?
Other AMT items. The partnership attaches a statement, and you enter its information on the applicable lines of Form 6251, Form 4626 or Schedule I (Form 1041).
Does a box 17 amount mean I owe AMT?
No. Box 17 is an input. Whether you owe AMT depends on the full Form 6251, which also uses adjustments and preference items from other sources.
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 payer, 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.