C-Corp (1120) 1099-B Inputs? Tax-Exempt Interest, OID, Bond Premium, etc.

[SL855]

New client has a C-Corp with a lot of investment categories that I cannot find where to put them. Is there anywhere specific to put these items?

• Section 897 capital gain
• Sec 199A dividends
• Non-dividend distributions
• Exempt interest dividends
• Tax-exempt interest
• Bond premium on tax-exempt bond
• Acquisition premium
• Tax-exempt OID

[sjrcpa]

Sec 199A divs are N/A for a corporation.

Nondividend distributions are a return of capital and reduce the cost of the investment carried on the Balance Sheet.

[SL855]

Thanks. I figured the 199A were not applicable on a C-Corp. For all of the other items - especially tax-exempt interest and dividends - do we just input them as regular income and then adjust on the state return? There aren't nearly as many specific places to put these things compared to other return types.