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10407: Tax Literals/Acronyms


1040 Individual


What are some of the literals used on tax returns?


For some tax years, the literal is no longer printed on the return as the IRS has added dedicated lines for the amount to carry to instead. The line numbers provided below either display the literal or indicate the line that the amount should be reported on in each year of Drake Tax. 

Literal Description Possible Data Entry Locations Shown on/ Flows to
501C(18) Contributions Section 501(c)(18) pension  W2, box 12, code H

Form 1040, Schedule 1, line 24f
Form 1040, Schedule 1, Part II, line 22
Form 1040, Schedule 1, line 36
Form 1040, line 36

72(M)(5) Loans treated as distributions Screen 5, line 17j  Form 1040, Schedule 2, line 17j
Form 1040, Schedule 2, Part II, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
AB Adoption benefits from Form 8839 Screen W2, box 12, code T Form 1040, line 1
Form 1040, line 7
ADT Tax on accumulation distribution of trusts    Form 1040, Schedule 2, line 17L
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
CCF Capital Construction Fund Screen 5, line 15  Form 1040, line 15
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
CLERGY A clergy member filed Schedule SE, and the amount on line 2 includes an amount that is also reported on Form 1040.    
D MFS with Social Security benefits Screen 1 > Filing status and taxpayer did not live with spouse selections Form 1040, line 6a
Form 1040, line 5
DCB Dependent care benefits (Form 2441, line 21) not used for child care have been reported as income. Screen W2, box 10
Screen 2441
Form 1040, line 1
DESERT STORM Military action  MISC screen > Military section Form 1040, top of page 1 
DFC Disqualified Financial Contribution Screen W2, box 11  Form 1040, line 1
ECCFR Recapture of credit for employer-provided child care facilities Screen 5, line 17a
Screen 5, line 8 (Drake19 & 20) 
Form 1040, Schedule 2, line 17a
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
ELA  Section 461(l) excess business loss adjustments (1041 line 8)   Form 1041, line 8 
EPP Excess golden parachute payment Screen 5
Screen 99M
Screen W2, box 12, code K. 
Form 1040, Schedule 2, line 17k
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
EXEMPT-NOTARY Notary Public Screen C checkbox  Schedule SE, line 3 and Form 1040, Schedule 2, line 4
Form 1040, line 57 
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 checkbox  Form 1040, Schedule 2, line 4
Form 1040, line 57
Form 4361 Minister - The taxpayer or spouse has filed Form 4361 and is opting out of Social Security coverage. Screen SE checkbox  Form 1040, Schedule 2, line 4
Form 1040, line 57 
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method Screen 8866 Form 1040, Schedule 2, line 17n
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62c
Form 1040, line 62c
FITPP Tax on recapture of charitable contribution deduction Screen 5 Form 1040, Schedule 2, line 17g
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
FMSR Recapture of federal mortgage subsidy, Form 8828 Screen 8828  Form 1040, Schedule 2, line 17b
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62 
Form 1040, line 62
FORM 1099 Withholding on Forms 1099  99M
99NEC
99DIV
99G
99INT
99MISC
RRB
SSA
8949
OID
PATR
Form 1040, line 25b
Form 1040, line 17
Form 1040, line 16
Form 1040, line 64
FORM 2555 Foreign Earned Income Exclusion Screen 2555 Form 1040, Schedule 1, line 8d
Form 1040, Schedule 1, line 8
Form 1040, Schedule 1, line 21
Form 1040, line 21
Form 2555EZ Foreign income exclusion ---  Obsolete for Drake19 and future
Form 1040, Schedule 1, line 21
Form 1040, line 21 
Form 8814 Child interest and dividends reported on payments Screen 8814 
Also review the Tax Computation Worksheet
Form 1040, Schedule 1, line 8z and calculated tax amount is carried to Form 1040, line 16
Form 1040, Schedule 1, line 8

Form 1040, Schedule 1, line 21
Form 1040, line 21
HAITI Military action MISC screen > Military section Form 1040, top of page 1
HSA Additional tax on health savings account distributions Screen 8889  Form 1040, Schedule 1, line 8e and Schedule 2, line 17c
Form 1040, Schedule 1, line 8 and Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
HFD Qualified HSA funding distribution Screen 1099 > special tax treatments tab  Form 1040, line 4b
Form 1040, page 1, left margin
Form 1040, line 4b
Form 1040, line 15b
HSH Wages earned as household employee, but not reported on W-2  Screen HSH Form 1040, line 1
Form 1040, line 7
ICR Recapture of investment credit from Form 4255  Screen 4255 Form 1040, Schedule 2, line 17a
Form 1040, Schedule 2, Part II, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
IECR Recapture of Indian Employment Credit  Screen 5, line 17a Form 1040, Schedule 2, line 17a
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62 
Form 1040, line 62
JOINT FORGE Military action MISC screen > Military section   Form 1040 
JOINT GUARD Military action  MISC screen > Military section Form 1040 
JURY PAY Jury Pay Given to Employer 
NOTE: This amount should also be entered as "Other income" on
screen 3 (Income).
 
