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 |