U.S. · Tax forms
K-1 box 13 codes.
Every other-deduction code on a partnership K-1, and where it lands.
Box 13 of a partnership Schedule K-1 (Form 1065) lists deductions that are reported separately from ordinary business income. Codes A through G are charitable contributions by AGI limit, H is investment interest, K is excess business interest, M is medical insurance paid, and ZZ is anything else. Pick a code in the lookup to see the IRS meaning and where it goes.
Look up a box 13 code
Result
Box 13 codes (2025 K-1)
| Code | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| A | Cash contributions (60%) | Schedule A (Form 1040), line 11, subject to the 60% AGI limit |
| B | Cash contributions (30%) | Schedule A, line 11, subject to the 30% AGI limit |
| C | Noncash contributions (50%) | Schedule A, line 12, subject to the 50% AGI limit; Form 8283 may apply when an item or group exceeds $500 |
| D | Noncash contributions (30%) | Schedule A, line 12, subject to the 30% AGI limit |
| E | Capital gain property to a 50% organization (30%) | Schedule A, line 12, 30% limit; see Worksheet 2 in Pub. 526 |
| F | Capital gain property (20%) | Schedule A, line 12, subject to the 20% AGI limit |
| G | Contributions (100%) | Schedule A, line 12; the 100% limit applies to qualified farm or ranch conservation contributions by farmers and ranchers, otherwise 50% |
| H | Investment interest expense | Form 4952, line 1 |
| I | Deductions: royalty income | Schedule E (Form 1040), line 19 |
| J | Section 59(e)(2) expenditures | Schedule E, line 28 (amortization election on Form 4562) |
| K | Excess business interest expense (EBIE) | Form 8990; it also reduces your basis in the partnership |
| L | Deductions: portfolio income (other) | Generally Schedule A, line 16 |
| M | Amounts paid for medical insurance | Schedule 1 (Form 1040), line 17 may allow the deduction even if you do not itemize |
| N | Educational assistance benefits | Schedule E, line 28, up to the $5,250 limit; the excess may go on Form 8863 |
| O | Dependent care benefits | Form 2441, Part III, to figure the excludable amount |
| P | Preproductive period expenses | Deduct currently or capitalize under section 263A; see Pub. 225 |
| R | Pensions and IRAs | IRA deduction via Schedule 1 line 20 instructions; qualified plan, SEP or SIMPLE payments on Schedule 1, line 16 |
| S | Reforestation expense deduction | Schedule E, line 28; limited to $10,000 ($5,000 if married filing separately) per qualified timber property |
| V | Section 743(b) negative income adjustments | Net negative adjustment; the by-asset detail is in box 20, code U |
| W | Soil and water conservation | Schedule F for farmers, subject to section 175 limits |
| X | Qualified film, television, theatrical and sound recording production expenses | Schedule E, line 28, subject to section 181 limits |
| Y | Expenditures for removal of barriers | Limited by section 190(c) to $15,000 per year from all sources |
| Z | Itemized deductions | Schedule A (Form 1040), per the partnership’s statement |
| AA | Contributions to a capital construction fund (CCF) | Subtract from taxable income on Form 1040 line 15, writing CCF and the amount in the margin |
| AB | Penalty on early withdrawal of savings | Schedule 1 (Form 1040), Part II, line 18 |
| AC | Interest expense allocated to debt-financed distributions | Depends on how the distributed proceeds were used; trade or business use goes on Schedule E, line 28 |
| AD | Interest expense on working interest in oil or gas | Investment interest if you did not materially participate, otherwise trade or business interest |
| AE | Deductions: portfolio income | Items formerly deductible under section 67 subject to the 2% floor; the partnership describes each |
| ZZ | Other | Any other information you need to file your return |
Reading the list
Codes Q, T and U, and AF through AJ, are reserved for future use. Box 13 items are kept separate from box 1 because each has its own limit or form. Charitable contribution deductions in codes A through G are not taken into account in figuring your passive activity loss, and the same is true of code I and code L deductions. Do not include them on Form 8582.
Worked example
Sam has $4,000 in box 13 code A and $1,500 in code H. The $4,000 of cash contributions goes on Schedule A line 11 and is limited to 60% of his AGI. The $1,500 of investment interest goes on Form 4952 line 1, along with any investment income the partnership reports in box 20 codes A and B. Cash contributions go on Schedule A, so they help only if he itemizes.
Code K and your basis
If the partnership reports excess business interest expense, you must file Form 8990. For tax years beginning after 2017, your basis in the partnership interest is reduced by the excess business interest allocated to you, even if you cannot deduct it that year.
More form decoders
Other pages in this set: K-1 Box 11 Codes, K-1 Box 14 Code A, K-1 Box 20 Code Z, 1120-S K-1 Box 17 Code V. 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 13, Other Deductions, codes A through ZZ. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Line numbers are those printed in the 2025 instructions and can change.
Frequently asked questions
What is K-1 box 13 for?
Box 13 lists deductions the partnership passes to you separately from ordinary business income, such as charitable contributions, investment interest, medical insurance paid and other items that have their own limits or forms.
What do box 13 codes A through G mean?
They are charitable contributions grouped by AGI limit: A cash at 60%, B cash at 30%, C noncash at 50%, D noncash at 30%, E capital gain property to a 50% organization at 30%, F capital gain property at 20%, and G contributions at 100%.
Where does box 13 code H go?
Investment interest expense goes on Form 4952, line 1. Investment income and expenses from the partnership are in box 20, codes A and B.
Can I deduct box 13 code M without itemizing?
The instructions say you may be allowed to deduct amounts for medical insurance on Schedule 1 (Form 1040), line 17 even if you do not itemize. Any amount not deducted there can go on Schedule A.
What does box 13 code ZZ mean?
It is a catch-all for any other information you need to file your return. The partnership should describe it on an attached statement.
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.