Internal Revenue Manual - 3.11.217 Form 1120S Corporation Income Tax Returns (Cont. 2)

IRS Resources

Part 3. Submission Processing
Chapter 11. Returns and Documents Analysis
Section 217. Form 1120S Corporation Income Tax Returns (Cont. 2)

3.11.217 Form 1120S Corporation Income Tax Returns (Cont. 2)

3.11.217.17 Tax and Payments — Lines 22 through 27, Page 1
3.11.217.18 ♦ Paid Preparer Checkbox Indicator ♦
3.11.217.19 ♦ Paid Preparer Section ♦
3.11.217.20 Schedule A — Cost of Goods Sold
3.11.217.21 Schedule K — Shareholders' Pro Rata Share Items
3.11.217.22 Schedule L — Balance Sheet
3.11.217.23 Schedule M-2
3.11.217.24 Schedule N (Form 1120) — Foreign Operations of U.S. Corporations
3.11.217.25 Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation
3.11.217.26 Form 8873 — Extraterritorial Income Exclusion
3.11.217.27 Form 4136 — Credit for Federal Tax Paid on Fuels
3.11.217.28 Form 8913 — Credit for Federal Telephone Excise Tax Paid
3.11.217.29 Schedule K-1
3.11.217.30 Form 1120S Prior Year Conversion Chart
Exhibit 3.11.217-1 Action Codes
Exhibit 3.11.217-2 Address/Street Abbreviations
Exhibit 3.11.217-3 Area Office Codes
Exhibit 3.11.217-4 Foreign Country Codes
Exhibit 3.11.217-5 Form 4136 — Prior Year Conversion Chart
Exhibit 3.11.217-6 Form 4626 — Prior Year Conversion
Exhibit 3.11.217-7 Frivolous Arguments Criteria
Exhibit 3.11.217-8 North American Industry Classification System (NAICS) Codes
Exhibit 3.11.217-9 Province, State and Territory Abbreviations
Exhibit 3.11.217-10 ♦ Routing Guide for Attachments ♦
Exhibit 3.11.217-11 Schedule F — Transfer Lines
Exhibit 3.11.217-12 State Codes and Zip Code Perfection Chart
Exhibit 3.11.217-13 U.S. Possessions ZIP Codes

3.11.217.17
Tax and Payments — Lines 22 through 27, Page 1

3.11.217.17.2 (01-01-2009)
Line 22c – Total Tax

Total Tax can only be a positive amount. If blank, edit as follows:

If...	Then...
There is no entry on Line 22c,	Compute and edit the total of Lines 22a and 22b to Line 22c.
If there is no entry on any of Lines 22a, 22b, and 22c, and Schedule D is present,	Edit the amount from Schedule D Line 21 to Line 22c. (Schedule D, Line 22 for 2003 & 2004, Line 25 for 2001 & 2002 (use Line 33 if Line 25 is blank), Line 22 for 1999 and prior.)

If pre-computed interest or delinquency penalty or an additional charge is evident, ensure that it has not been included in Line 22c.

If...	Then...
The amount on Line 22c contains pre-computed interest or penalty or additional charge,	"X" the Line 22c amount. Delete the interest, penalty or additional charge from the total. Edit the correct Total Tax to the left of the original entry.

Recapture of Investment Credit (Form 4255). If the amount on Line 22c includes amounts noted as Section 47 Recapture of Investment Credit, and Lines 22a and 22b are blank, accept the taxpayer's entry. Do not correspond for missing Form 4255 if not present.

3.11.217.17.3 (01-01-2009)
Line 23a – Estimated Tax Payments

Accept taxpayer's entry.

3.11.217.17.4 (01-01-2009)
Line 23b – Tax Deposited with Form 7004

Accept taxpayer's entry.

3.11.217.17.5 (01-01-2009)
Line 23c – Credit for Federal Tax Paid on Fuels – Form 4136

If Line 23c has a significant entry, and Form 4136 is not present, correspond with the taxpayer. If there is no reply from the taxpayer, disallow the credit by editing an "X" to the left of the amount on Line 23c.

3.11.217.17.6 (01-01-2009)
Line 23d

If Line 23d (Line 23e for 2006) is blank and there are entries on any of Lines 23a, 23b or 23c (Lines 23a, 23b, 23c or 23d for 2006), compute the total of Lines 23a, 23b and 23c (Lines 23a, 23b, 23c and 23d for 2006) and edit the total to Line 23d.

3.11.217.17.7 (01-01-2009)
Line 23d (2006 Form 1120S) – Credit for Federal Telephone Excise Tax Paid, Form 8913

Credit for Federal Telephone Excise Tax Paid, Form 8913 is reported on Line 23d of the 2006 Form 1120S.

Place Form 8913 in the proper sequence order if Line 15, Column (d) or (e) contain a significant amount.

