What are some of the literals used on tax returns?

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

Literal	Description	Possible Data Entry Locations	Shown on/ Flows to
501C(18)	Contributions Section 501(c)(18) pension	W2, box 12, code H	Form 1040, Schedule 1, line 24f Form 1040, Schedule 1, Part II, line 22 Form 1040, Schedule 1, line 36 Form 1040, line 36
72(M)(5)	Loans treated as distributions	Screen 5, line 17j	Form 1040, Schedule 2, line 17j Form 1040, Schedule 2, Part II, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
AB	Adoption benefits from Form 8839	Screen W2, box 12, code T	Form 1040, line 1f Form 1040, line 1 Form 1040, line 7
ADT	Tax on accumulation distribution of trusts		Form 1040, Schedule 2, line 17L Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
CCF	Capital Construction Fund	Screen 5, line 15	Form 1040, line 15 Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
CLERGY	A clergy member filed Schedule SE, and the amount on line 2 includes an amount that is also reported on Form 1040.
D	MFS with Social Security benefits	Screen 1 > Filing status and taxpayer did not live with spouse selections	Form 1040, line 6a Form 1040, line 5
DCB	Dependent care benefits (Form 2441, line 21) not used for child care have been reported as income.	Screen W2, box 10 Screen 2441	Form 1040, line 1e Form 1040, line 1
DESERT STORM	Military action	MISC screen > Military section	Form 1040, top of page 1
DFC	Disqualified Financial Contribution	Screen W2, box 11	Form 1040, Schedule 1, line 8t Form 1040, line 1
ECCFR	Recapture of credit for employer-provided child care facilities	Screen 5, line 17a Screen 5, line 8 (Drake19 & 20)	Form 1040, Schedule 2, line 17a Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62
ELA	Section 461(l) excess business loss adjustments (1041 line 8)		Form 1041, line 8
EPP	Excess golden parachute payment	Screen 5, line 17k Screen 99M Screen W2, box 12, code K.	Form 1040, Schedule 2, line 17k Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
EXEMPT-NOTARY	Notary Public	Screen C checkbox	Form 1040, Schedule 2, line 4 Form 1040, line 57
Form 4029	The taxpayer or spouse has filed Form 4029 and is opting out of Social Security coverage as conscientious objectors (for religious reasons).	Screen SE checkbox	Form 1040, Schedule 2, line 4 Form 1040, line 57
Form 4361	Minister - The taxpayer or spouse has filed Form 4361 and is opting out of Social Security coverage.	Screen SE checkbox	Form 1040, Schedule 2, line 4 Form 1040, line 57
Form 8866	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	Screen 8866	Form 1040, Schedule 2, line 17n Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62c Form 1040, line 62c
FITPP	Tax on recapture of charitable contribution deduction	Screen 5	Form 1040, Schedule 2, line 17g Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
FMSR	Recapture of federal mortgage subsidy, Form 8828	Screen 8828	Form 1040, Schedule 2, line 17b Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
FORM 1099	Withholding on Forms 1099	99M 99NEC 99DIV 99G 99INT 99MISC RRB SSA 8949 OID PATR	Form 1040, line 25b Form 1040, line 17 Form 1040, line 16 Form 1040, line 64
FORM 2555	Foreign Earned Income Exclusion	Screen 2555	Form 1040, Schedule 1, line 8d Form 1040, Schedule 1, line 8 Form 1040, Schedule 1, line 21 Form 1040, line 21
Form 2555EZ	Foreign income exclusion	---	Obsolete for Drake19 and future Form 1040, Schedule 1, line 21 Form 1040, line 21
Form 8814	Child interest and dividends reported on payments	Screen 8814 Also review the Tax Computation Worksheet	Form 1040, Schedule 1, line 8z and calculated tax amount is carried to Form 1040, line 16 Form 1040, Schedule 1, line 8 Form 1040, Schedule 1, line 21 Form 1040, line 21
HAITI	Military action	MISC screen > Military section	Form 1040, top of page 1
HSA	Additional tax on health savings account distributions	Screen 8889	Form 1040, Schedule 1, line 8f and Schedule 2, line 17c Form 1040, Schedule 1, line 8 and Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
HFD	Qualified HSA funding distribution	Screen 1099 > special tax treatments tab	Form 1040, line 4b Form 1040, page 1, left margin Form 1040, line 4b Form 1040, line 15b
HSH	Wages earned as household employee, but not reported on W-2	Screen HSH	Form 1040, line 1b Form 1040, line 1 Form 1040, line 7
ICR	Recapture of investment credit from Form 4255	Screen 4255	Form 1040, Schedule 2, line 17a Form 1040, Schedule 2, Part II, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
