Schedule K-1, Form 1120S

Final K-1

Amended Schedule K-1

Corporation name

Corporation name continued

Street address

City

State

ZIP code

Foreign province or state or county

Foreign country code

Foreign postal code

State Code

ZIP Code

Electronic filing = Yes or

Do not transmit federal return is not checked

Name

Name continuation

Address

City, state and ZIP code

Foreign province

Foreign country

Shareholder allocation ratio - Override

Shareholder allocation ratio - print purposes only

Notes:

• Items on Boxes 1 - 17 are distributed based on amounts reported on Schedule K. These amounts can be allocated based on one percentage or specific allocations or ratios.
• Four-digit numbers shown below are the Federal Special Allocation Codes. The specific allocation can be obtained by using the Special Allocations Detail or Ratio Allocation entries on the Special Allocations worksheets. More allocation codes may apply to a particular line than is listed. The listed codes are the more commonly used codes

Other gross rental income (loss) - Override

Expenses from other rental activities

- Override

Interest

U.S obligations

Interest

U.S. bond interest

Gross royalty income

Other income

Installment Sales

Depreciation and Amortization

Involuntary conversions Override

Long-term casualty gain (loss)

Short-term nonportfolio capital gain (loss)

Long-term nonportfolio capital gain (loss)

Long-term casualty gain (loss)

Working interest oil and gas

Long-term casualty gain/loss

Working interest oil and gas - Override

Section 179 deduction EZ

Section 179 expense

Amount if Contribution type = Not subject to limitation (100%)

Qualified Conservation Property (100%)

IDC expense

IDC Code = Blank or

= Include IDC in income (loss) for Schedule K or = Carry IDC to Form 1120S, Schedule M-2

Medical insurance premiums paid

Medical expenses paid

L-term care insurance premiums paid

L-term care expenses paid

Section 754 basis adjustment

Excess business interest expense

Other deductions

Unused regular investment credit from cooperatives

Unused energy investment credit from

cooperatives

Other credits – Override

Build America bond

Clean renewable energy bond credit

New clean renewable energy bond credit

Qualified energy conservation bond credit

Qualified school construction bond credit

Build America bond

Clean renewable energy bond credit

New clean renewable energy bond credit

Qualified energy conservation bond credit

Qualified school construction bond credit

Build America bond

Clean renewable energy bond credit

New clean renewable energy bond credit

Qualified energy conservation bond credit

Qualified school construction bond credit

Electricity using wind, closed-loop biomass

Electricity using wind, open-loop biomass

Refined coal that was NOT produced

Steel industry fuel that was NOT produced

Renewable electricity refined coal and

Electricity using wind, closed-loop biomass

Electricity using wind, open-loop biomass

Refined coal that was NOT produced

Steel industry fuel that was NOT produced

Renewable electricity refined coal and

Gross Income Sourced at Corporate or Partnership Level >

Section 951A

Foreign branch

Passive category

General category

Amount if Income Category Code =

Section 951A

Foreign branch

Passive category

General category

Gross Income Sourced at Corporate or Partnership Level > Section 901(j) income

Income re-sourced by treaty

Other income

Amount if Income Category Code = Section 901(j) income

Income re-sourced by treaty

Other income

Deductions Allocated at Corporate or Partnership Level >

Section 951A

Foreign branch

Passive category

General category

Other Deductions – Amount if Income Category Code =

Section 951A

Foreign branch

Passive category

General category

Deductions Allocated at Corporate or Partnership Level > Section 901(j) income

Income re-sourced by treaty

Other income

Other Deductions – Amount if Income Category Code =

Section 901(j) income

Income re-sourced by treaty

Other income

Foreign trading gross receipts

- TOB

- RRE

- ORA

Post-1986 depreciation adjustment

Post 1986 depreciation adjustment - Override

Alternative Minimum Tax Items:

Ordinary gain or loss

Short-term gain or loss

Long-term gain or loss

L/T - Amount at 28%

Section 1231 gain or loss

Unrecaptured Section 1250 gain

AMT adj attributable to short –term capital gains

AMT adj attributable to long-term capital gains

Adjusted gain (loss) – Override

Adjusted gain (loss) – Adjustment

Section 1231 – Override

Section 1231 – Adjustment

Short-term capital – Override

Short-term capital – Adjustment

Long-term capital – Override

Long-term capital - Adjustment

Collectibles (28%) – Override

Unrecaptured Section 2150 - Override

Accelerated depreciation of real property placed in service before 1987

Accelerated depreciation of leased personal property placed in service before 1987

Other alternative minimum tax items

Pre-1987 depreciation of real property - Override

Pre-1987 depreciation of leased personal property - Override

Long-term contracts

Installment sales of certain property

Tax shelter farm loss

Passive activity loss

Private activity bond tax exempt interest – Override

Other alternative minimum tax items – Override

Municipal bonds

Private activity bonds

Municipal bonds

Private activity bonds

• Calculated from Schedule M-3, pages 2 and 3 if Schedule M-3 > General and Net Income (Loss) Reconciliation > Carry permanent differences to other tax-exempt income and nondeductible items is checked.
• Calculated from Depletion and Depreciation worksheets for nondeductible portion of Enhanced Oil Recovery Credit. Use code 5634 for special allocation,
• Calculated if credit(s) being reported on Schedule M-1, line 2 as income not on books.

Total distributions for automatic allocation

Applied to accumulated adjustments account

Applied to shareholders’ undistributed previously taxed income

Applied to other adjustments account

Applied to total retained earnings per books

Investment income – Total - Override

Investment income - adjustment

Investment expense – Total - Override

Investment expense - adjustment

Notes:

• No automatic calculation exists for this code.
• Details for Net investment income will be from entries on the Other category.

5756, 5758, 5758, 5759, 5760, 5761

Excess taxable income

Excess business interest income

5766 (for section 199A QBI from coopoeratives)

5767 (for section 199A W-2 wages from cooperatives)

5768 (for sec. 199A QBI deduction from cooperative)

Qualified Business Income (Section 199A)