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# The Tax Return object
> The extracted business or personal tax return record: every field the tax return readers return.
An extracted tax return.
The retrieve endpoint returns this object on its own. The list endpoint
returns one per document, wrapped as
`{ "borrower_id": …, "returns": [ { "extracted_document_id", "document_category", "report_data" } ] }`,
where each row's `report_data` is this object.
## Explore
[Retrieve a tax return](/api/api-reference/tax-returns/get-tax-return)
GET`/api/borrowers/:borrower_id/extractions/:doc_id/tax-return`
[List all tax returns](/api/api-reference/tax-returns/get-tax-returns)
GET`/api/borrowers/:borrower_id/extractions/tax-returns`
`form` names the return and `data` carries its lines, grouped the way the form
prints them; the Schedule K-1s attached to a return arrive under
`k1_partners`, its supporting statements under `statements` and the
document-level context under `metadata`. A `k1_standalone` document carries
`form` `1065-K1` or `1120-S-K1` with `data.partner_info` or
`data.shareholder_info` only, and every read carries `tie_signals` when at
least one tie signal exists. A supporting form uploaded on its own (Form 4562,
Form 4797, Form 1125-A, Form 1125-E, Form 8825, Form 8990, Form 6252, or of
the Form 1040 family Schedules 1, 2, 3, A, B, C, D, E, F and SE and Forms 461, 4952,
6198, 7203, 8582, 8949, 8958, 8960 and 8995) carries `form` as the form's key, `data` as that form's
own lines in the shape the filed returns publish for it, `k1_partners` empty and
`metadata.standalone` true. A Form 1040 carries the W-2s filed with it under
`data.forms_w2`, one per employer. A business return's own schedule uploaded alone
(Schedules K, B, L, M-1, M-2, M-3 and D of a Form 1065 or a Form 1120-S, and
Schedules J, K, L, M-1, M-2, M-3 and D of a Form 1120) carries `form` naming the
return and the schedule, for example `1065_schedule_l`, and `data` holds that
schedule at the key its return carries it under, beside any schedule the same
page also prints, with the filer's name, the employer identification number
masked to its last four digits and the printed tax year; `metadata.parent_form`
names the return and `metadata.slots_present` the schedules present.
Returns for tax years 2020 through 2026 are accepted. One key set serves
every accepted year: a key reads the same line on each year's form, and a
line a year's form does not print is null.
The documents behind this object carry `document_category` `1065`, `form_1065`, `tax_partnership_1065`, `tax_return_business`, `1120s`, `form_1120s`, `tax_scorp_1120s`, `1120`, `form_1120`, `tax_ccorp_1120`, `1040`, `form_1040`, `tax_return_personal`, `1040sr`, `form_1040_sr`, `1065_schedule_k1`, `schedule_k1_1065`, `1120s_schedule_k1`, `schedule_k1_1120s`, `k1_standalone`, `k1`, `schedule_k1`, `k_1_standalone`, `standalone_k1`, `1065_schedule_k`, `1065_schedule_b`, `1065_schedule_l`, `1065_schedule_m1`, `1065_schedule_m2`, `1065_schedule_m3`, `1065_schedule_d`, `form_1065_schedule_d`, `1120s_schedule_k`, `1120s_schedule_l`, `1120s_schedule_m1`, `1120s_schedule_m2`, `1120s_schedule_m3`, `1120s_schedule_b`, `form_1120s_schedule_b`, `1120s_schedule_d`, `form_1120s_schedule_d`, `1120_schedule_j`, `1120_schedule_k`, `1120_schedule_l`, `1120_schedule_m1`, `1120_schedule_m2`, `1120_schedule_m3`, `1120_schedule_d`, `irs_1120_sch_d`, `form_1120_schedule_d`, `1125e`, `form_1125e`, `8825`, `form_8825`, `4562`, `form_4562`, `4797`, `form_4797`, `1125a`, `form_1125a`, `1125_a`, `cost_of_goods_sold`, `cogs_form`, `8990`, `form_8990`, `6252`, `form_6252`, `1040_schedule_1`, `1040_schedule_2`, `1040_schedule_3`, `1040_schedule_c`, `schedule_c`, `1040_schedule_d`, `schedule_d`, `1040_schedule_e`, `schedule_e`, `1040_schedule_f`, `schedule_f`, `1040_schedule_se`, `schedule_se`, `1040_schedule_a`, `schedule_a`, `itemized_deductions`, `form_1040_schedule_a`, `1040_f8949`, `form_8949`, `1040_form_8949`, `8949`, `1040_f4952`, `form_4952`, `1040_form_4952`, `4952`, `1040_schedule_b`, `form_1040_schedule_b`, `1040_f8582`, `form_8582`, `1040_form_8582`, `8582`, `1040_f8995`, `form_8995`, `1040_form_8995`, `8995`, `1040_f461`, `form_461`, `1040_form_461`, `461`, `1040_f6198`, `form_6198`, `1040_form_6198`, `6198`, `1040_f7203`, `form_7203`, `1040_form_7203`, `7203`, `1040_f8958`, `form_8958`, `1040_form_8958`, `8958`, `1040_f8960`, `form_8960`, `1040_form_8960` or `8960`. Money keys are JSON strings with exactly two decimals (`"9200000.00"`, `"-1250.50"`). Date keys are as printed on the document unless a key's Type column states a format.
`form` says which shape follows. Each shape's fields are listed under its own heading.
## Form 1065
A Form 1065 partnership return.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065` | Always | The form the return is: 1065. |
| `data` | object | Always | The return's own lines and attached forms. |
| `metadata` | object (TaxReturnMetadata) | Always | Which revision of the form the return was printed on. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | One entry per Schedule K-1 in the packet, one partner each. |
| `statements` | array of TaxStatement | Always | The supporting statements the return attaches for lines whose detail overflows the form. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | The depreciation and amortization registers printed in the packet, when it carries any. |
| `tie_signals` | array of TieSignal | When the document states it | Lines on the return that disagree with the attached form they should agree with. Present only when at least one disagrees. |
### `data`
The return's own lines and attached forms.
| Key | Type | Present when | Description |
| ------------------------ | ------------------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------- |
| `header` | object | Always | The entity block at the top of page 1. |
| `income` | object | Always | Page 1, income, lines 1a through 8. |
| `deductions` | object | Always | Page 1, deductions, lines 9 through 22. |
| `tax_payments` | object | Always | Page 1, tax and payments, lines 23 through 29. |
| `schedule_b` | object (Form1065ScheduleB) | Always | Schedule B, other information. |
| `schedule_k` | object (Form1065ScheduleK) | Always | Schedule K, partners' distributive share items. |
| `schedule_l` | object (ScheduleLPartnership) | Always | Schedule L, balance sheets per books. |
| `schedule_m1` | object (ScheduleM1Partnership) | Always | Schedule M-1, reconciliation of income per books with income per return. |
| `schedule_m2` | object (ScheduleM2Partnership) | Always | Schedule M-2, analysis of partners' capital accounts. |
| `analysis_of_net_income` | object (AnalysisOfNetIncome) | When the document states it | Analysis of net income (loss) per return, on page 5. |
| `form_1125a` | object (Form1125A), nullable | Always | Form 1125-A, cost of goods sold, when attached. |
| `form_4562` | object (Form4562), nullable | Always | Form 4562, depreciation and amortization, when attached; the first of forms_4562 when several are. |
| `forms_4562` | array of Form4562, nullable | When the document states it | Every Form 4562 attached, one per activity. |
| `form_schedule_d` | object (FormScheduleD), nullable | Always | Schedule D, capital gains and losses, when attached. |
| `form_4797` | object (Form4797), nullable | Always | Form 4797, sales of business property, when attached. |
| `form_6252` | object (Form6252), nullable | When the document states it | Form 6252, installment sale income, when attached; the first of forms_6252 when several are. |
| `forms_6252` | array of Form6252, nullable | When the document states it | Every Form 6252 attached, one per installment sale. |
| `schedule_f` | object (ScheduleF), nullable | When the document states it | Schedule F, profit or loss from farming, when the return attaches one. |
| `schedules_f` | array of ScheduleF, nullable | When the document states it | Every Schedule F the return attaches, one per farm activity; the first is schedule_f. |
| `form_schedule_m3` | object (FormScheduleM3), nullable | Always | Schedule M-3, net income reconciliation for large partnerships, when attached. |
| `form_8990` | object (Form8990), nullable | Always | Form 8990, limitation on business interest expense, when attached. |
| `form_8949` | object (Form8949), nullable | When the document states it | Form 8949, sales and other dispositions of capital assets, when attached. |
| `form_8825` | object (Form8825), nullable | Always | Form 8825, rental real estate income and expenses, when attached. |
| `two_year_comparison` | object (TwoYearComparison), nullable | When the document states it | The preparer's comparison worksheet (two or three printed years), when the return carries one. |
#### `data.header`
The entity block at the top of page 1.
| Key | Type | Present when | Description |
| ---------------------------- | ----------------------------- | ------------ | ------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the return is for. |
| `entity_name` | string, nullable | Always | Name of partnership. |
| `ein` | string, nullable | Always | Employer identification number, masked to the last four digits. |
| `address_street` | string, nullable | Always | Street address. |
| `address_city` | string, nullable | Always | City or town. |
| `address_state` | string, nullable | Always | State. |
| `address_zip` | string, nullable | Always | ZIP code. |
| `date_started` | string (as printed), nullable | Always | Item E, date business started, as printed (month, day, year). |
| `total_assets` | string (money), nullable | Always | Item F, total assets. |
| `principal_activity` | string, nullable | Always | Item A, principal business activity. |
| `principal_product` | string, nullable | Always | Item B, principal product or service. |
| `business_code` | string, nullable | Always | Item C, business code number. |
| `accounting_method` | string, nullable | Always | Item H, accounting method: cash, accrual or other. |
| `num_k1s` | integer, nullable | Always | Item I, number of Schedules K-1 attached. |
| `flag_initial_return` | boolean, nullable | Always | Item G box 1, initial return. |
| `flag_final_return` | boolean, nullable | Always | Item G box 2, final return. |
| `flag_amended` | boolean, nullable | Always | Item G box 5, amended return. |
| `flag_name_change` | boolean, nullable | Always | Item G box 3, name change. |
| `flag_address_change` | boolean, nullable | Always | Item G box 4, address change. |
| `flag_technical_termination` | boolean, nullable | Always | Item G box 6, technical termination, on returns that still print the box. |
| `flag_schedule_m3` | boolean, nullable | Always | Item J, Schedule M-3 attached. |
| `flag_aggregated_activities` | boolean, nullable | Always | Item K, aggregated activities for section 465 at-risk purposes. |
| `flag_grouped_activities` | boolean, nullable | Always | Item K, grouped activities for section 469 passive activity purposes. |
#### `data.income`
Page 1, income, lines 1a through 8.
| Key | Type | Present when | Description |
| ---------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------- |
| `line_1a_gross_receipts` | string (money), nullable | Always | Line 1a, gross receipts or sales. |
| `line_1b_returns_allowances` | string (money), nullable | Always | Line 1b, returns and allowances. |
| `line_1c_net` | string (money), nullable | Always | Line 1c, balance: line 1a less line 1b. |
| `line_2_cogs` | string (money), nullable | Always | Line 2, cost of goods sold (Form 1125-A). |
| `line_3_gross_profit` | string (money), nullable | Always | Line 3, gross profit: line 1c less line 2. |
| `line_4_other_partnerships_income` | string (money), nullable | Always | Line 4, ordinary income (loss) from other partnerships, estates and trusts. |
| `line_5_net_farm` | string (money), nullable | Always | Line 5, net farm profit (loss) (Schedule F). |
| `line_6_net_gain_4797` | string (money), nullable | Always | Line 6, net gain (loss) from Form 4797, Part II, line 17. |
| `line_7_other_income` | string (money), nullable | Always | Line 7, other income (loss). |
| `line_8_total_income` | string (money), nullable | Always | Line 8, total income (loss): lines 3 through 7 combined. |
#### `data.deductions`
Page 1, deductions, lines 9 through 22.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------- |
| `line_9_salaries_wages` | string (money), nullable | Always | Line 9, salaries and wages other than to partners, less employment credits. |
| `line_10_guaranteed_payments` | string (money), nullable | Always | Line 10, guaranteed payments to partners. |
| `line_11_repairs` | string (money), nullable | Always | Line 11, repairs and maintenance. |
| `line_12_bad_debts` | string (money), nullable | Always | Line 12, bad debts. |
| `line_13_rent` | string (money), nullable | Always | Line 13, rent. |
| `line_14_taxes_licenses` | string (money), nullable | Always | Line 14, taxes and licenses. |
| `line_15_interest` | string (money), nullable | Always | Line 15, interest. |
| `line_16a_depreciation` | string (money), nullable | Always | Line 16a, depreciation. |
| `line_16b_depreciation_elsewhere` | string (money), nullable | Always | Line 16b, depreciation reported on Form 1125-A and elsewhere on the return. |
| `line_16c_net_depreciation` | string (money), nullable | Always | Line 16c, depreciation deducted here: line 16a less line 16b. |
| `line_17_depletion` | string (money), nullable | Always | Line 17, depletion, other than oil and gas. |
| `line_18_retirement` | string (money), nullable | Always | Line 18, retirement plans and similar. |
| `line_19_employee_benefits` | string (money), nullable | Always | Line 19, employee benefit programs. |
| `line_20_energy_efficient_buildings` | string (money), nullable | When the document states it | Energy efficient commercial buildings deduction (Form 7205), on returns that print the line. |
| `line_20_other_deductions` | string (money), nullable | Always | Other deductions, the line before total deductions. |
| `line_21_total_deductions` | string (money), nullable | Always | Total deductions. |
| `line_22_ordinary_business_income` | string (money), nullable | Always | Ordinary business income (loss): total income (loss) less total deductions. |
#### `data.tax_payments`
Page 1, tax and payments, lines 23 through 29.
| Key | Type | Present when | Description |
| ------------------------------ | ------------------------ | ------------ | ---------------------------------------- |
| `line_23_interest_lookback` | string (money), nullable | Always | Interest due under the look-back method. |
| `line_24_bba_audit_adjustment` | string (money), nullable | Always | BBA AAR imputed underpayment. |
| `line_25_other_taxes` | string (money), nullable | Always | Other taxes. |
| `line_26_total_balance_due` | string (money), nullable | Always | Total balance due. |
| `line_27_payments` | string (money), nullable | Always | Payment. |
| `line_28_amount_owed` | string (money), nullable | Always | Amount owed. |
| `line_29_overpayment` | string (money), nullable | Always | Overpayment. |
## Form 1120
A Form 1120 corporate return.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120` | Always | The form the return is: 1120. |
| `data` | object | Always | The return's own lines and attached forms. |
| `metadata` | object (TaxReturnMetadata) | Always | Which revision of the form the return was printed on. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a Form 1120 return. |
| `statements` | array of TaxStatement | Always | The supporting statements the return attaches for lines whose detail overflows the form. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | The depreciation and amortization registers printed in the packet, when it carries any. |
| `tie_signals` | array of TieSignal | When the document states it | Lines on the return that disagree with the attached form they should agree with. Present only when at least one disagrees. |
### `data`
The return's own lines and attached forms.
| Key | Type | Present when | Description |
| ------------------------- | ------------------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------- |
| `header` | object | Always | The entity block at the top of page 1. |
| `income` | object | Always | Page 1, income, lines 1a through 11. |
| `deductions` | object | Always | Page 1, deductions, lines 12 through 30. |
| `tax_payments` | object | Always | Page 1, tax, refundable credits and payments, lines 31 through 37. |
| `schedule_j` | object (Form1120ScheduleJ) | Always | Schedule J, tax computation and payment. |
| `schedule_k` | object (Form1120ScheduleK) | Always | Schedule K, other information. |
| `schedule_l` | object (ScheduleLCorp) | Always | Schedule L, balance sheets per books. |
| `schedule_m1` | object (Form1120ScheduleM1) | Always | Schedule M-1, reconciliation of income per books with income per return. |
| `schedule_m2` | object (Form1120ScheduleM2) | Always | Schedule M-2, analysis of unappropriated retained earnings per books. |
| `form_1125a` | object (Form1125A), nullable | Always | Form 1125-A, cost of goods sold, when attached. |
| `form_1125e` | object (Form1125E), nullable | Always | Form 1125-E, compensation of officers, when attached. |
| `form_4562` | object (Form4562), nullable | Always | Form 4562, depreciation and amortization, when attached; the first of forms_4562 when several are. |
| `forms_4562` | array of Form4562, nullable | When the document states it | Every Form 4562 attached, one per activity. |
| `form_schedule_d` | object (FormScheduleD), nullable | Always | Schedule D, capital gains and losses, when attached. |
| `form_4797` | object (Form4797), nullable | Always | Form 4797, sales of business property, when attached. |
| `form_6252` | object (Form6252), nullable | When the document states it | Form 6252, installment sale income, when attached; the first of forms_6252 when several are. |
| `forms_6252` | array of Form6252, nullable | When the document states it | Every Form 6252 attached, one per installment sale. |
| `schedule_f` | object (ScheduleF), nullable | When the document states it | Schedule F, profit or loss from farming, when the return attaches one. |
| `schedules_f` | array of ScheduleF, nullable | When the document states it | Every Schedule F the return attaches, one per farm activity; the first is schedule_f. |
| `form_schedule_m3` | object (FormScheduleM3), nullable | Always | Schedule M-3, net income reconciliation for large corporations, when attached. |
| `form_8990` | object (Form8990), nullable | Always | Form 8990, limitation on business interest expense, when attached. |
| `form_8949` | object (Form8949), nullable | When the document states it | Form 8949, sales and other dispositions of capital assets, when attached. |
| `affiliated_entities` | array of AffiliatedEntity | When the document states it | Entities listed on the ownership schedules (Schedule G, Form 851), one entry per entity. |
| `two_year_comparison` | object (TwoYearComparison), nullable | When the document states it | The preparer's comparison worksheet (two or three printed years), when the return carries one. |
| `consolidated_statements` | object, nullable | When the document states it | The consolidating statements of a consolidated return, when the return carries them. |
#### `data.header`
The entity block at the top of page 1.
| Key | Type | Present when | Description |
| -------------------------------- | ----------------------------- | ------------ | --------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the return is for. |
| `entity_name` | string, nullable | Always | Name of corporation. |
| `ein` | string, nullable | Always | Employer identification number, masked to the last four digits. |
| `address_street` | string, nullable | Always | Street address. |
| `address_city` | string, nullable | Always | City or town. |
| `address_state` | string, nullable | Always | State. |
| `address_zip` | string, nullable | Always | ZIP code. |
| `date_incorporated` | string (as printed), nullable | Always | Item C, date incorporated, as printed (month, day, year). |
| `total_assets` | string (money), nullable | Always | Item D, total assets. |
| `flag_consolidated` | boolean, nullable | Always | Item A box 1a, consolidated return. |
| `flag_life_nonlife_consolidated` | boolean, nullable | Always | Item A box 1b, life and nonlife consolidated return. |
| `flag_personal_holding` | boolean, nullable | Always | Item A box 2, personal holding company. |
| `flag_personal_service` | boolean, nullable | Always | Item A box 3, personal service corporation. |
| `flag_schedule_m3` | boolean, nullable | Always | Item A box 4, Schedule M-3 attached. |
| `flag_initial_return` | boolean, nullable | Always | Item E box 1, initial return. |
| `flag_final_return` | boolean, nullable | Always | Item E box 2, final return. |
| `flag_amended` | boolean, nullable | Always | Item E box 4, amended return. |
| `flag_name_change` | boolean, nullable | Always | Item E box 3, name change. |
| `flag_address_change` | boolean, nullable | Always | Item E box 3, address change. |
#### `data.income`
Page 1, income, lines 1a through 11.
| Key | Type | Present when | Description |
| ---------------------------- | ------------------------ | ------------ | ------------------------------------------------------------ |
| `line_1a_gross_receipts` | string (money), nullable | Always | Line 1a, gross receipts or sales. |
| `line_1b_returns_allowances` | string (money), nullable | Always | Line 1b, returns and allowances. |
| `line_1c_net` | string (money), nullable | Always | Line 1c, balance: line 1a less line 1b. |
| `line_2_cogs` | string (money), nullable | Always | Line 2, cost of goods sold (Form 1125-A). |
| `line_3_gross_profit` | string (money), nullable | Always | Line 3, gross profit: line 1c less line 2. |
| `line_4_dividends` | string (money), nullable | Always | Line 4, dividends and inclusions (Schedule C). |
| `line_5_interest` | string (money), nullable | Always | Line 5, interest. |
| `line_6_gross_rents` | string (money), nullable | Always | Line 6, gross rents. |
| `line_7_gross_royalties` | string (money), nullable | Always | Line 7, gross royalties. |
| `line_8_capital_gain_net` | string (money), nullable | Always | Line 8, capital gain net income (Schedule D). |
| `line_9_net_gain_4797` | string (money), nullable | Always | Line 9, net gain or (loss) from Form 4797, Part II, line 17. |
| `line_10_other_income` | string (money), nullable | Always | Line 10, other income. |
| `line_11_total_income` | string (money), nullable | Always | Line 11, total income: lines 3 through 10 added together. |
#### `data.deductions`
Page 1, deductions, lines 12 through 30.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | ------------ | --------------------------------------------------------------------------------------------------------- |
| `line_12_officer_compensation` | string (money), nullable | Always | Line 12, compensation of officers (Form 1125-E). |
| `line_13_salaries_wages` | string (money), nullable | Always | Line 13, salaries and wages, less employment credits. |
| `line_14_repairs` | string (money), nullable | Always | Line 14, repairs and maintenance. |
| `line_15_bad_debts` | string (money), nullable | Always | Line 15, bad debts. |
| `line_16_rents` | string (money), nullable | Always | Line 16, rents. |
| `line_17_taxes_licenses` | string (money), nullable | Always | Line 17, taxes and licenses. |
| `line_18_interest` | string (money), nullable | Always | Line 18, interest. |
| `line_19_charitable` | string (money), nullable | Always | Line 19, charitable contributions. |
| `line_20_depreciation` | string (money), nullable | Always | Line 20, depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on the return. |
| `line_21_depletion` | string (money), nullable | Always | Line 21, depletion. |
| `line_22_advertising` | string (money), nullable | Always | Line 22, advertising. |
| `line_23_pension` | string (money), nullable | Always | Line 23, pension, profit-sharing and similar plans. |
| `line_24_employee_benefits` | string (money), nullable | Always | Line 24, employee benefit programs. |
| `line_25_reserved` | string (money), nullable | Always | Line 25, reserved for future use, on returns that print it so. |
| `line_25_energy_efficient_buildings` | string (money), nullable | Always | Line 25, energy efficient commercial buildings deduction (Form 7205), on returns that print the line. |
| `line_26_other_deductions` | string (money), nullable | Always | Line 26, other deductions. |
| `line_27_total_deductions` | string (money), nullable | Always | Line 27, total deductions: lines 12 through 26 added together. |
| `line_28_taxable_before_nol` | string (money), nullable | Always | Line 28, taxable income before net operating loss deduction and special deductions: line 11 less line 27. |
| `line_29a_nol_deduction` | string (money), nullable | Always | Line 29a, net operating loss deduction. |
| `line_29b_special_deductions` | string (money), nullable | Always | Line 29b, special deductions (Schedule C). |
| `line_29c_total` | string (money), nullable | Always | Line 29c, lines 29a and 29b added together. |
| `line_30_taxable_income` | string (money), nullable | Always | Line 30, taxable income: line 28 less line 29c. |
#### `data.tax_payments`
Page 1, tax, refundable credits and payments, lines 31 through 37.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------ | ------------ | -------------------------------------------------------------- |
| `line_31_total_tax` | string (money), nullable | Always | Line 31, total tax (Schedule J, Part I). |
| `line_32_reserved` | string (money), nullable | Always | Line 32, reserved for future use, on returns that print it so. |
| `line_33_total_payments_credits` | string (money), nullable | Always | Line 33, total payments and credits (Schedule J). |
| `line_34_estimated_tax_penalty` | string (money), nullable | Always | Line 34, estimated tax penalty. |
| `line_35_amount_owed` | string (money), nullable | Always | Line 35, amount owed. |
| `line_36_overpayment` | string (money), nullable | Always | Line 36, overpayment. |
| `line_37_refund` | string (money), nullable | Always | Line 37, amount of the overpayment refunded. |
#### `data.consolidated_statements`
The consolidating statements attached to a consolidated Form 1120: each statement's columns by member and its rows.
| Key | Type | Present when | Description |
| ------------ | ---------------- | ------------ | ------------------------------------------------------------------- |
| `statements` | array of objects | Always | One entry per consolidating statement. |
| `members` | array of objects | Always | The members of the consolidated group, as the statements name them. |
#### `data.consolidated_statements.statements[]`
One consolidating statement: a schedule of the return spread across the group's members.
| Key | Type | Present when | Description |
| ----------- | ------------------------------------------------------------------------------------------------------- | ------------ | ------------------------------------------------------------------------------------------------------------------------------ |
| `kind` | string, one of `income_deductions`, `beginning_balance_sheet`, `ending_balance_sheet_m2`, `schedule_m1` | Always | Which schedule the statement consolidates: income_deductions, beginning_balance_sheet, ending_balance_sheet_m2 or schedule_m1. |
| `title` | string | Always | The statement's printed title. |
| `columns` | array of objects | Always | The statement's columns, in print order. |
| `rows` | array of objects | Always | The statement's rows, in print order. |
| `form_code` | string, nullable | Always | The form or schedule the statement consolidates, as printed. |
#### `data.consolidated_statements.statements[].columns[]`
One column of a consolidating statement.
| Key | Type | Present when | Description |
| ----------- | ---------------------------------------------------------------------------------- | ------------ | --------------------------------------------------------------------------------------------------------- |
| `key` | string | Always | The key the column's figures carry on each row. |
| `role` | string, one of `consolidated`, `adjustments`, `eliminations`, `combined`, `member` | Always | What the column holds: consolidated, adjustments, eliminations, combined, or member for one group member. |
| `label` | string | Always | The column header as printed. |
| `ein_last4` | string, nullable | Always | For a member column, the member's employer identification number, last four digits only. |
#### `data.consolidated_statements.statements[].rows[]`
One row of a consolidating statement.
| Key | Type | Present when | Description |
| --------------- | --------------------- | ------------ | ------------------------------------------------------------------------------- |
| `label` | string | Always | The row's label as printed. |
| `canonical_key` | string, nullable | Always | The return line the row corresponds to, when it corresponds to one. |
| `section` | string, nullable | Always | The section heading the row sits under, when any. |
| `indent` | integer | Always | Indentation level of the row, counting from zero. |
| `is_section` | boolean | Always | True when the row is a section heading. |
| `is_total` | boolean | Always | True when the row is a printed total. |
| `stmt_ref` | string, nullable | Always | The statement number the row refers to, when it prints one. |
| `values` | map of string (money) | Always | The row's figure per column, keyed by column key. |
| `foots` | boolean, nullable | Always | For a total row, whether the columns above add up to it; null when not a total. |
#### `data.consolidated_statements.members[]`
One member of a consolidated group.
| Key | Type | Present when | Description |
| ----------- | ---------------- | ------------ | ------------------------------------------------------------------- |
| `name` | string | Always | The member's name. |
| `ein_last4` | string, nullable | Always | The member's employer identification number, last four digits only. |
## Form 1120-S
A Form 1120-S S corporation return.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120S` | Always | The form the return is: 1120S. |
| `data` | object | Always | The return's own lines and attached forms. |
| `metadata` | object (TaxReturnMetadata) | Always | Which revision of the form the return was printed on. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | One entry per Schedule K-1 in the packet, one shareholder each. |
| `statements` | array of TaxStatement | Always | The supporting statements the return attaches for lines whose detail overflows the form. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | The depreciation and amortization registers printed in the packet, when it carries any. |
| `tie_signals` | array of TieSignal | When the document states it | Lines on the return that disagree with the attached form they should agree with. Present only when at least one disagrees. |
### `data`
The return's own lines and attached forms.
| Key | Type | Present when | Description |
| --------------------- | ------------------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------- |
| `header` | object | Always | The entity block at the top of page 1. |
| `income` | object | Always | Page 1, income, lines 1a through 6. |
| `deductions` | object | Always | Page 1, deductions, lines 7 through 22. |
| `tax_payments` | object | Always | Page 1, tax and payments, lines 22a through 27. |
| `schedule_b` | object (Form1120sScheduleB) | Always | Schedule B, other information. |
| `schedule_k` | object (Form1120sScheduleK) | Always | Schedule K, shareholders' pro rata share items. |
| `schedule_l` | object (ScheduleLCorp) | Always | Schedule L, balance sheets per books. |
| `schedule_m1` | object (Form1120sScheduleM1) | Always | Schedule M-1, reconciliation of income per books with income per return. |
| `schedule_m2` | object (Form1120sScheduleM2) | Always | Schedule M-2, analysis of the accumulated adjustments account and the other equity accounts. |
| `form_1125a` | object (Form1125A), nullable | Always | Form 1125-A, cost of goods sold, when attached. |
| `form_1125e` | object (Form1125E), nullable | Always | Form 1125-E, compensation of officers, when attached. |
| `form_4562` | object (Form4562), nullable | Always | Form 4562, depreciation and amortization, when attached; the first of forms_4562 when several are. |
| `forms_4562` | array of Form4562, nullable | When the document states it | Every Form 4562 attached, one per activity. |
| `form_schedule_d` | object (FormScheduleD), nullable | Always | Schedule D, capital gains and losses and built-in gains, when attached. |
| `form_4797` | object (Form4797), nullable | Always | Form 4797, sales of business property, when attached. |
| `form_6252` | object (Form6252), nullable | When the document states it | Form 6252, installment sale income, when attached; the first of forms_6252 when several are. |
| `forms_6252` | array of Form6252, nullable | When the document states it | Every Form 6252 attached, one per installment sale. |
| `schedule_f` | object (ScheduleF), nullable | When the document states it | Schedule F, profit or loss from farming, when the return attaches one. |
| `schedules_f` | array of ScheduleF, nullable | When the document states it | Every Schedule F the return attaches, one per farm activity; the first is schedule_f. |
| `form_schedule_m3` | object (FormScheduleM3), nullable | Always | Schedule M-3, net income reconciliation for large S corporations, when attached. |
| `form_8990` | object (Form8990), nullable | Always | Form 8990, limitation on business interest expense, when attached. |
| `form_8949` | object (Form8949), nullable | When the document states it | Form 8949, sales and other dispositions of capital assets, when attached. |
| `form_8825` | object (Form8825), nullable | Always | Form 8825, rental real estate income and expenses, when attached. |
| `affiliated_entities` | array of AffiliatedEntity | Always | Entities listed on the ownership schedules, one entry per entity. |
| `two_year_comparison` | object (TwoYearComparison), nullable | When the document states it | The preparer's comparison worksheet (two or three printed years), when the return carries one. |
#### `data.header`
The entity block at the top of page 1.
| Key | Type | Present when | Description |
| -------------------------------- | ----------------------------- | ------------ | ---------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the return is for. |
| `entity_name` | string, nullable | Always | Name of corporation. |
| `ein` | string, nullable | Always | Employer identification number, masked to the last four digits. |
| `address_street` | string, nullable | Always | Street address. |
| `address_city` | string, nullable | Always | City or town. |
| `address_state` | string, nullable | Always | State. |
| `address_zip` | string, nullable | Always | ZIP code. |
| `date_incorporated` | string (as printed), nullable | Always | Item E, date incorporated, as printed (month, day, year). |
| `s_election_effective_date` | string (as printed), nullable | Always | Item A, S election effective date, as printed. |
| `total_assets` | string (money), nullable | Always | Item F, total assets. |
| `num_shareholders` | integer, nullable | Always | Item I, number of shareholders during the tax year. |
| `business_activity` | string, nullable | Always | Item B, business activity. |
| `product_service` | string, nullable | Always | Item B, product or service. |
| `business_code` | string, nullable | Always | Item B, business activity code number. |
| `accounting_method` | string, nullable | Always | Accounting method as marked on Schedule B: cash, accrual or other. |
| `flag_initial_return` | boolean, nullable | Always | Item H box 1, initial return. |
| `flag_final_return` | boolean, nullable | Always | Item H box 2, final return. |
| `flag_amended` | boolean, nullable | Always | Item H box 5, amended return. |
| `flag_name_change` | boolean, nullable | Always | Item H box 3, name change. |
| `flag_address_change` | boolean, nullable | Always | Item H box 4, address change. |
| `flag_s_election_termination` | boolean, nullable | Always | Item H box 6, S election termination. |
| `flag_qsub_election_termination` | boolean, nullable | Always | Item H box 7, qualified subchapter S subsidiary election termination, on returns that print the box. |
| `flag_schedule_m3_attached` | boolean, nullable | Always | Item C, Schedule M-3 attached. |
| `flag_aggregated_activities` | boolean, nullable | Always | Item J, aggregated activities for section 465 at-risk purposes. |
| `flag_grouped_activities` | boolean, nullable | Always | Item J, grouped activities for section 469 passive activity purposes. |
#### `data.income`
Page 1, income, lines 1a through 6.
| Key | Type | Present when | Description |
| ---------------------------- | ------------------------ | ------------ | -------------------------------------------------------------- |
| `line_1a_gross_receipts` | string (money), nullable | Always | Line 1a, gross receipts or sales. |
| `line_1b_returns_allowances` | string (money), nullable | Always | Line 1b, returns and allowances. |
| `line_1c_net` | string (money), nullable | Always | Line 1c, balance: line 1a less line 1b. |
| `line_2_cogs` | string (money), nullable | Always | Line 2, cost of goods sold (Form 1125-A). |
| `line_3_gross_profit` | string (money), nullable | Always | Line 3, gross profit: line 1c less line 2. |
| `line_4_net_gain_4797` | string (money), nullable | Always | Line 4, net gain (loss) from Form 4797, Part II, line 17. |
| `line_5_other_income` | string (money), nullable | Always | Line 5, other income (loss). |
| `line_6_total_income` | string (money), nullable | Always | Line 6, total income (loss): lines 3 through 5 added together. |
#### `data.deductions`
Page 1, deductions, lines 7 through 22.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | ------------ | ----------------------------------------------------------------------------------------------------- |
| `line_7_officer_compensation` | string (money), nullable | Always | Line 7, compensation of officers (Form 1125-E). |
| `line_8_salaries_wages` | string (money), nullable | Always | Line 8, salaries and wages, less employment credits. |
| `line_9_repairs` | string (money), nullable | Always | Line 9, repairs and maintenance. |
| `line_10_bad_debts` | string (money), nullable | Always | Line 10, bad debts. |
| `line_11_rents` | string (money), nullable | Always | Line 11, rents. |
| `line_12_taxes_licenses` | string (money), nullable | Always | Line 12, taxes and licenses. |
| `line_13_interest` | string (money), nullable | Always | Line 13, interest. |
| `line_14_depreciation` | string (money), nullable | Always | Line 14, depreciation not claimed on Form 1125-A or elsewhere on the return. |
| `line_15_depletion` | string (money), nullable | Always | Line 15, depletion, other than oil and gas. |
| `line_16_advertising` | string (money), nullable | Always | Line 16, advertising. |
| `line_17_pension` | string (money), nullable | Always | Line 17, pension, profit-sharing and similar plans. |
| `line_18_employee_benefits` | string (money), nullable | Always | Line 18, employee benefit programs. |
| `line_19_energy_efficient_buildings` | string (money), nullable | Always | Line 19, energy efficient commercial buildings deduction (Form 7205), on returns that print the line. |
| `line_20_other_deductions` | string (money), nullable | Always | Other deductions, the line before total deductions. |
| `line_21_total_deductions` | string (money), nullable | Always | Total deductions. |
| `line_22_ordinary_business_income` | string (money), nullable | Always | Ordinary business income (loss): total income (loss) less total deductions. |
#### `data.tax_payments`
Page 1, tax and payments, lines 22a through 27.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | ------------ | --------------------------------------------------------------------- |
| `line_22a_excess_passive_income_tax` | string (money), nullable | Always | Line 22a, excess net passive income or LIFO recapture tax. |
| `line_22b_lifo_recapture_tax` | string (money), nullable | Always | Line 22b, tax from Schedule D (Form 1120-S). |
| `line_22c_sum_22` | string (money), nullable | Always | Line 22c, lines 22a and 22b added together. |
| `line_23a_estimated_tax_payments` | string (money), nullable | Always | Line 23a, estimated tax payments and prior year overpayment credited. |
| `line_23b_tax_deposited_7004` | string (money), nullable | Always | Line 23b, tax deposited with Form 7004. |
| `line_23c_federal_fuels_credit` | string (money), nullable | Always | Line 23c, credit for federal tax paid on fuels (Form 4136). |
| `line_23d_refundable_credits` | string (money), nullable | Always | Line 23d, other refundable credits. |
| `line_23e_sum_23` | string (money), nullable | Always | Line 23e, lines 23a through 23d added together. |
| `line_24_estimated_tax_penalty` | string (money), nullable | Always | Line 24, estimated tax penalty. |
| `line_25_amount_owed` | string (money), nullable | Always | Line 25, amount owed. |
| `line_26_overpayment` | string (money), nullable | Always | Line 26, overpayment. |
| `line_27_refund` | string (money), nullable | Always | Line 27, amount of the overpayment refunded. |
## Form 1040
A Form 1040 individual return. A return printed on the senior form is the Form 1040-SR branch.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040` | Always | The form the return is: 1040. |
| `data` | object (Form1040) | Always | The return's own lines, its schedules and its attached forms. |
| `metadata` | object (TaxReturnMetadata) | Always | Which revision of the form the return was printed on. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a Form 1040 return. |
| `statements` | array of TaxStatement | Always | The supporting statements the return attaches for lines whose detail overflows the form. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | The depreciation and amortization registers printed in the packet, when it carries any. |
| `tie_signals` | array of TieSignal | When the document states it | Lines on the return that disagree with the attached form they should agree with. Present only when at least one disagrees. |
## Form 1040-SR
A Form 1040-SR, the individual return printed on the senior form. Its lines are the Form 1040's.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040SR` | Always | The form the return is: 1040SR. |
| `data` | object (Form1040) | Always | The return's own lines, its schedules and its attached forms. |
| `metadata` | object (TaxReturnMetadata) | Always | Which revision of the form the return was printed on. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a Form 1040-SR return. |
| `statements` | array of TaxStatement | Always | The supporting statements the return attaches for lines whose detail overflows the form. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | The depreciation and amortization registers printed in the packet, when it carries any. |
| `tie_signals` | array of TieSignal | When the document states it | Lines on the return that disagree with the attached form they should agree with. Present only when at least one disagrees. |
## Schedule K-1 (Form 1065)
A Schedule K-1 (Form 1065) uploaded on its own.