IECR	Recapture of Indian Employment Credit	Screen 5, line 17a	Form 1040, Schedule 2, line 17a Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
JOINT FORGE	Military action	MISC screen > Military section	Form 1040
JOINT GUARD	Military action	MISC screen > Military section	Form 1040
JURY PAY	Jury Pay Given to Employer NOTE: This amount should also be entered as "Other income" on screen 3 (Income).	Screen 4, line 24a	Form 1040, Schedule 1, line 24a Form 1040, Schedule 1, line 36
LIHCR	Recapture of low-income housing credit, Form 8611	Screen 8611	Form 1040, Schedule 2, line 16 Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
LSE	Lump-sum Social Security when filing MFS	Screen LSSA or Screen 3 See Related Links below.	Form 1040, line 6a Form 1040, line 5 Form 1040, line 5 Form 1040, line 20
LTC	Long-term care insurance from Form 8853	Screen 8853	Form 1040, Schedule 1, line 8e Form 1040, Schedule 1, line 8 Form 1040, Schedule 1, line 21 Form 1040, line 21
MED MSA	Additional tax on Medicare Advantage MSA distributions (also Medicare Savings)	Screen 8853	Form 1040, Schedule 1, line 8 Form 1040, Schedule 1, line 8 and/or Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
MRD	Multiple recipients of lump-sum distribution in relation to Form 4972	Screen 4972	Form 1040, line 16 Form 4972, line 29
MSA	Additional tax on Archer MSA deductions, from Form 8853 Medical Savings Account	Screen 8853	Form 1040, Schedule 2, line 17f Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
NMCR	Recapture of New Markets Credit	Screen 5, line 17a	Form 1040, Schedule 2, line 17a Form 1040, Schedule 2, Part II, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
NO	Early distribution from an IRA or retirement plan, Form 5329 not required	Screen 1099 Screen 5329	Form 1040, Schedule 2, line 8 Form 1040, Schedule 2, line 6 Form 1040, Schedule 4, line 59 Form 1040, line 59
NO	Taxpayer did not qualify for EIC	EIC screen	Form 1040, line 27a Form 1040, line 18a Form 1040, line 17a Form 1040, line 66a
NO	Early distribution not lump sum		Form 1040, Schedule 2, line 8 Form 1040, Schedule 2, line 6 Form 1040, Schedule 4, line 59 Form 1040, line 59
NORTHERN FORGE	Military action	MISC screen > Military section	Form 1040
NORTHERN WATCH	Military action	MISC screen > Military section	Form 1040
NPA	Non-passive activity, real estate professional	Screen E	Schedule E, page 2
NUA	Net unrealized appreciation; usually part of a lump sum not taxable until sold on 1099-R in relation to Form 4972 securities.	Screen 4972	Form 4972, line 8
OPERATION ALLIED FORCE	Military action (Form 1040)	MISC screen > Military section	Form 1040
PPR	Personal property rental expense	Screen 4	Form 1040, Schedule 1, line 22 (Drake20) Form 1040, Schedule 1, line 36 Form 1040, line 36
PRI	Prisoner income	Screen W2	Form 1040, Schedule 1, line 8u Form 1040, line 1
PSO	Qualified public safety officer distributions	Screen 1099 > special tax treatments tab	Form 1040, page 1, left margin Form 1040, line 4b Form 1040, line 15b
PYA	Prior year unallowed losses that are now deductible	Screen K1P Screen K1S Review Basis calculations and Form 7203	Form 1040, Schedule E, page 2, line 28
QPA	Qualified Performing Artist	Screen 2106	Schedule 1, line 12 Form 2106
RC	National Guard credit	Screen 2106	Schedule 1, line 12 Form 2106
REPAID	Repaid unemployment	Screen 3, line 7	Form 1040, Schedule 1, line 7 Form 1040, Schedule 1, line 19
RFST	Forestation amortization and expenses	Screen 4	Form 1040, Schedule 1, line 24d Form 1040, Schedule 1, line 36
ROLLOVER	Rollover of retirement benefits	Screen 99R, box 7, code G	Form 1040, line 4
SCH	Scholarship and fellowship grants not reported on Form W-2	Screen 3	Form 1040, Schedule 1, line 8r Form 1040, line 1
SubPayTRA	Repaid supplemental unemployment benefits	Screen 4	Form 1040, Schedule 1, line 24e Form 1040, Schedule 1, line 22 Form 1040, Schedule 1, line 36 Form 1040, line 36
UN OPERATION	Military action	MISC screen > Military section	Form 1040
UPE	Unreimbursed partnership expense	Screen 8829	Schedule E, page 2, line 28(a)
UT	Uncollected Social Security and Medicare tax on tips or group-term life insurance	Screen 5 Screen W-2, box 12, code A or B	Form 1040, Schedule 2, line 13 Form 1040, Schedule 2, line 8 Form 1040, Schedule 4, line 62 Form 1040, line 62
WP	Workfare wages	Screen W2	Form 1040, line 1

Tax Literals/Acronyms