Screen 4, line 24a Form 1040, Schedule 1, line 24a
Form 1040, Schedule 1, line 36 
LIHCR Recapture of low-income housing credit, Form 8611  Screen 8611 Form 1040, Schedule 2, line 16
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
LSE Lump-sum Social Security when filing MFS  Screen LSSA or Screen 3 
See Related Links below.
Form 1040, line 6a 
Form 1040, line 5
Form 1040, line 5
Form 1040, line 20
LTC Long-term care insurance from Form 8853  Screen 8853 Form 1040, Schedule 1, line 8z
Form 1040, Schedule 1, line 8
Form 1040, Schedule 1, line 21
Form 1040, line 21 
MED MSA Additional tax on Medicare Advantage MSA distributions (also Medicare Savings) Screen 8853  Form 1040, Schedule 1, line 8z and/or Schedule 2, line 17e
Form 1040, Schedule 1, line 8 and/or Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
MRD Multiple recipients of lump-sum distribution in relation to Form 4972 Screen 4972 Form 1040, line 16
Form 4972, line 29
MSA Additional tax on Archer MSA deductions, from Form 8853 Medical Savings Account  Screen 8853 Form 1040, Schedule 2, line 17f
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62 
NMCR Recapture of New Markets Credit Screen 5, line 17a Form 1040, Schedule 2, line 17a
Form 1040, Schedule 2, Part II, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
NO Early distribution from an IRA or retirement plan, Form 5329 not required Screen 1099
Screen 5329
Form 1040, Schedule 2, line 8
Form 1040, Schedule 2, line 6
Form 1040, Schedule 4, line 59
Form 1040, line 59
NO Taxpayer did not qualify for EIC EIC screen Form 1040, line 27a
Form 1040, line 18a
Form 1040, line 17a
Form 1040, line 66a
NO Early distribution not lump sum   Form 1040, Schedule 2, line 8
Form 1040, Schedule 2, line 6
Form 1040, Schedule 4, line 59
Form 1040, line 59
NORTHERN FORGE Military action MISC screen > Military section Form 1040 
NORTHERN WATCH Military action MISC screen > Military section Form 1040
NPA Non-passive activity, real estate professional Screen E  Schedule E, page 2 
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
Form 4972, line 8 
OPERATION ALLIED FORCE Military action (Form 1040) MISC screen > Military section  Form 1040 
PPR Personal property rental expense  Screen 4 Form 1040, Schedule 1, line 22
Form 1040, Schedule 1, line 36
Form 1040, line 36
PRI Prisoner income Screen W2  Form 1040, line 1 
PSO Qualified public safety officer distributions  Screen 99R > special tax treatments tab Form 1040, page 1, left margin
Form 1040, line 4b
Form 1040, line 15b 
QPA Qualified Performing Artist Screen 2106  Schedule 1, line 12
Form 2106
RC National Guard credit Screen 2106  Schedule 1, line 12
Form 2106 
REPAID Repaid unemployment Screen 3, line 7   Form 1040, Schedule 1, line 7
Form 1040, Schedule 1, line 19
RFST Forestation amortization and expenses Screen 4  Form 1040, Schedule 1, line 24d 
Form 1040, Schedule 1, line 36
ROLLOVER Rollover of retirement benefits Screen 99R, box 7, code G Form 1040, line 4 
SCH Scholarship and fellowship grants not reported on Form W-2 Screen 3   Form 1040, line 1
SubPayTRA Repaid supplemental unemployment benefits  Screen 4 Form 1040, Schedule 1, line 24e
Form 1040, Schedule 1, line 22
Form 1040, Schedule 1, line 36
Form 1040, line 36
UN OPERATION Military action MISC screen > Military section  Form 1040 
UPE Unreimbursed partnership expense Screen 8829  Schedule E, page 2, line 28(a) 
UT Uncollected Social Security and Medicare tax on tips or group-term life insurance
 Screen 5
Screen W-2, box 12, code A or B
Form 1040, Schedule 2, line 8
Form 1040, Schedule 4, line 62
Form 1040, line 62
WP Workfare wages Screen W2  Form 1040, line 1 

 


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