| Key | Type | Present when | Description |
| --------------- | --------------------------- | ------------ | ------------------------------------------------------------------------------------------------ |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065-K1` | Always | The form the document is: 1065-K1. |
| `data` | object (Form1065K1) | Always | The Schedule K-1's own boxes. |
| `metadata` | object (ScheduleK1Metadata) | Always | Which revision of the form the schedule was printed on. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for boxes whose detail overflows the form. |
## Schedule K-1 (Form 1120-S)
A Schedule K-1 (Form 1120-S) uploaded on its own.
| Key | Type | Present when | Description |
| --------------- | --------------------------- | ------------ | ------------------------------------------------------------------------------------------------ |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120-S-K1` | Always | The form the document is: 1120-S-K1. |
| `data` | object (Form1120SK1) | Always | The Schedule K-1's own boxes. |
| `metadata` | object (ScheduleK1Metadata) | Always | Which revision of the form the schedule was printed on. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for boxes whose detail overflows the form. |
## Schedule K (Form 1065)
A Schedule K (Form 1065), partners' distributive share items, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_k` | Always | The form the document is: 1065_schedule_k. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | -------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_k` | object (Form1065ScheduleK) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule K, partners' distributive share items, as a Form 1065 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule B (Form 1065)
A Schedule B (Form 1065), other information, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_b` | Always | The form the document is: 1065_schedule_b. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | -------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_b` | object (Form1065ScheduleB) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule B, other information, as a Form 1065 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule L (Form 1065)
A Schedule L (Form 1065), balance sheets per books, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_l` | Always | The form the document is: 1065_schedule_l. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------------------ | ------------------------------ | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------- |
| `schedule_l` | object (ScheduleLPartnership) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule L, balance sheets per books, as a Form 1065 carries it. |
| `schedule_m1` | object (ScheduleM1Partnership) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-1, reconciliation of income per books with income per return, when the page also prints it with figures. |
| `schedule_m2` | object (ScheduleM2Partnership) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-2, analysis of partners' capital accounts, when the page also prints it with figures. |
| `analysis_of_net_income` | object (AnalysisOfNetIncome) | When the same page also prints the schedule with figures; absent otherwise. | Analysis of net income (loss) per return, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-1 (Form 1065)
A Schedule M-1 (Form 1065), reconciliation of income per books with income per return, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_m1` | Always | The form the document is: 1065_schedule_m1. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | ------------------------------ | --------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------- |
| `schedule_m1` | object (ScheduleM1Partnership) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-1, reconciliation of income per books with income per return, as a Form 1065 carries it. |
| `schedule_m2` | object (ScheduleM2Partnership) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-2, analysis of partners' capital accounts, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-2 (Form 1065)
A Schedule M-2 (Form 1065), analysis of partners' capital accounts, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_m2` | Always | The form the document is: 1065_schedule_m2. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | ------------------------------ | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------- |
| `schedule_m2` | object (ScheduleM2Partnership) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-2, analysis of partners' capital accounts, as a Form 1065 carries it. |
| `schedule_m1` | object (ScheduleM1Partnership) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-1, reconciliation of income per books with income per return, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-3 (Form 1065)
A Schedule M-3 (Form 1065), net income reconciliation for large partnerships, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_m3` | Always | The form the document is: 1065_schedule_m3. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------------ | ----------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `form_schedule_m3` | object (FormScheduleM3) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-3, net income reconciliation for large partnerships, as a Form 1065 carries it, with Form 8916-A when the page attaches it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule D (Form 1065)
A Schedule D (Form 1065), capital gains and losses, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1065_schedule_d` | Always | The form the document is: 1065_schedule_d. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ----------------- | ---------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `form_schedule_d` | object (FormScheduleD) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule D, capital gains and losses, as a Form 1065 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule K (Form 1120-S)
A Schedule K (Form 1120-S), shareholders' pro rata share items, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_k` | Always | The form the document is: 1120s_schedule_k. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_k` | object (Form1120sScheduleK) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule K, shareholders' pro rata share items, as a Form 1120-S carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule L (Form 1120-S)
A Schedule L (Form 1120-S), balance sheets per books, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_l` | Always | The form the document is: 1120s_schedule_l. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_l` | object (ScheduleLCorp) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule L, balance sheets per books, as a Form 1120-S carries it. |
| `schedule_k` | object (Form1120sScheduleK) | When the same page also prints the schedule with figures; absent otherwise. | Schedule K, shareholders' pro rata share items, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-1 (Form 1120-S)
A Schedule M-1 (Form 1120-S), reconciliation of income per books with income per return, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_m1` | Always | The form the document is: 1120s_schedule_m1. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | ---------------------------- | --------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- |
| `schedule_m1` | object (Form1120sScheduleM1) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-1, reconciliation of income per books with income per return, as a Form 1120-S carries it. |
| `schedule_m2` | object (Form1120sScheduleM2) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-2, analysis of the accumulated adjustments account and the other equity accounts, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-2 (Form 1120-S)
A Schedule M-2 (Form 1120-S), analysis of the accumulated adjustments account and the other equity accounts, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_m2` | Always | The form the document is: 1120s_schedule_m2. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | ---------------------------- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------- |
| `schedule_m2` | object (Form1120sScheduleM2) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-2, analysis of the accumulated adjustments account and the other equity accounts, as a Form 1120-S carries it. |
| `schedule_m1` | object (Form1120sScheduleM1) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-1, reconciliation of income per books with income per return, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-3 (Form 1120-S)
A Schedule M-3 (Form 1120-S), net income reconciliation for large S corporations, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_m3` | Always | The form the document is: 1120s_schedule_m3. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------------ | ----------------------- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------ |
| `form_schedule_m3` | object (FormScheduleM3) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-3, net income reconciliation for large S corporations, as a Form 1120-S carries it, with Form 8916-A when the page attaches it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule B (Form 1120-S)
A Schedule B (Form 1120-S), other information, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_b` | Always | The form the document is: 1120s_schedule_b. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_b` | object (Form1120sScheduleB) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule B, other information, as a Form 1120-S carries it. |
| `schedule_k` | object (Form1120sScheduleK) | When the same page also prints the schedule with figures; absent otherwise. | Schedule K, shareholders' pro rata share items, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule D (Form 1120-S)
A Schedule D (Form 1120-S), capital gains and losses and built-in gains, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120s_schedule_d` | Always | The form the document is: 1120s_schedule_d. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ----------------- | ---------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `form_schedule_d` | object (FormScheduleD) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule D, capital gains and losses and built-in gains, as a Form 1120-S carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule J (Form 1120)
A Schedule J (Form 1120), tax computation and payment, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_j` | Always | The form the document is: 1120_schedule_j. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | -------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_j` | object (Form1120ScheduleJ) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule J, tax computation and payment, as a Form 1120 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule K (Form 1120)
A Schedule K (Form 1120), other information, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_k` | Always | The form the document is: 1120_schedule_k. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | -------------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `schedule_k` | object (Form1120ScheduleK) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule K, other information, as a Form 1120 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule L (Form 1120)
A Schedule L (Form 1120), balance sheets per books, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_l` | Always | The form the document is: 1120_schedule_l. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------- |
| `schedule_l` | object (ScheduleLCorp) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule L, balance sheets per books, as a Form 1120 carries it. |
| `schedule_m1` | object (Form1120ScheduleM1) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-1, reconciliation of income per books with income per return, when the page also prints it with figures. |
| `schedule_m2` | object (Form1120ScheduleM2) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-2, analysis of unappropriated retained earnings per books, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-1 (Form 1120)
A Schedule M-1 (Form 1120), reconciliation of income per books with income per return, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_m1` | Always | The form the document is: 1120_schedule_m1. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| `schedule_m1` | object (Form1120ScheduleM1) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-1, reconciliation of income per books with income per return, as a Form 1120 carries it. |
| `schedule_m2` | object (Form1120ScheduleM2) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-2, analysis of unappropriated retained earnings per books, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-2 (Form 1120)
A Schedule M-2 (Form 1120), analysis of unappropriated retained earnings per books, uploaded on its own, with any schedule its page also prints.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_m2` | Always | The form the document is: 1120_schedule_m2. |
| `data` | object | Always | The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, with any schedule the page also prints, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------- | --------------------------- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------- |
| `schedule_m2` | object (Form1120ScheduleM2) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-2, analysis of unappropriated retained earnings per books, as a Form 1120 carries it. |
| `schedule_m1` | object (Form1120ScheduleM1) | When the same page also prints the schedule with figures; absent otherwise. | Schedule M-1, reconciliation of income per books with income per return, when the page also prints it with figures. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule M-3 (Form 1120)
A Schedule M-3 (Form 1120), net income reconciliation for large corporations, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_m3` | Always | The form the document is: 1120_schedule_m3. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ------------------ | ----------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `form_schedule_m3` | object (FormScheduleM3) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule M-3, net income reconciliation for large corporations, as a Form 1120 carries it, with Form 8916-A when the page attaches it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Schedule D (Form 1120)
A Schedule D (Form 1120), capital gains and losses, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1120_schedule_d` | Always | The form the document is: 1120_schedule_d. |
| `data` | object | Always | The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which return and tax year the schedule belongs to, which schedules the page carries, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
### `data`
The schedule as its return carries it, the filer's name, the employer identification number masked to its last four digits and the printed tax year.
| Key | Type | Present when | Description |
| ----------------- | ---------------------- | --------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------- |
| `form_schedule_d` | object (FormScheduleD) | When the page carries figures for the schedule; absent on a page whose schedule prints blank. | Schedule D, capital gains and losses, as a Form 1120 carries it. |
| `entity_name` | string, nullable | Always | The filer's name as printed on the page. |
| `ein` | string, nullable | Always | The filer's employer identification number as printed on the page, masked to the last four digits. |
| `tax_year` | integer, nullable | Always | The tax year the page prints; null when it prints none. |
## Form 1125-E
A Form 1125-E, compensation of officers, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1125e` | Always | The form the document is: 1125e. |
| `data` | object (Form1125E) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 8825
A Form 8825, rental real estate income and expenses of a partnership or an S corporation, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------ |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `8825` | Always | The form the document is: 8825. |
| `data` | object (Form8825) | Always | The form's own lines, with the filer's name and the employer identification number masked to its last four digits. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 4562
A Form 4562, depreciation and amortization, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `4562` | Always | The form the document is: 4562. |
| `data` | object (Form4562) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 4797
A Form 4797, sales of business property, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `4797` | Always | The form the document is: 4797. |
| `data` | object (Form4797) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 1125-A
A Form 1125-A, cost of goods sold, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1125a` | Always | The form the document is: 1125a. |
| `data` | object (Form1125A) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 8990
A Form 8990, limitation on business interest expense under section 163(j), uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `8990` | Always | The form the document is: 8990. |
| `data` | object (Form8990) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 6252
A Form 6252, installment sale income, uploaded on its own; the first copy when the upload prints several.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `6252` | Always | The form the document is: 6252. |
| `data` | object (Form6252) | Always | The form's own lines. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Schedule 1 (Form 1040)
A Schedule 1 (Form 1040), additional income and adjustments to income, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_sch1` | Always | The form the document is: 1040_sch1. |
| `data` | object (Schedule1) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule 2 (Form 1040)
A Schedule 2 (Form 1040), additional taxes, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_sch2` | Always | The form the document is: 1040_sch2. |
| `data` | object (Schedule2) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule 3 (Form 1040)
A Schedule 3 (Form 1040), additional credits and payments, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_sch3` | Always | The form the document is: 1040_sch3. |
| `data` | object (Schedule3) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule C (Form 1040)
A Schedule C (Form 1040), profit or loss from business, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schC` | Always | The form the document is: 1040_schC. |
| `data` | object (ScheduleC) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule D (Form 1040)
A Schedule D (Form 1040), capital gains and losses, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schD` | Always | The form the document is: 1040_schD. |
| `data` | object (ScheduleD) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule E (Form 1040)
A Schedule E (Form 1040), supplemental income and loss, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schE` | Always | The form the document is: 1040_schE. |
| `data` | object (ScheduleE) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule F (Form 1040)
A Schedule F (Form 1040), profit or loss from farming, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schF` | Always | The form the document is: 1040_schF. |
| `data` | object (ScheduleF) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule SE (Form 1040)
A Schedule SE (Form 1040), self-employment tax, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schSE` | Always | The form the document is: 1040_schSE. |
| `data` | object (ScheduleSE) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Schedule A (Form 1040)
A Schedule A (Form 1040), itemized deductions, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schA` | Always | The form the document is: 1040_schA. |
| `data` | object (ScheduleA) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Form 8949
A Form 8949, sales and other dispositions of capital assets, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f8949` | Always | The form the document is: 1040_f8949. |
| `data` | object (Form8949) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 4952
A Form 4952, investment interest expense deduction, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f4952` | Always | The form the document is: 1040_f4952. |
| `data` | object (Form4952) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Schedule B (Form 1040)
A Schedule B (Form 1040), interest and ordinary dividends, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_schB` | Always | The form the document is: 1040_schB. |
| `data` | object (ScheduleB) | Always | The schedule's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the schedule the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a schedule uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the schedule for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a schedule uploaded on its own. |
## Form 8582
A Form 8582, passive activity loss limitations, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f8582` | Always | The form the document is: 1040_f8582. |
| `data` | object (Form8582) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 8995
A Form 8995, qualified business income deduction simplified computation, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f8995` | Always | The form the document is: 1040_f8995. |
| `data` | object (Form8995) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 461
A Form 461, limitation on business losses, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f461` | Always | The form the document is: 1040_f461. |
| `data` | object (Form461) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 6198
A Form 6198, at-risk limitations, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f6198` | Always | The form the document is: 1040_f6198. |
| `data` | object (Form6198) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 7203
A Form 7203, S corporation shareholder stock and debt basis limitations, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f7203` | Always | The form the document is: 1040_f7203. |
| `data` | object (Form7203) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 8958
A Form 8958, allocation of tax amounts between certain individuals in community property states, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------ |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f8958` | Always | The form the document is: 1040_f8958. |
| `data` | object (Form8958) | Always | The form's own lines, with both filers' names and the last four digits of each social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Form 8960
A Form 8960, net investment income tax, uploaded on its own.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------------------------------------------------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------- |
| `document_type` | always `tax_return` | Always | Which family of document this is. |
| `form` | always `1040_f8960` | Always | The form the document is: 1040_f8960. |
| `data` | object (Form8960) | Always | The form's own lines, with the filer's name and the last four digits of the social security number. |
| `metadata` | object (StandaloneFormMetadata) | Always | Which revision of the form the document was printed on, and that it was uploaded on its own. |
| `k1_partners` | array of one of: object (ScheduleK1PartnerElement); object (ScheduleK1ShareholderElement) | Always | Always empty on a form uploaded on its own. |
| `statements` | array of TaxStatement | Always | The supporting statements printed behind the form for lines whose detail overflows it. |
| `depreciation_reports` | object (DepreciationReports), nullable | When the document states it | Always null on a form uploaded on its own. |
## Shared objects
Object types that several keys above carry. The Type column names them.
### AffiliatedEntity
One entity listed on a corporate return's ownership schedules.
| Key | Type | Present when | Description |
| -------------- | ----------------------------- | ------------ | ---------------------------------------------------------------------------------- |
| `name` | string, nullable | Always | Name of the entity. |
| `tin_last4` | string, nullable | Always | The entity's taxpayer identification number, last four digits only. |
| `tin_kind` | string, nullable | Always | Whether the identification number is an EIN or an SSN. |
| `entity_type` | string, nullable | Always | Type of entity as printed: corporation, partnership, individual, trust, and so on. |
| `country` | string, nullable | Always | Country of organization or citizenship, when printed. |
| `pct_owned` | string, nullable | Always | Percentage owned, as printed. |
| `qsub_date` | string (as printed), nullable | Always | Date of the qualified subchapter S subsidiary election, when printed. |
| `relationship` | string, nullable | Always | Whether the entity is an owner of the filer or a subsidiary of it. |
### AnalysisOfNetIncome
Analysis of net income (loss) per return, Form 1065 page 5: net income and its split by partner type.
| Key | Type | Present when | Description |
| ---------------------------- | ------------------------ | ------------ | ------------------------------------------------ |
| `line_1_net_income_loss` | string (money), nullable | Always | Line 1, net income (loss). |
| `line_2a_corporate` | string (money), nullable | Always | Line 2a, general partners: corporate. |
| `line_2a_individual_active` | string (money), nullable | Always | Line 2a, general partners: individual (active). |
| `line_2a_individual_passive` | string (money), nullable | Always | Line 2a, general partners: individual (passive). |
| `line_2a_partnership` | string (money), nullable | Always | Line 2a, general partners: partnership. |
| `line_2a_exempt_org` | string (money), nullable | Always | Line 2a, general partners: exempt organization. |
| `line_2a_nominee_other` | string (money), nullable | Always | Line 2a, general partners: nominee or other. |
| `line_2b_corporate` | string (money), nullable | Always | Line 2b, limited partners: corporate. |
| `line_2b_individual_active` | string (money), nullable | Always | Line 2b, limited partners: individual (active). |
| `line_2b_individual_passive` | string (money), nullable | Always | Line 2b, limited partners: individual (passive). |
| `line_2b_partnership` | string (money), nullable | Always | Line 2b, limited partners: partnership. |
| `line_2b_exempt_org` | string (money), nullable | Always | Line 2b, limited partners: exempt organization. |
| `line_2b_nominee_other` | string (money), nullable | Always | Line 2b, limited partners: nominee or other. |
### BalanceSheetLine
One line of Schedule L: the beginning and end of year amounts, and the net amounts where the line prints a contra column.
| Key | Type | Present when | Description |
| --------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------ |
| `beginning` | string (money), nullable | Always | Beginning of tax year, column (a) or the printed gross figure. |
| `ending` | string (money), nullable | Always | End of tax year, column (c) or the printed gross figure. |
| `net_beginning` | string (money), nullable | Always | Beginning of tax year net of the contra line, column (b), where the line prints one. |
| `net_ending` | string (money), nullable | Always | End of tax year net of the contra line, column (d), where the line prints one. |
### CapitalGainsLine
One line of Schedule D with its four columns.
| Key | Type | Present when | Description |
| ------------- | ------------------------ | ------------ | ---------------------------------------- |
| `proceeds` | string (money), nullable | Always | Column (d), proceeds (sales price). |
| `cost_basis` | string (money), nullable | Always | Column (e), cost or other basis. |
| `adjustments` | string (money), nullable | Always | Column (g), adjustments to gain or loss. |
| `gain_loss` | string (money), nullable | Always | Column (h), gain or loss. |
### DepreciationReports
The depreciation and amortization registers printed in the packet.
| Key | Type | Present when | Description |
| ----------- | ---------------- | ------------ | ------------------------------- |
| `version` | integer | Always | Version of this object's shape. |
| `registers` | array of objects | Always | One entry per printed register. |
#### `DepreciationReports.registers[]`
One printed depreciation or amortization register: its assets, its pages, and its printed totals.
| Key | Type | Present when | Description |
| ---------------- | ----------------- | --------------------------- | -------------------------------------------------------------------------------------- |
| `book` | string | Always | The book the register keeps, for example federal, state or alternative minimum tax. |
| `engine` | string | Always | The tax software family whose register layout the pages follow. |
| `tax_year` | integer, nullable | Always | The tax year printed on the register. |
| `activity_name` | string, nullable | When the document states it | The business or activity the register is for, when the packet prints one per activity. |
| `activity_form` | string, nullable | When the document states it | The form the activity is reported on, when the register names it. |
| `activity_index` | integer, nullable | When the document states it | The activity's number, when the register numbers them. |
| `form_codes` | array of string | Always | The form codes printed on the register's pages. |
| `variants` | array of string | Always | The page layouts the register was printed in. |
| `pages` | array of objects | Always | The pages the register occupies. |
| `rows` | array of objects | Always | The register's rows in print order: assets and printed totals. |
| `verification` | array of objects | Always | Each printed total checked against the rows above it. |
| `n_assets` | integer | Always | Number of asset rows in the register. |
#### `DepreciationReports.registers[].pages[]`
One page of a register.
| Key | Type | Present when | Description |
| --------- | ------- | ------------ | --------------------------------------------- |
| `page` | integer | Always | Page of the uploaded file, counting from one. |
| `width` | number | Always | Page width in points. |
| `height` | number | Always | Page height in points. |
| `rotated` | boolean | Always | Whether the page is printed in landscape. |
| `variant` | string | Always | The page layout. |
#### `DepreciationReports.registers[].rows[]`
One row of a register: an asset, a printed total, or a heading. Each register layout prints its own columns, so a row carries only the keys its layout prints.
| Key | Type | Present when | Description |
| ------------------------------------ | ----------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------- |
| `asset_no` | string, nullable | When the document states it | Asset number. |
| `description` | string, nullable | When the document states it | Description of the asset. |
| `date_acquired` | string (as printed), nullable | When the document states it | Date acquired, as printed. |
| `method` | string, nullable | When the document states it | Depreciation method, as printed. |
| `life` | string, nullable | When the document states it | Recovery period or life, as printed. |
| `convention` | string, nullable | When the document states it | Convention, as printed. |
| `line_no` | string, nullable | When the document states it | The form line the asset is reported on. |
| `unadjusted_cost_or_basis` | string (money), nullable | When the document states it | Unadjusted cost or basis. |
| `bus_pct_excl` | string, nullable | When the document states it | Business use percentage or exclusion, as printed. |
| `section_179_expense` | string (money), nullable | When the document states it | Section 179 expense. |
| `reduction_in_basis` | string (money), nullable | When the document states it | Reduction in basis. |
| `basis_for_depreciation` | string (money), nullable | When the document states it | Basis for depreciation. |
| `beginning_accumulated_depreciation` | string (money), nullable | When the document states it | Accumulated depreciation at the beginning of the year. |
| `current_sec_179_expense` | string (money), nullable | When the document states it | Current-year section 179 expense. |
| `current_year_deduction` | string (money), nullable | When the document states it | Current-year deduction. |
| `ending_accumulated_depreciation` | string (money), nullable | When the document states it | Accumulated depreciation at the end of the year. |
| `disposed` | boolean | When the document states it | Whether the asset was disposed of during the year. |
| `row_kind` | string | When the document states it | What the row is: an asset, a printed total or subtotal, a heading, or a memo line. |
| `page` | integer, nullable | When the document states it | Page of the uploaded file the row is printed on, counting from one. |
| `grouping` | string, nullable | When the document states it | The section heading the row is printed under. |
| `date_placed_in_service` | string (as printed), nullable | When the document states it | Date placed in service, as printed. |
| `cost` | string (money), nullable | When the document states it | Cost. |
| `basis_adjustment` | string (money), nullable | When the document states it | Basis adjustment. |
| `business_pct` | string, nullable | When the document states it | Business use percentage, as printed. |
| `section_179` | string (money), nullable | When the document states it | Section 179 expense. |
| `section_179_period` | string, nullable | When the document states it | Whether the section 179 expense is current-year or prior-year, as printed. |
| `bonus_depreciation` | string (money), nullable | When the document states it | Bonus depreciation. |
| `bonus_depreciation_period` | string, nullable | When the document states it | Whether the bonus depreciation is current-year or prior-year, as printed. |
| `depreciable_basis` | string (money), nullable | When the document states it | Depreciable basis. |
| `rate` | string, nullable | When the document states it | Rate, as printed. |
| `prior_depreciation` | string (money), nullable | When the document states it | Prior depreciation. |
| `current_depreciation` | string (money), nullable | When the document states it | Current-year depreciation. |
| `accumulated_depreciation` | string (money), nullable | When the document states it | Accumulated depreciation. |
| `amt_current` | string (money), nullable | When the document states it | Current-year alternative minimum tax depreciation. |
| `ubia` | boolean | When the document states it | Whether the asset is marked as qualified property for the qualified business income deduction. |
| `asset_description` | string, nullable | When the document states it | Description of the asset. |
| `code` | string, nullable | When the document states it | The code printed on the row. |
| `date_in_service` | string (as printed), nullable | When the document states it | Date placed in service, as printed. |
| `cost_net_of_land` | string (money), nullable | When the document states it | Cost net of land. |
| `land` | string (money), nullable | When the document states it | Land. |
| `bus_use_pct` | string, nullable | When the document states it | Business use percentage, as printed. |
| `special_depreciation_allowance` | string (money), nullable | When the document states it | Special depreciation allowance. |
| `method_convention` | string, nullable | When the document states it | Method and convention, as printed. |
| `sold` | boolean | When the document states it | Whether the asset was sold during the year. |
| `section` | string, nullable | When the document states it | The register section the row is printed in, for example depreciation or amortization. |
| `section_179_reduction_in_basis` | string (money), nullable | When the document states it | Section 179 reduction in basis. |
| `basis_reduction` | string (money), nullable | When the document states it | Basis reduction. |
| `acrs_class` | string, nullable | When the document states it | ACRS class, as printed. |
| `macrs_class` | string, nullable | When the document states it | MACRS class, as printed. |
| `current_year_depreciation` | string (money), nullable | When the document states it | Current-year depreciation. |
| `cost_or_basis` | string (money), nullable | When the document states it | Cost or basis. |
| `beginning_accumulated_amortization` | string (money), nullable | When the document states it | Accumulated amortization at the beginning of the year. |
| `ending_accumulated_amortization` | string (money), nullable | When the document states it | Accumulated amortization at the end of the year. |
| `current_year_amortization` | string (money), nullable | When the document states it | Current-year amortization. |
| `table` | string | When the document states it | The table the row is printed in. |
| `retired` | boolean | When the document states it | Whether the asset was retired during the year. |
| `date_sold` | string (as printed), nullable | When the document states it | Date sold, as printed. |
| `bus_pct` | string, nullable | When the document states it | Business use percentage, as printed. |
| `current_179_bonus` | string (money), nullable | When the document states it | Current-year section 179 expense and bonus depreciation. |
| `prior_179_bonus_sp_depr` | string (money), nullable | When the document states it | Prior-year section 179 expense, bonus and special depreciation. |
| `prior_declining_balance_depr` | string (money), nullable | When the document states it | Prior-year declining balance depreciation. |
| `salvage_or_basis_reduction` | string (money), nullable | When the document states it | Salvage value or basis reduction. |
| `current_179_sda` | string (money), nullable | When the document states it | Current-year section 179 expense and special depreciation allowance. |
| `prior_179_sda_depr` | string (money), nullable | When the document states it | Prior-year section 179 expense, special depreciation allowance and depreciation. |
| `form_context` | string, nullable | When the document states it | The form the row is reported on, as printed. |
| `variant` | string, nullable | When the document states it | The page layout the row was printed in. |
| `section_179_elected` | boolean | When the document states it | Whether the section 179 election is marked for the asset. |
| `bonus_elected` | boolean | When the document states it | Whether the bonus depreciation election is marked for the asset. |
| `tax_cost` | string (money), nullable | When the document states it | Cost for tax purposes. |
| `tax_section_179_expense` | string (money), nullable | When the document states it | Section 179 expense for tax purposes. |
| `current_bonus` | string (money), nullable | When the document states it | Current-year bonus depreciation. |
| `prior_bonus` | string (money), nullable | When the document states it | Prior-year bonus depreciation. |
| `tax_basis_for_depreciation` | string (money), nullable | When the document states it | Basis for depreciation for tax purposes. |
| `item_no` | string, nullable | When the document states it | Item number. |
| `asset_code` | string, nullable | When the document states it | Asset code, as printed. |
| `business_use_pct` | string, nullable | When the document states it | Business use percentage, as printed. |
| `cost_or_other_basis` | string (money), nullable | When the document states it | Cost or other basis. |
| `section_179_deduction` | string (money), nullable | When the document states it | Section 179 deduction. |
| `credit` | string (money), nullable | When the document states it | Credit. |
| `special_allowance` | string (money), nullable | When the document states it | Special depreciation allowance. |
| `salvage_value` | string (money), nullable | When the document states it | Salvage value. |
| `recovery_basis` | string (money), nullable | When the document states it | Recovery basis. |
| `recovery_period` | string, nullable | When the document states it | Recovery period, as printed. |
| `convention_code` | string, nullable | When the document states it | Convention code, as printed. |
| `prior_deprec_179_bonus` | string (money), nullable | When the document states it | Prior depreciation, section 179 expense and bonus depreciation. |
| `current_deprec` | string (money), nullable | When the document states it | Current-year depreciation. |
| `accumulated_deprec` | string (money), nullable | When the document states it | Accumulated depreciation. |
| `depreciation_deduction` | string (money), nullable | When the document states it | Depreciation deduction. |
| `elected_section_179_cost` | string (money), nullable | When the document states it | Elected section 179 cost. |
| `business_miles` | string, nullable | When the document states it | Business miles driven, as printed. |
| `commuting_miles` | string, nullable | When the document states it | Commuting miles driven, as printed. |
| `personal_miles` | string, nullable | When the document states it | Other personal miles driven, as printed. |
| `total_miles` | string, nullable | When the document states it | Total miles driven, as printed. |
| `personal_use_off_duty_yes` | string, nullable | When the document states it | The yes mark for personal use during off-duty hours, as printed. |
| `personal_use_off_duty_no` | string, nullable | When the document states it | The no mark for personal use during off-duty hours, as printed. |
| `owner_over_5_pct_yes` | string, nullable | When the document states it | The yes mark for use by a more than 5 percent owner, as printed. |
| `owner_over_5_pct_no` | string, nullable | When the document states it | The no mark for use by a more than 5 percent owner, as printed. |
| `another_vehicle_available_yes` | string, nullable | When the document states it | The yes mark for another vehicle available for personal use, as printed. |
| `another_vehicle_available_no` | string, nullable | When the document states it | The no mark for another vehicle available for personal use, as printed. |
| `marker` | string, nullable | When the document states it | A marker printed beside the row. |
| `flag_anomalies` | map of string | When the document states it | Cells printed on the row that do not read as the column expects, keyed by column. |
#### `DepreciationReports.registers[].verification[]`
A printed total compared with the rows it covers.
| Key | Type | Present when | Description |
| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------- | ------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `page` | integer, nullable | Always | Page of the uploaded file the total is printed on, counting from one. |
| `label` | string | Always | The total's printed label. |
| `column` | string | Always | The column the total is for. |
| `printed` | string (money) | Always | The figure as printed. |
| `computed` | string (money) | Always | The figure the rows add up to. |
| `tie` | string, one of `section`, `cumulative`, `stream`, `stream_cumulative`, `statement`, `period`, `activity`, `empty`, `suffix`, `prefix`, `off` | Always | Which rows the printed figure agrees with: the section above it, the cumulative run, an empty section, a suffix or prefix of the run, a period, an activity, or off when it agrees with none. |
| `delta` | string (money) | Always | The difference between the rows and the printed figure when they disagree, else 0. |
### Form1040
Form 1040, U.S. Individual Income Tax Return, with the schedules and forms attached to it. A schedule the return does not include is absent.
| Key | Type | Present when | Description |
| --------------------- | ------------------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------- |
| `header` | object | Always | The name, filing status and address block at the top of page 1. |
| `income` | object | Always | Page 1, income, lines 1a through 9. |
| `adjustments` | object | Always | Page 1, adjustments to income, lines 10 and 11. |
| `deductions` | object | Always | Page 1, deductions, lines 12 through 15. |
| `tax_credits` | object | Always | Page 2, tax and credits, lines 16 through 24. |
| `payments` | object | Always | Page 2, payments, lines 25a through 33. |
| `refund_owed` | object | Always | Page 2, refund or amount owed, lines 34 through 38. |
| `preparer` | object | Always | The paid preparer block at the foot of page 2. |
| `filing_metadata` | object | Always | The signature dates and their relation to the extended due date. |
| `two_year_comparison` | object (TwoYearComparison), nullable | When the document states it | The preparer's comparison worksheet (two or three printed years), when the return carries one. |
| `form_w2` | object (FormW2), nullable | When the document states it | Form W-2, wage and tax statement, when the return carries one; the first of forms_w2 when several are. |
| `forms_w2` | array of FormW2 | When the document states it | Every Form W-2 the return carries, one per employer, in document order; the first is form_w2. |
| `schedule_1` | object (Schedule1) | When the document states it | Schedule 1, additional income and adjustments to income, when attached. |
| `schedule_2` | object (Schedule2) | When the document states it | Schedule 2, additional taxes, when attached. |
| `schedule_3` | object (Schedule3) | When the document states it | Schedule 3, additional credits and payments, when attached. |
| `schedule_a` | object (ScheduleA) | When the document states it | Schedule A, itemized deductions, when attached. |
| `schedule_b` | object (ScheduleB) | When the document states it | Schedule B, interest and ordinary dividends, when attached. |
| `schedule_c` | object (ScheduleC) | When the document states it | Schedule C, profit or loss from business, when attached; the first of schedules_c when several are. |
| `schedules_c` | array of ScheduleC | When the document states it | Every Schedule C attached, one per business. |
| `schedule_d` | object (ScheduleD) | When the document states it | Schedule D, capital gains and losses, when attached. |
| `schedule_e` | object (ScheduleE) | When the document states it | Schedule E, supplemental income and loss, when attached. |
| `schedule_f` | object (ScheduleF) | When the document states it | Schedule F, profit or loss from farming, when attached. |
| `schedules_f` | array of ScheduleF | When the document states it | Every Schedule F on the return, one per farm activity; the first is schedule_f. |
| `schedule_se` | object (ScheduleSE) | When the document states it | Schedule SE, self-employment tax, when attached; the first of schedules_se when a joint return carries one per filer. |
| `schedules_se` | array of ScheduleSE | When the document states it | Every Schedule SE attached, one per person with self-employment income; the first is schedule_se. |
| `form_8995` | object (Form8995) | When the document states it | Form 8995, qualified business income deduction, when attached. |
| `form_8582` | object (Form8582) | When the document states it | Form 8582, passive activity loss limitations, when attached. |
| `form_8949` | object (Form8949) | When the document states it | Form 8949, sales and other dispositions of capital assets, when attached. |
| `form_8958` | object (Form8958) | When the document states it | Form 8958, allocation of tax amounts between certain individuals in community property states, when attached. |
| `form_8960` | object (Form8960) | When the document states it | Form 8960, net investment income tax, when attached. |
| `form_4952` | object (Form4952) | When the document states it | Form 4952, investment interest expense deduction, when attached. |
| `form_461` | object (Form461) | When the document states it | Form 461, limitation on business losses, when attached. |
| `form_6198` | object (Form6198) | When the document states it | Form 6198, at-risk limitations, when attached; the first of forms_6198 when several are. |
| `forms_6198` | array of Form6198 | When the document states it | Every Form 6198 attached, one per activity. |
| `form_7203` | object (Form7203) | When the document states it | Form 7203, S corporation shareholder stock and debt basis limitations, when attached; the first of forms_7203 when several are. |
| `forms_7203` | array of Form7203 | When the document states it | Every Form 7203 attached, one per corporation. |
| `form_6252` | object (Form6252) | When the document states it | Form 6252, installment sale income, when attached; the first of forms_6252 when several are. |
| `forms_6252` | array of Form6252 | When the document states it | Every Form 6252 attached, one per installment sale. |
| `forms_4562` | array of Form4562 | When the document states it | Every Form 4562 attached, one per activity. |
| `form_4797` | object (Form4797) | When the document states it | Form 4797, sales of business property, when attached. |
| `form_8990` | object (Form8990) | When the document states it | Form 8990, limitation on business interest expense, when attached. |
#### `Form1040.header`
The name, filing status and address block at the top of page 1.
| Key | Type | Present when | Description |
| ----------------------------- | ----------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the return is for. |
| `filing_status` | string, nullable | Always | Filing status as marked: single, mfj (married filing jointly), mfs (married filing separately), hoh (head of household) or qss (qualifying surviving spouse). |
| `taxpayer_first_name` | string, nullable | Always | Taxpayer's first name and middle initial. |
| `taxpayer_last_name` | string, nullable | Always | Taxpayer's last name. |
| `taxpayer_ssn` | string, nullable | Always | Taxpayer's Social Security number, masked to the last four digits. |
| `spouse_first_name` | string, nullable | Always | Spouse's first name and middle initial, on a joint return. |
| `spouse_last_name` | string, nullable | Always | Spouse's last name, on a joint return. |
| `spouse_ssn` | string, nullable | Always | Spouse's Social Security number, masked to the last four digits. |
| `address_street` | string, nullable | Always | Home address, street. |
| `address_apt` | string, nullable | Always | Apartment number. |
| `address_city` | string, nullable | Always | City, town or post office. |
| `address_state` | string, nullable | Always | State. |
| `address_zip` | string, nullable | Always | ZIP code. |
| `dependents_count` | integer, nullable | Always | Number of dependents listed. |
| `dependents_more_than_four` | boolean, nullable | When the document states it | Whether the box for more than four dependents is checked. |
| `dependents_lived_with_count` | integer, nullable | When the document states it | Number of listed dependents whose lived-with-you box is checked, on returns that print the box. |
#### `Form1040.income`
Page 1, income, lines 1a through 9.
