U.S. · Tax forms
K-1 box 20 code AH.
Noncash charitable contributions and your outside basis limit.
Box 20, code AH is not a generic “other information” code. In the 2025 instructions it is noncash charitable contributions: your share of the contribution equal to the partnership’s adjusted basis in the property, limited to your outside basis under section 704(d)(3), plus your share of the excess of fair market value over adjusted basis for noncash and capital gain property. The deduction itself is reported from box 13 (Schedule A) and Form 8283.
Look up a noncash contribution item
Result
Noncash charitable items on the K-1
| Item | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| 20-AH | Box 20, code AH: Noncash charitable contributions | Your share equal to the partnership’s adjusted basis in the property (limited to your outside basis under section 704(d)(3)), plus your share of the FMV over adjusted basis for noncash and capital gain property |
| 13-C | Box 13, code C: Noncash contributions (50%) | Schedule A (Form 1040), line 12, subject to the 50% AGI limit. If an item or group of similar items exceeds $500, the partnership gives you a copy of Form 8283 to attach |
| 8283 | Form 8283 | Fill out your own Form 8283 with the information the partnership provides. Do not file it unless the total claimed deduction for all contributed items of property exceeds $500 |
The code name on older guides
Box 20 is titled “Other Information” as a whole, so code AH is easy to misread as a general catch-all. The 2025 IRS instructions name it noncash charitable contributions. The real catch-all is code ZZ. Check the code letter against the instruction text.
How it connects to box 13
The charitable deduction reports in box 13. Code C, for example, goes on Schedule A (Form 1040), line 12 and is subject to the 50% AGI limit. Code AH carries the basis detail: the part equal to the partnership’s adjusted basis is limited to your outside basis, and the excess of fair market value over basis for noncash and capital gain property is reported alongside it. The instructions also note that charitable deductions are not taken into account in your passive activity loss and are not entered on Form 8582.
Form 8283 reminder
If the partnership contributed property other than cash and the claimed deduction for one item or group of similar items exceeds $500, it must give you a copy of Form 8283. The instructions say not to deduct the amount shown on that form because it is the partnership’s contribution. Fill out your own Form 8283 with the information the partnership provides, and file it only if the total claimed deduction for all contributed property exceeds $500.
More K-1 (Form 1065) pages
Other pages in this set: K-1 (1065) Box 1, K-1 (1065) Box 17, 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 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 20, Other Information, code AH; Box 13, codes A through G; Noncash contributions. 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 20 code AH on a Schedule K-1 (Form 1065)?
In the 2025 instructions, noncash charitable contributions: amounts tied to your outside basis and to the excess of fair market value over adjusted basis.
Is code AH the same as box 13 code C?
No. Box 13 code C is the contribution deduction that goes on Schedule A, line 12 at the 50% AGI limit. Code AH carries the basis and fair-market-value detail from the partnership.
Why is my deduction limited to outside basis?
Section 704(d)(3) limits your share of the contribution equal to the partnership’s adjusted basis in the property to your outside basis, per the instructions.
Do I need Form 8283?
If the partnership contributed noncash property and one item or group of similar items exceeds $500, it gives you a copy. File your own Form 8283 only if the total claimed deduction for all contributed items of property exceeds $500.
Do charitable contributions affect my passive activity loss?
No. The instructions say charitable contribution deductions are not taken into account in figuring your passive activity loss and are not included on Form 8582.
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.