Schedule K-1 (Form 1065), box 20
Box 20: Other information
Everything else the IRS wants you to know: investment income, QBI information, business interest and dozens more, each with a code.
What box 20 reports
Items that feed other forms or other calculations. Each line is a code letter and an amount, or a pointer to a statement. Some codes are only information (the amount is not entered anywhere by itself).
Box 20 has the longest code list on the K-1.
Where it goes on your return
Depends on the code
The common case
For example, code A (investment income) is used on Form 4952, code Z (section 199A information) feeds the qualified business income deduction on Form 8995 or 8995-A, and code N (business interest expense) can require Form 8990.
When it depends on you
Some codes are meant for specific partners such as tax-exempt investors (code V, unrelated business taxable income). See the Partner's Instructions for your code.
Common codes in box 20
| Code | Title | Goes to |
|---|---|---|
| A | Investment income | Form 4952 |
| B | Investment expenses | See the Partner's Instructions |
| C | Fuel tax credit information | See the Partner's Instructions |
| N | Business interest expense (BIE) | Form 8990 |
| V | Unrelated business taxable income | Mostly relevant to tax-exempt partners |
| Z | Section 199A information | Form 8995 or 8995-A |
| ZZ | Other | See the attached statement |
Only a few of the many box 20 codes are shown. 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 |
|---|---|---|---|
20 Other information A 215 Z STMT | 20 | A 215; Z STMT (see statement) | Read |
Check before you enter it
- Code Z, section 199A information, usually arrives as a statement. K1 FastTax records STMT and flags it for review.
- A box 20 line can be an information code with a dollar amount that you do not type anywhere. Check the Partner's Instructions before entering it.
In the K1 FastTax output
CSV column: box_20_codes, for example A:215;Z:STMT. In the checklist a line looks like Schedule K-1 (1065) screen, box 20, 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 20
Where does box 20 of a Form 1065 K-1 go on my return?
It depends on the code. For example, code A (investment income) is used on Form 4952, code Z (section 199A information) feeds the qualified business income deduction on Form 8995 or 8995-A, and code N (business interest expense) can require Form 8990. See the Partner's Instructions for your code.
What is code Z in box 20?
Code Z is section 199A information, which is used for the qualified business income deduction on Form 8995 or 8995-A. It usually arrives as a statement, so K1 FastTax records Z:STMT in the CSV and flags it for review rather than reading the statement.
Do I have to enter every line in box 20?
Not necessarily. A box 20 line can be an information code with a dollar amount that you do not type anywhere by itself. Check the Partner's Instructions for the code before you enter it, and ask your preparer if you are not sure.
Box 20 has a code I cannot find. What now?
Box 20 has the longest code list on the K-1, and the letters change between tax years. Look the letter up in the Partner's Instructions for the year on your K-1 and read the partnership's attached statement. The box guide here shows only a few of the common codes.
What is code V in box 20?
Code V is unrelated business taxable income, which is mostly relevant to tax-exempt partners such as retirement accounts and charities. If you invest through such an account, see the Partner's Instructions and ask your preparer.
Box 20 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, and code Z (section 199A information) usually arrives that way. Read the statement for the figures. K1 FastTax writes a code line that points to a statement as, for example, Z:STMT, and adds the line to the review list, but it does not read attached statements.
How does K1 FastTax record box 20?
Each code and amount goes into the box_20_codes cell as a pair, for example A:215;Z:STMT, with several lines separated by semicolons. The plain box_20 column stays empty for coded boxes.
Is box 20 the same on a Form 1120-S or Form 1041 K-1?
Other information is box 17 on a Form 1120-S K-1 and box 14 on a Form 1041 K-1. The code lists differ between forms, so use the instructions for the form in front of you.
Related boxes
Read box 20 from your own K-1
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