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Article #: 10407
Literals used on tax returns
| Literal | Description | Possible Data Entry Locations |
|---|---|---|
| 501C(18) | Contributions Section 501(c)(18) pension | W2, box 12, code H |
| 72(M)(5) | Loans treated as distributions | Screen 5, line 17j |
| AB | Adoption benefits from Form 8839 | Screen W2, box 12, code T |
| ADT | Tax on accumulation distribution of trusts | N/A |
| CCF | Capital Construction Fund | Screen 5, line 15 |
| CLERGY | A clergy member filed Schedule SE, and the amount on line 2 includes an amount that is also reported on Form 1040. |
N/A |
| D | MFS with Social Security benefits | Screen 1 > Filing status and taxpayer did not live with spouse selections |
| DCB | Dependent care benefits (Form 2441, line 21) not used for child care have been reported as income. |
Screen Screen 2441 |
| DESERT STORM | Military action |
MISC screen > Military section |
| DFC | Disqualified Financial Contribution | Screen W2, box 11 |
| ECCFR | Recapture of credit for employer-provided child care facilities |
Screen Screen 5, line 8 (Drake19 & 20) |
| ELA | Section 461(l) excess business loss adjustments (1041 line 8) |
N/A |
| EPP | Excess golden parachute payment |
Screen Screen 99M Screen W2, box 12, code K. |
| EXEMPT-NOTARY | Notary Public | Screen C check box |
| Form 4029 | The taxpayer or spouse has filed Form 4029 and is opting out of Social Security coverage as conscientious objectors (for religious reasons). |
Screen SE check box |
| Form 4361 | Minister – The taxpayer or spouse has filed Form 4361 and is opting out of Social Security coverage. |
Screen SE check box |
| Form 8866 | Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method |
Screen 8866 |
| FITPP | Tax on recapture of charitable contribution deduction |
Screen 5 |
| FMSR | Recapture of federal mortgage subsidy, Form 8828 | Screen 8828 |
| FORM 1099 | Withholding on Forms 1099 |
99M 99NEC 99DIV 99G 99INT 99MISC RRB SSA 8949 OID PATR |
| FORM 2555 | Foreign Earned Income Exclusion | Screen 2555 |
| Form 8814 | Child interest and dividends reported on payments |
Screen Also review the Tax Computation Worksheet |
| HAITI | Military action |
MISC screen > Military section |
| HSA | Additional tax on health savings account distributions |
Screen 8889 |
| HFD | Qualified HSA funding distribution | Screen 1099 > special tax treatments tab |
| HSH | Wages earned as household employee, but not reported on W-2 |
Screen HSH |
| ICR | Recapture of investment credit from Form 4255 | Screen 4255 |
| IECR | Recapture of Indian Employment Credit | Screen 5, line 17a |
| JOINT FORGE | Military action |
MISC screen > Military section |
| JOINT GUARD | Military action |
MISC screen > Military section |
| JURY PAY | Jury Pay Given to Employer |
Screen 4, line 24a and Screen 3 |
| LIHCR | Recapture of low-income housing credit, Form 8611 |
Screen 8611 |
| LSE | Lump-sum Social Security when filing MFS | Screen LSSA or Screen 3. Also see Drake Tax – 1040: Lump Sum Social Security Distributions |
| LTC | Long-term care insurance from Form 8853 | Screen 8853 |
| MED MSA | Additional tax on Medicare Advantage MSA distributions (also Medicare Savings) |
Screen 8853 |
| MRD | Multiple recipients of lump-sum distribution in relation to Form 4972 |
Screen 4972 |
| MSA | Additional tax on Archer MSA deductions, from Form 8853 Medical Savings Account |
Screen 8853 |
| NMCR | Recapture of New Markets Credit | Screen 5, line 17a |
| NO | Early distribution from an IRA or retirement plan, Form 5329 not required |
Screen Screen 5329 |
| NO | Taxpayer did not qualify for EIC | EIC screen |
| NO | Early distribution not lump sum | N/A |
| NORTHERN FORGE | Military action |
MISC screen > Military section |
| NORTHERN WATCH | Military action |
MISC screen > Military section |
| NPA | Non-passive activity, real estate professional |
Screen E |
| NUA | Net unrealized appreciation; usually part of a lump sum not taxable until sold on 1099-R in relation to Form 4972 securities. |
Screen 4972 |
| OPERATION ALLIED FORCE | Military action (Form 1040) |
MISC screen > Military section |
| PPR | Personal property rental expense | Screen 4 |
| PRI | Prisoner income | Screen W2 |
| PSO | Qualified public safety officer distributions | Screen 1099 > special tax treatments tab |
| PYA | Prior year unallowed losses that are now deductible |
Screen Screen K1S Review Basis calculations and Form 7203 |
| QPA | Qualified Performing Artist | Screen 2106 |
| RC | National Guard credit | Screen 2106 |
| REPAID | Repaid unemployment | Screen 3, line 7 |
| RFST | Forestation amortization and expenses | Screen 4 |
| ROLLOVER | Rollover of retirement benefits |
Screen 99R, box 7, code G |
| SCH | Scholarship and fellowship grants not reported on Form W-2 |
Screen 3 |
| SubPayTRA | Repaid supplemental unemployment benefits | Screen 4 |
| UN OPERATION | Military action |
MISC screen > Military section |
| UPE | Unreimbursed partnership expense |
Screen 8829 |
| UT | Uncollected Social Security and Medicare tax on tips or group-term life insurance |
Screen Screen W-2, box 12, code A or B |
| WP | Workfare wages |
Screen W2 |