| Key | Type | Present when | Description |
| --------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------- |
| `line_1a_wages` | string (money), nullable | Always | Line 1a, total amount from Form(s) W-2, box 1. |
| `line_1b_household_employee` | string (money), nullable | Always | Line 1b, household employee wages not reported on Form(s) W-2. |
| `line_1c_tip_income_unreported` | string (money), nullable | Always | Line 1c, tip income not reported on line 1a. |
| `line_1d_medicaid_waiver` | string (money), nullable | Always | Line 1d, Medicaid waiver payments not reported on Form(s) W-2. |
| `line_1e_dependent_care_benefits` | string (money), nullable | Always | Line 1e, taxable dependent care benefits from Form 2441. |
| `line_1f_adoption_benefits` | string (money), nullable | Always | Line 1f, employer-provided adoption benefits from Form 8839. |
| `line_1g_wages_form_8919` | string (money), nullable | Always | Line 1g, wages from Form 8919. |
| `line_1h_other_earned_income` | string (money), nullable | Always | Line 1h, other earned income. |
| `line_1z_total` | string (money), nullable | Always | Line 1z, lines 1a through 1h added together. |
| `line_2a_tax_exempt_interest` | string (money), nullable | Always | Line 2a, tax-exempt interest. |
| `line_2b_taxable_interest` | string (money), nullable | Always | Line 2b, taxable interest. |
| `line_3a_qualified_dividends` | string (money), nullable | Always | Line 3a, qualified dividends. |
| `line_3b_ordinary_dividends` | string (money), nullable | Always | Line 3b, ordinary dividends. |
| `line_4a_ira_distributions` | string (money), nullable | Always | Line 4a, IRA distributions. |
| `line_4b_ira_taxable` | string (money), nullable | Always | Line 4b, IRA distributions, taxable amount. |
| `line_5a_pensions` | string (money), nullable | Always | Line 5a, pensions and annuities. |
| `line_5b_pensions_taxable` | string (money), nullable | Always | Line 5b, pensions and annuities, taxable amount. |
| `line_6a_social_security` | string (money), nullable | Always | Line 6a, Social Security benefits. |
| `line_6b_social_security_taxable` | string (money), nullable | Always | Line 6b, Social Security benefits, taxable amount. |
| `line_6c_lump_sum_election` | boolean, nullable | Always | Line 6c, the lump-sum election box, yes or no as marked. |
| `line_7_capital_gain_loss` | string (money), nullable | Always | Line 7, capital gain or (loss). |
| `line_8_additional_income` | string (money), nullable | Always | Line 8, additional income from Schedule 1, line 10. |
| `line_9_total_income` | string (money), nullable | Always | Line 9, total income: lines 1z, 2b, 3b, 4b, 5b, 6b, 7 and 8 added together. |
#### `Form1040.adjustments`
Page 1, adjustments to income, lines 10 and 11.
| Key | Type | Present when | Description |
| --------------------- | ------------------------ | ------------ | -------------------------------------------------------- |
| `line_10_adjustments` | string (money), nullable | Always | Line 10, adjustments to income from Schedule 1, line 26. |
| `line_11_agi` | string (money), nullable | Always | Line 11, adjusted gross income: line 9 less line 10. |
#### `Form1040.deductions`
Page 1, deductions, lines 12 through 15.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------ | --------------------------- | ---------------------------------------------------------------------------------------------------------- |
| `line_12_standard_or_itemized` | string (money), nullable | Always | Line 12, standard deduction or itemized deductions (Schedule A). |
| `line_12b_charitable_contributions` | string (money), nullable | When the document states it | Line 12b, charitable contributions taken with the standard deduction, on 2021 returns that print the line. |
| `line_13_qbi` | string (money), nullable | Always | Line 13, qualified business income deduction (Form 8995 or 8995-A). |
| `line_13b_sch_1a_deductions` | string (money), nullable | When the document states it | Line 13b, additional deductions from Schedule 1-A, line 38, on returns that print the line. |
| `line_14_sum_12_13` | string (money), nullable | Always | Line 14, lines 12 and 13 added together. |
| `line_15_taxable_income` | string (money), nullable | Always | Line 15, taxable income: line 11 less line 14. |
#### `Form1040.tax_credits`
Page 2, tax and credits, lines 16 through 24.
| Key | Type | Present when | Description |
| ----------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------ |
| `line_16_tax` | string (money), nullable | Always | Line 16, tax. |
| `line_17_sch2_line3` | string (money), nullable | Always | Line 17, amount from Schedule 2, line 3. |
| `line_18_sum_16_17` | string (money), nullable | Always | Line 18, lines 16 and 17 added together. |
| `line_19_child_tax_credit` | string (money), nullable | Always | Line 19, child tax credit or credit for other dependents. |
| `line_20_sch3_line8` | string (money), nullable | Always | Line 20, amount from Schedule 3, line 8. |
| `line_21_sum_19_20` | string (money), nullable | Always | Line 21, lines 19 and 20 added together. |
| `line_22_subtract_21_from_18` | string (money), nullable | Always | Line 22, line 18 less line 21. |
| `line_23_other_taxes` | string (money), nullable | Always | Line 23, other taxes, including self-employment tax, from Schedule 2, line 21. |
| `line_24_total_tax` | string (money), nullable | Always | Line 24, total tax: lines 22 and 23 added together. |
#### `Form1040.payments`
Page 2, payments, lines 25a through 33.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------ | ------------ | ----------------------------------------------------------------------------------------- |
| `line_25a_withheld_w2` | string (money), nullable | Always | Line 25a, federal income tax withheld from Form(s) W-2. |
| `line_25b_withheld_1099` | string (money), nullable | Always | Line 25b, federal income tax withheld from Form(s) 1099. |
| `line_25c_other_withholding` | string (money), nullable | Always | Line 25c, federal income tax withheld from other forms. |
| `line_25d_total_withholding` | string (money), nullable | Always | Line 25d, lines 25a through 25c added together. |
| `line_26_estimated_tax_payments` | string (money), nullable | Always | Line 26, estimated tax payments and amount applied from the prior year return. |
| `line_27_eitc` | string (money), nullable | Always | Line 27, earned income credit. |
| `line_28_additional_ctc` | string (money), nullable | Always | Line 28, additional child tax credit from Schedule 8812. |
| `line_29_american_opportunity` | string (money), nullable | Always | Line 29, American opportunity credit from Form 8863, line 8. |
| `line_31_sch3_line15` | string (money), nullable | Always | Line 31, amount from Schedule 3, line 15. |
| `line_32_sum_27_31` | string (money), nullable | Always | Line 32, total other payments and refundable credits: lines 27 through 31 added together. |
| `line_33_total_payments` | string (money), nullable | Always | Line 33, total payments: lines 25d, 26 and 32 added together. |
#### `Form1040.refund_owed`
Page 2, refund or amount owed, lines 34 through 38.
| Key | Type | Present when | Description |
| ------------------------------- | ------------------------ | ------------ | ---------------------------------------------------------------- |
| `line_34_overpayment` | string (money), nullable | Always | Line 34, the amount overpaid: line 33 less line 24. |
| `line_35a_refund_amount` | string (money), nullable | Always | Line 35a, amount of line 34 to be refunded. |
| `line_36_applied_to_next_year` | string (money), nullable | Always | Line 36, amount of line 34 applied to next year's estimated tax. |
| `line_37_amount_owed` | string (money), nullable | Always | Line 37, amount owed: line 24 less line 33. |
| `line_38_estimated_tax_penalty` | string (money), nullable | Always | Line 38, estimated tax penalty. |
#### `Form1040.preparer`
The paid preparer block at the foot of page 2.
| Key | Type | Present when | Description |
| --------------- | ----------------- | ------------ | --------------------------------------------- |
| `self_prepared` | boolean, nullable | Always | True when the return is marked self-prepared. |
| `name` | string, nullable | Always | Preparer's name. |
| `firm` | string, nullable | Always | Firm's name. |
| `ptin` | string, nullable | Always | Preparer tax identification number. |
#### `Form1040.filing_metadata`
The signature dates and their relation to the extended due date.
| Key | Type | Present when | Description |
| ------------------------------- | ----------------------------- | ------------ | ------------------------------------------------------------------------------------------------------ |
| `taxpayer_signature_date` | string (YYYY-MM-DD), nullable | Always | Date beside the taxpayer's signature. |
| `spouse_signature_date` | string (YYYY-MM-DD), nullable | Always | Date beside the spouse's signature. |
| `preparer_signature_date` | string (YYYY-MM-DD), nullable | Always | Date beside the preparer's signature. |
| `latest_signature_date` | string (YYYY-MM-DD), nullable | Always | The latest of the signature dates. |
| `filed_after_extended_due_date` | boolean, nullable | Always | True when the latest signature date falls after the extended due date for the tax year. |
| `days_after_extended_due_date` | integer, nullable | Always | Days between the extended due date and the latest signature date, when the return was signed after it. |
### Form1065K1
Schedule K-1 (Form 1065), partner's share of income, deductions, credits and other items. Boxes that take code letters carry one entry per printed code.
| Key | Type | Present when | Description |
| ---------------------------------------- | ------------------------ | --------------------------- | ----------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `is_amended` | boolean, nullable | When the document states it | Amended K-1 box. |
| `is_final` | boolean, nullable | When the document states it | Final K-1 box. |
| `partner_info` | object | Always | Parts I and II, information about the partnership and the partner. |
| `line_1_ordinary_business_income` | string (money), nullable | Always | Box 1, ordinary business income (loss). |
| `line_2_net_rental_real_estate` | string (money), nullable | When the document states it | Box 2, net rental real estate income (loss). |
| `line_3_other_net_rental` | string (money), nullable | When the document states it | Box 3, other net rental income (loss). |
| `line_4a_guaranteed_payments_services` | string (money), nullable | Always | Box 4a, guaranteed payments for services. |
| `line_4b_guaranteed_payments_capital` | string (money), nullable | When the document states it | Box 4b, guaranteed payments for capital. |
| `line_4c_total_guaranteed_payments` | string (money), nullable | Always | Box 4c, total guaranteed payments. |
| `line_5_interest_income` | string (money), nullable | When the document states it | Box 5, interest income. |
| `line_6a_ordinary_dividends` | string (money), nullable | When the document states it | Box 6a, ordinary dividends. |
| `line_6b_qualified_dividends` | string (money), nullable | When the document states it | Box 6b, qualified dividends. |
| `line_6c_dividend_equivalents` | string (money), nullable | When the document states it | Box 6c, dividend equivalents. |
| `line_7_royalties` | string (money), nullable | When the document states it | Box 7, royalties. |
| `line_8_short_term_capital_gain` | string (money), nullable | When the document states it | Box 8, net short-term capital gain (loss). |
| `line_9a_long_term_capital_gain` | string (money), nullable | When the document states it | Box 9a, net long-term capital gain (loss). |
| `line_9b_collectibles_gain` | string (money), nullable | When the document states it | Box 9b, collectibles (28 percent) gain (loss). |
| `line_9c_unrecap_1250_gain` | string (money), nullable | When the document states it | Box 9c, unrecaptured section 1250 gain. |
| `line_10_section_1231_gain` | string (money), nullable | When the document states it | Box 10, net section 1231 gain (loss). |
| `line_11_other_income` | array of K1CodedEntry | When the document states it | Box 11, other income (loss), one entry per code printed. |
| `line_12_section_179_deduction` | string (money), nullable | When the document states it | Box 12, section 179 deduction. |
| `line_13_other_deductions` | array of K1CodedEntry | When the document states it | Box 13, other deductions, one entry per code printed. |
| `line_14_self_employment` | array of K1CodedEntry | Always | Box 14, self-employment earnings (loss), one entry per code printed. |
| `line_15_credits` | array of K1CodedEntry | When the document states it | Box 15, credits, one entry per code printed. |
| `line_16_foreign_transactions` | array of K1CodedEntry | When the document states it | Box 16, foreign transactions, one entry per code printed, on schedules that print the box with codes. |
| `line_17_amt_items` | array of K1CodedEntry | When the document states it | Box 17, alternative minimum tax items, one entry per code printed. |
| `line_18_tax_exempt_income` | array of K1CodedEntry | When the document states it | Box 18, tax-exempt income and nondeductible expenses, one entry per code printed. |
| `line_19_distributions` | array of K1CodedEntry | Always | Box 19, distributions, one entry per code printed. |
| `line_20_other_information` | array of K1CodedEntry | Always | Box 20, other information, one entry per code printed. |
| `line_21_foreign_taxes` | array of K1CodedEntry | When the document states it | Box 21, foreign taxes paid or accrued, one entry per code printed. |
| `line_22_more_than_one_at_risk_activity` | boolean, nullable | When the document states it | Box 22, more than one activity for at-risk purposes, yes or no as marked. |
| `line_23_more_than_one_passive_activity` | boolean, nullable | When the document states it | Box 23, more than one activity for passive activity purposes, yes or no as marked. |
#### `Form1065K1.partner_info`
Parts I and II, information about the partnership and the partner.
| Key | Type | Present when | Description |
| ----------------------- | ----------------- | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `partnership_ein` | string, nullable | Always | Item A, partnership's employer identification number, masked to the last four digits. |
| `partnership_name` | string, nullable | Always | Item B, partnership's name. |
| `partnership_address` | string, nullable | Always | Item B, partnership's address. |
| `irs_center` | string, nullable | When the document states it | Item C, IRS center where the partnership filed its return. |
| `is_publicly_traded` | boolean, nullable | When the document states it | Item D, publicly traded partnership box. |
| `partner_id` | string, nullable | Always | Item E, partner's identifying number, masked to the last four digits. |
| `partner_id_kind` | string, nullable | Always | Whether item E is an SSN or an EIN. |
| `partner_name` | string, nullable | Always | Item F, partner's name. |
| `partner_address` | string, nullable | Always | Item F, partner's address. |
| `is_general_partner` | boolean, nullable | Always | Item G, general partner or LLC member-manager box. |
| `is_limited_partner` | boolean, nullable | Always | Item G, limited partner or other LLC member box. |
| `is_domestic` | boolean, nullable | Always | Item H1, domestic partner box. |
| `is_foreign` | boolean, nullable | When the document states it | Item H1, foreign partner box. |
| `entity_type` | string, nullable | Always | Item I1, what type of entity the partner is, as printed. |
| `is_disregarded_entity` | boolean, nullable | When the document states it | Item H2, the partner is a disregarded entity box. |
| `de_owner_tin` | string, nullable | When the document states it | Item H2, the disregarded entity owner's taxpayer identification number, masked to the last four digits. |
| `is_retirement_plan` | boolean, nullable | When the document states it | Item I2, the partner is a retirement plan box. |
| `ownership_percents` | object | Always | Item J, partner's share of profit, loss and capital at the beginning and end of the year. |
| `share_of_liabilities` | object | When the document states it | Item K1, partner's share of liabilities at the beginning and end of the year. |
| `capital_account` | object | Always | Item L, partner's capital account analysis. |
#### `Form1065K1.partner_info.ownership_percents`
Item J, partner's share of profit, loss and capital at the beginning and end of the year.
| Key | Type | Present when | Description |
| ------------------- | ---------------- | ------------ | ------------------------------------------------------- |
| `profit_beginning` | string, nullable | Always | Profit share at the beginning of the year, as printed. |
| `profit_ending` | string, nullable | Always | Profit share at the end of the year, as printed. |
| `loss_beginning` | string, nullable | Always | Loss share at the beginning of the year, as printed. |
| `loss_ending` | string, nullable | Always | Loss share at the end of the year, as printed. |
| `capital_beginning` | string, nullable | Always | Capital share at the beginning of the year, as printed. |
| `capital_ending` | string, nullable | Always | Capital share at the end of the year, as printed. |
#### `Form1065K1.partner_info.share_of_liabilities`
Item K1, partner's share of liabilities at the beginning and end of the year.
| Key | Type | Present when | Description |
| --------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------- |
| `nonrecourse_beginning` | string (money), nullable | Always | Nonrecourse liabilities at the beginning of the year. |
| `nonrecourse_ending` | string (money), nullable | Always | Nonrecourse liabilities at the end of the year. |
| `qualified_nonrecourse_beginning` | string (money), nullable | Always | Qualified nonrecourse financing at the beginning of the year. |
| `qualified_nonrecourse_ending` | string (money), nullable | Always | Qualified nonrecourse financing at the end of the year. |
| `recourse_beginning` | string (money), nullable | Always | Recourse liabilities at the beginning of the year. |
| `recourse_ending` | string (money), nullable | Always | Recourse liabilities at the end of the year. |
#### `Form1065K1.partner_info.capital_account`
Item L, partner's capital account analysis.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------ | ------------ | ------------------------------------ |
| `beginning_balance` | string (money), nullable | Always | Beginning capital account. |
| `capital_contributed` | string (money), nullable | Always | Capital contributed during the year. |
| `current_year_increase_decrease` | string (money), nullable | Always | Current year net income (loss). |
| `other_increase_decrease` | string (money), nullable | Always | Other increase (decrease). |
| `withdrawals_distributions` | string (money), nullable | Always | Withdrawals and distributions. |
| `ending_balance` | string (money), nullable | Always | Ending capital account. |
### Form1065ScheduleB
Schedule B of Form 1065, other information: the yes or no questions, as answered.
| Key | Type | Present when | Description |
| ----------------------------------------- | ----------------- | ------------ | ------------------------------------------------------------------------------------------------------ |
| `entity_type` | string, nullable | Always | Question 1, the type of entity filing the return, as marked. |
| `flag_partner_disregarded_entity` | boolean, nullable | Always | Question 2a, a partner was a disregarded entity, partnership, trust, S corporation, estate or nominee. |
| `flag_partner_partnership` | boolean, nullable | Always | Question 2a, a partner was a partnership. |
| `flag_partner_trust` | boolean, nullable | Always | Question 2a, a partner was a trust. |
| `flag_partner_scorp` | boolean, nullable | Always | Question 2a, a partner was an S corporation. |
| `flag_individual_owns_50pct` | boolean, nullable | Always | Question 2b, an individual or estate owned fifty percent or more of the partnership. |
| `flag_entity_owns_50pct` | boolean, nullable | Always | Question 2a, an entity owned fifty percent or more of the partnership. |
| `flag_schedule_m3_required` | boolean, nullable | Always | Question 4, the partnership does not have to complete Schedules L, M-1 and M-2. |
| `flag_publicly_traded` | boolean, nullable | Always | Question 5, the partnership is a publicly traded partnership. |
| `flag_aggregated` | boolean, nullable | Always | Question 12, the partnership aggregated activities for section 465 or 469 purposes. |
| `flag_corp_partnership_trust_owns_50pct` | boolean, nullable | Always | Question 2a, a corporation, partnership or trust owned fifty percent or more of the partnership. |
| `flag_individual_estate_owns_50pct` | boolean, nullable | Always | Question 2b, an individual or estate owned fifty percent or more of the partnership. |
| `flag_partnership_owns_corp_20pct` | boolean, nullable | Always | Question 3a, the partnership owned twenty percent or more of a corporation. |
| `flag_partnership_owns_partnership_20pct` | boolean, nullable | Always | Question 3b, the partnership owned twenty percent or more of another partnership or trust. |
| `flag_consistency_requirement` | boolean, nullable | Always | Question 4, the partnership meets the conditions to skip Schedules L, M-1 and M-2. |
| `flag_basis_adjustment_754` | boolean, nullable | Always | Question 10, a section 754 election or a basis adjustment under section 743(b) or 734(b). |
| `flag_cancellation_of_debt` | boolean, nullable | Always | Question 6, cancellation of debt income during the year. |
| `flag_filed_form_8918` | boolean, nullable | Always | Question 7, the partnership filed or is required to file Form 8918. |
| `flag_foreign_account` | boolean, nullable | Always | Question 8, an interest in or signature authority over a foreign financial account. |
| `flag_distributions_property` | boolean, nullable | Always | Question 12, distribution of property other than cash during the year. |
| `flag_tax_shelter_activity` | boolean, nullable | Always | Question 7, the partnership is a tax shelter or engaged in a reportable transaction. |
| `flag_like_kind_exchange` | boolean, nullable | Always | Question 13, a like-kind exchange or distribution of tenancy-in-common property during the year. |
| `flag_aggregating_469` | boolean, nullable | Always | Question 12, activities grouped for section 469 purposes. |
| `flag_section_754` | boolean, nullable | Always | Question 10a, a section 754 election is in effect. |
| `flag_foreign_disregarded_entity` | boolean, nullable | Always | Question 9, the partnership received a distribution from, or was the grantor of, a foreign trust. |
| `flag_received_property_contributions` | boolean, nullable | Always | Question 11, property contributions with built-in gain or loss, or section 704(c) reporting. |
| `flag_disregarded_entity_owners` | boolean, nullable | Always | Question 14, the partnership owned a disregarded entity. |
| `flag_partnership_audit` | boolean, nullable | Always | Question 25, the partnership is electing out of the centralized partnership audit regime. |
| `designated_pr_info` | string, nullable | Always | The designated partnership representative's name and contact details, as printed. |
| `flag_aggregated_activities` | boolean, nullable | Always | Question 12, aggregated activities for section 465 at-risk purposes. |
| `flag_imputed_underpayment` | boolean, nullable | Always | Question 26, the partnership is required to file Form 8985 or pays an imputed underpayment. |
| `flag_loss_limitation_704d` | boolean, nullable | Always | Question 27, section 704(d) loss limitations apply to a partner. |
| `flag_schedule_m3_required_22` | boolean, nullable | Always | Question 22, the partnership is required to file Schedule M-3. |
| `flag_foreign_partnership_reporting` | boolean, nullable | Always | Question 16, the partnership has foreign partners or files Forms 8804 and 8805. |
| `flag_partner_adjustments_743b` | boolean, nullable | Always | Question 10b, the partnership made a section 743(b) adjustment during the year. |
| `flag_bonus_depreciation_election` | boolean, nullable | Always | Question 23, the partnership elected out of bonus depreciation. |
| `flag_like_kind_exchange_disclosed` | boolean, nullable | Always | Question 13, a like-kind exchange was disclosed on Form 8824. |
| `flag_centralized_audit_optout` | boolean, nullable | Always | Question 25, election out of the centralized partnership audit regime under section 6221(b). |
| `flag_other_reportable_transactions` | boolean, nullable | Always | Question 7, other reportable transactions disclosed on Form 8886. |
### Form1065ScheduleK
Schedule K of Form 1065, partners' distributive share items, lines 1 through 21.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------ |
| `line_1_ordinary_business_income` | string (money), nullable | Always | Line 1, ordinary business income (loss). |
| `line_2_net_rental_real_estate` | string (money), nullable | Always | Line 2, net rental real estate income (loss) (Form 8825). |
| `line_3a_other_rental_gross` | string (money), nullable | Always | Line 3a, other gross rental income (loss). |
| `line_3b_other_rental_expenses` | string (money), nullable | Always | Line 3b, expenses from other rental activities. |
| `line_3c_other_rental_net` | string (money), nullable | Always | Line 3c, other net rental income (loss). |
| `line_4a_guaranteed_services` | string (money), nullable | Always | Line 4a, guaranteed payments for services. |
| `line_4b_guaranteed_capital` | string (money), nullable | Always | Line 4b, guaranteed payments for capital. |
| `line_4c_guaranteed_total` | string (money), nullable | Always | Line 4c, total guaranteed payments. |
| `line_5_interest_income` | string (money), nullable | Always | Line 5, interest income. |
| `line_6a_ordinary_dividends` | string (money), nullable | Always | Line 6a, ordinary dividends. |
| `line_6b_qualified_dividends` | string (money), nullable | Always | Line 6b, qualified dividends. |
| `line_6c_dividend_equivalents` | string (money), nullable | Always | Line 6c, dividend equivalents. |
| `line_7_royalties` | string (money), nullable | Always | Line 7, royalties. |
| `line_8_net_short_term_gain` | string (money), nullable | Always | Line 8, net short-term capital gain (loss). |
| `line_9a_net_long_term_gain` | string (money), nullable | Always | Line 9a, net long-term capital gain (loss). |
| `line_9b_collectibles` | string (money), nullable | Always | Line 9b, collectibles (28 percent) gain (loss). |
| `line_9c_unrecaptured_1250` | string (money), nullable | Always | Line 9c, unrecaptured section 1250 gain. |
| `line_10_net_sec1231` | string (money), nullable | Always | Line 10, net section 1231 gain (loss). |
| `line_11_other_income` | string (money), nullable | Always | Line 11, other income (loss). |
| `line_12_sec179` | string (money), nullable | Always | Line 12, section 179 deduction. |
| `line_13a_contributions` | string (money), nullable | Always | Line 13a, contributions. |
| `line_13b_investment_interest` | string (money), nullable | Always | Line 13b, investment interest expense. |
| `line_13c_sec59e` | string (money), nullable | Always | Line 13c, section 59(e)(2) expenditures. |
| `line_13d_other_deductions` | string (money), nullable | Always | Line 13d, other deductions. |
| `line_14a_se_earnings` | string (money), nullable | Always | Line 14a, net earnings (loss) from self-employment. |
| `line_14b_gross_farming` | string (money), nullable | Always | Line 14b, gross farming or fishing income. |
| `line_14c_gross_nonfarm` | string (money), nullable | Always | Line 14c, gross nonfarm income. |
| `line_15_credits` | string (money), nullable | Always | Line 15, credits, when the return prints a total for the line. |
| `line_15a_low_income_housing_42j5` | string (money), nullable | Always | Line 15a, low-income housing credit (section 42(j)(5)). |
| `line_15b_low_income_housing_other` | string (money), nullable | Always | Line 15b, low-income housing credit (other). |
| `line_15c_qualified_rehab` | string (money), nullable | Always | Line 15c, qualified rehabilitation expenditures (rental real estate). |
| `line_15d_other_rental_re_credits` | string (money), nullable | Always | Line 15d, other rental real estate credits. |
| `line_15e_other_rental_credits` | string (money), nullable | Always | Line 15e, other rental credits. |
| `line_15f_other_credits` | string (money), nullable | Always | Line 15f, other credits. |
| `line_16_k3_attached` | boolean, nullable | Always | Line 16, Schedules K-2 and K-3 attached, yes or no as marked. |
| `line_17_amt` | string (money), nullable | Always | Line 17, alternative minimum tax items, when the return prints a total for the line. |
| `line_17a_post_1986_depreciation` | string (money), nullable | Always | Line 17a, post-1986 depreciation adjustment. |
| `line_17b_adjusted_gain_loss` | string (money), nullable | Always | Line 17b, adjusted gain or loss. |
| `line_17c_depletion` | string (money), nullable | Always | Line 17c, depletion, other than oil and gas. |
| `line_17d_oil_gas_gross_income` | string (money), nullable | Always | Line 17d, oil, gas and geothermal properties, gross income. |
| `line_17e_oil_gas_deductions` | string (money), nullable | Always | Line 17e, oil, gas and geothermal properties, deductions. |
| `line_17f_other_amt` | string (money), nullable | Always | Line 17f, other alternative minimum tax items. |
| `line_18a_tax_exempt_interest` | string (money), nullable | Always | Line 18a, tax-exempt interest income. |
| `line_18b_other_tax_exempt` | string (money), nullable | Always | Line 18b, other tax-exempt income. |
| `line_18c_nondeductible` | string (money), nullable | Always | Line 18c, nondeductible expenses. |
| `line_19a_distributions_cash` | string (money), nullable | Always | Line 19a, distributions of cash and marketable securities. |
| `line_19b_distributions_property` | string (money), nullable | Always | Line 19b, distributions of other property. |
| `line_20_other_info` | string (money), nullable | Always | Line 20, other information, when the return prints a total for the line. |
| `line_20b_investment_expenses` | string (money), nullable | Always | Line 20b, investment expenses. |
| `line_20c_other_items` | string (money), nullable | Always | Line 20c, other items and amounts. |
| `line_20z_qbi` | string (money), nullable | Always | Line 20, code Z, qualified business income. |
| `line_21_foreign_taxes` | string (money), nullable | Always | Line 21, total foreign taxes paid or accrued. |
### Form1120SK1
Schedule K-1 (Form 1120-S), shareholder's share of income, deductions, credits and other items. Boxes that take code letters carry one entry per printed code.
| Key | Type | Present when | Description |
| ---------------------------------------- | ------------------------ | --------------------------- | ----------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `is_amended` | boolean, nullable | When the document states it | Amended K-1 box. |
| `is_final` | boolean, nullable | When the document states it | Final K-1 box. |
| `shareholder_info` | object | Always | Parts I and II, information about the corporation and the shareholder. |
| `line_1_ordinary_business_income` | string (money), nullable | Always | Box 1, ordinary business income (loss). |
| `line_2_net_rental_real_estate` | string (money), nullable | When the document states it | Box 2, net rental real estate income (loss). |
| `line_3_other_net_rental` | string (money), nullable | When the document states it | Box 3, other net rental income (loss). |
| `line_4_interest_income` | string (money), nullable | When the document states it | Box 4, interest income. |
| `line_5a_ordinary_dividends` | string (money), nullable | When the document states it | Box 5a, ordinary dividends. |
| `line_5b_qualified_dividends` | string (money), nullable | When the document states it | Box 5b, qualified dividends. |
| `line_6_royalties` | string (money), nullable | When the document states it | Box 6, royalties. |
| `line_7_short_term_capital_gain` | string (money), nullable | When the document states it | Box 7, net short-term capital gain (loss). |
| `line_8a_long_term_capital_gain` | string (money), nullable | When the document states it | Box 8a, net long-term capital gain (loss). |
| `line_8b_collectibles_gain` | string (money), nullable | When the document states it | Box 8b, collectibles (28 percent) gain (loss). |
| `line_8c_unrecap_1250_gain` | string (money), nullable | When the document states it | Box 8c, unrecaptured section 1250 gain. |
| `line_9_section_1231_gain` | string (money), nullable | When the document states it | Box 9, net section 1231 gain (loss). |
| `line_10_other_income` | array of K1CodedEntry | When the document states it | Box 10, other income (loss), one entry per code printed. |
| `line_11_section_179_deduction` | string (money), nullable | When the document states it | Box 11, section 179 deduction. |
| `line_12_other_deductions` | array of K1CodedEntry | When the document states it | Box 12, other deductions, one entry per code printed. |
| `line_13_credits` | array of K1CodedEntry | When the document states it | Box 13, credits, one entry per code printed. |
| `line_14_foreign_transactions` | array of K1CodedEntry | When the document states it | Box 14, foreign transactions, one entry per code printed, on schedules that print the box with codes. |
| `line_15_amt_items` | array of K1CodedEntry | When the document states it | Box 15, alternative minimum tax items, one entry per code printed. |
| `line_16_basis_items` | array of K1CodedEntry | Always | Box 16, items affecting shareholder basis, one entry per code printed. |
| `line_17_other_information` | array of K1CodedEntry | When the document states it | Box 17, other information, one entry per code printed. |
| `line_18_more_than_one_at_risk_activity` | boolean, nullable | When the document states it | Box 18, more than one activity for at-risk purposes, yes or no as marked. |
| `line_19_more_than_one_passive_activity` | boolean, nullable | When the document states it | Box 19, more than one activity for passive activity purposes, yes or no as marked. |
#### `Form1120SK1.shareholder_info`
Parts I and II, information about the corporation and the shareholder.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------- |
| `corporation_ein` | string, nullable | Always | Item A, corporation's employer identification number, masked to the last four digits. |
| `corporation_name` | string, nullable | Always | Item B, corporation's name. |
| `corporation_address` | string, nullable | Always | Item B, corporation's address. |
| `irs_center` | string, nullable | When the document states it | Item C, IRS center where the corporation filed its return. |
| `shareholder_id` | string, nullable | Always | Item E, shareholder's identifying number, masked to the last four digits. |
| `shareholder_id_kind` | string, nullable | Always | Whether item E is an SSN or an EIN. |
| `shareholder_name` | string, nullable | Always | Item F, shareholder's name. |
| `shareholder_address` | string, nullable | Always | Item F, shareholder's address. |
| `stock_ownership_percent` | string, nullable | Always | Item G, current year allocation percentage, as printed (50 for fifty percent). |
| `corporation_total_shares_beginning` | string, nullable | When the document states it | Item D, corporation's total number of shares at the beginning of the year. |
| `corporation_total_shares_ending` | string, nullable | When the document states it | Item D, corporation's total number of shares at the end of the year. |
| `shareholder_shares_beginning` | string, nullable | When the document states it | Item H, shareholder's number of shares at the beginning of the year. |
| `shareholder_shares_ending` | string, nullable | When the document states it | Item H, shareholder's number of shares at the end of the year. |
| `loans_from_shareholder_beginning` | string (money), nullable | When the document states it | Item I, loans from shareholder at the beginning of the year. |
| `loans_from_shareholder_ending` | string (money), nullable | When the document states it | Item I, loans from shareholder at the end of the year. |
### Form1120ScheduleJ
Schedule J of Form 1120, tax computation and payment.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------- |
| `line_1_1120w_used` | boolean, nullable | Always | Line 1, the controlled group box, yes or no as marked. |
| `line_1a_income_tax` | string (money), nullable | When the document states it | Line 1a, income tax on the controlled group's share, when printed. |
| `line_2_income_tax` | string (money), nullable | Always | Line 2, income tax. |
| `line_3_base_erosion` | string (money), nullable | Always | Line 3, base erosion minimum tax amount (Form 8991). |
| `line_4_sum_2_3` | string (money), nullable | Always | Line 4, lines 2 and 3 added together. |
| `line_5a_foreign_tax_credit` | string (money), nullable | Always | Line 5a, foreign tax credit (Form 1118). |
| `line_5b_credit_8834` | string (money), nullable | Always | Line 5b, credit from Form 8834. |
| `line_5c_general_business_credit` | string (money), nullable | Always | Line 5c, general business credit (Form 3800). |
| `line_5d_prior_year_min_tax` | string (money), nullable | Always | Line 5d, credit for prior year minimum tax (Form 8827). |
| `line_5e_other` | string (money), nullable | Always | Line 5e, bond credits and other credits. |
| `line_6_total_credits` | string (money), nullable | Always | Line 6, total credits: lines 5a through 5e added together. |
| `line_7_subtract_6_from_4` | string (money), nullable | Always | Line 7, line 4 less line 6. |
| `line_8_personal_holding_tax` | string (money), nullable | Always | Line 8, personal holding company tax (Schedule PH). |
| `line_9a_recapture_investment` | string (money), nullable | Always | Line 9a, recapture of investment credit (Form 4255). |
| `line_9b_recapture_lihtc` | string (money), nullable | Always | Line 9b, recapture of low-income housing credit (Form 8611). |
| `line_9c_interest_installment` | string (money), nullable | Always | Line 9c, interest due under the look-back method on completed long-term contracts (Form 8697). |
| `line_9d_other` | string (money), nullable | Always | Line 9d, interest due under the look-back method on the income forecast method (Form 8866), on returns that print it there. |
| `line_9d_interest_453a` | string (money), nullable | Always | Line 9f, interest or tax due under section 453A(c) or section 453(l), as the return numbers it. |
| `line_9e_interest_460` | string (money), nullable | Always | Line 9e, alternative tax on qualifying shipping activities (Form 8902) or other section 460 interest, as the return numbers it. |
| `line_9f_other_recapture` | string (money), nullable | Always | Line 9f or 9g, other taxes and recaptures, as the return numbers it. |
| `line_9g_total_recaptures` | string (money), nullable | Always | Line 10, total of the line 9 entries. |
| `line_11a_total_tax_before_deferred` | string (money), nullable | When the document states it | Total tax before deferred amounts, on returns that print the line. |
| `line_10_total_tax` | string (money), nullable | Always | Line 11, total tax: lines 7, 8 and 10 added together. |
| `line_13_prior_year_overpayment` | string (money), nullable | Always | Prior year overpayment credited to the current year. |
| `line_14_estimated_payments` | string (money), nullable | Always | Current year estimated tax payments. |
| `line_15_refund_4466` | string (money), nullable | Always | Refund applied for on Form 4466. |
| `line_16_combine_13_15` | string (money), nullable | Always | The prior year overpayment and estimated payments less the Form 4466 refund. |
| `line_17_form_7004` | string (money), nullable | Always | Tax deposited with Form 7004. |
| `line_18_withholding` | string (money), nullable | Always | Withholding. |
| `line_19_total_payments` | string (money), nullable | Always | Total payments. |
| `line_20a_form_2439` | string (money), nullable | Always | Refundable credit from Form 2439. |
| `line_20b_form_4136` | string (money), nullable | Always | Refundable credit from Form 4136. |
| `line_20d_other_refundable` | string (money), nullable | Always | Other refundable credits. |
| `line_21_total_refundable_credits` | string (money), nullable | Always | Total refundable credits. |
| `line_23_total_payments_credits` | string (money), nullable | Always | Total payments and credits. |
### Form1120ScheduleK
Schedule K of Form 1120, other information: the yes or no questions, as answered.
