Schedule K-1 (Form 1065), box 17
Box 17: Alternative minimum tax (AMT) items
Adjustments that feed Form 6251. They matter only if the alternative minimum tax applies to you.
What box 17 reports
Adjustments and tax preference items for the alternative minimum tax: depreciation differences, adjusted gain or loss, depletion, and oil and gas items.
Where it goes on your return
Form 6251
The common case
Used on Form 6251, Alternative Minimum Tax - Individuals. If you do not have to file Form 6251, your software may still ask for these lines.
When it depends on you
Whether the AMT affects you depends on your whole return. See the Instructions for Form 6251 and the Partner's Instructions.
Common codes in box 17
| Code | Title | Goes to |
|---|---|---|
| A | Post-1986 depreciation adjustment | Form 6251 |
| B | Adjusted gain or loss | Form 6251 |
| C | Depletion (other than oil & gas) | Form 6251 |
| D | Oil, gas & geothermal properties - gross income | Form 6251 |
| E | Oil, gas & geothermal properties - deductions | Form 6251 |
| F | Other AMT items | Form 6251 |
Code letters and titles change between tax years: new codes are added and old ones are retired. This list is the 2025 list. K1 FastTax reads and exports only the code letter and the amount, so check the letter against the instructions for the year printed on your K-1 and against the partnership's attached statement.
A real example line
Below, a line written the way the document text arrives, run through the same reader as your upload. The reader matches the box number and the IRS label, then reads the amount, so it still finds the line when the scan is noisy.
| Line as the engine reads it | Box | Recorded value | Status |
|---|---|---|---|
17 Alternative minimum tax (AMT) items A (950) | 17 | A -950 | Read |
Check before you enter it
- These amounts can be negative. A lost parenthesis would flip an adjustment, so K1 FastTax holds ambiguous signs for review.
In the K1 FastTax output
CSV column: box_17_codes, for example A:-950. In the checklist a line looks like Schedule K-1 (1065) screen, box 17, code A. All CSV columns.
Official source
The IRS text for every box is in the Partner’s Instructions for Schedule K-1 (Form 1065). Use the edition for the tax year printed on your K-1, because box wording and code lists change.
Plain answers
Questions about box 17
What is box 17 on a K-1 and where does it go?
Box 17 reports adjustments and tax preference items for the alternative minimum tax: depreciation differences, adjusted gain or loss, depletion, and oil and gas items. In the common case they are used on Form 6251, Alternative Minimum Tax - Individuals.
Do I have to file Form 6251 because box 17 has numbers?
Not necessarily. Whether the alternative minimum tax affects you depends on your whole return, and your software may still ask for these lines. See the Instructions for Form 6251 and the Partner's Instructions for Schedule K-1 (Form 1065).
What do codes A to F in box 17 mean?
In the 2025 list code A is the post-1986 depreciation adjustment, B is adjusted gain or loss, C is depletion (other than oil and gas), D and E are oil, gas and geothermal properties (gross income and deductions) and F is other AMT items. Letters and titles change between years, so check the instructions for the year on your K-1.
Can the amounts in box 17 be negative?
Yes, an adjustment can be negative. A lost closing parenthesis would flip an adjustment, so K1 FastTax holds an unclear sign for review instead of guessing.
Box 17 shows STMT instead of an amount. What do I enter?
STMT or an asterisk means the amount is on a statement attached to the K-1, so read the statement for it. K1 FastTax writes a code line that points to a statement as, for example, A:STMT, and adds the line to the review list, but it does not read attached statements.
How does K1 FastTax record box 17?
Each code and amount goes into the box_17_codes cell as a pair, for example A:-950, with several lines separated by semicolons. The plain box_17 column stays empty for coded boxes, and a blank box 17 is an empty cell.
Is box 17 the same on a Form 1120-S or Form 1041 K-1?
Alternative minimum tax items are box 15 on a Form 1120-S K-1 and box 12 on a Form 1041 K-1. The codes differ between forms, so use the instructions for the form in front of you.
Related boxes
Read box 17 from your own K-1
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