Code: Interest Income

01: Interest paid by U.S. obligors - general
02: Interest paid on real property mortgages
03: Interest paid to controlling foreign corporations
04: Interest paid by foreign corporations
05: Interest on tax-free covenant bonds
29: Deposit interest
30: Original issue discount (OID)
31: Short-term OID
33: Substitute Payment - Interest

Code: Dividend Income

06: Dividends paid by U.S. corporations - general
07: Dividends qualifying for direct dividend rate
08: Dividends paid by foreign corporations
34: Substitute Payment - Dividends

Code: Other Income

09: Capital gains
10: Industrial royalties
11: Motion picture or television copyright royalties
12: Other royalties (e.g., copyright, recording, publishing)
13: Real property income and natural resources royalties
14: Pensions, annuities, alimony, and/or insurance premiums
15: Scholarship or fellowship grants
16: Compensation for independent personal services
17: Compensation for dependent personal services
18: Compensation for teaching
19: Compensation during studying and training
20: Earnings as an artist or athlete
24: Real estate investment trust (REIT) distributions of capital gains
25: Trust distributions subject to IRC section 1445
26: Unsevered growing crops and timber distributions by a trust subject to IRC section 1445
27: Publicly traded partnership distributions subject to IRC section 1446
28: Gambling winnings
32: Notional principal contract income
35: Substitute Payment - Other
36: Capital Gains Distributions
37: Return of Capital
50: Other income

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