| Key | Type | Present when | Description |
| ----------------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------------------------------------------------------- |
| `accounting_method` | string, nullable | Always | Question 1, accounting method: cash, accrual or other. |
| `business_activity_code` | string, nullable | Always | Question 2a, business activity code number. |
| `flag_consolidated_subsidiaries` | boolean, nullable | Always | Question 3, the corporation is a subsidiary in an affiliated or controlled group. |
| `flag_25pct_foreign_owned` | boolean, nullable | Always | Question 7, a foreign person owned twenty-five percent or more of the voting stock. |
| `flag_163j_limitation` | boolean, nullable | Always | Question 24, the corporation is subject to the section 163(j) business interest limitation. |
| `flag_280e` | boolean, nullable | Always | Question 27, the corporation had expenses disallowed under section 280E. |
| `business_activity_text` | string, nullable | Always | Question 2b, business activity. |
| `product_service_text` | string, nullable | Always | Question 2c, product or service. |
| `flag_4a_foreign_or_domestic_owns_voting` | boolean, nullable | Always | Question 4a, a foreign or domestic entity owned fifty percent or more of the voting stock. |
| `flag_4b_individual_estate_owns_voting` | boolean, nullable | Always | Question 4b, an individual or estate owned fifty percent or more of the voting stock. |
| `flag_5a_owns_20pct_corp` | boolean, nullable | Always | Question 5a, the corporation owned twenty percent or more of a corporation. |
| `flag_5b_owns_20pct_partnership_trust` | boolean, nullable | Always | Question 5b, the corporation owned twenty percent or more of a partnership or trust. |
| `flag_6_dividends_excess_ep` | boolean, nullable | Always | Question 6, dividends paid in excess of current and accumulated earnings and profits. |
| `flag_8_oid_debt_issued` | boolean, nullable | Always | Question 8, publicly offered debt instruments with original issue discount were issued. |
| `line_9_tax_exempt_interest` | string (money), nullable | Always | Question 9, tax-exempt interest received or accrued during the tax year. |
| `num_shareholders` | integer, nullable | Always | Question 10, number of shareholders at year end, when 100 or fewer. |
| `flag_11_nol_forego_carryback` | boolean, nullable | Always | Question 11, election to forego the carryback of a net operating loss. |
| `line_12_nol_carryover` | string (money), nullable | Always | Question 12, net operating loss carryover from prior tax years available. |
| `flag_13_total_receipts_under_250k` | boolean, nullable | Always | Question 13, total receipts and total assets were both under 250,000 dollars, so Schedules L, M-1 and M-2 are not required. |
| `flag_14_schedule_utp_required` | boolean, nullable | Always | Question 14, Schedule UTP is required. |
| `flag_15a_made_1099_payments` | boolean, nullable | Always | Question 15a, payments made that would require Forms 1099. |
| `flag_15b_filed_1099` | boolean, nullable | Always | Question 15b, the required Forms 1099 were or will be filed. |
| `flag_16_ownership_change_80pct` | boolean, nullable | Always | Question 16, an ownership change of eighty percent or more during the year. |
| `flag_17_disposed_65pct_assets` | boolean, nullable | Always | Question 17, disposal of sixty-five percent or more of assets in a taxable, non-taxable or tax deferred transaction. |
| `flag_18_351_transfer` | boolean, nullable | Always | Question 18, property received in a section 351 transfer with a fair market value over one million dollars. |
| `flag_19_1042_1042s_payments` | boolean, nullable | Always | Question 19, payments requiring Forms 1042 and 1042-S. |
| `flag_20_cooperative_basis` | boolean, nullable | Always | Question 20, the corporation operated on a cooperative basis. |
| `flag_21_267a_interest_royalty` | boolean, nullable | Always | Question 21, interest or royalty deductions disallowed under section 267A. |
| `flag_22_receipts_500m_beat` | boolean, nullable | Always | Question 22, gross receipts of 500 million dollars or more in the prior three years, so Form 8991 may be required. |
| `flag_24_448c_excess_interest` | boolean, nullable | Always | Question 24, the corporation meets the gross receipts test of section 448(c) for the interest limitation. |
| `flag_25_qof_form_8996` | boolean, nullable | Always | Question 25, the corporation is a qualified opportunity fund attaching Form 8996. |
| `flag_26_7874_inversion` | boolean, nullable | Always | Question 26, a section 7874 inversion transaction. |
| `flag_27_digital_asset_transaction` | boolean, nullable | Always | Question 27, the corporation received, sold, exchanged or otherwise disposed of a digital asset. |
| `flag_28_controlled_group_member` | boolean, nullable | Always | Question 28, the corporation is a member of a controlled group. |
| `flag_29a_camt_applicable_prior_year` | boolean, nullable | Always | Question 29a, the corporation was an applicable corporation for the corporate alternative minimum tax in the prior year. |
| `flag_29b_camt_applicable_current_year` | boolean, nullable | Always | Question 29b, the corporation is an applicable corporation for the corporate alternative minimum tax in the current year. |
| `flag_29c_camt_safe_harbor` | boolean, nullable | Always | Question 29c, the corporation met the safe harbor for the corporate alternative minimum tax. |
| `flag_30a_7208_covered_corp` | boolean, nullable | Always | Question 30a, the corporation is a covered corporation under section 7208. |
| `flag_30b_7208_foreign_corp` | boolean, nullable | Always | Question 30b, the corporation is a foreign corporation subject to section 7208. |
| `flag_30c_7208_surrogate` | boolean, nullable | Always | Question 30c, the corporation is a surrogate foreign corporation under section 7208. |
| `flag_31_consolidated_1b_subch_k` | boolean, nullable | Always | Question 31, an affiliated group member is a partner in a partnership under subchapter K. |
### Form1120ScheduleM1
Schedule M-1 of Form 1120, reconciliation of income per books with income per return, lines 1 through 10.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------------------ | --------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| `line_1_net_income_books` | string (money), nullable | Always | Line 1, net income (loss) per books. |
| `line_2_federal_income_tax` | string (money), nullable | Always | Line 2, federal income tax per books. |
| `line_3_excess_cap_losses` | string (money), nullable | Always | Line 3, excess of capital losses over capital gains. |
| `line_4_income_return_not_books` | string (money), nullable | Always | Line 4, income subject to tax not recorded on books this year. |
| `line_5a_depreciation` | string (money), nullable | Always | Line 5a, depreciation recorded on books this year not deducted on the return. |
| `line_5b_charitable` | string (money), nullable | Always | Line 5b, charitable contributions recorded on books this year not deducted on the return. |
| `line_5c_travel_entertainment` | string (money), nullable | Always | Line 5c, travel and entertainment recorded on books this year not deducted on the return. |
| `line_5d_other` | string (money), nullable | Always | Line 5d, other expenses recorded on books this year not deducted on the return. |
| `line_5_expenses_books_not_return` | string (money), nullable | Always | Line 5, expenses recorded on books this year not deducted on the return, total. |
| `line_6_sum_1_5` | string (money), nullable | Always | Line 6, lines 1 through 5 added together. |
| `line_7a_tax_exempt` | string (money), nullable | Always | Line 7a, tax-exempt interest recorded on books this year not included on the return. |
| `line_7b_other_books_not_return` | string (money), nullable | Always | Line 7b, other income recorded on books this year not included on the return. |
| `line_7_income_books_not_return` | string (money), nullable | When the document states it | Line 7, income recorded on books this year not included on the return, total. |
| `line_8a_depreciation` | string (money), nullable | Always | Line 8a, depreciation deducted on the return not charged against book income this year. |
| `line_8b_charitable` | string (money), nullable | Always | Line 8b, charitable contributions deducted on the return not charged against book income this year. |
| `line_8c_other` | string (money), nullable | Always | Line 8c, other deductions on the return not charged against book income this year. |
| `line_8_deductions_return_not_books` | string (money), nullable | When the document states it | Line 8, deductions on the return not charged against book income this year, total. |
| `line_9_sum_7_8` | string (money), nullable | Always | Line 9, lines 7 and 8 added together. |
| `line_10_income_line_28` | string (money), nullable | Always | Line 10, income (page 1, line 28): line 6 less line 9. |
| `writeins` | array of ScheduleM1WriteIn, nullable | When the document states it | Reasons the preparer wrote on an itemize line of Schedule M-1 in place of an attached statement, one entry per reason. |
### Form1120ScheduleM2
Schedule M-2 of Form 1120, analysis of unappropriated retained earnings per books, lines 1 through 8.
| Key | Type | Present when | Description |
| ---------------------------- | ------------------------ | ------------ | --------------------------------------------------- |
| `line_1_balance_beginning` | string (money), nullable | Always | Line 1, balance at beginning of year. |
| `line_2_net_income_books` | string (money), nullable | Always | Line 2, net income (loss) per books. |
| `line_3_other_increases` | string (money), nullable | Always | Line 3, other increases. |
| `line_4_sum_1_3` | string (money), nullable | Always | Line 4, lines 1 through 3 added together. |
| `line_5a_cash_dividends` | string (money), nullable | Always | Line 5a, distributions, cash. |
| `line_5b_stock_dividends` | string (money), nullable | Always | Line 5b, distributions, stock. |
| `line_5c_property_dividends` | string (money), nullable | Always | Line 5c, distributions, property. |
| `line_6_other_decreases` | string (money), nullable | Always | Line 6, other decreases. |
| `line_7_sum_5_6` | string (money), nullable | Always | Line 7, lines 5 and 6 added together. |
| `line_8_balance_end` | string (money), nullable | Always | Line 8, balance at end of year: line 4 less line 7. |
### Form1120sScheduleB
Schedule B of Form 1120-S, other information: the yes or no questions, as answered.
| Key | Type | Present when | Description |
| ----------------------------------- | ----------------- | ------------ | ---------------------------------------------------------------------------------------------------------------------- |
| `accounting_method` | string, nullable | Always | Question 1, accounting method: cash, accrual or other. |
| `business_activity` | string, nullable | Always | Question 2a, business activity. |
| `product_service` | string, nullable | Always | Question 2b, product or service. |
| `flag_shareholder_disregarded` | boolean, nullable | Always | Question 3, a shareholder was a disregarded entity, trust, estate or nominee. |
| `flag_shareholder_trust` | boolean, nullable | Always | Question 3, a shareholder was a trust. |
| `flag_shareholder_estate` | boolean, nullable | Always | Question 3, a shareholder was an estate. |
| `flag_owns_other_entity` | boolean, nullable | Always | Question 4a, the corporation owned twenty percent or more of a corporation. |
| `flag_owns_other_partnership` | boolean, nullable | Always | Question 4b, the corporation owned twenty percent or more of a partnership or trust. |
| `flag_outstanding_restricted_stock` | boolean, nullable | Always | Question 5a, restricted stock outstanding at year end. |
| `flag_outstanding_stock_options` | boolean, nullable | Always | Question 5b, stock options, warrants or similar instruments outstanding at year end. |
| `flag_reportable_transaction` | boolean, nullable | Always | Question 6, the corporation filed or is required to file Form 8918. |
| `flag_debt_instruments` | boolean, nullable | Always | Question 7, the corporation issued publicly offered debt instruments with original issue discount. |
| `flag_163j` | boolean, nullable | Always | Question 10, section 163(j) applies and Form 8990 is attached. |
| `flag_163j_limitation` | boolean, nullable | Always | Question 10, the corporation is subject to the section 163(j) business interest limitation. |
| `flag_under_250k_threshold` | boolean, nullable | Always | Question 11, total receipts and total assets were both under 250,000 dollars, so Schedules L and M-1 are not required. |
| `flag_cancellation_of_debt` | boolean, nullable | Always | Question 12, cancellation of debt income during the year. |
| `flag_qsub_election_terminated` | boolean, nullable | Always | Question 13, a qualified subchapter S subsidiary election was terminated or revoked. |
| `flag_payments_requiring_1099` | boolean, nullable | Always | Question 14a, payments made that would require Forms 1099. |
| `flag_filed_required_1099` | boolean, nullable | Always | Question 14b, the required Forms 1099 were or will be filed. |
| `flag_qualified_opportunity_fund` | boolean, nullable | Always | Question 15, the corporation is a qualified opportunity fund. |
| `flag_digital_assets` | boolean, nullable | Always | Question 16, the corporation received, sold, exchanged or otherwise disposed of a digital asset. |
### Form1120sScheduleK
Schedule K of Form 1120-S, shareholders' pro rata share items, lines 1 through 18.
| Key | Type | Present when | Description |
| ---------------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------ |
| `line_1_ordinary_business_income` | string (money), nullable | Always | Line 1, ordinary business income (loss). |
| `line_2_net_rental_real_estate` | string (money), nullable | Always | Line 2, net rental real estate income (loss) (Form 8825). |
| `line_3a_other_rental_gross` | string (money), nullable | Always | Line 3a, other gross rental income (loss). |
| `line_3b_other_rental_expenses` | string (money), nullable | Always | Line 3b, expenses from other rental activities. |
| `line_3c_other_rental_net` | string (money), nullable | Always | Line 3c, other net rental income (loss). |
| `line_4_interest_income` | string (money), nullable | Always | Line 4, interest income. |
| `line_5a_ordinary_dividends` | string (money), nullable | Always | Line 5a, ordinary dividends. |
| `line_5b_qualified_dividends` | string (money), nullable | Always | Line 5b, qualified dividends. |
| `line_6_royalties` | string (money), nullable | Always | Line 6, royalties. |
| `line_7_net_short_term_gain` | string (money), nullable | Always | Line 7, net short-term capital gain (loss). |
| `line_8a_net_long_term_gain` | string (money), nullable | Always | Line 8a, net long-term capital gain (loss). |
| `line_8b_collectibles` | string (money), nullable | Always | Line 8b, collectibles (28 percent) gain (loss). |
| `line_8c_unrecaptured_1250` | string (money), nullable | Always | Line 8c, unrecaptured section 1250 gain. |
| `line_9_net_sec1231` | string (money), nullable | Always | Line 9, net section 1231 gain (loss). |
| `line_10_other_income` | string (money), nullable | Always | Line 10, other income (loss). |
| `line_11_sec179` | string (money), nullable | Always | Line 11, section 179 deduction. |
| `line_12a_contributions` | string (money), nullable | Always | Line 12a, charitable contributions. |
| `line_12b_investment_interest` | string (money), nullable | Always | Line 12b, investment interest expense. |
| `line_12c_sec59e` | string (money), nullable | Always | Line 12c, section 59(e)(2) expenditures. |
| `line_12d_other_deductions` | string (money), nullable | Always | Line 12d, other deductions. |
| `line_13_credits` | string (money), nullable | Always | Line 13, credits, when the return prints a total for the line. |
| `line_13a_low_income_housing_42j5` | string (money), nullable | Always | Line 13a, low-income housing credit (section 42(j)(5)). |
| `line_13b_low_income_housing_other` | string (money), nullable | Always | Line 13b, low-income housing credit (other). |
| `line_13c_qualified_rehabilitation` | string (money), nullable | Always | Line 13c, qualified rehabilitation expenditures (rental real estate). |
| `line_13d_other_rental_real_estate` | string (money), nullable | Always | Line 13d, other rental real estate credits. |
| `line_13e_other_rental` | string (money), nullable | Always | Line 13e, other rental credits. |
| `line_13f_other_credit_details` | string (money), nullable | Always | Line 13f, biofuel producer credit or other credit detail, as the return numbers it. |
| `line_13g_other_credits` | string (money), nullable | Always | Line 13g, other credits. |
| `line_14_k3_attached` | boolean, nullable | Always | Line 14, Schedules K-2 and K-3 attached, yes or no as marked. |
| `line_15_amt` | string (money), nullable | Always | Line 15, alternative minimum tax items, when the return prints a total for the line. |
| `line_15a_post_1986_depr_adj` | string (money), nullable | Always | Line 15a, post-1986 depreciation adjustment. |
| `line_15b_adjusted_gain_loss` | string (money), nullable | Always | Line 15b, adjusted gain or loss. |
| `line_15c_depletion` | string (money), nullable | Always | Line 15c, depletion, other than oil and gas. |
| `line_15d_oil_gas_geothermal_income` | string (money), nullable | Always | Line 15d, oil, gas and geothermal properties, gross income. |
| `line_15e_oil_gas_geothermal_deductions` | string (money), nullable | Always | Line 15e, oil, gas and geothermal properties, deductions. |
| `line_15f_other_amt` | string (money), nullable | Always | Line 15f, other alternative minimum tax items. |
| `line_16a_tax_exempt_interest` | string (money), nullable | Always | Line 16a, tax-exempt interest income. |
| `line_16b_other_tax_exempt` | string (money), nullable | Always | Line 16b, other tax-exempt income. |
| `line_16c_nondeductible` | string (money), nullable | Always | Line 16c, nondeductible expenses. |
| `line_16d_distributions` | string (money), nullable | Always | Line 16d, distributions, other than dividends reported on line 17c. |
| `line_16e_shareholder_loan_repayment` | string (money), nullable | Always | Line 16e, repayment of loans from shareholders. |
| `line_17_other_info` | string (money), nullable | Always | Line 17, other information, when the return prints a total for the line. |
| `line_17v_qbi` | string (money), nullable | Always | Line 17, code V, qualified business income. |
| `line_17a_investment_income` | string (money), nullable | Always | Line 17a, investment income. |
| `line_17b_investment_expenses` | string (money), nullable | Always | Line 17b, investment expenses. |
| `line_17c_aep_dividends` | string (money), nullable | Always | Line 17c, dividend distributions paid from accumulated earnings and profits. |
| `line_17d_other_items` | string (money), nullable | Always | Line 17d, other items and amounts. |
| `line_18_reconciliation` | string (money), nullable | Always | Line 18, income (loss) reconciliation. |
### Form1120sScheduleM1
Schedule M-1 of Form 1120-S, reconciliation of income per books with income per return, lines 1 through 8.
| Key | Type | Present when | Description |
| ------------------------------- | ------------------------------------ | --------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| `line_1_net_income_books` | string (money), nullable | Always | Line 1, net income (loss) per books. |
| `line_2_income_k_not_books` | string (money), nullable | Always | Line 2, income included on Schedule K not recorded on books this year. |
| `line_3a_depreciation` | string (money), nullable | Always | Line 3a, depreciation recorded on books this year not included on Schedule K. |
| `line_3b_travel_entertainment` | string (money), nullable | Always | Line 3b, travel and entertainment recorded on books this year not included on Schedule K. |
| `line_3c_other` | string (money), nullable | Always | Line 3c, other expenses recorded on books this year not included on Schedule K. |
| `line_3_expenses_books_not_k` | string (money), nullable | Always | Line 3, expenses recorded on books this year not included on Schedule K, total. |
| `line_4_sum_1_3` | string (money), nullable | Always | Line 4, lines 1 through 3 added together. |
| `line_5_income_books_not_k` | string (money), nullable | Always | Line 5, income recorded on books this year not included on Schedule K, total. |
| `line_5a_tax_exempt` | string (money), nullable | Always | Line 5a, tax-exempt interest recorded on books this year not included on Schedule K. |
| `line_6_deductions_k_not_books` | string (money), nullable | When the document states it | Line 6, deductions included on Schedule K not charged against book income this year, total. |
| `line_6a_depreciation` | string (money), nullable | Always | Line 6a, depreciation included on Schedule K not charged against book income this year. |
| `line_6b_other` | string (money), nullable | Always | Line 6b, other deductions included on Schedule K not charged against book income this year. |
| `line_7_sum_5_6` | string (money), nullable | Always | Line 7, lines 5 and 6 added together. |
| `line_8_income_line_18` | string (money), nullable | Always | Line 8, income (loss) (Schedule K, line 18): line 4 less line 7. |
| `writeins` | array of ScheduleM1WriteIn, nullable | When the document states it | Reasons the preparer wrote on an itemize line of Schedule M-1 in place of an attached statement, one entry per reason. |
### Form1120sScheduleM2
Schedule M-2 of Form 1120-S, one column per equity account.
| Key | Type | Present when | Description |
| --------------- | ------------------------- | ------------ | ------------------------------------------------------------------------ |
| `column_a_aaa` | object (ScheduleM2Column) | Always | Column (a), accumulated adjustments account. |
| `column_b_ptei` | object (ScheduleM2Column) | Always | Column (b), shareholders' undistributed taxable income previously taxed. |
| `column_c_aep` | object (ScheduleM2Column) | Always | Column (c), accumulated earnings and profits. |
| `column_d_oaa` | object (ScheduleM2Column) | Always | Column (d), other adjustments account. |
### Form1125A
Form 1125-A, cost of goods sold, lines 1 through 9f.
| Key | Type | Present when | Description |
| --------------------------------- | ------------------------ | --------------------------- | ---------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to: 1065, 1120 or 1120S. |
| `entity_name` | string, nullable | When the document states it | Name as shown on the return. |
| `ein` | string, nullable | When the document states it | Employer identification number, masked to the last four digits. |
| `line_1_inventory_beginning` | string (money), nullable | When the document states it | Line 1, inventory at beginning of year. |
| `line_2_purchases` | string (money), nullable | Always | Line 2, purchases. |
| `line_3_cost_of_labor` | string (money), nullable | Always | Line 3, cost of labor. |
| `line_4_additional_263a_costs` | string (money), nullable | When the document states it | Line 4, additional section 263A costs. |
| `line_5_other_costs` | string (money), nullable | Always | Line 5, other costs. |
| `line_6_total` | string (money), nullable | Always | Line 6, lines 1 through 5 added together. |
| `line_7_inventory_ending` | string (money), nullable | When the document states it | Line 7, inventory at end of year. |
| `line_8_cogs` | string (money), nullable | Always | Line 8, cost of goods sold: line 6 less line 7. |
| `line_9a_method` | string, nullable | When the document states it | Line 9a, method used to value closing inventory: cost, lower of cost or market, or other, as marked. |
| `line_9b_lifo` | boolean, nullable | When the document states it | The LIFO inventory method box on line 9, yes or no as marked. |
| `line_9c_simplified_production` | boolean, nullable | When the document states it | The simplified production method box on line 9, yes or no as marked. |
| `line_9d_unicap_263a` | boolean, nullable | When the document states it | The section 263A (uniform capitalization) rules apply box on line 9, yes or no as marked. |
| `line_9e_inventory_method_change` | boolean, nullable | When the document states it | The change in determining quantities, costs or valuations box on line 9, yes or no as marked. |
| `line_9f_lifo_percentage` | string, nullable | When the document states it | The percentage or amount of closing inventory computed under LIFO on line 9, as printed. |
### Form1125E
Form 1125-E, compensation of officers.
| Key | Type | Present when | Description |
| ------------------------------- | ------------------------ | ------------ | ----------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to: 1120 or 1120S. |
| `entity_name` | string, nullable | Always | Name as shown on the return. |
| `ein` | string, nullable | Always | Employer identification number, masked to the last four digits. |
| `officers` | array of objects | Always | Line 1, one entry per officer listed. |
| `line_2_total_compensation` | string (money), nullable | Always | Line 2, total compensation of officers. |
| `line_3_compensation_elsewhere` | string (money), nullable | Always | Line 3, compensation of officers claimed on Form 1125-A or elsewhere on the return. |
| `line_4_amount_to_page_1` | string (money), nullable | Always | Line 4, line 2 less line 3, the amount carried to page 1 of the return. |
#### `Form1125E.officers[]`
One officer on line 1 of Form 1125-E.
| Key | Type | Present when | Description |
| ------------------------- | ------------------------ | ------------ | ------------------------------------------------------------ |
| `name` | string, nullable | Always | Column (a), name of officer. |
| `ssn_last4` | string, nullable | Always | Column (b), Social Security number, last four digits only. |
| `percent_time_devoted` | string, nullable | Always | Column (c), percent of time devoted to business, as printed. |
| `percent_stock_common` | string, nullable | Always | Column (d), percent of common stock owned, as printed. |
| `percent_stock_preferred` | string, nullable | Always | Column (e), percent of preferred stock owned, as printed. |
| `compensation` | string (money), nullable | Always | Column (f), amount of compensation. |
### Form4562
Form 4562, depreciation and amortization, for one business or activity.
| Key | Type | Present when | Description |
| ----------------------------------------- | -------------------------- | --------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to. |
| `entity_name` | string, nullable | When the document states it | Name as shown on the return. |
| `ein` | string, nullable | When the document states it | Identifying number, masked to the last four digits. |
| `business_or_activity` | string, nullable | When the document states it | Business or activity to which the form relates, as printed. |
| `state_stamp` | string, nullable | When the document states it | Two letter state code stamped above the form title, as printed. Present only on a state version print of the form. |
| `line_1_maximum_amount` | string (money), nullable | When the document states it | Line 1, maximum amount for the section 179 election. |
| `line_2_total_cost_179` | string (money), nullable | When the document states it | Line 2, total cost of section 179 property placed in service. |
| `line_3_threshold` | string (money), nullable | When the document states it | Line 3, threshold cost of section 179 property before reduction in limitation. |
| `line_4_reduction` | string (money), nullable | When the document states it | Line 4, reduction in limitation: line 2 less line 3, when positive. |
| `line_5_dollar_limitation` | string (money), nullable | When the document states it | Line 5, dollar limitation for the tax year: line 1 less line 4. |
| `line_6_section_179_property` | array of objects | When the document states it | Line 6, section 179 property, one entry per printed row. |
| `line_7_listed_property_179` | string (money), nullable | When the document states it | Line 7, listed property, the amount from line 29. |
| `line_8_total_elected_cost` | string (money), nullable | When the document states it | Line 8, total elected cost of section 179 property: column (c) of lines 6 and 7 added together. |
| `line_9_tentative_deduction` | string (money), nullable | When the document states it | Line 9, tentative deduction: the smaller of line 5 or line 8. |
| `line_10_carryover_from_prior` | string (money), nullable | When the document states it | Line 10, carryover of disallowed deduction from the prior year. |
| `line_11_business_income_limit` | string (money), nullable | When the document states it | Line 11, business income limitation. |
| `line_12_section_179_deduction` | string (money), nullable | When the document states it | Line 12, section 179 expense deduction: lines 9 and 10 added together, no more than line 11. |
| `line_13_carryover_to_next` | string (money), nullable | When the document states it | Line 13, carryover of disallowed deduction to the next year. |
| `line_14_special_depr_allowance` | string (money), nullable | When the document states it | Line 14, special depreciation allowance for qualified property placed in service during the tax year. |
| `line_15_section_168f1` | string (money), nullable | When the document states it | Line 15, property subject to the section 168(f)(1) election. |
| `line_16_other_depreciation` | string (money), nullable | When the document states it | Line 16, other depreciation, including ACRS. |
| `line_17_macrs_prior_year` | string (money), nullable | Always | Line 17, MACRS deductions for assets placed in service in tax years beginning before this year. |
| `line_18_general_asset_accounts` | boolean, nullable | When the document states it | Line 18, the election to group assets placed in service this year into general asset accounts, yes or no as marked. |
| `macrs_classes_current_gds` | array of MacrsClassRow | When the document states it | Part III section B, assets placed in service this year under the general depreciation system, one entry per class line (19a through 19i). |
| `macrs_classes_current_ads` | array of MacrsClassRow | When the document states it | Part III section C, assets placed in service this year under the alternative depreciation system, one entry per class line (20a through 20d). |
| `line_21_listed_property` | string (money), nullable | When the document states it | Line 21, listed property, the amount from line 28. |
| `line_22_total` | string (money), nullable | Always | Line 22, total: lines 12, 14 through 17, 19 and 20 in column (g), and 21 added together. |
| `line_23_section_263a` | string (money), nullable | When the document states it | Line 23, portion of the basis of assets placed in service this year attributable to section 263A costs. |
| `line_24a_evidence_supports_business` | boolean, nullable | When the document states it | Line 24a, evidence exists to support the business or investment use claimed, yes or no as marked. |
| `line_24b_written_evidence` | boolean, nullable | When the document states it | Line 24b, the evidence is written, yes or no as marked. |
| `line_25_listed_special_depr` | string (money), nullable | When the document states it | Line 25, special depreciation allowance for qualified listed property placed in service during the tax year. |
| `listed_property_over_50pct` | array of ListedPropertyRow | When the document states it | Part V line 26, listed property used more than fifty percent in a qualified business use, one entry per row. |
| `listed_property_under_50pct` | array of ListedPropertyRow | When the document states it | Part V line 27, listed property used fifty percent or less in a qualified business use, one entry per row. |
| `line_28_listed_total` | string (money), nullable | When the document states it | Line 28, column (h) of lines 25 through 27 added together. |
| `line_29_listed_179` | string (money), nullable | When the document states it | Line 29, column (i) of line 26 added together. |
| `vehicles` | array of objects | When the document states it | Part V section B, information on use of vehicles, one entry per vehicle column. |
| `line_37_written_policy_no_personal` | boolean, nullable | When the document states it | Line 37, a written policy prohibits all personal use of vehicles, yes or no as marked. |
| `line_38_written_policy_except_commuting` | boolean, nullable | When the document states it | Line 38, a written policy prohibits personal use of vehicles except commuting, yes or no as marked. |
| `line_39_treat_all_personal` | boolean, nullable | When the document states it | Line 39, all use of vehicles by employees is treated as personal use, yes or no as marked. |
| `line_40_provide_5plus_vehicles` | boolean, nullable | When the document states it | Line 40, more than five vehicles are provided to employees and their use is recorded, yes or no as marked. |
| `line_41_demonstration_use` | boolean, nullable | When the document states it | Line 41, the requirements concerning qualified automobile demonstration use are met, yes or no as marked. |
| `line_42_amortization_current_year` | array of objects | When the document states it | Line 42, amortization of costs that begin during the tax year, one entry per printed row. |
| `line_43_amortization_prior_year` | string (money), nullable | When the document states it | Line 43, amortization of costs that began before the tax year. |
| `line_44_total_amortization` | string (money), nullable | When the document states it | Line 44, total amortization: column (f) of line 42 and line 43 added together. |
#### `Form4562.line_6_section_179_property[]`
One row of Form 4562, Part I line 6, section 179 property.
| Key | Type | Present when | Description |
| -------------- | ------------------------ | ------------ | ------------------------------------- |
| `description` | string, nullable | Always | Column (a), description of property. |
| `cost` | string (money), nullable | Always | Column (b), cost (business use only). |
| `elected_cost` | string (money), nullable | Always | Column (c), elected cost. |
#### `Form4562.vehicles[]`
One vehicle column of Form 4562, Part V section B (lines 30 through 36).
| Key | Type | Present when | Description |
| --------------------------- | ----------------- | ------------ | -------------------------------------------------------------------------------------------- |
| `business_miles` | string, nullable | Always | Line 30, total business or investment miles driven, as printed. |
| `commuting_miles` | string, nullable | Always | Line 31, total commuting miles driven, as printed. |
| `other_personal_miles` | string, nullable | Always | Line 32, total other personal miles driven, as printed. |
| `total_miles` | string, nullable | Always | Line 33, total miles driven, as printed. |
| `personal_use_available` | boolean, nullable | Always | Line 34, the vehicle was available for personal use during off-duty hours. |
| `used_by_5pct_owner` | boolean, nullable | Always | Line 35, the vehicle was used primarily by a more than five percent owner or related person. |
| `another_vehicle_available` | boolean, nullable | Always | Line 36, another vehicle was available for personal use. |
#### `Form4562.line_42_amortization_current_year[]`
One row of Form 4562, Part VI line 42, amortization of costs that begin during the year.
| Key | Type | Present when | Description |
| ------------------------ | ----------------------------- | ------------ | ---------------------------------------------------------- |
| `description` | string, nullable | Always | Column (a), description of costs. |
| `date_begins` | string (as printed), nullable | Always | Column (b), date amortization begins, as printed. |
| `amortizable_amount` | string (money), nullable | Always | Column (c), amortizable amount. |
| `code_section` | string, nullable | Always | Column (d), code section, as printed. |
| `period_or_pct` | string, nullable | Always | Column (e), amortization period or percentage, as printed. |
| `amortization_this_year` | string (money), nullable | Always | Column (f), amortization for this year. |
### Form461
Form 461, limitation on business losses.
| Key | Type | Present when | Description |
| --------------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------ |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the identifying number printed on the form when it is uploaded on its own; null inside a filed return. |
| `line_2_schedule_1_line_3` | string (money), nullable | Always | Line 2, amount from Schedule 1, line 3. |
| `line_3_form_1040_line_7` | string (money), nullable | Always | Line 3, amount from Form 1040, line 7. |
| `line_4_schedule_1_line_4` | string (money), nullable | Always | Line 4, amount from Schedule 1, line 4. |
| `line_5_schedule_1_line_5` | string (money), nullable | Always | Line 5, amount from Schedule 1, line 5. |
| `line_6_schedule_1_line_6` | string (money), nullable | Always | Line 6, amount from Schedule 1, line 6. |
| `line_8_other_trade_business_income` | string (money), nullable | Always | Line 8, other trade or business income, gain or loss not reported on lines 1 through 7. |
| `line_9_combined_lines_1_8` | string (money), nullable | Always | Line 9, lines 1 through 8 combined. |
| `line_10_nonbusiness_income_gains` | string (money), nullable | Always | Line 10, income or gain not attributable to a trade or business. |
| `line_11_nonbusiness_losses_deductions` | string (money), nullable | Always | Line 11, losses or deductions not attributable to a trade or business. |
| `line_12_line_10_minus_11` | string (money), nullable | Always | Line 12, line 10 less line 11. |
| `line_13_line_12_sign_flipped` | string (money), nullable | Always | Line 13, line 12 with its sign reversed. |
| `line_14_lines_9_and_13` | string (money), nullable | Always | Line 14, lines 9 and 13 combined. |
| `line_15_threshold_amount` | string (money), nullable | Always | Line 15, the threshold amount for the tax year. |
| `line_16_excess_business_loss` | string (money), nullable | Always | Line 16, excess business loss. |
### Form4797
Form 4797, sales of business property.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------ | ------------ | -------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to. |
| `entity_name` | string, nullable | Always | Name as shown on the return. |
| `ein` | string, nullable | Always | Identifying number, masked to the last four digits. |
| `line_1a_gross_proceeds` | string (money), nullable | Always | Line 1a, gross proceeds from sales or exchanges reported on Forms 1099-B or 1099-S. |
| `line_1b_total_gain_partial` | string (money), nullable | Always | Line 1b, total gain from partial dispositions of MACRS assets, on forms that print the line. |
| `line_1c_total_loss_partial` | string (money), nullable | Always | Line 1c, total loss from partial dispositions of MACRS assets, on forms that print the line. |
| `part_i_property_rows` | array of PropertySaleRow | Always | Part I line 2, one entry per property sold or exchanged. |
| `line_3_gain_from_4684` | string (money), nullable | Always | Line 3, gain from Form 4684, line 39. |
| `line_4_section_1231_installment` | string (money), nullable | Always | Line 4, section 1231 gain from installment sales (Form 6252). |
| `line_5_section_1231_likekind` | string (money), nullable | Always | Line 5, section 1231 gain or (loss) from like-kind exchanges (Form 8824). |
| `line_6_gain_from_part_iii` | string (money), nullable | Always | Line 6, gain from line 32, other than casualty or theft gain. |
| `line_7_combine_2_to_6` | string (money), nullable | Always | Line 7, lines 2 through 6 combined in column (g). |
| `line_8_nonrecaptured_1231_losses` | string (money), nullable | Always | Line 8, nonrecaptured net section 1231 losses from prior years. |
| `line_9_subtract_8_from_7` | string (money), nullable | Always | Line 9, line 7 less line 8. |
| `part_ii_property_rows` | array of PropertySaleRow | Always | Part II line 10, one entry per property. |
| `line_11_loss_from_line_7` | string (money), nullable | Always | Line 11, the loss on line 7, when any. |
| `line_12_gain_from_7_or_8` | string (money), nullable | Always | Line 12, the gain on line 7, or the amount from line 8 when applicable. |
| `line_13_gain_from_31` | string (money), nullable | Always | Line 13, gain from line 31. |
| `line_14_4684_net` | string (money), nullable | Always | Line 14, net gain or (loss) from Form 4684, lines 31 and 38a. |
| `line_15_ordinary_gain_installment` | string (money), nullable | Always | Line 15, ordinary gain from installment sales (Form 6252). |
| `line_16_ordinary_gain_likekind` | string (money), nullable | Always | Line 16, ordinary gain or (loss) from like-kind exchanges (Form 8824). |
| `line_17_combine_10_to_16` | string (money), nullable | Always | Line 17, lines 10 through 16 combined. |
| `part_iii_properties` | array of objects | Always | Part III, one entry per property column (A through D). |
| `line_30_total_gains_all` | string (money), nullable | Always | Line 30, total gains for all properties: line 24 across the property columns. |
| `line_31_recapture_sum` | string (money), nullable | Always | Line 31, lines 25b, 26g, 27c, 28b and 29b across the property columns added together. |
| `line_32_subtract_31_from_30` | string (money), nullable | Always | Line 32, line 30 less line 31. |
| `line_33a_section_179` | string (money), nullable | Always | Line 33, column (a), section 179 expense deduction or depreciation allowable in prior years. |
| `line_33b_section_280f` | string (money), nullable | Always | Line 33, column (b), section 280F(b)(2) depreciation allowable in prior years. |
| `line_34a_recomputed_depr_179` | string (money), nullable | Always | Line 34, column (a), recomputed depreciation under section 179. |
| `line_34b_recomputed_depr_280f` | string (money), nullable | Always | Line 34, column (b), recomputed depreciation under section 280F(b)(2). |
| `line_35a_recapture_179` | string (money), nullable | Always | Line 35, column (a), recapture amount: line 33 less line 34. |
| `line_35b_recapture_280f` | string (money), nullable | Always | Line 35, column (b), recapture amount: line 33 less line 34. |
#### `Form4797.part_iii_properties[]`
One property column of Form 4797, Part III (lines 19 through 29).
