Tax Codes Automatically Reported on 990 Return Types

The tax codes included in the sections below are automatically reported on the applicable 990 return type. Except for the tax codes listed in the Federal Estimates Tax Codes section, the tax codes are unavailable for assignment in your 990 control information.

Rent and Royalty Income Tax Codes

Tax Code
Description
15
Rental Income
16
Royalty Income
26
Statutory Depletion
27
Depreciation
37
Lease Bonus
38
Delay Rental
48
Non-Mineral Royalties
49
Working Interest Income
61
Mineral Interest-Production Taxes
63
Mineral Interest-Ad Valorem Taxes
64
Mineral Interest-Intangible Costs
70
Mineral Interest-Fees
72
Rental-Property Taxes
73
Rental-Insurance
74
Rental-Repairs & Maintenance
75
Rental-Bank Fees
76
Rental-Utilities
77
Rental-Interest Expense
106
Cost Depletion
112
Rental-Other Expenses
113
Royalty-Other Expenses
400
Rental-Other Income
402
Rental-Investment Interest Expense
403
Rental-Noninvestment Interest Expense
404
Rental-Advertising
405
Rental-Auto & Travel
406
Rental-Management Fees
407
Rental-Cleaning & Maintenance
408
Rental-Commissions
409
Rental-Legal & Other Professional Fees
410
Rental-Mortgage Interest Paid To Financial Institutions
411
Rental-Supplies

Capital Gain or Loss and Ordinary Gain or Loss Tax Codes

Tax Code
Description
46
Short-Term Gain/Loss-Common Trust Fund
47
Short-Term Gain/Loss-Partnership & Fiduciary
103
Long-Term 28% Gain/Loss-Common Trust Fund
110
Long-Term 28% Capital Gain Dividends
126
Short-Term Capital Gain Dividends
176
Long-Term 28% Gain/Loss-Partnership & Fiduciary
298
Unrecaptured Section 1250 Gains-CTF
300
Capital Gain Distributions-Unrecaptured Section 1250
514
Other Long-Term Capital Gain/Loss-Form 4797

Grants, Allocations and Contributions Paid Tax Codes

Tax Code
Description
140
Tax Letter Fee
149
Beneficiary Distributions
301
Medical Insurance Premiums
302
Medicine & Drugs
303
Doctors, Dentists, Nurses, Hospitals, etc.
304
Other Medical Expenses
305
State & Local Income Taxes
306
Real Estate Taxes
307
Personal Property Taxes
308
Other Misc. Taxes
309
Home Mortgage Interest
310
Other Interest Expense
311
Cash Contributions
312
Tax Preparation Fees
313
Other Miscellaneous Expenses
314
Other Disbursements
315
Social Security Benefits (income)
316
Federal Estimated Tax Payments
317
State Estimated Tax Payments
318
Other Income (income)
319
Mortgage Payments
320
Legal Fees
321
Payments for Personal Gifts
322
Employers Social Security Taxes Paid
323
Annuity Receipts (income)
324
Pension Receipts (income)
325
VA Benefits (income)
326
IRA/Keogh Contributions
327
Alimony Payments
328
Alimony Receipts (income)
329
Child Support Payments
330
Non-Cash Contributions
331
Medical Reimbursements (income)
332
Rental Income (income)
333
Rental Expenses
334
Partnership Receipts (income)
335
Federal Income Taxes
336
Other Receipts (income)
337
Institutional Services
338
Physicians
339
Nursing

Federal Estimates Tax Codes

Tax Code
Description
79
Federal Estimates-Income
80
Federal Estimates-Principal

Federal Income Tax Withheld Tax Codes

Tax Code
Description
59
Federal Tax Withheld (non 1099)
159
Back Up Withholding

Other Tax Payments Tax Codes

Tax Code
Description
187
Federal Tax Paid With Extension-Prior Year Return

990 Specific Treatment Tax Codes

Tax Code
Description
600
990-PF Recoveries of amounts treated as qualifying distributions

1099-MISC Tax Codes

Tax Code
Description
346
1099MISC-Federal Income Tax Withheld
347
1099MISC-Fishing Boat Proceeds
396
1099MISC-Substitute Payments
398
1099MISC-State Income Tax Withheld