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OK, thanks! Good to know. I am just picayune and  like to understand  what things mean and was wondering if anybody ever saw such codes on Line 12. Basically what I have is very simple: money from an inherited IRA (from 1099-R) on line 5 of the K-1 and deductions on the Trust 1041 for  the lawyer, accountant, fiduciary, and home property taxes. That’s it and the line 12 codes A and J were generated on the K-1 buy the AMT on the 1041 schedule I was 0.