| Key | Type | Present when | Description |
| ------------------------------------ | ----------------------------- | ------------ | ----------------------------------------------------------------------------------------------------------------------------------- |
| `column_letter` | string, nullable | Always | The property's column letter, A through D. |
| `description` | string, nullable | Always | Line 19, description of the property. |
| `date_acquired` | string (as printed), nullable | Always | Line 19, date acquired, as printed. |
| `date_sold` | string (as printed), nullable | Always | Line 19, date sold, as printed. |
| `line_20_gross_sales` | string (money), nullable | Always | Line 20, gross sales price. |
| `line_21_cost_basis` | string (money), nullable | Always | Line 21, cost or other basis plus expense of sale. |
| `line_22_depreciation` | string (money), nullable | Always | Line 22, depreciation or depletion allowed or allowable. |
| `line_23_adjusted_basis` | string (money), nullable | Always | Line 23, adjusted basis: line 21 less line 22. |
| `line_24_total_gain` | string (money), nullable | Always | Line 24, total gain: line 20 less line 23. |
| `line_25a_depreciation_from_22` | string (money), nullable | Always | Line 25a, depreciation allowed or allowable from line 22 (section 1245 property). |
| `line_25b_smaller_24_or_25a` | string (money), nullable | Always | Line 25b, the smaller of line 24 or line 25a. |
| `line_26a_additional_depr_post_1975` | string (money), nullable | Always | Line 26a, additional depreciation after 1975 (section 1250 property). |
| `line_26b_applicable_pct_times` | string (money), nullable | Always | Form 4797 Part III line 26b as printed for the property column. |
| `line_26c_subtract_26a_from_24` | string (money), nullable | Always | Line 26c, line 24 less line 26a. |
| `line_26d_additional_depr_1969_1975` | string (money), nullable | Always | Line 26d, additional depreciation after 1969 and before 1976. |
| `line_26e_smaller_26c_or_26d` | string (money), nullable | Always | Line 26e, the smaller of line 26c or line 26d. |
| `line_26f_section_291_amount` | string (money), nullable | Always | Line 26f, section 291 amount (corporations only). |
| `line_26g_sum` | string (money), nullable | Always | Line 26g, lines 26b, 26e and 26f added together. |
| `line_27a_soil_water_clearing` | string (money), nullable | Always | Line 27a, soil, water and land clearing expenses (section 1252 property). |
| `line_27b_applicable_pct` | string (money), nullable | Always | Form 4797 Part III line 27b as printed for the property column. |
| `line_27c_smaller_24_or_27b` | string (money), nullable | Always | Line 27c, the smaller of line 24 or line 27b. |
| `line_28a_idc_etc` | string (money), nullable | Always | Line 28a, intangible drilling and development costs, mine development and exploration costs, and depletion (section 1254 property). |
| `line_28b_smaller_24_or_28a` | string (money), nullable | Always | Line 28b, the smaller of line 24 or line 28a. |
| `line_29a_section_126_payments` | string (money), nullable | Always | Line 29a, applicable percentage of payments excluded from income under section 126 (section 1255 property). |
| `line_29b_smaller_24_or_29a` | string (money), nullable | Always | Line 29b, the smaller of line 24 or line 29a. |
### Form4952
Form 4952, investment interest expense deduction, Parts I through III.
| Key | Type | Present when | Description |
| ---------------------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the form when it is uploaded on its own; null inside a filed return. |
| `line_1_investment_interest_paid` | string (money), nullable | Always | Line 1, investment interest expense paid or accrued in the tax year. |
| `line_2_disallowed_prior_year` | string (money), nullable | Always | Line 2, disallowed investment interest expense from the prior year's Form 4952, line 7. |
| `line_3_total_investment_interest` | string (money), nullable | Always | Line 3, total investment interest expense: lines 1 and 2 added together. |
| `line_4a_gross_investment_income` | string (money), nullable | Always | Line 4a, gross income from property held for investment, excluding any net gain from the disposition of property held for investment. |
| `line_4b_qualified_dividends_included` | string (money), nullable | Always | Line 4b, qualified dividends included on line 4a. |
| `line_4c_line_4a_minus_4b` | string (money), nullable | Always | Line 4c, line 4a less line 4b. |
| `line_4d_net_gain_disposition` | string (money), nullable | Always | Line 4d, net gain from the disposition of property held for investment. |
| `line_4e_net_capital_gain_disposition` | string (money), nullable | Always | Line 4e, the smaller of line 4d or the net capital gain from the disposition of property held for investment. |
| `line_4f_line_4d_minus_4e` | string (money), nullable | Always | Line 4f, line 4d less line 4e. |
| `line_4g_elected_qualified_dividends_and_gain` | string (money), nullable | Always | Line 4g, the amount from lines 4b and 4e elected to be included in investment income. |
| `line_4h_investment_income` | string (money), nullable | Always | Line 4h, investment income: lines 4c, 4f and 4g added together. |
| `line_5_investment_expenses` | string (money), nullable | Always | Line 5, investment expenses. |
| `line_6_net_investment_income` | string (money), nullable | Always | Line 6, net investment income: line 4h less line 5, never less than zero. |
| `line_7_disallowed_carryforward` | string (money), nullable | Always | Line 7, disallowed investment interest expense carried forward to the next year: line 3 less line 6, never less than zero. |
| `line_8_investment_interest_deduction` | string (money), nullable | Always | Line 8, the investment interest expense deduction: the smaller of line 3 or line 6, carried to Schedule A line 9. |
### Form6198
Form 6198, at-risk limitations, for one activity.
| Key | Type | Present when | Description |
| -------------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------ |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the identifying number printed on the form when it is uploaded on its own; null inside a filed return. |
| `activity_name` | string, nullable | Always | Description of activity, as printed. |
| `activity_ein_last4` | string, nullable | Always | The activity's identifying number, last four digits only. |
| `line_1_ordinary_income_loss` | string (money), nullable | Always | Line 1, ordinary income (loss) from the activity. |
| `line_2a_schedule_d_gain_loss` | string (money), nullable | Always | Line 2a, gain (loss) from the sale or other disposition of assets used in the activity, from Schedule D. |
| `line_2b_form_4797_gain_loss` | string (money), nullable | Always | Line 2b, gain (loss) from the sale or other disposition of assets used in the activity, from Form 4797. |
| `line_2c_other_form_gain_loss` | string (money), nullable | Always | Line 2c, gain (loss) from the sale or other disposition of assets used in the activity, from other forms or schedules. |
| `line_3_other_income_gains` | string (money), nullable | Always | Line 3, other income and gains from the activity. |
| `line_4_other_deductions_losses` | string (money), nullable | Always | Line 4, other deductions and losses from the activity. |
| `line_5_current_year_profit_loss` | string (money), nullable | Always | Line 5, current year profit (loss) from the activity: lines 1 through 4 combined. |
| `line_6_adjusted_basis_beginning` | string (money), nullable | Always | Line 6, adjusted basis in the activity at the beginning of the tax year. |
| `line_7_increases` | string (money), nullable | Always | Line 7, increases for the tax year. |
| `line_8_lines_6_plus_7` | string (money), nullable | Always | Line 8, lines 6 and 7 added together. |
| `line_9_decreases` | string (money), nullable | Always | Line 9, decreases for the tax year. |
| `line_10a_line_8_minus_9` | string (money), nullable | Always | Line 10a, line 8 less line 9. |
| `line_10b_amount_at_risk_simplified` | string (money), nullable | Always | Line 10b, amount at risk under the simplified computation. |
| `line_11_investment_at_effective_date` | string (money), nullable | Always | Line 11, investment in the activity at the effective date. |
| `line_12_increases_at_effective_date` | string (money), nullable | Always | Line 12, increases at the effective date. |
| `line_13_lines_11_plus_12` | string (money), nullable | Always | Line 13, lines 11 and 12 added together. |
| `line_14_decreases_at_effective_date` | string (money), nullable | Always | Line 14, decreases at the effective date. |
| `line_15_amount_at_risk_prior_year` | string (money), nullable | Always | Line 15, amount at risk at the end of the prior year. |
| `line_16_increases_since` | string (money), nullable | Always | Line 16, increases since the effective date or the end of the prior year. |
| `line_17_lines_15_plus_16` | string (money), nullable | Always | Line 17, lines 15 and 16 added together. |
| `line_18_decreases_since` | string (money), nullable | Always | Line 18, decreases since the effective date or the end of the prior year. |
| `line_19a_line_17_minus_18` | string (money), nullable | Always | Line 19a, line 17 less line 18. |
| `line_19b_amount_at_risk_detailed` | string (money), nullable | Always | Line 19b, amount at risk under the detailed computation. |
| `line_20_amount_at_risk` | string (money), nullable | Always | Line 20, amount at risk: the larger of line 10b or line 19b. |
| `line_21_deductible_loss` | string (money), nullable | Always | Line 21, deductible loss: the smaller of the line 5 loss or line 20. |
### Form6252
Form 6252, installment sale income, for one installment sale.
| Key | Type | Present when | Description |
| ------------------------------------------- | ----------------------------- | ------------ | ---------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to. |
| `entity_name` | string, nullable | Always | Name as shown on the return. |
| `ein` | string, nullable | Always | Identifying number, masked to the last four digits. |
| `line_1_description_of_property` | string, nullable | Always | Line 1, description of property, as printed. |
| `line_2a_date_acquired` | string (as printed), nullable | Always | Line 2a, date acquired, as printed. |
| `line_2b_date_sold` | string (as printed), nullable | Always | Line 2b, date sold, as printed. |
| `line_3_related_party` | boolean, nullable | Always | Line 3, the property was sold to a related party. |
| `line_4_marketable_security` | boolean, nullable | Always | Line 4, the property sold to a related party was a marketable security. Only the 2020 and 2021 forms print this question. |
| `line_4_selling_price_determinable` | boolean, nullable | Always | Line 4, the total selling price can be determined by the close of the tax year of the sale. Only the 2024 and later forms print this question. |
| `line_5_selling_price` | string (money), nullable | Always | Line 5, selling price including mortgages and other debts, not including interest. |
| `line_6_mortgages_assumed` | string (money), nullable | Always | Line 6, mortgages, debts and other liabilities the buyer assumed or took the property subject to. |
| `line_7_subtract_6_from_5` | string (money), nullable | Always | Line 7, line 5 less line 6. |
| `line_8_cost_or_other_basis` | string (money), nullable | Always | Line 8, cost or other basis of property sold. |
| `line_9_depreciation_allowed` | string (money), nullable | Always | Line 9, depreciation allowed or allowable. |
| `line_10_adjusted_basis` | string (money), nullable | Always | Line 10, adjusted basis: line 8 less line 9. |
| `line_11_commissions_expenses_of_sale` | string (money), nullable | Always | Line 11, commissions and other expenses of sale. |
| `line_12_income_recapture_4797` | string (money), nullable | Always | Line 12, income recapture from Form 4797, Part III. |
| `line_13_add_10_11_12` | string (money), nullable | Always | Line 13, lines 10, 11 and 12 added together. |
| `line_14_subtract_13_from_5` | string (money), nullable | Always | Line 14, line 5 less line 13. |
| `line_15_excluded_gain_main_home` | string (money), nullable | Always | Line 15, excluded gain, when the property was the seller's main home. |
| `line_16_gross_profit` | string (money), nullable | Always | Line 16, gross profit: line 14 less line 15. |
| `line_17_subtract_13_from_6` | string (money), nullable | Always | Line 17, line 6 less line 13, never less than zero. |
| `line_18_contract_price` | string (money), nullable | Always | Line 18, contract price: lines 7 and 17 added together. |
| `line_19_gross_profit_percentage` | string, nullable | Always | Line 19, gross profit percentage, as a ratio, never a percent (0.625 for 62.5 percent). |
| `line_20_year_of_sale_amount` | string (money), nullable | Always | Line 20, the amount from line 17 in the year of sale, zero in every later year. |
| `line_21_payments_received_current_year` | string (money), nullable | Always | Line 21, payments received during the year, not including interest. |
| `line_22_add_20_21` | string (money), nullable | Always | Line 22, lines 20 and 21 added together. |
| `line_23_payments_received_prior_years` | string (money), nullable | Always | Line 23, payments received in prior years, not including interest. |
| `line_24_installment_sale_income` | string (money), nullable | Always | Line 24, installment sale income: line 22 at the gross profit percentage on line 19. |
| `line_25_ordinary_income_recapture` | string (money), nullable | Always | Line 25, the part of line 24 that is ordinary income under the recapture rules. |
| `line_26_gain_to_schedule_d_or_4797` | string (money), nullable | Always | Line 26, line 24 less line 25, the gain reported on Schedule D or Form 4797. |
| `line_27_related_party` | string, nullable | Always | Line 27, name, address and taxpayer identifying number of the related party, as printed, any identifier reduced to its last four digits. |
| `line_28_second_disposition` | boolean, nullable | Always | Line 28, the related party resold or disposed of the property during the tax year. |
| `line_29_exception` | string, nullable | Always | Line 29, the exception box checked: a through e. |
| `line_29a_second_disposition_date` | string (as printed), nullable | Always | Line 29a, date of the second disposition, as printed, when box a is checked. |
| `line_30_related_party_selling_price` | string (money), nullable | Always | Line 30, selling price of the property sold by the related party. |
| `line_31_contract_price_year_of_first_sale` | string (money), nullable | Always | Line 31, contract price from line 18 for the year of the first sale. |
| `line_32_smaller_of_30_or_31` | string (money), nullable | Always | Line 32, the smaller of line 30 or line 31. |
| `line_33_total_payments_received` | string (money), nullable | Always | Line 33, total payments received by the end of the tax year. |
| `line_34_subtract_33_from_32` | string (money), nullable | Always | Line 34, line 32 less line 33, never less than zero. |
| `line_35_multiply_34_by_19` | string (money), nullable | Always | Line 35, line 34 at the gross profit percentage on line 19 for the year of the first sale. |
| `line_36_ordinary_income_recapture` | string (money), nullable | Always | Line 36, the part of line 35 that is ordinary income under the recapture rules. |
| `line_37_gain_to_schedule_d_or_4797` | string (money), nullable | Always | Line 37, line 35 less line 36, the gain reported on Schedule D or Form 4797. |
### Form7203
Form 7203, S corporation shareholder stock and debt basis limitations, for one corporation.
| Key | Type | Present when | Description |
| ----------------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name of shareholder when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the shareholder's identifying number printed on the form when it is uploaded on its own; null inside a filed return. |
| `corporation_name` | string, nullable | Always | Name of S corporation. |
| `corporation_ein_last4` | string, nullable | Always | The corporation's employer identification number, last four digits only. |
| `line_1_stock_basis_beginning` | string (money), nullable | Always | Line 1, stock basis at the beginning of the corporation's tax year. |
| `line_2_capital_contributions` | string (money), nullable | Always | Line 2, basis from capital contributions made or additional stock acquired during the tax year. |
| `line_3a_ordinary_business_income` | string (money), nullable | Always | Line 3a, ordinary business income. |
| `line_3b_net_rental_real_estate_income` | string (money), nullable | Always | Line 3b, net rental real estate income. |
| `line_3c_other_net_rental_income` | string (money), nullable | Always | Line 3c, other net rental income. |
| `line_3d_interest_income` | string (money), nullable | Always | Line 3d, interest income. |
| `line_3e_ordinary_dividends` | string (money), nullable | Always | Line 3e, ordinary dividends. |
| `line_3f_royalties` | string (money), nullable | Always | Line 3f, royalties. |
| `line_3g_net_capital_gains` | string (money), nullable | Always | Line 3g, net capital gains. |
| `line_3h_net_section_1231_gain` | string (money), nullable | Always | Line 3h, net section 1231 gain. |
| `line_3i_other_income` | string (money), nullable | Always | Line 3i, other income. |
| `line_3j_excess_depletion` | string (money), nullable | Always | Line 3j, excess depletion adjustment. |
| `line_3k_tax_exempt_income` | string (money), nullable | Always | Line 3k, tax-exempt income. |
| `line_3l_recapture_business_credits` | string (money), nullable | Always | Line 3l, recapture of business credits. |
| `line_3m_other_increases` | string (money), nullable | Always | Line 3m, other items that increase stock basis. |
| `line_4_total_increases` | string (money), nullable | Always | Line 4, lines 3a through 3m added together. |
| `line_5_stock_basis_before_distributions` | string (money), nullable | Always | Line 5, stock basis before distributions: lines 1, 2 and 4 added together. |
| `line_6_distributions` | string (money), nullable | Always | Line 6, distributions, excluding dividend distributions. |
| `line_7_stock_basis_after_distributions` | string (money), nullable | Always | Line 7, stock basis after distributions: line 5 less line 6. |
| `line_8a_nondeductible_expenses` | string (money), nullable | Always | Line 8a, nondeductible expenses. |
| `line_8b_oil_gas_depletion` | string (money), nullable | Always | Line 8b, depletion for oil and gas. |
| `line_8c_business_credits` | string (money), nullable | Always | Line 8c, business credits under sections 50(c)(1) and (5). |
| `line_9_total_8a_8c` | string (money), nullable | Always | Line 9, lines 8a through 8c added together. |
| `line_10_stock_basis_before_losses` | string (money), nullable | Always | Line 10, stock basis before loss and deduction items: line 7 less line 9. |
| `line_11_allowable_loss_deduction_items` | string (money), nullable | Always | Line 11, allowable loss and deduction items. |
| `line_12_debt_basis_restoration` | string (money), nullable | Always | Line 12, debt basis restoration. |
| `line_13_other_decreases` | string (money), nullable | Always | Line 13, other items that decrease stock basis. |
| `line_14_total_decreases` | string (money), nullable | Always | Line 14, lines 11 through 13 added together. |
| `line_15_stock_basis_ending` | string (money), nullable | Always | Line 15, stock basis at the end of the corporation's tax year: line 10 less line 14. |
| `debt_lines` | array of objects | Always | Part II, shareholder debt basis, one entry per line. |
| `loss_items` | array of objects | Always | Part III, shareholder allowable loss and deduction items, one entry per line. |
#### `Form7203.debt_lines[]`
One line of Form 7203, Part II, with a column per debt.
| Key | Type | Present when | Description |
| -------- | ------------------------ | ------------ | ---------------------------- |
| `line` | string | Always | The line number, as printed. |
| `label` | string | Always | The line's label as printed. |
| `debt_1` | string (money), nullable | Always | Debt 1 column. |
| `debt_2` | string (money), nullable | Always | Debt 2 column. |
| `debt_3` | string (money), nullable | Always | Debt 3 column. |
| `total` | string (money), nullable | Always | Total column. |
#### `Form7203.loss_items[]`
One line of Form 7203, Part III.
| Key | Type | Present when | Description |
| ----------------- | ------------------------ | ------------ | -------------------------------------------------- |
| `line` | string | Always | The line number, as printed. |
| `label` | string | Always | The line's label as printed. |
| `current_year` | string (money), nullable | Always | Column (a), current year losses and deductions. |
| `carryover_prior` | string (money), nullable | Always | Column (b), carryover amounts from the prior year. |
| `allowable_stock` | string (money), nullable | Always | Column (c), allowable loss from stock basis. |
| `allowable_debt` | string (money), nullable | Always | Column (d), allowable loss from debt basis. |
| `carryover_next` | string (money), nullable | Always | Column (e), carryover amounts to the next year. |
| `is_total` | boolean | Always | True when the line is the printed total. |
### Form8582
Form 8582, passive activity loss limitations, with its worksheets and attached statements.
| Key | Type | Present when | Description |
| --------------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------ |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the identifying number printed on the form when it is uploaded on its own; null inside a filed return. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `line_1a_rental_net_income` | string (money), nullable | Always | Line 1a, rental real estate activities with active participation: activities with net income. |
| `line_1b_rental_net_loss` | string (money), nullable | Always | Line 1b, rental real estate activities with active participation: activities with net loss. |
| `line_1c_rental_prior_unallowed_losses` | string (money), nullable | Always | Line 1c, rental real estate activities with active participation: prior years' unallowed losses. |
| `line_1d_rental_combined` | string (money), nullable | Always | Line 1d, lines 1a, 1b and 1c combined. |
| `line_2a_other_net_income` | string (money), nullable | Always | Line 2a, all other passive activities: activities with net income. |
| `line_2b_other_net_loss` | string (money), nullable | Always | Line 2b, all other passive activities: activities with net loss. |
| `line_2c_other_prior_unallowed_losses` | string (money), nullable | Always | Line 2c, all other passive activities: prior years' unallowed losses. |
| `line_2d_other_combined` | string (money), nullable | Always | Line 2d, lines 2a, 2b and 2c combined. |
| `line_3_combined_loss` | string (money), nullable | Always | Line 3, lines 1d and 2d combined. |
| `line_4_smaller_of_1d_or_3` | string (money), nullable | Always | Line 4, the smaller of the loss on line 1d or the loss on line 3. |
| `line_5_special_allowance_cap` | string (money), nullable | Always | Line 5, the special allowance ceiling for the filing status. |
| `line_6_modified_agi` | string (money), nullable | Always | Line 6, modified adjusted gross income. |
| `line_7_line_5_minus_line_6` | string (money), nullable | Always | Line 7, line 5 less line 6. |
| `line_8_half_of_line_7` | string (money), nullable | Always | Line 8, half of line 7. |
| `line_9_smaller_of_4_or_8` | string (money), nullable | Always | Line 9, the smaller of line 4 or line 8. |
| `line_10_income_lines_1a_2a` | string (money), nullable | Always | Line 10, the income on lines 1a and 2a added together. |
| `line_11_total_losses_allowed` | string (money), nullable | Always | Line 11, total losses allowed from all passive activities. |
| `parts` | array of objects | Always | The form's worksheet parts (V through IX) as printed, one entry per part. |
| `statements` | array of objects | Always | Statements attached to the form, one entry per statement. |
#### `Form8582.parts[]`
One worksheet part of Form 8582.
| Key | Type | Present when | Description |
| ---------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------ |
| `part` | string, nullable | Always | The part's roman numeral, as printed. |
| `page` | integer, nullable | Always | Page of the return the part is on, counting from one. |
| `columns` | array of string | Always | The part's column headers, in print order. |
| `rows` | array of Form8582PartRow | Always | The part's rows, in print order. |
| `from_statement` | integer, nullable | Always | Number of the attached statement that carries the rows, when the part refers to one. |
#### `Form8582.statements[]`
One statement attached to Form 8582.
| Key | Type | Present when | Description |
| --------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------- |
| `number` | integer, nullable | Always | The statement's number, as printed. |
| `page` | integer, nullable | Always | Page of the return the statement is on, counting from one. |
| `title` | string, nullable | Always | The statement's title. |
| `subtitle` | string, nullable | When the document states it | The statement's subtitle, when it prints one. |
| `part` | string, nullable | Always | The worksheet part the statement supports, as printed. |
| `amt` | boolean, nullable | Always | True when the statement belongs to the alternative minimum tax copy. |
| `columns` | array of string | Always | The statement's column letters, in print order. |
| `column_labels` | map of string | Always | The statement's column headers, keyed by column letter. |
| `header_lines` | array of string | Always | The heading lines printed above the rows. |
| `rows` | array of Form8582PartRow | Always | The statement's rows, in print order. |
### Form8582PartRow
One row of a Form 8582 worksheet part or statement.
| Key | Type | Present when | Description |
| --------------- | --------------------- | ------------ | ------------------------------------------------------------- |
| `name` | string, nullable | Always | Name of activity, as printed. |
| `form_line_ref` | string, nullable | Always | The form or schedule the activity is reported on, as printed. |
| `is_total` | boolean | Always | True when the row is a printed total. |
| `cells` | map of string (money) | Always | The row's figures keyed by column letter. |
### Form8825
Form 8825, rental real estate income and expenses of a partnership or an S corporation.
| Key | Type | Present when | Description |
| ---------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year of the return the form is attached to; null on a form uploaded on its own. |
| `parent_form` | string, nullable | Always | The return the form is attached to: 1065 or 1120S; null on a form uploaded on its own. |
| `entity_name` | string, nullable | Always | Name as shown on the return. |
| `ein` | string, nullable | Always | Employer identification number, masked to the last four digits. |
| `properties` | array of objects | Always | Line 1, one entry per property (columns A through H). |
| `line_18a_total_gross_rents` | string (money), nullable | Always | Line 18a, gross rents from line 2 across all properties. |
| `line_18b_total_expenses` | string (money), nullable | Always | Line 18b, total expenses from line 16 across all properties. |
| `line_19_net_gain_4797` | string (money), nullable | Always | Line 19, net gain (loss) from Form 4797, Part II, line 17, from the disposition of rental real estate property. |
| `line_20a_net_income_partnerships` | string (money), nullable | Always | Line 20a, net income (loss) from rental real estate activities from partnerships, estates and trusts. |
| `line_21_net_rental_real_estate` | string (money), nullable | Always | Line 21, net rental real estate income (loss): lines 18a through 20a combined. |
#### `Form8825.properties[]`
One property column of Form 8825, lines 1 through 17.
| Key | Type | Present when | Description |
| ----------------------------- | ------------------------ | ------------ | ----------------------------------------------------------------------- |
| `label` | string, nullable | Always | The property's column letter, A through H. |
| `physical_address` | string, nullable | Always | Line 1, physical address of the property. |
| `type_code` | integer, nullable | Always | Line 1, type of property code (1 through 8). |
| `fair_rental_days` | integer, nullable | Always | Line 1, fair rental days. |
| `personal_use_days` | integer, nullable | Always | Line 1, personal use days. |
| `line_2_gross_rents` | string (money), nullable | Always | Line 2, gross rents. |
| `line_2b_other_income` | string (money), nullable | Always | Other income printed beneath gross rents, on layouts that add the line. |
| `line_2c_total_income` | string (money), nullable | Always | Total income printed beneath gross rents, on layouts that add the line. |
| `line_3_advertising` | string (money), nullable | Always | Line 3, advertising. |
| `line_4_auto_travel` | string (money), nullable | Always | Line 4, auto and travel. |
| `line_5_cleaning_maintenance` | string (money), nullable | Always | Line 5, cleaning and maintenance. |
| `line_6_commissions` | string (money), nullable | Always | Line 6, commissions. |
| `line_7_insurance` | string (money), nullable | Always | Line 7, insurance. |
| `line_8_legal_professional` | string (money), nullable | Always | Line 8, legal and other professional fees. |
| `line_9_interest` | string (money), nullable | Always | Line 9, interest. |
| `line_10_repairs` | string (money), nullable | Always | Line 10, repairs. |
| `line_11_taxes` | string (money), nullable | Always | Line 11, taxes. |
| `line_12_utilities` | string (money), nullable | Always | Line 12, utilities. |
| `line_13_wages_salaries` | string (money), nullable | Always | Line 13, wages and salaries. |
| `line_14_depreciation` | string (money), nullable | Always | Line 14, depreciation. |
| `line_15_other` | string (money), nullable | Always | Line 15, other. |
| `line_16_total_expenses` | string (money), nullable | Always | Line 16, total expenses: lines 3 through 15 added together. |
| `line_17_income_loss` | string (money), nullable | Always | Line 17, income (loss): line 2 less line 16. |
### Form8949
Form 8949, sales and other dispositions of capital assets, grouped by part and box.
| Key | Type | Present when | Description |
| --------------- | ----------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number or taxpayer identification number printed on the form when it is uploaded on its own; null inside a filed return. |
| `vendor` | string, nullable | Always | The tax software that printed the form, when its footer names one. |
| `sections` | array of objects | Always | One entry per part and box combination the form carries. |
#### `Form8949.sections[]`
One part and box of Form 8949 with its rows and totals.
| Key | Type | Present when | Description |
| --------------------- | ------------------------------ | ------------ | --------------------------------------------------------------------------------------------- |
| `part` | string, nullable | Always | Part I (short-term) or Part II (long-term). |
| `box` | string, nullable | Always | The box checked for the section: A through F. |
| `page` | integer, nullable | Always | Page of the return the section is on, counting from one. |
| `rows` | array of Form8949Row | Always | The section's rows, in print order. |
| `totals` | object (Form8949Row), nullable | Always | The section's printed totals row, when it prints one. |
| `from_statement_page` | integer, nullable | Always | Page of the attached statement that carries the rows, when the section refers to a statement. |
| `statement_title` | string, nullable | Always | Title of the attached statement, when the section refers to one. |
### Form8949Row
One row of Form 8949, line 1 or line 2.
| Key | Type | Present when | Description |
| --------------- | ----------------------------- | ------------ | ----------------------------------------------------------------------------------- |
| `description` | string, nullable | Always | Column (a), description of property. |
| `date_acquired` | string (as printed), nullable | Always | Column (b), date acquired, as printed. |
| `date_sold` | string (as printed), nullable | Always | Column (c), date sold or disposed of, as printed. |
| `proceeds` | string (money), nullable | Always | Column (d), proceeds (sales price). |
| `cost_basis` | string (money), nullable | Always | Column (e), cost or other basis. |
| `codes` | string, nullable | Always | Column (f), code(s) from the instructions, as printed. |
| `adjustment` | string (money), nullable | Always | Column (g), amount of adjustment. |
| `gain_loss` | string (money), nullable | Always | Column (h), gain or loss. |
| `is_total` | boolean | Always | True when the row is the section's totals row. |
| `is_pointer` | boolean | Always | True when the row refers to an attached statement instead of listing a transaction. |
| `is_aggregate` | boolean | Always | True when the row aggregates several transactions on one line. |
### Form8958
Form 8958, allocation of tax amounts between certain individuals in community property states.
| Key | Type | Present when | Description |
| ------------------ | ----------------- | --------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The first filer's name, first name and initial then last name, printed at the top of the form when it is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the first filer's social security number printed on the form when it is uploaded on its own; null inside a filed return. |
| `spouse_name` | string, nullable | When the document states it | The spouse's or partner's name, first name and initial then last name, printed at the top of the form when it is uploaded on its own; null inside a filed return. |
| `spouse_ssn_last4` | string, nullable | When the document states it | The last four digits of the spouse's or partner's social security number printed on the form when it is uploaded on its own; null inside a filed return. |
| `lines` | array of objects | Always | The form's numbered lines, one entry per line. |
#### `Form8958.lines[]`
One numbered line of Form 8958 with its rows.
| Key | Type | Present when | Description |
| ------- | ---------------- | ------------ | --------------------------------------- |
| `line` | string | Always | The line number, as printed. |
| `label` | string | Always | The line's label as printed. |
| `rows` | array of objects | Always | The line's rows, one per source listed. |
#### `Form8958.lines[].rows[]`
One row of a Form 8958 line.
| Key | Type | Present when | Description |
| ------------------ | ------------------------ | ------------ | -------------------------------------------------------------------------------- |
| `description` | string, nullable | Always | The source or payer, as printed. |
| `statement_number` | integer, nullable | Always | Number of the attached statement the row refers to, when it refers to one. |
| `total_amount` | string (money), nullable | Always | Column (a), total amount. |
| `allocated_b` | string (money), nullable | Always | Column (b), allocated to spouse, registered domestic partner or same-sex spouse. |
| `allocated_c` | string (money), nullable | Always | Column (c), allocated to the other individual. |
### Form8960
Form 8960, net investment income tax, Parts I through III.
| Key | Type | Present when | Description |
| ---------------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `amt_copy` | boolean, nullable | Always | True when this is the alternative minimum tax copy of the form. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on your tax return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number or employer identification number printed on the form when it is uploaded on its own; null inside a filed return. |
| `line_1_taxable_interest` | string (money), nullable | Always | Line 1, taxable interest. |
| `line_2_ordinary_dividends` | string (money), nullable | Always | Line 2, ordinary dividends. |
| `line_3_annuities` | string (money), nullable | Always | Line 3, annuities. |
| `line_4a_rental_royalty_partnership` | string (money), nullable | Always | Line 4a, rental real estate, royalties, partnerships, S corporations, trusts and similar. |
| `line_4b_non_1411_adjustment` | string (money), nullable | Always | Form 8960 line 4b as printed. |
| `line_4c_combined_4a_4b` | string (money), nullable | Always | Line 4c, lines 4a and 4b combined. |
| `line_5a_net_gain_loss_disposition` | string (money), nullable | Always | Line 5a, net gain or loss from disposition of property. |
| `line_5b_non_nii_disposition` | string (money), nullable | Always | Line 5b, net gain or loss from disposition of property not subject to net investment income tax. |
| `line_5c_partnership_scorp_adjustment` | string (money), nullable | Always | Line 5c, adjustment from disposition of partnership interest or S corporation stock. |
| `line_5d_combined_5a_5c` | string (money), nullable | Always | Line 5d, lines 5a through 5c combined. |
| `line_6_cfc_pfic_adjustments` | string (money), nullable | Always | Line 6, adjustments to investment income for certain controlled foreign corporations and passive foreign investment companies. |
| `line_7_other_modifications` | string (money), nullable | Always | Line 7, other modifications to investment income. |
| `line_8_total_investment_income` | string (money), nullable | Always | Line 8, total investment income: lines 1, 2, 3, 4c, 5d, 6 and 7 combined. |
| `line_9a_investment_interest_expense` | string (money), nullable | Always | Line 9a, investment interest expenses. |
| `line_9b_state_local_foreign_tax` | string (money), nullable | Always | Line 9b, state, local and foreign income tax. |
| `line_9c_misc_investment_expenses` | string (money), nullable | Always | Line 9c, miscellaneous investment expenses. |
| `line_9d_total_9a_9c` | string (money), nullable | Always | Line 9d, lines 9a through 9c added together. |
| `line_10_additional_modifications` | string (money), nullable | Always | Line 10, additional modifications. |
| `line_11_total_deductions_modifications` | string (money), nullable | Always | Line 11, total deductions and modifications: lines 9d and 10 added together. |
| `line_12_net_investment_income` | string (money), nullable | Always | Line 12, net investment income: line 8 less line 11. |
| `line_13_modified_agi` | string (money), nullable | Always | Line 13, modified adjusted gross income. |
| `line_14_threshold` | string (money), nullable | Always | Line 14, the threshold for the filing status. |
| `line_15_line_13_minus_14` | string (money), nullable | Always | Line 15, line 13 less line 14. |
| `line_16_smaller_of_12_or_15` | string (money), nullable | Always | Line 16, the smaller of line 12 or line 15. |
| `line_17_nii_tax_individuals` | string (money), nullable | Always | Line 17, net investment income tax for individuals: 3.8 percent of line 16. |
| `line_18a_nii_estates_trusts` | string (money), nullable | Always | Line 18a, net investment income of an estate or trust. |
| `line_18b_distribution_deductions` | string (money), nullable | Always | Line 18b, deductions for distributions of net investment income and deductions under section 642(c). |
| `line_18c_undistributed_nii` | string (money), nullable | Always | Line 18c, undistributed net investment income: line 18a less line 18b. |
| `line_19a_agi_estates_trusts` | string (money), nullable | Always | Line 19a, adjusted gross income of the estate or trust. |
| `line_19b_highest_bracket` | string (money), nullable | Always | Line 19b, the dollar amount at which the highest tax bracket for estates and trusts begins. |
| `line_19c_line_19a_minus_19b` | string (money), nullable | Always | Line 19c, line 19a less line 19b. |
| `line_20_smaller_of_18c_or_19c` | string (money), nullable | Always | Line 20, the smaller of line 18c or line 19c. |
| `line_21_nii_tax_estates_trusts` | string (money), nullable | Always | Line 21, net investment income tax for estates and trusts: 3.8 percent of line 20. |
### Form8990
Form 8990, limitation on business interest expense under section 163(j), Parts I through IV.
| Key | Type | Present when | Description |
| ----------------------------------------------------- | ----------------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------ |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to. |
| `entity_name` | string, nullable | Always | Name as shown on the return. |
| `ein` | string, nullable | Always | Identifying number, masked to the last four digits. |
| `line_1_current_year_interest_expense` | string (money), nullable | Always | Line 1, current year business interest expense, not including floor plan financing interest expense. |
| `line_2_disallowed_carryforwards` | string (money), nullable | Always | Line 2, disallowed business interest expense carryforwards from prior years. |
| `line_3_partner_excess_treated` | string (money), nullable | Always | Line 3, partner's excess business interest expense treated as paid or accrued in the current year. |
| `line_4_floor_plan_interest` | string (money), nullable | Always | Line 4, floor plan financing interest expense. |
| `line_5_total_business_interest_expense` | string (money), nullable | Always | Line 5, total business interest expense: lines 1 through 4 added together. |
| `line_6_tentative_taxable_income` | string (money), nullable | Always | Line 6, tentative taxable income. |
| `line_7_loss_deduction_not_allocable` | string (money), nullable | Always | Line 7, any item of loss or deduction not properly allocable to a trade or business. |
| `line_8_business_interest_expense_not_passthrough` | string (money), nullable | Always | Line 8, any business interest expense not from a pass-through entity. |
| `line_9_net_operating_loss_deduction` | string (money), nullable | Always | Line 9, amount of any net operating loss deduction. |
| `line_10_qbi_deduction` | string (money), nullable | Always | Line 10, amount of any qualified business income deduction. |
| `line_11_reserved` | string (money), nullable | Always | Line 11, reserved for future use, on forms that print it so. |
| `line_11_dad_addback_may2020` | string (money), nullable | Always | Line 11, deduction allowable for depreciation, amortization or depletion, on forms that print the line. |
| `line_12_loss_deduction_items_passthrough` | string (money), nullable | Always | Line 12, amount of any loss or deduction items from a pass-through entity. |
| `line_13_other_additions` | string (money), nullable | Always | Line 13, other additions. |
| `line_14_partner_excess_taxable_income` | string (money), nullable | Always | Line 14, total current year partner's excess taxable income. |
| `line_15_s_corp_excess_taxable_income` | string (money), nullable | Always | Line 15, total current year S corporation shareholder's excess taxable income. |
| `line_16_total_additions` | string (money), nullable | Always | Line 16, total additions: lines 7 through 15 added together. |
| `line_17_income_gain_not_allocable` | string (money), nullable | Always | Line 17, any item of income or gain not properly allocable to a trade or business. |
| `line_18_business_interest_income_not_passthrough` | string (money), nullable | Always | Line 18, any business interest income not from a pass-through entity. |
| `line_19_income_gain_items_passthrough` | string (money), nullable | Always | Line 19, amount of any income or gain items from a pass-through entity. |
| `line_20_other_reductions` | string (money), nullable | Always | Line 20, other reductions. |
| `line_21_total_reductions` | string (money), nullable | Always | Line 21, total reductions: lines 17 through 20 added together. |
| `line_22_adjusted_taxable_income` | string (money), nullable | Always | Line 22, adjusted taxable income: line 6 plus line 16 less line 21. |
| `line_23_current_year_business_interest_income` | string (money), nullable | Always | Line 23, current year business interest income. |
| `line_24_excess_business_interest_income_passthrough` | string (money), nullable | Always | Line 24, excess business interest income from pass-through entities. |
| `line_25_total_business_interest_income` | string (money), nullable | Always | Line 25, total business interest income: lines 23 and 24 added together. |
| `line_26_ati_times_applicable_percentage` | string (money), nullable | Always | Form 8990 line 26 as printed. |
| `line_27_business_interest_income_line25` | string (money), nullable | Always | Line 27, business interest income, from line 25. |
| `line_28_floor_plan_financing_line4` | string (money), nullable | Always | Line 28, floor plan financing interest expense, from line 4. |
| `line_29_total_limitation` | string (money), nullable | Always | Line 29, total: lines 26 through 28 added together. |
| `line_30_allowable_business_interest_deduction` | string (money), nullable | Always | Line 30, allowable business interest expense: the smaller of line 5 or line 29. |
| `line_31_disallowed_business_interest_expense` | string (money), nullable | Always | Line 31, disallowed business interest expense: line 5 less line 30. |
| `line_32_excess_business_interest_expense` | string (money), nullable | Always | Line 32, excess business interest expense of the partnership. |
| `line_33_excess_taxable_income_subtract` | string (money), nullable | Always | Line 33, the partnership's excess taxable income computation, first step, as printed. |
| `line_34_excess_taxable_income_subtract_26` | string (money), nullable | Always | Line 34, the partnership's excess taxable income computation, second step, as printed. |
| `line_35_excess_taxable_income_ratio` | string, nullable | Always | Line 35, the partnership's excess taxable income ratio, as printed. |
| `line_36_excess_taxable_income` | string (money), nullable | Always | Line 36, excess taxable income of the partnership. |
| `line_37_excess_business_interest_income` | string (money), nullable | Always | Line 37, excess business interest income of the partnership. |
| `line_38_scorp_excess_taxable_income_subtract` | string (money), nullable | Always | Line 38, the S corporation's excess taxable income computation, first step, as printed. |
| `line_39_scorp_excess_taxable_income_subtract_26` | string (money), nullable | Always | Line 39, the S corporation's excess taxable income computation, second step, as printed. |
| `line_40_scorp_excess_taxable_income_ratio` | string, nullable | Always | Line 40, the S corporation's excess taxable income ratio, as printed. |
| `line_41_scorp_excess_taxable_income` | string (money), nullable | Always | Line 41, excess taxable income of the S corporation. |
| `line_42_scorp_excess_business_interest_income` | string (money), nullable | Always | Line 42, excess business interest income of the S corporation. |
| `activities` | array of Form8990Activity, nullable | When the document states it | The business interest expense worksheet printed behind the form, one row per activity, when the return prints one. |
| `activities_total` | object (Form8990Activity), nullable | When the document states it | The printed total row of the business interest expense worksheet, when the return prints one. |
### Form8990Activity
One row of the business interest expense worksheet printed behind Form 8990: an activity, its disallowed expense carried in from prior years, its current year expense, its share of the total, and the allowed and disallowed split.
| Key | Type | Present when | Description |
| -------------------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------------------------------------------ |
| `description` | string, nullable | Always | The activity, as the worksheet names it. |
| `prior_disallowed_business_interest_expense` | string (money), nullable | Always | Disallowed business interest expense carried forward from prior years for the activity; the column that foots to line 2. |
| `business_interest_expense` | string (money), nullable | Always | Current year business interest expense for the activity; the column that foots to line 1. |
| `business_interest_expense_ratio` | string, nullable | Always | The activity's share of the current year business interest expense, as the worksheet prints it. |
| `limited_business_interest_expense` | string (money), nullable | Always | Allowable business interest expense for the activity; the column that foots to line 30. |
| `disallowed_business_interest_expense` | string (money), nullable | Always | Disallowed business interest expense for the activity, carried forward; the column that foots to line 31. |
### Form8995
Form 8995, qualified business income deduction simplified computation.
| Key | Type | Present when | Description |
| ----------------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------ |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the form is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the taxpayer identification number printed on the form when it is uploaded on its own; null inside a filed return. |
| `businesses` | array of objects | Always | Line 1, one entry per trade, business or aggregation. |
| `line_2_total_qbi` | string (money), nullable | Always | Line 2, total qualified business income or (loss). |
| `line_3_qbi_carryforward_prior_year` | string (money), nullable | Always | Line 3, qualified business net (loss) carryforward from the prior year. |
| `line_4_total_qbi` | string (money), nullable | Always | Line 4, total qualified business income: lines 2 and 3 combined, zero when negative. |
| `line_5_qbi_component` | string (money), nullable | Always | Line 5, qualified business income component: 20 percent of line 4. |
| `line_6_reit_ptp_income` | string (money), nullable | Always | Line 6, qualified REIT dividends and publicly traded partnership income or (loss). |
| `line_7_reit_ptp_carryforward_prior_year` | string (money), nullable | Always | Line 7, qualified REIT dividends and publicly traded partnership (loss) carryforward from the prior year. |
| `line_8_total_reit_ptp_income` | string (money), nullable | Always | Line 8, total qualified REIT dividends and publicly traded partnership income: lines 6 and 7 combined, zero when negative. |
| `line_9_reit_ptp_component` | string (money), nullable | Always | Line 9, REIT and publicly traded partnership component: 20 percent of line 8. |
| `line_10_qbi_before_limit` | string (money), nullable | Always | Line 10, qualified business income deduction before the income limitation: lines 5 and 9 added together. |
| `line_11_taxable_income_before_qbi` | string (money), nullable | Always | Line 11, taxable income before the qualified business income deduction. |
| `line_12_net_capital_gain` | string (money), nullable | Always | Line 12, net capital gain. |
| `line_13_income_minus_capgain` | string (money), nullable | Always | Line 13, line 11 less line 12. |
| `line_14_income_limitation` | string (money), nullable | Always | Line 14, income limitation: 20 percent of line 13. |
| `line_15_qbi_deduction` | string (money), nullable | Always | Line 15, qualified business income deduction: the smaller of line 10 or line 14. |
| `line_16_qbi_loss_carryforward` | string (money), nullable | Always | Line 16, total qualified business (loss) carryforward. |
| `line_17_reit_ptp_loss_carryforward` | string (money), nullable | Always | Line 17, total qualified REIT dividends and publicly traded partnership (loss) carryforward. |
#### `Form8995.businesses[]`
One row of Form 8995, line 1.
| Key | Type | Present when | Description |
| --------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------ |
| `name` | string, nullable | Always | Column (a), trade, business or aggregation name. |
| `tin_last4` | string, nullable | Always | Column (b), taxpayer identification number, last four digits only. |
| `qualified_business_income` | string (money), nullable | Always | Column (c), qualified business income or (loss). |
### FormScheduleD
Schedule D of Form 1065, Form 1120 or Form 1120-S, capital gains and losses, with the built-in gains tax part of the Form 1120-S version.
| Key | Type | Present when | Description |
| -------------------------------------------- | ----------------------------------- | ------------ | ---------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `parent_form` | string, nullable | Always | The return the schedule is attached to: 1065, 1120 or 1120S. |
| `line_1a_short_term_basis_reported` | object (CapitalGainsLine), nullable | Always | Line 1a, short-term transactions reported on Form 1099-B with basis reported and no adjustments. |
| `line_1b_short_term_basis_reported_with_adj` | object (CapitalGainsLine), nullable | Always | Line 1b, short-term transactions from Form 8949 with box A checked. |
| `line_2_short_term_no_basis` | object (CapitalGainsLine), nullable | Always | Line 2, short-term transactions from Form 8949 with box B checked. |
| `line_3_short_term_not_on_1099b` | object (CapitalGainsLine), nullable | Always | Line 3, short-term transactions from Form 8949 with box C checked. |
| `line_4_short_term_installment` | string (money), nullable | Always | Line 4, short-term capital gain from installment sales (Form 6252). |
| `line_5_short_term_like_kind` | string (money), nullable | Always | Line 5, short-term capital gain or (loss) from like-kind exchanges (Form 8824). |
| `line_6_short_term_passthrough` | string (money), nullable | Always | Line 6, short-term capital gain or (loss) from pass-through entities (Schedule K-1). |
| `line_7_net_short_term` | string (money), nullable | Always | Line 7, net short-term capital gain or (loss): lines 1a through 6 combined. |
| `line_8a_long_term_basis_reported` | object (CapitalGainsLine), nullable | Always | Line 8a, long-term transactions reported on Form 1099-B with basis reported and no adjustments. |
| `line_8b_long_term_basis_reported_with_adj` | object (CapitalGainsLine), nullable | Always | Line 8b, long-term transactions from Form 8949 with box D checked. |
| `line_9_long_term_no_basis` | object (CapitalGainsLine), nullable | Always | Line 9, long-term transactions from Form 8949 with box E checked. |
| `line_10_long_term_not_on_1099b` | object (CapitalGainsLine), nullable | Always | Line 10, long-term transactions from Form 8949 with box F checked. |
| `line_11_long_term_other_forms` | string (money), nullable | Always | Line 11, long-term capital gain or (loss) from other forms (Forms 4797, 6252 and 8824). |
| `line_12_long_term_passthrough` | string (money), nullable | Always | Line 12, long-term capital gain or (loss) from pass-through entities (Schedule K-1). |
| `line_13_capital_gain_distributions` | string (money), nullable | Always | Line 13, capital gain distributions. |
| `line_14_long_term_loss_carryover` | string (money), nullable | Always | Line 14, long-term capital loss carryover. |
| `line_15_net_long_term` | string (money), nullable | Always | Line 15, net long-term capital gain or (loss): lines 8a through 14 combined. |
| `line_16_total_net_gain_loss` | string (money), nullable | Always | Line 16, net capital gain or (loss): lines 7 and 15 combined, or the excess of net short-term gain over net long-term loss on Form 1120. |
| `line_17_net_capital_gain_1120_only` | string (money), nullable | Always | Line 17, net capital gain: the excess of net long-term capital gain over net short-term capital loss, on Form 1120. |
| `line_18_total_1120_only` | string (money), nullable | Always | Line 18, lines 16 and 17 added together, on Form 1120. |
| `bigt_recognized_built_in_gains` | string (money), nullable | Always | Part III line 16, recognized built-in gains, on the Form 1120-S version. |
| `bigt_recognized_built_in_losses` | string (money), nullable | Always | Part III line 17, recognized built-in losses, on the Form 1120-S version. |
| `bigt_net_built_in_gain` | string (money), nullable | Always | Part III line 18, net recognized built-in gain, on the Form 1120-S version. |
| `bigt_taxable_income_limitation` | string (money), nullable | Always | Part III line 19, taxable income limitation, on the Form 1120-S version. |
| `bigt_tax` | string (money), nullable | Always | Part III line 23, built-in gains tax, on the Form 1120-S version. |
| `bigt_tax_on_short_term_gain` | string (money), nullable | Always | The built-in gains tax on short-term gain, on the Form 1120-S version. |
| `bigt_tax_on_long_term_gain` | string (money), nullable | Always | The built-in gains tax on long-term gain, on the Form 1120-S version. |
### FormScheduleM3
Schedule M-3, net income (loss) reconciliation, Parts I through III, with Form 8916-A when attached.
| Key | Type | Present when | Description |
| -------------------------------------- | -------------------------------- | --------------------------- | ---------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `parent_form` | string, nullable | Always | The return the schedule is attached to: 1065, 1120 or 1120S. |
| `m3_rev_year` | integer, nullable | When the document states it | The revision year printed on the schedule. |
| `m3_pages` | array of integer, nullable | When the document states it | Pages of the return the schedule is on, counting from one. |
| `line_1a_filed_10k` | boolean, nullable | Always | Line 1a, the corporation filed SEC Form 10-K, yes or no as marked. |
| `line_1b_certified_audited` | boolean, nullable | When the document states it | Line 1b, the corporation prepared a certified audited non-tax-basis income statement, yes or no as marked. |
| `line_1c_income_statement_prepared` | boolean, nullable | When the document states it | Line 1c, the corporation prepared a non-tax-basis income statement, yes or no as marked. |
| `line_1b_consolidated_ni_from_10k` | string (money), nullable | Always | Consolidated net income from the Form 10-K, on schedules that print it beside line 1. |
| `line_2_worldwide_consolidated_ni` | string (money), nullable | Always | Worldwide consolidated net income (loss) from the income statement, on schedules that print it on line 2. |
| `line_3a_certified_audited` | boolean, nullable | Always | Line 3a, the income statement was restated for the period on line 2, yes or no as marked. |
| `line_3b_period_begin` | string, nullable | Always | Line 2, the income statement period beginning date, as printed. |
| `line_3b_period_end` | string (as printed), nullable | Always | Line 2, the income statement period ending date, as printed. |
| `line_4a_worldwide_ni_per_statement` | string (money), nullable | Always | Line 4a, worldwide consolidated net income (loss) from the income statement. |
| `line_4b_accounting_standard` | string, nullable | Always | Line 4b, the accounting standard used for line 4a, as marked. |
| `line_5a_foreign_nonincl_income` | string (money), nullable | Always | Line 5a, net income from nonincludible foreign entities. |
| `line_5b_foreign_nonincl_loss` | string (money), nullable | Always | Line 5b, net loss from nonincludible foreign entities. |
| `line_6a_us_nonincl_income` | string (money), nullable | Always | Line 6a, net income from nonincludible U.S. entities. |
| `line_6b_us_nonincl_loss` | string (money), nullable | Always | Line 6b, net loss from nonincludible U.S. entities. |
| `line_7a_other_includible_foreign_de` | string (money), nullable | Always | Line 7a, net income (loss) of other includible foreign disregarded entities. |
| `line_7b_other_includible_us_de` | string (money), nullable | Always | Line 7b, net income (loss) of other includible U.S. disregarded entities. |
| `line_7c_other_includible_entities` | string (money), nullable | Always | Line 7c, net income (loss) of other includible entities. |
| `line_8_eliminations_adjustment` | string (money), nullable | Always | Line 8, adjustment to eliminations of transactions between includible and nonincludible entities. |
| `line_9_period_to_tax_year_adjustment` | string (money), nullable | Always | Line 9, adjustment to reconcile the income statement period to the tax year. |
| `line_10_other_adjustments` | string (money), nullable | Always | Line 10, other adjustments to reconcile to the amount on line 11. |
| `line_11_net_income_includible` | string (money), nullable | Always | Line 11, net income (loss) per income statement of includible entities: lines 4 through 10 combined. |
| `line_12a_total_assets_per_l` | string (money), nullable | Always | Line 12a, total assets of the included entities per Schedule L. |
| `line_12b_total_liabilities_per_l` | string (money), nullable | Always | Line 12b, total liabilities of the included entities per Schedule L. |
| `voluntary_filer` | boolean, nullable | When the document states it | True when the schedule is marked as filed voluntarily. |
| `header_boxes` | map of boolean, nullable | When the document states it | The boxes checked in the schedule's heading, keyed by their printed label. |
| `part_ii_lines` | map of object (M3FourColumnLine) | Always | Part II, reconciliation of income (loss) items, keyed by line number. |
| `part_iii_lines` | map of object (M3FourColumnLine) | Always | Part III, reconciliation of expense and deduction items, keyed by line number. |
| `form_8916a` | object, nullable | Always | Form 8916-A, supplemental attachment to Schedule M-3, when attached. |
#### `FormScheduleM3.form_8916a`
Form 8916-A, supplemental attachment to Schedule M-3.
| Key | Type | Present when | Description |
| --------------------------------- | -------------------------------- | ------------ | ------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the form is for. |
| `parent_form` | string, nullable | Always | The return the form is attached to. |
| `part_i_cogs_lines` | map of object (M3FourColumnLine) | Always | Part I, cost of goods sold, keyed by line number. |
| `part_ii_interest_income_lines` | map of object (M3FourColumnLine) | Always | Part II, interest income, keyed by line number. |
| `part_iii_interest_expense_lines` | map of object (M3FourColumnLine) | Always | Part III, interest expense, keyed by line number. |
### FormW2
Form W-2, Wage and Tax Statement, one employer's statement of one employee's wages and withholding for one year.
| Key | Type | Present when | Description |
| --------------------------------- | ----------------------------------------------------------- | ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| `copy` | string, nullable | Always | The copy letter printed on the form (A, B, C, D, 1 or 2), when the print carries one. |
| `tax_year` | integer, nullable | Always | The tax year printed beside the form title. |
| `control_number` | string, nullable | Always | Box d, control number, as printed. |
| `employer_ein` | string, nullable | Always | Box b, employer identification number, masked to the last four digits. |
| `employer_name` | string, nullable | Always | Box c, the employer's name. |
| `employer_address` | string, nullable | Always | Box c, the employer's address below the name, on one line. |
| `employee_name` | string, nullable | Always | Box e, the employee's first name, initial and last name, as printed. |
| `employee_ssn_last4` | string, nullable | Always | Box a, the last four digits of the employee's social security number; the rest of the number is never served. |
| `box_1_wages` | string (money), nullable | Always | Box 1, wages, tips, other compensation. |
| `box_2_federal_tax_withheld` | string (money), nullable | Always | Box 2, federal income tax withheld. |
| `box_3_ss_wages` | string (money), nullable | Always | Box 3, social security wages. |
| `box_4_ss_tax_withheld` | string (money), nullable | Always | Box 4, social security tax withheld. |
| `box_5_medicare_wages` | string (money), nullable | Always | Box 5, Medicare wages and tips. |
| `box_6_medicare_tax_withheld` | string (money), nullable | Always | Box 6, Medicare tax withheld. |
| `box_7_ss_tips` | string (money), nullable | Always | Box 7, social security tips. |
| `box_8_allocated_tips` | string (money), nullable | Always | Box 8, allocated tips. |
| `box_10_dependent_care_benefits` | string (money), nullable | Always | Box 10, dependent care benefits. |
| `box_11_nonqualified_plans` | string (money), nullable | Always | Box 11, nonqualified plans. |
| `box_12` | array of objects | Always | Box 12, one entry per printed code and amount, 12a through 12d. |
| `box_13_statutory_employee` | boolean, nullable | Always | Box 13, the statutory employee box, true when checked. |
| `box_13_retirement_plan` | boolean, nullable | Always | Box 13, the retirement plan box, true when checked. |
| `box_13_third_party_sick_pay` | boolean, nullable | Always | Box 13, the third-party sick pay box, true when checked. |
| `box_14_other` | array of objects | Always | Box 14, other, one entry per printed label and amount. |
| `box_14b_tipped_occupation_codes` | array of string | Always | Box 14b, Treasury tipped occupation codes, on a form that prints the box. |
| `state_rows` | array of objects | Always | Boxes 15 through 17, one row per state. |
| `local_rows` | array of objects | Always | Boxes 18 through 20, one row per locality. |
| `omb_number` | string, nullable | Always | The OMB number printed on the form, 1545-0008 or 1545-0029. |
| `layout` | string, one of `irs_1up`, `irs_4up`, `substitute`, nullable | Always | The printing of the statement: irs_1up, the IRS form with one statement per page; irs_4up, the four-per-page sheet; substitute, a payroll or preparer print. |
| `source_pages` | array of integer | Always | The pages of the uploaded file the statement is printed on, counting from one; several when the upload repeats it. |
| `rescued_fields` | array of string | Always | The boxes whose figure was read from the page as a whole rather than from the box itself; empty when every figure was read from its box. |
#### `FormW2.box_12[]`
One box 12 entry of a Form W-2.
| Key | Type | Present when | Description |
| -------- | ------------------------ | --------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `code` | string, nullable | Always | The one or two letter code printed beside the amount. |
| `amount` | string (money), nullable | Always | The amount printed for the code. |
| `slot` | string, nullable | When the document states it | The letter of the box 12 line the entry is printed on, a through d, when the form letters its box 12 lines; null when the form prints one box 12 caption. |
#### `FormW2.box_14_other[]`
One box 14 entry of a Form W-2.
| Key | Type | Present when | Description |
| -------- | ------------------------ | ------------ | ------------------------------------ |
| `label` | string, nullable | Always | The label the employer printed. |
| `amount` | string (money), nullable | Always | The amount printed beside the label. |
#### `FormW2.state_rows[]`
One state row of a Form W-2, boxes 15 through 17.
| Key | Type | Present when | Description |
| -------------------- | ------------------------ | ------------ | ----------------------------------- |
| `state` | string, nullable | Always | Box 15, the state. |
| `employer_state_id` | string, nullable | Always | Box 15, employer's state ID number. |
| `box_16_state_wages` | string (money), nullable | Always | Box 16, state wages, tips, etc. |
| `box_17_state_tax` | string (money), nullable | Always | Box 17, state income tax. |
#### `FormW2.local_rows[]`
One local row of a Form W-2, boxes 18 through 20.
| Key | Type | Present when | Description |
| -------------------- | ------------------------ | ------------ | ------------------------------- |
| `box_18_local_wages` | string (money), nullable | Always | Box 18, local wages, tips, etc. |
| `box_19_local_tax` | string (money), nullable | Always | Box 19, local income tax. |
| `box_20_locality` | string, nullable | Always | Box 20, locality name. |
### K1CodedEntry
One printed row of a Schedule K-1 box that takes code letters: the code and its amount.
| Key | Type | Present when | Description |
| ----------------- | ------------------------ | --------------------------- | ----------------------------------------------------------------------------------------- |
| `code` | string | Always | The code letter or letters as printed, with a trailing asterisk when the form prints one. |
| `amount` | string (money), nullable | Always | The amount beside the code; null when the row prints `STMT` instead of a figure. |
| `is_stmt` | boolean | Always | True when the row prints `STMT`, meaning the figure is on an attached statement. |
| `text_value` | string, nullable | When the document states it | The row's printed value when it is text rather than an amount, such as a country name. |
| `has_stmt_marker` | boolean | When the document states it | True when the row prints an asterisk or `STMT` marker referring to an attached statement. |
### ListedPropertyRow
One row of Form 4562, Part V section A (line 26 or 27).
| Key | Type | Present when | Description |
| ------------------------ | ----------------------------- | ------------ | -------------------------------------------------------------- |
| `type_description` | string, nullable | Always | Column (a), type of property. |
| `date_placed_in_service` | string (as printed), nullable | Always | Column (b), date placed in service, as printed. |
| `business_use_pct` | string, nullable | Always | Column (c), business or investment use percentage, as printed. |
| `cost_basis` | string (money), nullable | Always | Column (d), cost or other basis. |
| `basis_for_depreciation` | string (money), nullable | Always | Column (e), basis for depreciation. |
| `recovery_period` | string, nullable | Always | Column (f), recovery period, as printed. |
| `method_convention` | string, nullable | Always | Column (g), method and convention, as printed. |
| `depreciation_deduction` | string (money), nullable | Always | Column (h), depreciation deduction. |
| `elected_179_cost` | string (money), nullable | Always | Column (i), elected section 179 cost. |
### M3FourColumnLine
One line of Schedule M-3 Part II or III, or of Form 8916-A, with its four columns.
| Key | Type | Present when | Description |
| ----------------------- | ------------------------ | ------------ | ------------------------------------------------------------ |
| `income_per_statement` | string (money), nullable | Always | Column (a), income (loss) or expense per income statement. |
| `temporary_difference` | string (money), nullable | Always | Column (b), temporary difference. |
| `permanent_difference` | string (money), nullable | Always | Column (c), permanent difference. |
| `income_per_tax_return` | string (money), nullable | Always | Column (d), income (loss) or deduction per tax return. |
| `stmt_ref` | string, nullable | Always | The statement number the line refers to, when it prints one. |
### MacrsClassRow
One class line of Form 4562, Part III (lines 19a through 20d).
| Key | Type | Present when | Description |
| ------------------------ | ------------------------ | ------------ | --------------------------------------------------------- |
| `classification` | string, nullable | Always | Column (a), classification of property, as printed. |
| `placed_in_service` | string, nullable | Always | Column (b), month and year placed in service, as printed. |
| `basis_for_depreciation` | string (money), nullable | Always | Column (c), basis for depreciation. |
| `recovery_period` | string, nullable | Always | Column (d), recovery period, as printed. |
| `convention` | string, nullable | Always | Column (e), convention, as printed. |
| `method` | string, nullable | Always | Column (f), method, as printed. |
| `depreciation_deduction` | string (money), nullable | Always | Column (g), depreciation deduction. |
### PropertySaleRow
One property row of Form 4797, Part I line 2 or Part II line 10.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------- | ------------ | ----------------------------------------------------------------------- |
| `description` | string, nullable | Always | Column (a), description of property. |
| `date_acquired` | string (as printed), nullable | Always | Column (b), date acquired, as printed. |
| `date_sold` | string (as printed), nullable | Always | Column (c), date sold, as printed. |
| `gross_sales_price` | string (money), nullable | Always | Column (d), gross sales price. |
| `depreciation_allowed` | string (money), nullable | Always | Column (e), depreciation allowed or allowable since acquisition. |
| `cost_basis` | string (money), nullable | Always | Column (f), cost or other basis, plus improvements and expense of sale. |
| `gain_loss` | string (money), nullable | Always | Column (g), gain or loss. |
### Schedule1
Schedule 1 (Form 1040), additional income and adjustments to income.
| Key | Type | Present when | Description |
| --------------------------------- | ----------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | Name(s) shown on Form 1040, as the schedule prints it, inside a filed return and on a schedule uploaded on its own. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `line_1_state_local_refunds` | string (money), nullable | Always | Line 1, taxable refunds, credits or offsets of state and local income taxes. |
| `line_2a_alimony_received` | string (money), nullable | Always | Line 2a, alimony received. |
| `line_2b_divorce_date` | string (as printed), nullable | Always | Line 2b, date of original divorce or separation agreement, as printed. |
| `line_3_business_income_sch_c` | string (money), nullable | Always | Line 3, business income or (loss) (Schedule C). |
| `line_4_other_gains_4797` | string (money), nullable | Always | Line 4, other gains or (losses) (Form 4797). |
| `line_5_rental_real_estate_sch_e` | string (money), nullable | Always | Line 5, rental real estate, royalties, partnerships, S corporations, trusts and similar (Schedule E). |
| `line_6_farm_income_sch_f` | string (money), nullable | Always | Line 6, farm income or (loss) (Schedule F). |
| `line_7_unemployment` | string (money), nullable | Always | Line 7, unemployment compensation. |
| `other_income` | object | Always | Line 8, other income, lines 8a through 8z. |
| `line_9_total_other_income` | string (money), nullable | Always | Line 9, total other income: lines 8a through 8z added together. |
| `line_10_total_additional_income` | string (money), nullable | Always | Line 10, lines 1 through 7 and 9 combined. |
| `adjustments` | object | Always | Part II, adjustments to income, lines 11 through 26. |
#### `Schedule1.other_income`
Line 8, other income, lines 8a through 8z.
| Key | Type | Present when | Description |
| ------------------------------------------- | ------------------------ | ------------ | ----------------------------------------------------------------------------------------------------------------- |
| `line_8a_nol` | string (money), nullable | Always | Line 8a, net operating loss. |
| `line_8b_gambling` | string (money), nullable | Always | Line 8b, gambling. |
| `line_8c_cancellation_of_debt` | string (money), nullable | Always | Line 8c, cancellation of debt. |
| `line_8d_foreign_earned_income_exclusion` | string (money), nullable | Always | Line 8d, foreign earned income exclusion from Form 2555. |
| `line_8e_income_form_8853` | string (money), nullable | Always | Line 8e, income from Form 8853. |
| `line_8f_income_form_8889` | string (money), nullable | Always | Line 8f, income from Form 8889. |
| `line_8g_alaska_permanent_fund` | string (money), nullable | Always | Line 8g, Alaska Permanent Fund dividends. |
| `line_8h_jury_duty` | string (money), nullable | Always | Line 8h, jury duty pay. |
| `line_8i_prizes_awards` | string (money), nullable | Always | Line 8i, prizes and awards. |
| `line_8j_activity_not_for_profit` | string (money), nullable | Always | Line 8j, activity not engaged in for profit income. |
| `line_8k_stock_options` | string (money), nullable | Always | Line 8k, stock options. |
| `line_8l_rental_personal_property` | string (money), nullable | Always | Line 8l, income from the rental of personal property engaged in for profit but not as a business. |
| `line_8m_olympic_medals` | string (money), nullable | Always | Line 8m, Olympic and Paralympic medals and USOC prize money. |
| `line_8n_section_951a_inclusion` | string (money), nullable | Always | Line 8n, section 951(a) inclusion. |
| `line_8o_section_951a_a_inclusion` | string (money), nullable | Always | Line 8o, section 951A(a) inclusion. |
| `line_8p_section_461l_excess_business_loss` | string (money), nullable | Always | Line 8p, section 461(l) excess business loss adjustment. |
| `line_8q_able_distributions` | string (money), nullable | Always | Line 8q, taxable distributions from an ABLE account. |
| `line_8r_scholarship_fellowship` | string (money), nullable | Always | Line 8r, scholarship and fellowship grants not reported on Form W-2. |
| `line_8s_medicaid_waiver` | string (money), nullable | Always | Line 8s, nontaxable Medicaid waiver payments included on line 1a or 1d, entered as a negative amount. |
| `line_8t_pension_nonqualified_457` | string (money), nullable | Always | Line 8t, pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. |
| `line_8u_wages_incarcerated` | string (money), nullable | Always | Line 8u, wages earned while incarcerated. |
| `line_8v_digital_assets_ordinary` | string (money), nullable | Always | Line 8v, digital assets received as ordinary income not reported elsewhere. |
| `line_8z_other` | string (money), nullable | Always | Line 8z, other income. |
#### `Schedule1.adjustments`
Part II, adjustments to income, lines 11 through 26.
| Key | Type | Present when | Description |
| -------------------------------------- | ----------------------------- | ------------ | -------------------------------------------------------------------------------------------------------------------- |
| `line_11_educator_expenses` | string (money), nullable | Always | Line 11, educator expenses. |
| `line_12_certain_business_expenses` | string (money), nullable | Always | Line 12, certain business expenses of reservists, performing artists and fee-basis government officials (Form 2106). |
| `line_13_hsa_deduction` | string (money), nullable | Always | Line 13, health savings account deduction (Form 8889). |
| `line_14_moving_expenses_armed_forces` | string (money), nullable | Always | Line 14, moving expenses for members of the Armed Forces (Form 3903). |
| `line_15_se_tax_deduction_half` | string (money), nullable | Always | Line 15, deductible part of self-employment tax (Schedule SE). |
| `line_16_se_retirement_plans` | string (money), nullable | Always | Line 16, self-employed SEP, SIMPLE and qualified plans. |
| `line_17_se_health_insurance` | string (money), nullable | Always | Line 17, self-employed health insurance deduction. |
| `line_18_early_withdrawal_penalty` | string (money), nullable | Always | Line 18, penalty on early withdrawal of savings. |
| `line_19a_alimony_paid` | string (money), nullable | Always | Line 19a, alimony paid. |
| `line_19b_divorce_date` | string (as printed), nullable | Always | Line 19b, date of original divorce or separation agreement, as printed. |
| `line_20_ira_deduction` | string (money), nullable | Always | Line 20, IRA deduction. |
| `line_21_student_loan_interest` | string (money), nullable | Always | Line 21, student loan interest deduction. |
| `line_22_reserved` | string (money), nullable | Always | Line 22, reserved for future use, on schedules that print it so. |
| `line_23_archer_msa` | string (money), nullable | Always | Line 23, Archer MSA deduction. |
| `line_24_other_adjustments_total` | string (money), nullable | Always | Line 24z or the line 24 total, other adjustments, as the schedule prints it. |
| `line_25_sum_24_sub` | string (money), nullable | Always | Line 25, total other adjustments: lines 24a through 24z added together. |
| `line_26_total_adjustments` | string (money), nullable | Always | Line 26, total adjustments to income: lines 11 through 23 and 25 added together. |
### Schedule2
Schedule 2 (Form 1040), additional taxes.
| Key | Type | Present when | Description |
| -------------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | Name(s) shown on Form 1040, as the schedule prints it, inside a filed return and on a schedule uploaded on its own. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `line_1a_excess_aptc_repayment` | string (money), nullable | Always | Line 1a, excess advance premium tax credit repayment (Form 8962). |
| `line_1b_clean_vehicle_repayment_new` | string (money), nullable | Always | Line 1b, repayment of new clean vehicle credit transferred to a dealer. |
| `line_1c_clean_vehicle_repayment_used` | string (money), nullable | Always | Line 1c, repayment of previously owned clean vehicle credit transferred to a dealer. |
| `line_1d_recapture_net_epe` | string (money), nullable | Always | Line 1d, recapture of net elective payment election amount. |
| `line_1e_excessive_payments_ep` | string (money), nullable | Always | Line 1e, excessive payments (Form 4255). |
| `line_1f_excessive_payments_20pct` | string (money), nullable | Always | Line 1f, the 20 percent excessive payment amount (Form 4255). |
| `line_1y_other_additions` | string (money), nullable | Always | Line 1y, other additions to tax. |
| `line_1z_total_additions` | string (money), nullable | Always | Line 1z, lines 1a through 1y added together. |
| `line_2_amt` | string (money), nullable | Always | Line 2, alternative minimum tax (Form 6251). |
| `line_3_total` | string (money), nullable | Always | Line 3, lines 1z and 2 added together. |
| `line_4_se_tax` | string (money), nullable | Always | Line 4, self-employment tax (Schedule SE). |
| `line_5_ss_medicare_unreported_tips` | string (money), nullable | Always | Line 5, Social Security and Medicare tax on unreported tip income (Form 4137). |
| `line_6_uncollected_ss_medicare_wages` | string (money), nullable | Always | Line 6, uncollected Social Security and Medicare tax on wages (Form 8919). |
| `line_7_total_additional_ss_medicare` | string (money), nullable | Always | Line 7, total additional Social Security and Medicare tax: lines 5 and 6 added together. |
| `line_8_additional_tax_ira` | string (money), nullable | Always | Line 8, additional tax on IRAs or other tax-favored accounts (Form 5329). |
| `line_9_household_employment` | string (money), nullable | Always | Line 9, household employment taxes (Schedule H). |
| `line_10_homebuyer_repayment` | string (money), nullable | Always | Line 10, repayment of first-time homebuyer credit (Form 5405). |
| `line_11_additional_medicare_tax` | string (money), nullable | Always | Line 11, additional Medicare tax (Form 8959). |
| `line_12_net_investment_income_tax` | string (money), nullable | Always | Line 12, net investment income tax (Form 8960). |
| `line_13_uncollected_ss_medicare_w2` | string (money), nullable | Always | Line 13, uncollected Social Security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12. |
| `line_14_interest_453a` | string (money), nullable | Always | Line 14, interest on tax due on installment income from the sale of certain residential lots and timeshares. |
| `line_15_interest_453l` | string (money), nullable | Always | Line 15, interest on the deferred tax on gain from certain installment sales with a sales price over 150,000 dollars. |
| `line_16_recapture_other_credits` | string (money), nullable | Always | Line 16, recapture of low-income housing credit (Form 8611). |
| `line_17_other_additional_taxes` | string (money), nullable | Always | Line 17, other additional taxes, total of lines 17a through 17z. |
| `line_18_total` | string (money), nullable | Always | Line 18, total additional taxes: lines 17a through 17z added together. |
| `line_19_recapture_net_epe` | string (money), nullable | Always | Line 19, recapture of net elective payment election amount, on schedules that print it here. |
| `line_20_section_965_deferred` | string (money), nullable | Always | Line 20, section 965 net tax liability installment from Form 965-A. |
| `line_21_total_other_taxes` | string (money), nullable | Always | Line 21, total other taxes: lines 4, 7 through 16 and 18 added together. |
### Schedule3
Schedule 3 (Form 1040), additional credits and payments.
| Key | Type | Present when | Description |
| ------------------------------------ | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | Name(s) shown on Form 1040, as the schedule prints it, inside a filed return and on a schedule uploaded on its own. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `line_1_foreign_tax_credit` | string (money), nullable | Always | Line 1, foreign tax credit (Form 1116). |
| `line_2_dependent_care_credit` | string (money), nullable | Always | Line 2, credit for child and dependent care expenses (Form 2441). |
| `line_3_education_credits` | string (money), nullable | Always | Line 3, education credits from Form 8863, line 19. |
| `line_4_retirement_savings_credit` | string (money), nullable | Always | Line 4, retirement savings contributions credit (Form 8880). |
| `line_5a_residential_clean_energy` | string (money), nullable | Always | Line 5a, residential clean energy credit (Form 5695). |
| `line_5b_energy_efficient_home` | string (money), nullable | Always | Line 5b, energy efficient home improvement credit (Form 5695). |
| `line_6a_general_business_credit` | string (money), nullable | Always | Line 6a, general business credit (Form 3800). |
| `line_6b_prior_year_min_tax` | string (money), nullable | Always | Line 6b, credit for prior year minimum tax (Form 8801). |
| `line_6c_adoption_credit` | string (money), nullable | Always | Line 6c, adoption credit (Form 8839). |
| `line_6d_elderly_disabled` | string (money), nullable | Always | Line 6d, credit for the elderly or disabled (Schedule R). |
| `line_6e_alt_motor_vehicle` | string (money), nullable | Always | Line 6e, reserved for future use, formerly the alternative motor vehicle credit. |
| `line_6f_clean_vehicle_credit` | string (money), nullable | Always | Line 6f, clean vehicle credit (Form 8936). |
| `line_6g_mortgage_interest_credit` | string (money), nullable | Always | Line 6g, mortgage interest credit (Form 8396). |
| `line_6h_dc_homebuyer_credit` | string (money), nullable | Always | Line 6h, District of Columbia first-time homebuyer credit (Form 8859). |
| `line_6i_qualified_ev_credit` | string (money), nullable | Always | Line 6i, qualified electric vehicle credit (Form 8834). |
| `line_6j_alt_fuel_refueling_credit` | string (money), nullable | Always | Line 6j, alternative fuel vehicle refueling property credit (Form 8911). |
| `line_6k_tax_credit_bonds` | string (money), nullable | Always | Line 6k, credit to holders of tax credit bonds (Form 8912). |
| `line_6l_form_8978_credit` | string (money), nullable | Always | Line 6l, amount on Form 8978, line 14. |
| `line_6m_prev_owned_clean_vehicle` | string (money), nullable | Always | Line 6m, previously owned clean vehicle credit (Form 8936). |
| `line_6_other_nonrefundable_credits` | string (money), nullable | Always | Line 6z, other nonrefundable credits. |
| `line_7_total_nonrefundable` | string (money), nullable | Always | Line 7, total other nonrefundable credits: lines 6a through 6z added together. |
| `line_8_total_nonrefundable_final` | string (money), nullable | Always | Line 8, lines 1 through 5 and 7 added together. |
| `line_9_net_premium_tax_credit` | string (money), nullable | Always | Line 9, net premium tax credit (Form 8962). |
| `line_10_extension_payment` | string (money), nullable | Always | Line 10, amount paid with request for extension to file. |
| `line_11_excess_ss_rrta` | string (money), nullable | Always | Line 11, excess Social Security and tier 1 RRTA tax withheld. |
| `line_12_federal_fuels_credit` | string (money), nullable | Always | Line 12, credit for federal tax on fuels (Form 4136). |
| `line_13_other_refundable_credits` | string (money), nullable | Always | Line 13z or the line 13 total, other payments or refundable credits, as the schedule prints it. |
| `line_14_total` | string (money), nullable | Always | Line 14, total other payments or refundable credits: lines 13a through 13z added together. |
| `line_15_total_refundable_final` | string (money), nullable | Always | Line 15, lines 9 through 12 and 14 added together. |
### ScheduleA
Schedule A (Form 1040), itemized deductions.
| Key | Type | Present when | Description |
| ----------------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on Form 1040 or 1040-SR when the schedule is uploaded on its own; null inside a filed return. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `line_1_medical_dental_expenses` | string (money), nullable | Always | Line 1, medical and dental expenses. |
| `line_2_agi` | string (money), nullable | Always | Line 2, adjusted gross income from Form 1040, line 11. |
| `line_3_agi_75pct` | string (money), nullable | Always | Line 3, 7.5 percent of line 2. |
| `line_4_medical_deduction` | string (money), nullable | Always | Line 4, line 1 less line 3, when positive. |
| `line_5a_state_local_income_or_sales_tax` | string (money), nullable | Always | Line 5a, state and local income taxes or general sales taxes. |
| `flag_5a_sales_tax_elected` | boolean, nullable | Always | Line 5a, the box electing general sales taxes instead of income taxes. |
| `line_5b_real_estate_taxes` | string (money), nullable | Always | Line 5b, state and local real estate taxes. |
| `line_5c_personal_property_taxes` | string (money), nullable | Always | Line 5c, state and local personal property taxes. |
| `line_5d_sum_5a_5c` | string (money), nullable | Always | Line 5d, lines 5a through 5c added together. |
| `line_5e_smaller_sum_or_cap` | string (money), nullable | Always | Line 5e, the smaller of line 5d or the state and local tax cap. |
| `line_6_other_taxes` | string (money), nullable | Always | Line 6, other taxes. |
| `line_7_sum_taxes` | string (money), nullable | Always | Line 7, taxes you paid: lines 5e and 6 added together. |
| `line_8a_home_mortgage_interest_1098` | string (money), nullable | Always | Line 8a, home mortgage interest and points reported on Form 1098. |
| `line_8b_home_mortgage_interest_not_1098` | string (money), nullable | Always | Line 8b, home mortgage interest not reported on Form 1098. |
| `line_8c_points_not_1098` | string (money), nullable | Always | Line 8c, points not reported on Form 1098. |
| `line_8d_mortgage_insurance_premiums` | string (money), nullable | Always | Line 8d, mortgage insurance premiums, on schedules that print the line. |
| `line_8e_sum_interest` | string (money), nullable | Always | Line 8e, lines 8a through 8d added together. |
| `line_9_investment_interest` | string (money), nullable | Always | Line 9, investment interest (Form 4952). |
| `line_10_sum_interest` | string (money), nullable | Always | Line 10, interest you paid: lines 8e and 9 added together. |
| `line_11_gifts_cash_check` | string (money), nullable | Always | Line 11, gifts by cash or check. |
| `line_12_gifts_noncash` | string (money), nullable | Always | Line 12, gifts other than by cash or check. |
| `line_13_carryover` | string (money), nullable | Always | Line 13, carryover from the prior year. |
| `line_14_sum_gifts` | string (money), nullable | Always | Line 14, gifts to charity: lines 11 through 13 added together. |
| `line_15_casualty_theft` | string (money), nullable | Always | Line 15, casualty and theft losses (Form 4684). |
| `line_16_other_itemized` | string (money), nullable | Always | Line 16, other itemized deductions. |
| `line_17_total_itemized` | string (money), nullable | Always | Line 17, total itemized deductions: lines 4, 7, 10, 14, 15 and 16 added together. |
| `line_18_elect_itemize` | boolean, nullable | Always | Line 18, the box electing to itemize although the standard deduction is larger, yes or no as marked. |
### ScheduleB
Schedule B (Form 1040), interest and ordinary dividends.
| Key | Type | Present when | Description |
| ----------------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the schedule is uploaded on its own; null inside a filed return. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `interest_items` | array of objects | Always | Part I line 1, one entry per payer. |
| `line_2_interest_subtotal` | string (money), nullable | Always | Line 2, the line 1 amounts added together. |
| `line_3_excludable_savings_bond_interest` | string (money), nullable | Always | Line 3, excludable interest on series EE and I U.S. savings bonds (Form 8815). |
| `line_4_taxable_interest_total` | string (money), nullable | Always | Line 4, taxable interest: line 2 less line 3. |
| `dividend_items` | array of objects | Always | Part II line 5, one entry per payer. |
| `line_6_ordinary_dividends_total` | string (money), nullable | Always | Line 6, ordinary dividends: the line 5 amounts added together. |
| `flag_7a_foreign_account` | boolean, nullable | Always | Line 7a, a financial interest in or signature authority over a foreign financial account. |
| `flag_7a_fbar_required` | boolean, nullable | Always | Line 7a, required to file FinCEN Form 114. |
| `line_7b_foreign_country_names` | string, nullable | Always | Line 7b, name of the foreign country where the financial account is located, as printed. |
| `flag_8_foreign_trust` | boolean, nullable | Always | Line 8, received a distribution from, or was the grantor of or transferor to, a foreign trust. |
#### `ScheduleB.interest_items[]`
One payer row of Schedule B, Part I line 1.
| Key | Type | Present when | Description |
| ---------------- | ------------------------ | ------------ | ---------------------------------------------------------------------- |
| `payer_name` | string, nullable | Always | Name of payer, as printed. |
| `amount` | string (money), nullable | Always | Amount of interest. |
| `ownership_code` | string, nullable | Always | The ownership code printed beside the row on a joint return, when any. |
#### `ScheduleB.dividend_items[]`
One payer row of Schedule B, Part II line 5.
| Key | Type | Present when | Description |
| ---------------- | ------------------------ | ------------ | ---------------------------------------------------------------------- |
| `payer_name` | string, nullable | Always | Name of payer, as printed. |
| `amount` | string (money), nullable | Always | Amount of ordinary dividends. |
| `ownership_code` | string, nullable | Always | The ownership code printed beside the row on a joint return, when any. |
### ScheduleC
Schedule C (Form 1040), profit or loss from business, for one business.
| Key | Type | Present when | Description |
| ------------------------------ | ------------------------ | --------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name of the proprietor printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the proprietor's social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `business_info` | object | Always | The heading: proprietor, business and the questions on lines A through J. |
| `income` | object | Always | Part I, income, lines 1 through 7. |
| `expenses` | object | Always | Part II, expenses, lines 8 through 32b. |
| `cogs` | object | Always | Part III, cost of goods sold, lines 33 through 42. |
| `vehicle` | object | Always | Part IV, information on your vehicle, lines 43 through 47b. |
| `part_v_other_expenses` | array of objects | Always | Part V, other expenses, one entry per line listed. |
| `line_48_total_other_expenses` | string (money), nullable | Always | Line 48, total other expenses: the Part V lines added together. |
#### `ScheduleC.business_info`
The heading: proprietor, business and the questions on lines A through J.
| Key | Type | Present when | Description |
| ------------------------------- | ----------------- | ------------ | ----------------------------------------------------------------------- |
| `proprietor_name` | string, nullable | Always | Name of proprietor. |
| `ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `line_a_principal_business` | string, nullable | Always | Line A, principal business or profession. |
| `line_b_business_code` | string, nullable | Always | Line B, business code. |
| `line_c_business_name` | string, nullable | Always | Line C, business name. |
| `line_d_ein` | string, nullable | Always | Line D, employer identification number, masked to the last four digits. |
| `line_e_address` | string, nullable | Always | Line E, business address. |
| `line_f_accounting_method` | string, nullable | Always | Line F, accounting method: cash, accrual or other. |
| `flag_g_material_participation` | boolean, nullable | Always | Line G, materially participated in the operation of the business. |
| `flag_h_started_during_year` | boolean, nullable | Always | Line H, started or acquired the business during the year. |
| `flag_i_1099_required` | boolean, nullable | Always | Line I, made payments that would require Forms 1099. |
| `flag_j_1099_filed` | boolean, nullable | Always | Line J, filed or will file the required Forms 1099. |
#### `ScheduleC.income`
Part I, income, lines 1 through 7.
| Key | Type | Present when | Description |
| --------------------------- | ------------------------ | ------------ | ---------------------------------------------------------------------------------------- |
| `line_1_statutory_employee` | boolean, nullable | Always | Line 1, the statutory employee box, yes or no as marked. |
| `line_1_gross_receipts` | string (money), nullable | Always | Line 1, gross receipts or sales. |
| `line_2_returns_allowances` | string (money), nullable | Always | Line 2, returns and allowances. |
| `line_3_net` | string (money), nullable | Always | Line 3, line 1 less line 2. |
| `line_4_cogs` | string (money), nullable | Always | Line 4, cost of goods sold (line 42). |
| `line_5_gross_profit` | string (money), nullable | Always | Line 5, gross profit: line 3 less line 4. |
| `line_6_other_income` | string (money), nullable | Always | Line 6, other income, including federal and state gasoline or fuel tax credit or refund. |
| `line_7_gross_income` | string (money), nullable | Always | Line 7, gross income: lines 5 and 6 added together. |
#### `ScheduleC.expenses`
Part II, expenses, lines 8 through 32b.
| Key | Type | Present when | Description |
| ------------------------------------- | ------------------------ | ------------ | ----------------------------------------------------------------------------------------------------- |
| `line_8_advertising` | string (money), nullable | Always | Line 8, advertising. |
| `line_9_car_truck` | string (money), nullable | Always | Line 9, car and truck expenses. |
| `line_10_commissions_fees` | string (money), nullable | Always | Line 10, commissions and fees. |
| `line_11_contract_labor` | string (money), nullable | Always | Line 11, contract labor. |
| `line_12_depletion` | string (money), nullable | Always | Line 12, depletion. |
| `line_13_depreciation` | string (money), nullable | Always | Line 13, depreciation and section 179 expense deduction. |
| `line_14_employee_benefits` | string (money), nullable | Always | Line 14, employee benefit programs, other than on line 19. |
| `line_15_insurance` | string (money), nullable | Always | Line 15, insurance, other than health. |
| `line_16a_mortgage_interest` | string (money), nullable | Always | Line 16a, interest, mortgage paid to banks and similar. |
| `line_16b_other_interest` | string (money), nullable | Always | Line 16b, interest, other. |
| `line_17_legal_professional` | string (money), nullable | Always | Line 17, legal and professional services. |
| `line_18_office_expense` | string (money), nullable | Always | Line 18, office expense. |
| `line_19_pension` | string (money), nullable | Always | Line 19, pension and profit-sharing plans. |
| `line_20a_rent_equipment` | string (money), nullable | Always | Line 20a, rent or lease of vehicles, machinery and equipment. |
| `line_20b_rent_other` | string (money), nullable | Always | Line 20b, rent or lease of other business property. |
| `line_21_repairs` | string (money), nullable | Always | Line 21, repairs and maintenance. |
| `line_22_supplies` | string (money), nullable | Always | Line 22, supplies, not included in Part III. |
| `line_23_taxes_licenses` | string (money), nullable | Always | Line 23, taxes and licenses. |
| `line_24a_travel` | string (money), nullable | Always | Line 24a, travel. |
| `line_24b_meals` | string (money), nullable | Always | Line 24b, deductible meals. |
| `line_25_utilities` | string (money), nullable | Always | Line 25, utilities. |
| `line_26_wages` | string (money), nullable | Always | Line 26, wages, less employment credits. |
| `line_27a_other_expenses` | string (money), nullable | Always | Line 27a, other expenses, from line 48. |
| `line_27b_energy_efficient_buildings` | string (money), nullable | Always | Line 27b, energy efficient commercial buildings deduction (Form 7205). |
| `line_28_total_expenses` | string (money), nullable | Always | Line 28, total expenses before expenses for business use of home: lines 8 through 27b added together. |
| `line_29_tentative_profit` | string (money), nullable | Always | Line 29, tentative profit or (loss): line 7 less line 28. |
| `line_30_home_office_expense` | string (money), nullable | Always | Line 30, expenses for business use of your home. |
| `line_31_net_profit_loss` | string (money), nullable | Always | Line 31, net profit or (loss): line 29 less line 30. |
| `line_32a_all_at_risk` | boolean, nullable | Always | Line 32a, all investment is at risk, yes or no as marked. |
| `line_32b_some_not_at_risk` | boolean, nullable | Always | Line 32b, some investment is not at risk, yes or no as marked. |
#### `ScheduleC.cogs`
Part III, cost of goods sold, lines 33 through 42.
| Key | Type | Present when | Description |
| ----------------------------- | ------------------------ | ------------ | ---------------------------------------------------------------------------------------------------------------------------- |
| `line_33_valuation_method` | string, nullable | Always | Line 33, method used to value closing inventory, as marked: cost, lower of cost or market, or other. |
| `line_34_valuation_change` | boolean, nullable | Always | Line 34, a change in determining quantities, costs or valuations between opening and closing inventory, yes or no as marked. |
| `line_35_inventory_beginning` | string (money), nullable | Always | Line 35, inventory at beginning of year. |
| `line_36_purchases` | string (money), nullable | Always | Line 36, purchases less cost of items withdrawn for personal use. |
| `line_37_cost_of_labor` | string (money), nullable | Always | Line 37, cost of labor. |
| `line_38_materials_supplies` | string (money), nullable | Always | Line 38, materials and supplies. |
| `line_39_other_costs` | string (money), nullable | Always | Line 39, other costs. |
| `line_40_sum` | string (money), nullable | Always | Line 40, lines 35 through 39 added together. |
| `line_41_inventory_ending` | string (money), nullable | Always | Line 41, inventory at end of year. |
| `line_42_cogs` | string (money), nullable | Always | Line 42, cost of goods sold: line 40 less line 41. |
#### `ScheduleC.vehicle`
Part IV, information on your vehicle, lines 43 through 47b.
| Key | Type | Present when | Description |
| -------------------------------- | ----------------------------- | ------------ | ----------------------------------------------------------------------------------------------- |
| `line_43_date_placed_in_service` | string (as printed), nullable | Always | Line 43, date the vehicle was placed in service for business purposes, as printed. |
| `line_44a_business_miles` | string, nullable | Always | Line 44a, business miles driven, as printed. |
| `line_44b_commuting_miles` | string, nullable | Always | Line 44b, commuting miles driven, as printed. |
| `line_44c_other_miles` | string, nullable | Always | Line 44c, other miles driven, as printed. |
| `line_45_personal_use` | boolean, nullable | Always | Line 45, the vehicle was available for personal use during off-duty hours, yes or no as marked. |
| `line_46_another_vehicle` | boolean, nullable | Always | Line 46, another vehicle was available for personal use, yes or no as marked. |
| `line_47a_evidence` | boolean, nullable | Always | Line 47a, evidence to support the deduction exists, yes or no as marked. |
| `line_47b_evidence_written` | boolean, nullable | Always | Line 47b, the evidence is written, yes or no as marked. |
#### `ScheduleC.part_v_other_expenses[]`
One line of Schedule C, Part V, other expenses.
| Key | Type | Present when | Description |
| ------------- | ------------------------ | ------------ | ------------------------- |
| `description` | string, nullable | Always | The expense as described. |
| `amount` | string (money), nullable | Always | The amount. |
### ScheduleD
Schedule D (Form 1040), capital gains and losses.
| Key | Type | Present when | Description |
| --------------- | ----------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name(s) shown on return when the schedule is uploaded on its own; null inside a filed return. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `disposed_qof` | boolean, nullable | Always | The box for disposing of an investment in a qualified opportunity fund during the year. |
| `short_term` | object | Always | Part I, short-term capital gains and losses, lines 1a through 7. |
| `long_term` | object | Always | Part II, long-term capital gains and losses, lines 8a through 15. |
| `summary` | object | Always | Part III, summary, lines 16 through 22. |
#### `ScheduleD.short_term`
Part I, short-term capital gains and losses, lines 1a through 7.
| Key | Type | Present when | Description |
| ------------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------------------------------------------------- |
| `line_1a_proceeds` | string (money), nullable | Always | Line 1a, short-term transactions reported on Form 1099-B with basis reported and no adjustments, column (d) proceeds. |
| `line_1a_cost` | string (money), nullable | Always | Line 1a, column (e) cost or other basis. |
| `line_1a_adjustment` | string (money), nullable | Always | Line 1a, column (g) adjustments to gain or loss. |
| `line_1a_gain_loss` | string (money), nullable | Always | Line 1a, column (h) gain or (loss). |
| `line_1b_proceeds` | string (money), nullable | Always | Line 1b, short-term transactions from Form 8949 with box A checked, column (d) proceeds. |
| `line_1b_cost` | string (money), nullable | Always | Line 1b, column (e) cost or other basis. |
| `line_1b_adjustment` | string (money), nullable | Always | Line 1b, column (g) adjustments to gain or loss. |
| `line_1b_gain_loss` | string (money), nullable | Always | Line 1b, column (h) gain or (loss). |
| `line_2_box_b_proceeds` | string (money), nullable | Always | Line 2, short-term transactions from Form 8949 with box B checked, column (d) proceeds. |
| `line_2_box_b_cost` | string (money), nullable | Always | Line 2, column (e) cost or other basis. |
| `line_2_box_b_adjustment` | string (money), nullable | Always | Line 2, column (g) adjustments to gain or loss. |
| `line_2_box_b_gain_loss` | string (money), nullable | Always | Line 2, column (h) gain or (loss). |
| `line_3_box_c_proceeds` | string (money), nullable | Always | Line 3, short-term transactions from Form 8949 with box C checked, column (d) proceeds. |
| `line_3_box_c_cost` | string (money), nullable | Always | Line 3, column (e) cost or other basis. |
| `line_3_box_c_adjustment` | string (money), nullable | Always | Line 3, column (g) adjustments to gain or loss. |
| `line_3_box_c_gain_loss` | string (money), nullable | Always | Line 3, column (h) gain or (loss). |
| `line_4_short_term_from_6252_etc` | string (money), nullable | Always | Line 4, short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781 and 8824. |
| `line_5_short_term_from_partnerships` | string (money), nullable | Always | Line 5, net short-term gain or (loss) from partnerships, S corporations, estates and trusts from Schedule(s) K-1. |
| `line_6_short_term_loss_carryover` | string (money), nullable | Always | Line 6, short-term capital loss carryover. |
| `line_7_net_short_term` | string (money), nullable | Always | Line 7, net short-term capital gain or (loss): lines 1a through 6 combined in column (h). |
#### `ScheduleD.long_term`
Part II, long-term capital gains and losses, lines 8a through 15.
| Key | Type | Present when | Description |
| ------------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------------------------------------------------------------- |
| `line_8a_proceeds` | string (money), nullable | Always | Line 8a, long-term transactions reported on Form 1099-B with basis reported and no adjustments, column (d) proceeds. |
| `line_8a_cost` | string (money), nullable | Always | Line 8a, column (e) cost or other basis. |
| `line_8a_adjustment` | string (money), nullable | Always | Line 8a, column (g) adjustments to gain or loss. |
| `line_8a_gain_loss` | string (money), nullable | Always | Line 8a, column (h) gain or (loss). |
| `line_8b_proceeds` | string (money), nullable | Always | Line 8b, long-term transactions from Form 8949 with box D checked, column (d) proceeds. |
| `line_8b_cost` | string (money), nullable | Always | Line 8b, column (e) cost or other basis. |
| `line_8b_adjustment` | string (money), nullable | Always | Line 8b, column (g) adjustments to gain or loss. |
| `line_8b_gain_loss` | string (money), nullable | Always | Line 8b, column (h) gain or (loss). |
| `line_9_box_e_proceeds` | string (money), nullable | Always | Line 9, long-term transactions from Form 8949 with box E checked, column (d) proceeds. |
| `line_9_box_e_cost` | string (money), nullable | Always | Line 9, column (e) cost or other basis. |
| `line_9_box_e_adjustment` | string (money), nullable | Always | Line 9, column (g) adjustments to gain or loss. |
| `line_9_box_e_gain_loss` | string (money), nullable | Always | Line 9, column (h) gain or (loss). |
| `line_10_box_f_proceeds` | string (money), nullable | Always | Line 10, long-term transactions from Form 8949 with box F checked, column (d) proceeds. |
| `line_10_box_f_cost` | string (money), nullable | Always | Line 10, column (e) cost or other basis. |
| `line_10_box_f_adjustment` | string (money), nullable | Always | Line 10, column (g) adjustments to gain or loss. |
| `line_10_box_f_gain_loss` | string (money), nullable | Always | Line 10, column (h) gain or (loss). |
| `line_11_gain_4797_2439_6252` | string (money), nullable | Always | Line 11, gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781 and 8824. |
| `line_12_long_term_from_partnerships` | string (money), nullable | Always | Line 12, net long-term gain or (loss) from partnerships, S corporations, estates and trusts from Schedule(s) K-1. |
| `line_13_capital_gain_distributions` | string (money), nullable | Always | Line 13, capital gain distributions. |
| `line_14_long_term_loss_carryover` | string (money), nullable | Always | Line 14, long-term capital loss carryover. |
| `line_15_net_long_term` | string (money), nullable | Always | Line 15, net long-term capital gain or (loss): lines 8a through 14 combined in column (h). |
#### `ScheduleD.summary`
Part III, summary, lines 16 through 22.
| Key | Type | Present when | Description |
| ----------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------------------------------- |
| `line_16_sum` | string (money), nullable | Always | Line 16, lines 7 and 15 combined. |
| `line_17_both_gains` | boolean, nullable | Always | Line 17, lines 15 and 16 are both gains, yes or no as marked. |
| `line_18_28_rate_gain` | string (money), nullable | Always | Line 18, 28 percent rate gain from the worksheet. |
| `line_19_unrecaptured_1250` | string (money), nullable | Always | Line 19, unrecaptured section 1250 gain from the worksheet. |
| `line_20_both_zero` | boolean, nullable | Always | Line 20, lines 18 and 19 are both zero or blank, yes or no as marked. |
| `line_21_loss_smaller_of` | string (money), nullable | Always | Line 21, the loss on line 16 or the allowable loss limit, whichever is smaller, entered as a negative amount. |
| `line_22_qualified_dividends` | boolean, nullable | Always | Line 22, qualified dividends on Form 1040, line 3a, yes or no as marked. |
### ScheduleE
Schedule E (Form 1040), supplemental income and loss, Parts I through V.
| Key | Type | Present when | Description |
| ---------------------------------- | ------------------------ | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | Always | Name(s) shown on Form 1040, as the schedule prints it, inside a filed return and on a schedule uploaded on its own. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `properties` | array of objects | Always | Part I, one entry per rental or royalty property (columns A through C on each page). |
| `line_23a_total_rents` | string (money), nullable | Always | Line 23a, total of all amounts reported on line 3 for all rental properties. |
| `line_23b_total_royalties` | string (money), nullable | Always | Line 23b, total of all amounts reported on line 4 for all royalty properties. |
| `line_23c_total_mortgage_interest` | string (money), nullable | Always | Line 23c, total of all amounts reported on line 12 for all properties. |
| `line_23d_total_depreciation` | string (money), nullable | Always | Line 23d, total of all amounts reported on line 18 for all properties. |
| `line_23e_total_expenses` | string (money), nullable | Always | Line 23e, total of all amounts reported on line 20 for all properties. |
| `line_24_income_total` | string (money), nullable | Always | Line 24, income: the positive amounts on line 21 added together. |
| `line_25_losses` | string (money), nullable | Always | Line 25, losses: royalty losses from line 21 and rental real estate losses from line 22 added together. |
| `line_26_total_rental_royalty` | string (money), nullable | Always | Line 26, total rental real estate and royalty income or (loss): lines 24 and 25 combined. |
| `partnerships_scorps` | array of objects | Always | Part II line 28, one entry per partnership or S corporation. |
| `line_30_sum_passive_loss` | string (money), nullable | Always | Line 30, the line 29a amounts (columns (h) and (k)) added together. |
| `line_31_sum_passive_income` | string (money), nullable | Always | Line 31, the line 29b amounts (columns (g), (i) and (j)) added together. |
| `line_32_total_partnership_scorp` | string (money), nullable | Always | Line 32, total partnership and S corporation income or (loss): lines 30 and 31 combined. |
| `estates_trusts` | array of objects | Always | Part III line 33, one entry per estate or trust. |
| `line_35_sum_deduction_loss` | string (money), nullable | Always | Line 35, the line 34a amounts (columns (d) and (f)) added together. |
| `line_36_sum_income` | string (money), nullable | Always | Line 36, the line 34b amounts (columns (c) and (e)) added together. |
| `line_37_total_estate_trust` | string (money), nullable | Always | Line 37, total estate and trust income or (loss): lines 35 and 36 combined. |
| `remics` | array of objects | Always | Part IV line 38, one entry per real estate mortgage investment conduit. |
| `line_38_remic_total` | string (money), nullable | Always | Line 38, the REMIC column (e) amounts added together. |
| `line_40_net_farm_rental` | string (money), nullable | Always | Line 40, net farm rental income or (loss) from Form 4835. |
| `line_41_total_income_loss` | string (money), nullable | Always | Line 41, total income or (loss): lines 26, 32, 37, 39 and 40 combined. |
| `line_42_recon_1099s` | string (money), nullable | Always | Line 42, reconciliation of farming and fishing income. |
| `line_43_recon_real_estate_pro` | string (money), nullable | Always | Line 43, reconciliation for real estate professionals. |
#### `ScheduleE.properties[]`
One property column of Schedule E, Part I, lines 1a through 22.
| Key | Type | Present when | Description |
| ------------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------- |
| `line_1a_physical_address` | string, nullable | Always | Line 1a, physical address of the property, as printed. |
| `line_1b_type` | string, nullable | Always | Line 1b, type of property code (1 through 8), as printed. |
| `line_2_fair_rental_days` | integer, nullable | Always | Line 2, fair rental days. |
| `line_2_personal_use_days` | integer, nullable | Always | Line 2, personal use days. |
| `line_2_qjv` | boolean, nullable | Always | Line 2, the qualified joint venture box, yes or no as marked. |
| `line_3_rents` | string (money), nullable | Always | Line 3, rents received. |
| `line_4_royalties` | string (money), nullable | Always | Line 4, royalties received. |
| `line_5_advertising` | string (money), nullable | Always | Line 5, advertising. |
| `line_6_auto_travel` | string (money), nullable | Always | Line 6, auto and travel. |
| `line_7_cleaning_maintenance` | string (money), nullable | Always | Line 7, cleaning and maintenance. |
| `line_8_commissions` | string (money), nullable | Always | Line 8, commissions. |
| `line_9_insurance` | string (money), nullable | Always | Line 9, insurance. |
| `line_10_legal_professional` | string (money), nullable | Always | Line 10, legal and other professional fees. |
| `line_11_management_fees` | string (money), nullable | Always | Line 11, management fees. |
| `line_12_mortgage_interest_banks` | string (money), nullable | Always | Line 12, mortgage interest paid to banks and similar. |
| `line_13_other_interest` | string (money), nullable | Always | Line 13, other interest. |
| `line_14_repairs` | string (money), nullable | Always | Line 14, repairs. |
| `line_15_supplies` | string (money), nullable | Always | Line 15, supplies. |
| `line_16_taxes` | string (money), nullable | Always | Line 16, taxes. |
| `line_17_utilities` | string (money), nullable | Always | Line 17, utilities. |
| `line_18_depreciation_depletion` | string (money), nullable | Always | Line 18, depreciation expense or depletion. |
| `line_19_other_expenses` | string (money), nullable | Always | Line 19, other expenses. |
| `line_20_total_expenses` | string (money), nullable | Always | Line 20, total expenses: lines 5 through 19 added together. |
| `line_21_income_loss` | string (money), nullable | Always | Line 21, income or (loss): line 3 or 4 less line 20. |
| `line_22_deductible_loss_after_limit` | string (money), nullable | Always | Line 22, deductible rental real estate loss after limitation (Form 8582). |
#### `ScheduleE.partnerships_scorps[]`
One row of Schedule E, Part II line 28: a partnership or S corporation.
| Key | Type | Present when | Description |
| ------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------- |
| `name` | string, nullable | Always | Column (a), name. |
| `kind` | string, nullable | Always | Column (b), P for partnership or S for S corporation, as printed. |
| `foreign` | boolean, nullable | Always | Column (c), foreign partnership box. |
| `ein` | string, nullable | Always | Column (d), employer identification number, masked to the last four digits. |
| `basis_required` | boolean, nullable | Always | Column (e), basis computation required box. |
| `not_at_risk` | boolean, nullable | Always | Column (f), some investment not at risk box. |
| `passive_loss` | string (money), nullable | Always | Column (g), passive loss allowed. |
| `passive_income` | string (money), nullable | Always | Column (h), passive income. |
| `nonpassive_loss` | string (money), nullable | Always | Column (i), nonpassive loss allowed. |
| `section_179` | string (money), nullable | Always | Column (j), section 179 expense deduction. |
| `nonpassive_income` | string (money), nullable | Always | Column (k), nonpassive income. |
#### `ScheduleE.estates_trusts[]`
One row of Schedule E, Part III line 33: an estate or trust.
| Key | Type | Present when | Description |
| -------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------- |
| `name` | string, nullable | Always | Column (a), name. |
| `ein` | string, nullable | Always | Column (b), employer identification number, masked to the last four digits. |
| `c_passive_deduction_loss` | string (money), nullable | Always | Column (c), passive deduction or loss allowed. |
| `d_passive_income` | string (money), nullable | Always | Column (d), passive income. |
| `e_deduction_loss` | string (money), nullable | Always | Column (e), deduction or loss. |
| `f_other_income` | string (money), nullable | Always | Column (f), other income. |
#### `ScheduleE.remics[]`
One row of Schedule E, Part IV line 38: a real estate mortgage investment conduit.
| Key | Type | Present when | Description |
| ----------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------- |
| `name` | string, nullable | Always | Column (a), name. |
| `ein` | string, nullable | Always | Column (b), employer identification number, masked to the last four digits. |
| `c_excess_inclusion` | string (money), nullable | Always | Column (c), excess inclusion. |
| `d_taxable_income_loss` | string (money), nullable | Always | Column (d), taxable income (net loss). |
| `e_income` | string (money), nullable | Always | Column (e), income. |
### ScheduleF
Schedule F (Form 1040), profit or loss from farming.
| Key | Type | Present when | Description |
| ------------------------ | ----------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `proprietor_name` | string, nullable | Always | Name of proprietor. |
| `ssn` | string, nullable | Always | Social Security number, masked to the last four digits. |
| `principal_product` | string, nullable | Always | Line A, principal crop or activity. |
| `business_code` | string, nullable | Always | Line B, principal agricultural activity code. |
| `accounting_method` | string, nullable | Always | Line C, accounting method: cash or accrual. |
| `material_participation` | boolean, nullable | Always | Line E, materially participated in the operation of the business. |
| `ein` | string, nullable | Always | Line D, employer identification number, masked to the last four digits. |
| `taxpayer_name` | string, nullable | When the document states it | The name printed under Name of proprietor when the schedule is uploaded on its own; null inside a filed return. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number printed on the schedule when it is uploaded on its own; null inside a filed return. |
| `income` | object | Always | Part I, farm income, cash method, lines 1a through 9. |
| `expenses` | object | Always | Part II, farm expenses, lines 10 through 36. |
| `other_expenses` | array of objects | Always | Line 32 write-in rows, 32a through 32f, each a description and an amount. |
| `accrual_income` | object | Always | Part III, farm income, accrual method, lines 37 through 50. |
#### `ScheduleF.income`
Part I, farm income, cash method, lines 1a through 9.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------ | ------------ | --------------------------------------------------------------------------------------- |
| `line_1a_sales_purchased_livestock` | string (money), nullable | Always | Line 1a, sales of purchased livestock and other resale items. |
| `line_1b_cost` | string (money), nullable | Always | Line 1b, cost or other basis of purchased livestock or other items reported on line 1a. |
| `line_1c_net` | string (money), nullable | Always | Line 1c, line 1a less line 1b. |
| `line_2_sales_raised_livestock` | string (money), nullable | Always | Line 2, sales of livestock, produce, grains and other products you raised. |
| `line_3a_coop_distributions` | string (money), nullable | Always | Line 3a, cooperative distributions (Form(s) 1099-PATR). |
| `line_3b_coop_taxable` | string (money), nullable | Always | Line 3b, cooperative distributions, taxable amount. |
| `line_4a_agricultural_payments` | string (money), nullable | Always | Line 4a, agricultural program payments. |
| `line_4b_agricultural_taxable` | string (money), nullable | Always | Line 4b, agricultural program payments, taxable amount. |
| `line_5a_ccc_loans_reported` | string (money), nullable | Always | Line 5a, Commodity Credit Corporation loans reported under election. |
| `line_5b_ccc_loans_forfeited` | string (money), nullable | Always | Line 5b, Commodity Credit Corporation loans forfeited. |
| `line_5c_ccc_taxable` | string (money), nullable | Always | Line 5c, Commodity Credit Corporation loans forfeited, taxable amount. |
| `line_6a_crop_insurance` | string (money), nullable | Always | Line 6a, crop insurance proceeds and federal crop disaster payments. |
| `line_6b_crop_taxable` | string (money), nullable | Always | Line 6b, crop insurance proceeds, taxable amount. |
| `line_6c_election_deferral` | boolean, nullable | Always | Line 6c, the election to defer to the next year box, yes or no as marked. |
| `line_6d_amount_deferred` | string (money), nullable | Always | Line 6d, amount deferred from the prior year. |
| `line_7_custom_hire` | string (money), nullable | Always | Line 7, custom hire (machine work) income. |
| `line_8_other_income` | string (money), nullable | Always | Line 8, other income. |
| `line_9_gross_income` | string (money), nullable | Always | Line 9, gross income: lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7 and 8 added together. |
#### `ScheduleF.expenses`
Part II, farm expenses, lines 10 through 36.
| Key | Type | Present when | Description |
| ------------------------------ | ------------------------ | ------------ | ------------------------------------------------------------------------------- |
| `line_10_car_truck` | string (money), nullable | Always | Line 10, car and truck expenses. |
| `line_11_chemicals` | string (money), nullable | Always | Line 11, chemicals. |
| `line_12_conservation` | string (money), nullable | Always | Line 12, conservation expenses. |
| `line_13_custom_hire` | string (money), nullable | Always | Line 13, custom hire (machine work). |
| `line_14_depreciation` | string (money), nullable | Always | Line 14, depreciation and section 179 expense. |
| `line_15_employee_benefits` | string (money), nullable | Always | Line 15, employee benefit programs other than on line 23. |
| `line_16_feed` | string (money), nullable | Always | Line 16, feed. |
| `line_17_fertilizer_lime` | string (money), nullable | Always | Line 17, fertilizers and lime. |
| `line_18_freight_trucking` | string (money), nullable | Always | Line 18, freight and trucking. |
| `line_19_gasoline_fuel` | string (money), nullable | Always | Line 19, gasoline, fuel and oil. |
| `line_20_insurance` | string (money), nullable | Always | Line 20, insurance, other than health. |
| `line_21a_mortgage_interest` | string (money), nullable | Always | Line 21a, interest, mortgage paid to banks and similar. |
| `line_21b_other_interest` | string (money), nullable | Always | Line 21b, interest, other. |
| `line_22_labor_hired` | string (money), nullable | Always | Line 22, labor hired, less employment credits. |
| `line_23_pension` | string (money), nullable | Always | Line 23, pension and profit-sharing plans. |
| `line_24a_rent_equipment` | string (money), nullable | Always | Line 24a, rent or lease of vehicles, machinery and equipment. |
| `line_24b_rent_other` | string (money), nullable | Always | Line 24b, rent or lease of other property, including land and animals. |
| `line_25_repairs_maintenance` | string (money), nullable | Always | Line 25, repairs and maintenance. |
| `line_26_seeds_plants` | string (money), nullable | Always | Line 26, seeds and plants. |
| `line_27_storage_warehousing` | string (money), nullable | Always | Line 27, storage and warehousing. |
| `line_28_supplies` | string (money), nullable | Always | Line 28, supplies. |
| `line_29_taxes` | string (money), nullable | Always | Line 29, taxes. |
| `line_30_utilities` | string (money), nullable | Always | Line 30, utilities. |
| `line_31_veterinary` | string (money), nullable | Always | Line 31, veterinary, breeding and medicine. |
| `line_32_other_expenses` | string (money), nullable | Always | Line 32, other expenses, total of lines 32a through 32f. |
| `line_33_total_expenses` | string (money), nullable | Always | Line 33, total expenses: lines 10 through 32f added together. |
| `line_34_net_farm_profit_loss` | string (money), nullable | Always | Line 34, net farm profit or (loss): line 9 less line 33. |
| `line_35_all_at_risk` | boolean, nullable | Always | Line 36a on current forms, all investment is at risk, yes or no as marked. |
| `line_36_some_not_at_risk` | boolean, nullable | Always | Line 36b on current forms, some investment is not at risk, yes or no as marked. |
#### `ScheduleF.other_expenses[]`
One line 32 write-in row on Schedule F.
| Key | Type | Present when | Description |
| ------------- | ------------------------ | ------------ | ------------------------------------ |
| `description` | string, nullable | Always | The write-in description as printed. |
| `amount` | string (money), nullable | Always | The amount for that row. |
#### `ScheduleF.accrual_income`
Part III, farm income, accrual method, lines 37 through 50.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------------ |
| `line_37_sales_products` | string (money), nullable | Always | Line 37, sales of livestock, produce, grains and other products. |
| `line_38a_coop_distributions` | string (money), nullable | Always | Line 38a, cooperative distributions (Form(s) 1099-PATR). |
| `line_38b_coop_taxable` | string (money), nullable | Always | Line 38b, cooperative distributions, taxable amount. |
| `line_39a_agricultural_payments` | string (money), nullable | Always | Line 39a, agricultural program payments. |
| `line_39b_agricultural_taxable` | string (money), nullable | Always | Line 39b, agricultural program payments, taxable amount. |
| `line_40a_ccc_loans_reported` | string (money), nullable | Always | Line 40a, Commodity Credit Corporation loans reported under election. |
| `line_40b_ccc_loans_forfeited` | string (money), nullable | Always | Line 40b, Commodity Credit Corporation loans forfeited. |
| `line_40c_ccc_taxable` | string (money), nullable | Always | Line 40c, Commodity Credit Corporation loans forfeited, taxable amount. |
| `line_41_crop_insurance` | string (money), nullable | Always | Line 41, crop insurance proceeds. |
| `line_42_custom_hire` | string (money), nullable | Always | Line 42, custom hire (machine work) income. |
| `line_43_other_income` | string (money), nullable | Always | Line 43, other income. |
| `line_44_total_right_column` | string (money), nullable | Always | Line 44, lines 37, 38b, 39b, 40a, 40c, 41, 42 and 43 added together. |
| `line_45_inventory_beginning` | string (money), nullable | Always | Line 45, inventory of livestock, produce, grains and other products at beginning of year. |
| `line_46_cost_purchased` | string (money), nullable | Always | Line 46, cost of livestock, produce, grains and other products purchased during the year. |
| `line_47_add_45_46` | string (money), nullable | Always | Line 47, lines 45 and 46 added together. |
| `line_48_inventory_ending` | string (money), nullable | Always | Line 48, inventory of livestock, produce, grains and other products at end of year. |
| `line_49_cost_of_goods_sold` | string (money), nullable | Always | Line 49, cost of livestock, produce, grains and other products sold: line 47 less line 48. |
| `line_50_gross_income` | string (money), nullable | Always | Line 50, gross income: line 44 less line 49. |
### ScheduleK1Identity
Who the Schedule K-1 belongs to, from the schedule's own header.
| Key | Type | Present when | Description |
| -------------- | ----------------- | ------------ | ----------------------------------------------------------------------------------------- |
| `form_type` | string | Always | The parent form the schedule belongs to: 1065 or 1120S. |
| `parent_ein` | string, nullable | Always | The partnership's or corporation's employer identification number, last four digits only. |
| `partner_id` | string, nullable | Always | The recipient's identifying number, last four digits only. |
| `partner_name` | string, nullable | Always | The recipient's name as printed. |
| `tax_year` | integer, nullable | Always | The tax year printed on the schedule. |
### ScheduleK1Metadata
Which revision of the Schedule K-1 the document was printed on.
| Key | Type | Present when | Description |
| --------------- | ----------------- | ------------ | ------------------------------------------------------- |
| `detected_year` | integer, nullable | Always | The tax year the schedule was printed for. |
| `form_type` | string | Always | The parent form the schedule belongs to: 1065 or 1120S. |
### ScheduleK1PartnerElement
One partner's Schedule K-1 (Form 1065) from the packet.
| Key | Type | Present when | Description |
| -------------- | --------------------------- | ------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| `form` | always `1065-K1` | Always | The schedule's form: 1065-K1. |
| `identity` | object (ScheduleK1Identity) | When the document states it | Who the schedule belongs to. |
| `page_indices` | array of integer | When the document states it | Pages of the uploaded file the schedule occupies, counting from zero. |
| `data` | object (Form1065K1) | Always | The schedule's own boxes. |
| `metadata` | object (ScheduleK1Metadata) | When the document states it | Which revision of the schedule the pages were printed on. |
| `statements` | array of TaxStatement | On a Schedule K-1 that was uploaded as a document of its own; absent otherwise. | The supporting statements printed behind the schedule, on a schedule that was uploaded as a document of its own. |
### ScheduleK1ShareholderElement
One shareholder's Schedule K-1 (Form 1120-S) from the packet.
| Key | Type | Present when | Description |
| -------------- | --------------------------- | ------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| `form` | always `1120-S-K1` | Always | The schedule's form: 1120-S-K1. |
| `identity` | object (ScheduleK1Identity) | When the document states it | Who the schedule belongs to. |
| `page_indices` | array of integer | When the document states it | Pages of the uploaded file the schedule occupies, counting from zero. |
| `data` | object (Form1120SK1) | Always | The schedule's own boxes. |
| `metadata` | object (ScheduleK1Metadata) | When the document states it | Which revision of the schedule the pages were printed on. |
| `statements` | array of TaxStatement | On a Schedule K-1 that was uploaded as a document of its own; absent otherwise. | The supporting statements printed behind the schedule, on a schedule that was uploaded as a document of its own. |
### ScheduleLCorp
Schedule L of Form 1120 or Form 1120-S, balance sheets per books, lines 1 through 28.
| Key | Type | Present when | Description |
| ------------------------------------------ | ------------------------- | ------------ | ------------------------------------------------------------------ |
| `line_1_cash` | object (BalanceSheetLine) | Always | Line 1, cash. |
| `line_2a_trade_notes_ar` | object (BalanceSheetLine) | Always | Line 2a, trade notes and accounts receivable. |
| `line_2b_allowance_bad_debts` | object (BalanceSheetLine) | Always | Line 2b, less allowance for bad debts. |
| `line_3_inventories` | object (BalanceSheetLine) | Always | Line 3, inventories. |
| `line_4_us_gov` | object (BalanceSheetLine) | Always | Line 4, U.S. Government obligations. |
| `line_5_tax_exempt_securities` | object (BalanceSheetLine) | Always | Line 5, tax-exempt securities. |
| `line_6_other_current_assets` | object (BalanceSheetLine) | Always | Line 6, other current assets. |
| `line_7_loans_to_shareholders` | object (BalanceSheetLine) | Always | Line 7, loans to shareholders. |
| `line_8_mortgage_loans` | object (BalanceSheetLine) | Always | Line 8, mortgage and real estate loans. |
| `line_9_other_investments` | object (BalanceSheetLine) | Always | Line 9, other investments. |
| `line_10a_buildings` | object (BalanceSheetLine) | Always | Line 10a, buildings and other depreciable assets. |
| `line_10b_accumulated_depreciation` | object (BalanceSheetLine) | Always | Line 10b, less accumulated depreciation. |
| `line_11a_depletable` | object (BalanceSheetLine) | Always | Line 11a, depletable assets. |
| `line_11b_accumulated_depletion` | object (BalanceSheetLine) | Always | Line 11b, less accumulated depletion. |
| `line_12_land` | object (BalanceSheetLine) | Always | Line 12, land, net of any amortization. |
| `line_13a_intangibles` | object (BalanceSheetLine) | Always | Line 13a, intangible assets, amortizable only. |
| `line_13b_accumulated_amortization` | object (BalanceSheetLine) | Always | Line 13b, less accumulated amortization. |
| `line_14_other_assets` | object (BalanceSheetLine) | Always | Line 14, other assets. |
| `line_15_total_assets` | object (BalanceSheetLine) | Always | Line 15, total assets. |
| `line_16_ap` | object (BalanceSheetLine) | Always | Line 16, accounts payable. |
| `line_17_mortgages_under_1yr` | object (BalanceSheetLine) | Always | Line 17, mortgages, notes and bonds payable in less than one year. |
| `line_18_other_current_liabilities` | object (BalanceSheetLine) | Always | Line 18, other current liabilities. |
| `line_19_loans_from_shareholders` | object (BalanceSheetLine) | Always | Line 19, loans from shareholders. |
| `line_20_mortgages_over_1yr` | object (BalanceSheetLine) | Always | Line 20, mortgages, notes and bonds payable in one year or more. |
| `line_21_other_liabilities` | object (BalanceSheetLine) | Always | Line 21, other liabilities. |
| `line_22a_preferred_stock` | object (BalanceSheetLine) | Always | Line 22a, capital stock, preferred. |
| `line_22b_common_stock` | object (BalanceSheetLine) | Always | Line 22b, capital stock, common. |
| `line_23_additional_paid_in_capital` | object (BalanceSheetLine) | Always | Line 23, additional paid-in capital. |
| `line_24_retained_earnings_appropriated` | object (BalanceSheetLine) | Always | Line 24, retained earnings, appropriated. |
| `line_25_retained_earnings_unappropriated` | object (BalanceSheetLine) | Always | Line 25, retained earnings, unappropriated. |
| `line_26_equity_adjustments` | object (BalanceSheetLine) | Always | Line 26, adjustments to shareholders' equity. |
| `line_27_less_treasury_stock` | object (BalanceSheetLine) | Always | Line 27, less cost of treasury stock. |
| `line_28_total_liab_equity` | object (BalanceSheetLine) | Always | Line 28, total liabilities and shareholders' equity. |
### ScheduleLPartnership
Schedule L of Form 1065, balance sheets per books, lines 1 through 22.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------- | ------------ | ------------------------------------------------------------------ |
| `line_1_cash` | object (BalanceSheetLine) | Always | Line 1, cash. |
| `line_2a_ar` | object (BalanceSheetLine) | Always | Line 2a, trade notes and accounts receivable. |
| `line_2b_allowance_bad_debts` | object (BalanceSheetLine) | Always | Line 2b, less allowance for bad debts. |
| `line_3_inventory` | object (BalanceSheetLine) | Always | Line 3, inventories. |
| `line_4_us_gov` | object (BalanceSheetLine) | Always | Line 4, U.S. Government obligations. |
| `line_5_tax_exempt_securities` | object (BalanceSheetLine) | Always | Line 5, tax-exempt securities. |
| `line_6_other_current_assets` | object (BalanceSheetLine) | Always | Line 6, other current assets. |
| `line_7a_loans_to_partners` | object (BalanceSheetLine) | Always | Line 7a, loans to partners or persons related to partners. |
| `line_7b_mortgage_loans` | object (BalanceSheetLine) | Always | Line 7b, mortgage and real estate loans. |
| `line_8_other_investments` | object (BalanceSheetLine) | Always | Line 8, other investments. |
| `line_9a_buildings` | object (BalanceSheetLine) | Always | Line 9a, buildings and other depreciable assets. |
| `line_9b_accumulated_depreciation` | object (BalanceSheetLine) | Always | Line 9b, less accumulated depreciation. |
| `line_10a_depletable` | object (BalanceSheetLine) | Always | Line 10a, depletable assets. |
| `line_10b_accumulated_depletion` | object (BalanceSheetLine) | Always | Line 10b, less accumulated depletion. |
| `line_11_land` | object (BalanceSheetLine) | Always | Line 11, land, net of any amortization. |
| `line_12a_intangibles` | object (BalanceSheetLine) | Always | Line 12a, intangible assets, amortizable only. |
| `line_12b_accumulated_amortization` | object (BalanceSheetLine) | Always | Line 12b, less accumulated amortization. |
| `line_13_other_assets` | object (BalanceSheetLine) | Always | Line 13, other assets. |
| `line_14_total_assets` | object (BalanceSheetLine) | Always | Line 14, total assets. |
| `line_15_ap` | object (BalanceSheetLine) | Always | Line 15, accounts payable. |
| `line_16_mortgages_under_1yr` | object (BalanceSheetLine) | Always | Line 16, mortgages, notes and bonds payable in less than one year. |
| `line_17_other_current_liabilities` | object (BalanceSheetLine) | Always | Line 17, other current liabilities. |
| `line_18_nonrecourse_loans` | object (BalanceSheetLine) | Always | Line 18, all nonrecourse loans. |
| `line_19a_loans_from_partners` | object (BalanceSheetLine) | Always | Line 19a, loans from partners or persons related to partners. |
| `line_19b_mortgages_over_1yr` | object (BalanceSheetLine) | Always | Line 19b, mortgages, notes and bonds payable in one year or more. |
| `line_20_other_liabilities` | object (BalanceSheetLine) | Always | Line 20, other liabilities. |
| `line_21_partners_capital` | object (BalanceSheetLine) | Always | Line 21, partners' capital accounts. |
| `line_22_total_liab_capital` | object (BalanceSheetLine) | Always | Line 22, total liabilities and capital. |
### ScheduleM1Partnership
Schedule M-1 of Form 1065, reconciliation of income per books with income per return, lines 1 through 9.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------------------ | --------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| `line_1_net_income_books` | string (money), nullable | Always | Line 1, net income (loss) per books. |
| `line_2_income_k_not_books` | string (money), nullable | Always | Line 2, income included on Schedule K not recorded on books this year. |
| `line_3_guaranteed_payments` | string (money), nullable | Always | Line 3, guaranteed payments, other than health insurance. |
| `line_4a_depreciation` | string (money), nullable | Always | Line 4a, depreciation recorded on books this year not included on Schedule K. |
| `line_4b_travel_entertainment` | string (money), nullable | Always | Line 4b, travel and entertainment recorded on books this year not included on Schedule K. |
| `line_4c_other_books_not_return` | string (money), nullable | Always | Line 4c, other expenses recorded on books this year not included on Schedule K. |
| `line_4_expenses_books_not_k` | string (money), nullable | Always | Line 4, expenses recorded on books this year not included on Schedule K, total. |
| `line_5_sum_1_4` | string (money), nullable | Always | Line 5, lines 1 through 4 added together. |
| `line_6a_tax_exempt_interest` | string (money), nullable | Always | Line 6a, tax-exempt interest recorded on books this year not included on Schedule K. |
| `line_6b_other_books_not_k` | string (money), nullable | Always | Line 6b, other income recorded on books this year not included on Schedule K. |
| `line_6_income_books_not_k` | string (money), nullable | When the document states it | Line 6, income recorded on books this year not included on Schedule K, total. |
| `line_7a_depreciation` | string (money), nullable | Always | Line 7a, depreciation included on Schedule K not charged against book income this year. |
| `line_7b_other_return_not_books` | string (money), nullable | Always | Line 7b, other deductions included on Schedule K not charged against book income this year. |
| `line_7_deductions_k_not_books` | string (money), nullable | When the document states it | Line 7, deductions included on Schedule K not charged against book income this year, total. |
| `line_8_sum_6_7` | string (money), nullable | Always | Line 8, lines 6 and 7 added together. |
| `line_9_income_per_return` | string (money), nullable | Always | Line 9, income (loss) per return: line 5 less line 8. |
| `writeins` | array of ScheduleM1WriteIn, nullable | When the document states it | Reasons the preparer wrote on an itemize line of Schedule M-1 in place of an attached statement, one entry per reason. |
### ScheduleM1WriteIn
A reason the preparer wrote on a Schedule M-1 itemize line in place of an attached statement, such as a forgiven loan or amortization, with its own amount when one is printed.
| Key | Type | Present when | Description |
| -------- | ------------------------ | ------------ | ------------------------------------------------------------------------------------ |
| `line` | string | Always | The Schedule M-1 line the reason is written on. |
| `label` | string | Always | The reason as printed on the return. |
| `family` | string | Always | The kind of adjustment the reason names, such as amortization. |
| `amount` | string (money), nullable | Always | Amount printed beside the reason, null when the reason carries no amount of its own. |
### ScheduleM2Column
One column of Schedule M-2 (Form 1120-S), lines 1 through 8.
| Key | Type | Present when | Description |
| -------------------------- | ------------------------ | ------------ | ------------------------------------------------------- |
| `line_1_balance_beginning` | string (money), nullable | Always | Line 1, balance at beginning of tax year. |
| `line_2_ordinary_income` | string (money), nullable | Always | Line 2, ordinary income from page 1, line 21. |
| `line_3_other_additions` | string (money), nullable | Always | Line 3, other additions. |
| `line_4_loss` | string (money), nullable | Always | Line 4, loss from page 1, line 21. |
| `line_5_other_reductions` | string (money), nullable | Always | Line 5, other reductions. |
| `line_6_combine` | string (money), nullable | Always | Line 6, lines 1 through 5 combined. |
| `line_7_distributions` | string (money), nullable | Always | Line 7, distributions. |
| `line_8_balance_end` | string (money), nullable | Always | Line 8, balance at end of tax year: line 6 less line 7. |
### ScheduleM2Partnership
Schedule M-2 of Form 1065, analysis of partners' capital accounts, lines 1 through 9.
| Key | Type | Present when | Description |
| -------------------------------- | ------------------------ | ------------ | --------------------------------------------------- |
| `line_1_balance_beginning` | string (money), nullable | Always | Line 1, balance at beginning of year. |
| `line_2a_cash_contributed` | string (money), nullable | Always | Line 2a, capital contributed, cash. |
| `line_2b_property_contributed` | string (money), nullable | Always | Line 2b, capital contributed, property. |
| `line_3_net_income_books` | string (money), nullable | Always | Line 3, net income (loss). |
| `line_4_other_increases` | string (money), nullable | Always | Line 4, other increases. |
| `line_5_sum_1_4` | string (money), nullable | Always | Line 5, lines 1 through 4 added together. |
| `line_6a_cash_distributions` | string (money), nullable | Always | Line 6a, distributions, cash. |
| `line_6b_property_distributions` | string (money), nullable | Always | Line 6b, distributions, property. |
| `line_7_other_decreases` | string (money), nullable | Always | Line 7, other decreases. |
| `line_8_sum_6_7` | string (money), nullable | Always | Line 8, lines 6 and 7 added together. |
| `line_9_balance_end` | string (money), nullable | Always | Line 9, balance at end of year: line 5 less line 8. |
### ScheduleSE
Schedule SE (Form 1040), self-employment tax.
| Key | Type | Present when | Description |
| ----------------------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `tax_year` | integer, nullable | Always | The tax year the schedule is for. |
| `taxpayer_name` | string, nullable | When the document states it | Name of person with self-employment income, as the copy prints it, inside a filed return and on a schedule uploaded on its own. |
| `taxpayer_ssn` | string, nullable | Always | Social Security number of person with self-employment income, masked to the last four digits. |
| `ssn_last4` | string, nullable | When the document states it | The last four digits of the social security number of the person with self-employment income, as the copy prints it, inside a filed return (a joint return's two copies each name their filer) and on a schedule uploaded on its own. |
| `line_1a_net_farm_profit` | string (money), nullable | Always | Line 1a, net farm profit or (loss) from Schedule F and farm partnerships. |
| `line_1b_ss_retirement_disability` | string (money), nullable | Always | Line 1b, Conservation Reserve Program payments included on line 1a, for recipients of Social Security retirement or disability benefits. |
| `line_2_net_profit_sch_c` | string (money), nullable | Always | Line 2, net profit or (loss) from Schedule C and Schedule K-1 (Form 1065), box 14, code A, other than farming. |
| `line_3_combined` | string (money), nullable | Always | Line 3, lines 1a, 1b and 2 combined. |
| `line_4a_multiplied_92_35_pct` | string (money), nullable | Always | Line 4a, 92.35 percent of line 3. |
| `line_4b_optional_methods` | string (money), nullable | Always | Line 4b, amount from the optional methods, when used. |
| `line_4c_combined_4a_4b` | string (money), nullable | Always | Line 4c, lines 4a and 4b combined. |
| `line_5a_church_employee_income` | string (money), nullable | Always | Line 5a, church employee income from Form W-2. |
| `line_5b_church_multiplied` | string (money), nullable | Always | Line 5b, 92.35 percent of line 5a. |
| `line_6_sum_4c_5b` | string (money), nullable | Always | Line 6, lines 4c and 5b added together. |
| `line_7_max_ss_tax_limit` | string (money), nullable | Always | Line 7, maximum amount of combined wages and self-employment earnings subject to Social Security tax. |
| `line_8a_ss_wages_w2` | string (money), nullable | Always | Line 8a, total Social Security wages and tips from Form(s) W-2 and railroad retirement compensation. |
| `line_8b_unreported_tips` | string (money), nullable | Always | Line 8b, unreported tips subject to Social Security tax (Form 4137). |
| `line_8c_wages_ss` | string (money), nullable | Always | Line 8c, wages subject to Social Security tax (Form 8919). |
| `line_8d_sum_8` | string (money), nullable | Always | Line 8d, lines 8a, 8b and 8c added together. |
| `line_9_subtract_8d_from_7` | string (money), nullable | Always | Line 9, line 7 less line 8d. |
| `line_10_ss_portion` | string (money), nullable | Always | Line 10, the Social Security portion: 12.4 percent of the smaller of line 6 or line 9. |
| `line_11_medicare_portion` | string (money), nullable | Always | Line 11, the Medicare portion: 2.9 percent of line 6. |
| `line_12_se_tax` | string (money), nullable | Always | Line 12, self-employment tax: lines 10 and 11 added together. |
| `line_13_deduction_half_se_tax` | string (money), nullable | Always | Line 13, deduction for one-half of self-employment tax. |
| `line_14_farm_optional_max` | string (money), nullable | Always | Line 14, maximum income for the farm optional method. |
| `line_15_farm_optional_selected` | string (money), nullable | Always | Line 15, farm optional method amount, when used. |
| `line_16_nonfarm_optional_earnings` | string (money), nullable | Always | Line 16, line 14 less line 15, for the nonfarm optional method. |
| `line_17_nonfarm_optional_selected` | string (money), nullable | Always | Line 17, nonfarm optional method amount, when used. |
### StandaloneFormMetadata
Which revision of the form a document uploaded on its own was printed on, and on a business schedule uploaded alone, which return it belongs to and which schedules its page carries.
| Key | Type | Present when | Description |
| ----------------- | ----------------- | --------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------- |
| `form_key` | string | Always | The form's key, for example 4562 or 1040_schF. |
| `detected_year` | integer, nullable | When the document states it | The tax year the form was printed for. |
| `tax_year` | integer, nullable | When the document states it | The tax year printed on a Form 8990. |
| `parent_form` | string, nullable | When the document states it | The return the schedule belongs to, 1065, 1120 or 1120s, on a business schedule uploaded alone; null on every other form uploaded on its own. |
| `slots_present` | array of string | When the document states it | The schedules the page carries figures for, each by its key under data, the uploaded schedule first, on a business schedule uploaded alone. |
| `mapping_version` | string, nullable | When the document states it | The revision of the form's line layout the figures follow, on a form that prints a tax year. |
| `base_page` | integer | When the document states it | The page of the uploaded file the form starts on, counting from zero, on a Form 6252. |
| `copy_index` | integer | When the document states it | The position of the copy read among the Form 6198 copies the upload prints, counting from zero, on a Form 6198. |
| `standalone` | boolean | When the document states it | True on a form uploaded on its own. |
### TaxReturnMetadata
Which revision of the form the return was printed on.
| Key | Type | Present when | Description |
| --------------- | ----------------- | --------------------------- | ------------------------------------------ |
| `form_key` | string | Always | The form family, for example 1065 or 1040. |
| `detected_year` | integer, nullable | When the document states it | The tax year the form was printed for. |
### TaxStatement
A supporting statement: the page a preparer attaches for a form line whose detail overflows the form, with the printed rows and their printed total.
| Key | Type | Present when | Description |
| ----------------------------- | -------------------------- | --------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------- |
| `title` | string | Always | The statement's printed title. |
| `number` | integer, nullable | Always | The statement number printed in its banner, when it prints one. |
| `page` | integer | When the document states it | Page of the uploaded file the statement starts on, counting from one. |
| `anchor_form` | string, nullable | Always | The form the statement supports, as its banner names it. |
| `anchor_line` | string, nullable | Always | The line on that form the statement supports, as its banner names it. |
| `items` | array of objects | Always | The statement's printed rows. |
| `total` | array of string (money) | Always | The printed total line, one figure per column. Empty when the statement prints no total. |
| `two_column` | boolean | Always | Whether the rows print two figures, such as beginning and ending of year. |
| `preparer` | string, nullable | When the document states it | The tax software family whose statement layout the page follows. |
| `column_labels` | array of string, nullable | When the document states it | The printed column headings, one per figure, when the statement labels its columns. |
| `subtitle` | string, nullable | When the document states it | The entity or activity name printed under the title, when there is one. |
| `passive_activity_name_label` | string, nullable | When the document states it | The heading printed over the activity column of a Form 8582 activity table, when the statement prints its own. |
| `passive_activity_ref_label` | string, nullable | When the document states it | The heading printed over the form-and-line column of a Form 8582 activity table, when the statement prints its own. |
| `property_rows` | array of objects | When the document states it | Full rows of a Form 4797 property disposition statement. Empty on every other statement. |
| `amortization_rows` | array of objects | When the document states it | Full rows of a Form 4562 Part VI amortization statement. Empty on every other statement. |
| `listed_property_rows` | array of objects | When the document states it | Full rows of a Form 4562 Part V listed property statement. Empty on every other statement. |
| `macrs_rows` | array of objects | When the document states it | Full rows of a Form 4562 Part III MACRS depreciation statement. Empty on every other statement. |
| `passthrough_rows` | array of objects | When the document states it | Full rows of a Schedule E Part II partnership and S corporation statement. Empty on every other statement. |
| `nol_rows` | array of objects | When the document states it | Full rows of a net operating loss carryforward schedule. Empty on every other statement. |
| `passive_activity_rows` | array of objects | When the document states it | Full rows of a Form 8582 activity table statement. Empty on every other statement. |
| `passive_activity_columns` | array of string | When the document states it | The printed column letters of a Form 8582 activity table, in order. |
| `at_risk_rows` | array of objects, nullable | When the document states it | The at-risk and not-at-risk liability split printed under a Schedule K-1 box 20 statement, when the statement carries it. |
| `installment_rows` | array of objects | When the document states it | Full rows of a Form 6252 installment sale history or schedule of receipts, the printed total line included. Empty on every other statement. |
| `anchor` | string, nullable | Always | The form and line the statement supports, in words. |
| `sum_check` | boolean, nullable | Always | Whether the rows add up to the printed total within one dollar. Null when there is no printed total or no rows. |
| `billable` | boolean | When the document states it | Whether the statement supports a federal underwriting form and counts as a statement of the return. |
| `k1_partner` | object, nullable | When the document states it | Which Schedule K-1 recipient the statement belongs to, for a statement that supports a Schedule K-1. Null when the recipient is not stated. |
| `binding_conflicts` | array of string | When the document states it | Recipients the statement could also belong to, when its Schedule K-1 attribution is ambiguous. |
| `statement_group_key` | string, nullable | When the document states it | The group the statement is listed under. |
| `statement_group_label` | string, nullable | When the document states it | The label of the group the statement is listed under. |
| `anchor_chip_line` | string, nullable | When the document states it | The line of the parent return the statement's figure lands on, as printed. |
#### `TaxStatement.items[]`
One printed row of a supporting statement.
| Key | Type | Present when | Description |
| ---------------- | -------------------------------------------------------------------------- | --------------------------- | -------------------------------------------------------------------------------------------------------------------------------------- |
| `label` | string | Always | The row's printed label. |
| `amounts` | array of string (money) or null | Always | The row's printed figures, one per column. |
| `page` | integer | When the document states it | Page of the uploaded file the row is printed on, counting from one. |
| `financing_type` | string, one of `line_of_credit`, `mortgage`, `note`, `term_loan`, nullable | When the document states it | For a debt row, the kind of instrument its label names: a line of credit, a mortgage, a note or a term loan. Null for every other row. |
| `code` | string, nullable | When the document states it | The Schedule K-1 box code printed on the row, when the row prints its own. |
#### `TaxStatement.property_rows[]`
One property row of a Form 4797 disposition statement, in the form's own columns.
| Key | Type | Present when | Description |
| ---------------------- | ----------------------------- | ------------ | ----------------------------------------------------------- |
| `description` | string, nullable | Always | Description of the property. |
| `date_acquired` | string (as printed), nullable | Always | Date acquired, as printed. |
| `date_sold` | string (as printed), nullable | Always | Date sold, as printed. |
| `gross_sales_price` | string (money), nullable | Always | Gross sales price. |
| `depreciation_allowed` | string (money), nullable | Always | Depreciation allowed or allowable since acquisition. |
| `cost_basis` | string (money), nullable | Always | Cost or other basis, plus improvements and expense of sale. |
| `gain_loss` | string (money), nullable | Always | Gain or loss. |
#### `TaxStatement.amortization_rows[]`
One row of a Form 4562 Part VI amortization statement, in the form's own columns.
| Key | Type | Present when | Description |
| ----------------- | ----------------------------- | ------------ | ---------------------------------------------- |
| `description` | string, nullable | Always | Description of the costs. |
| `date_began` | string (as printed), nullable | Always | Date the amortization began, as printed. |
| `amort_amount` | string (money), nullable | Always | Amortizable amount. |
| `code_section` | string, nullable | Always | Code section. |
| `life_or_rate` | string, nullable | Always | Amortization period or percentage, as printed. |
| `accum_amort` | string (money), nullable | Always | Accumulated amortization. |
| `amort_this_year` | string (money), nullable | Always | Amortization for this year. |
#### `TaxStatement.listed_property_rows[]`
One asset row of a Form 4562 Part V listed property statement, in the form's own columns.
| Key | Type | Present when | Description |
| ------------------------ | ----------------------------- | ------------ | -------------------------------------- |
| `type_description` | string, nullable | Always | Type of property. |
| `date_placed_in_service` | string (as printed), nullable | Always | Date placed in service, as printed. |
| `business_use_pct` | string, nullable | Always | Business or investment use percentage. |
| `cost_basis` | string (money), nullable | Always | Cost or other basis. |
| `basis_for_depreciation` | string (money), nullable | Always | Basis for depreciation. |
| `recovery_period` | string, nullable | Always | Recovery period, as printed. |
| `method_convention` | string, nullable | Always | Method and convention, as printed. |
| `depreciation_deduction` | string (money), nullable | Always | Depreciation deduction. |
| `elected_179_cost` | string (money), nullable | Always | Elected section 179 cost. |
#### `TaxStatement.macrs_rows[]`
One asset row of a Form 4562 Part III MACRS depreciation statement, in the form's own columns.
| Key | Type | Present when | Description |
| ------------------------ | ----------------------------- | ------------ | ----------------------------------- |
| `date_placed_in_service` | string (as printed), nullable | Always | Date placed in service, as printed. |
| `cost` | string (money), nullable | Always | Cost or other basis. |
| `basis_for_depreciation` | string (money), nullable | Always | Basis for depreciation. |
| `recovery_period` | string, nullable | Always | Recovery period, as printed. |
| `convention` | string, nullable | Always | Convention, as printed. |
| `method` | string, nullable | Always | Method, as printed. |
| `depreciation_deduction` | string (money), nullable | Always | Depreciation deduction. |
#### `TaxStatement.passthrough_rows[]`
One partnership or S corporation row of a Schedule E Part II statement.
| Key | Type | Present when | Description |
| ------------------- | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------- |
| `name` | string, nullable | Always | Name of the partnership or S corporation. |
| `kind` | string, nullable | Always | P for a partnership, S for an S corporation. |
| `ein` | string, nullable | Always | Employer identification number, last four digits only. |
| `foreign` | boolean, nullable | Always | Whether the entity is a foreign partnership. |
| `basis_required` | boolean, nullable | Always | Whether a basis computation is required. |
| `not_at_risk` | boolean, nullable | Always | Whether any amount is not at risk. |
| `ptp` | boolean, nullable | Always | Whether the entity is a publicly traded partnership, when the statement prints that column. |
| `passive_loss` | string (money), nullable | Always | Passive loss allowed. |
| `passive_income` | string (money), nullable | Always | Passive income. |
| `nonpassive_loss` | string (money), nullable | Always | Nonpassive loss. |
| `section_179` | string (money), nullable | Always | Section 179 expense deduction. |
| `nonpassive_income` | string (money), nullable | Always | Nonpassive income. |
| `is_total` | boolean | When the document states it | Whether the row is the printed totals line. |
#### `TaxStatement.nol_rows[]`
One year of a net operating loss carryforward schedule.
| Key | Type | Present when | Description |
| ------------------------- | ------------------------ | ------------ | ------------------------------------------ |
| `tax_year` | string, nullable | Always | The year the loss arose, as printed. |
| `loss_sustained` | string (money), nullable | Always | Loss sustained in that year. |
| `loss_previously_applied` | string (money), nullable | Always | Loss previously applied. |
| `loss_remaining` | string (money), nullable | Always | Loss remaining. |
| `available_this_year` | string (money), nullable | Always | Loss available this year. |
| `is_total` | boolean | Always | Whether the row is the closing total line. |
#### `TaxStatement.passive_activity_rows[]`
One activity row of a Form 8582 activity table.
| Key | Type | Present when | Description |
| --------------- | --------------------- | ------------ | ---------------------------------------------------------------------- |
| `name` | string, nullable | Always | Name of the activity, or the caption of a prose line. |
| `form_line_ref` | string, nullable | Always | The form or schedule and line the activity is reported on, as printed. |
| `is_total` | boolean | Always | Whether the row is a printed totals line. |
| `cells` | map of string (money) | Always | The row's figures keyed by the printed column letter. |
#### `TaxStatement.at_risk_rows[]`
One liability class of the at-risk analysis printed under a Schedule K-1 box 20 statement.
| Key | Type | Present when | Description |
| ----------------- | ------------------------ | ------------ | -------------------------------------------------------------------- |
| `liability_class` | string | Always | The liability class: recourse, qualified_nonrecourse or nonrecourse. |
| `at_risk` | string (money), nullable | Always | The at-risk amount. |
| `not_at_risk` | string (money), nullable | Always | The not-at-risk amount. |
#### `TaxStatement.installment_rows[]`
One row of a Form 6252 supporting schedule: a year of an installment sale history, or a payment of a schedule of receipts.
| Key | Type | Present when | Description |
| ------------------------ | ------------------------ | ------------ | ---------------------------------------------------------------------------------------------------------------------------- |
| `period` | string, nullable | Always | The year (on an installment sale history) or the payment date (on a schedule of receipts) the row covers, as printed. |
| `principal_received` | string (money), nullable | Always | Principal received in the year or on the payment date. Both schedules print it. |
| `gain_recognized` | string (money), nullable | Always | Gain recognized: the reported income column of an installment sale history, the total gain column of a schedule of receipts. |
| `ordinary_gain` | string (money), nullable | Always | Ordinary gain. Printed on a schedule of receipts. |
| `capital_gain` | string (money), nullable | Always | Section 1231 or capital gain. Printed on a schedule of receipts. |
| `unrecaptured_1250_gain` | string (money), nullable | Always | Unrecaptured section 1250 gain. Printed on a schedule of receipts. |
| `contract_balance` | string (money), nullable | Always | Contract balance at the end of the year. Printed on an installment sale history. |
| `total_gain` | string (money), nullable | Always | The sale's whole gross profit, the total income column of an installment sale history. |
| `deferred_gain` | string (money), nullable | Always | Gain not yet reported, the unreported income column of an installment sale history. |
| `is_total` | boolean | Always | Whether the row is the printed total or cumulative total line. |
#### `TaxStatement.k1_partner`
Which Schedule K-1 recipient a supporting statement belongs to.
| Key | Type | Present when | Description |
| ------------------------ | ----------------- | ------------ | -------------------------------------------------------------------------------------------------------------------- |
| `partner_index` | integer | Always | Position of the recipient's Schedule K-1 in k1_partners, counting from zero. |
| `partner_name` | string | Always | The recipient's name as printed on the Schedule K-1. |
| `printed_partner_number` | integer, nullable | Always | The recipient number printed on the Schedule K-1, when the packet numbers them. |
| `rule` | string | Always | The printed evidence that identified the recipient: sole_partner, name, amount, equity, partner_number or proximity. |
### TieSignal
A line on the return that disagrees with the attached form it should agree with.
| Key | Type | Present when | Description |
| -------------- | ---------------------------------------------------------------------- | ------------ | ------------------------------------------------------------------------------------------------------------------------------------------ |
| `code` | string, one of `cogs_1125a`, `officer_comp_1125e`, `depreciation_4562` | Always | Which pair disagrees: cost of goods sold against Form 1125-A, officer compensation against Form 1125-E, or depreciation against Form 4562. |
| `return_value` | string (money) | Always | The figure on the return's own line. |
| `form_value` | string (money) | Always | The figure on the attached form's line. |
### TwoYearComparison
The preparer's comparison worksheet: each line with its prior year and current year figures, and on a three-year sheet the older prior year beside them.
| Key | Type | Present when | Description |
| ------------------ | ----------------- | --------------------------- | ----------------------------------------------------------------------------------------- |
| `source_label` | string | Always | The worksheet's printed title. |
| `current_tax_year` | integer, nullable | When the document states it | The tax year of the current year column, when the worksheet heads its columns with years. |
| `prior_tax_year` | integer, nullable | When the document states it | The tax year of the prior year column, when the worksheet heads its columns with years. |
| `rows` | array of objects | Always | The worksheet's lines in print order. |
| `pages` | array of integer | Always | Pages of the return the worksheet is on, counting from one. |
#### `TwoYearComparison.rows[]`
One line of the comparison worksheet.
| Key | Type | Present when | Description |
| ------------------ | ------------------------ | --------------------------- | ------------------------------------------------------------------------------------------------------- |
| `label` | string | Always | The line's label as printed. |
| `section` | string, nullable | Always | The section heading the line sits under, when any. |
| `subsection` | string, nullable | Always | The sub-heading the line sits under, when any. |
| `older_prior` | object, nullable | When the document states it | The line's cell in the older prior year column of a three-year worksheet; null on a two-year worksheet. |
| `prior_year` | string (money), nullable | Always | The prior year figure. |
| `current_year` | string (money), nullable | Always | The current year figure. |
| `current_tax_year` | integer, nullable | When the document states it | The tax year of this line's current year column, when its activity worksheet prints its own year pair. |
| `prior_tax_year` | integer, nullable | When the document states it | The tax year of this line's prior year column, when its activity worksheet prints its own year pair. |
#### `TwoYearComparison.rows[].older_prior`
One cell of a three-year comparison worksheet's older prior year column.
| Key | Type | Present when | Description |
| ------- | ------------------------ | ------------ | --------------------------------------------------- |
| `year` | integer | Always | The tax year that column is headed with. |
| `value` | string (money), nullable | Always | The figure as printed, null when the cell is blank. |