If...	Then...
The credit on Line 23d is the only entry on the return,	See IRM 3.11.217.2.12 (Credit for Federal Telephone Excise Tax Paid Only Tax Return).
There is a Form 8913 credit on Line 23d,	Delete Line 23d and edit the Form 8913 credit amount above Line 23e
A Form 8913 credit of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present,	Form 8913 must be attached. Correspond for Form 8913 if not attached and the Tax Period is 200612 through 200711. Do not correspond for Form 8913 if the Tax Period is other than 200612 through 200711. Continue processing.

3.11.217.17.8 (01-01-2009)
Line 24 – Estimated Tax Penalty

Estimated Tax Penalty must be edited when either:
1. An additional penalty is precomputed on the return, or
2. Form 2220, statement relating to Underpayment of Estimated Income Tax by Corporations, is attached to the return, and shows liability for estimated tax penalty.

To edit Line 24, do the following:

If the taxpayer follows the instructions on Form 2220, the applicable amount must be shown on Line 38, Form 2220 (prior year 2007–2005 Line 34, 2004 Line 38, 2003 Line 36, 2002 Line 34, 2001 Line 36, 2000-1998 Line 34, 1997 Line 32) and on Line 24, Form 1120S. The taxpayer may have also increased Line 25 or decreased Line 26, Form 1120S accordingly. Do not adjust this amount.
If Line 24 is blank, edit the amount from Line 38, Form 2220 (prior year 2007–2005 Line 34, 2004 Line 38, 2003 Line 36, 2002 Line 34, 2001 Line 36, 2000-1998 Line 34, 1997 Line 32) to Line 24 of Form 1120S.
If Line 24 is blank and Line 38, Form 2220 (prior year 2007–2005 Line 34, 2004 Line 38, 2003 Line 36, 2002 Line 34, 2001 Line 36, 2000-1998 Line 34, 1997 Line 32) is also blank, review the Form 2220 to determine the taxpayer's method of computation. If there are entries on Form 2220, Line 37, Columns (a)-(d) (see table below for prior year line numbers), compute the total amount and enter on Line 24 of Form 1120S.

Note:

If Form 2220 is attached some conditions may require CCC "8" .

	Form 2220 Prior Year Line Numbers
2007–2005	2004	2003	2002	2001	2000–1998	1997
Line 34 Columns a-e	Line 37 Columns a-e	Line 35 Columns a-e	Line 33 Columns a-d	Line 35 Columns a-d	Line 33 Columns a-d	Line 31 Columns a-d

3.11.217.17.9 (01-01-2009)
Lines 25 and 26 – Amount Owed/Overpayment

Lines 25 and 26 are edited as positive only. If the taxpayer enters a negative amount, no action is required.
Edit the proper entry to Line 25 or 26 if both are blank. Do both of the following:
1. Add Lines 22c and 24. Subtract Line 23d (Line 23e for 2006).
2. Edit the positive result on Line 25 or the negative result (do not bracket) on Line 26.

If pre-computed interest or delinquency penalty or additional charge is evident, ensure that it has not been included in Line 25 or reduced Line 26.

If...	Then...
The amount on Line 25 contains pre-computed interest or penalty or additional charge,	"X" Line 25 amount. See Figure 3.11.217–19. Delete the interest, penalty or additional charge from the amount owed. Edit the correct amount owed to the left of the original entry.
The amount on Line 26 is reduced by pre-computed interest or penalty or additional charge,	"X" Line 26 amount. Compute the Overpayment amount without the interest, penalty or additional charge. Edit the correct Overpayment to the left of the original entry.

3.11.217.17.10 (01-01-2009)
Backup Withholding

If the taxpayer has indicated "Backup Withholding" , edit an "X" to the left of the amount and continue processing.

3.11.217.17.11 (01-01-2009)
FIRPTA and Form 1042-S Credit

If Foreign Investors in Real Property Tax Act (FIRPTA) credit is claimed, route to OSPC. OSPC will:
1. Use Form 13698, International Credit(s) Verification Slip to request verification of credit from the FIRPTA Unit (Document Perfection, International Team).
2. If the credits are verified by the FIRPTA Unit notation attached to the return, "X" the amount entered by the taxpayer and edit the verified FIRPTA credits to the bottom center of Form 1120S, Page 1. See Figure
3. If FIRPTA credits are not available, disallow.
OSPC only - If Form 1042-S credit is claimed on any other credit line, "X" out and add to Line 32

3.11.217.18 (01-01-2009)
♦ Paid Preparer Checkbox Indicator ♦

The Paid Preparer Checkbox is located next to the taxpayer signature area. It indicates whether the taxpayer has elected to allow the Paid Preparer to represent them in order to reach settlement of the return as it is processed.
No action is required on amended returns.

Take the following actions when present:

If...	Then...
Only the "Yes" box is checked,	Take no action.
"No" box is checked; Neither box is checked; or Both boxes are checked,	Circle the Paid Preparer's Telephone Number if present.

3.11.217.19 (01-01-2009)
♦ Paid Preparer Section ♦

The Paid Preparer section is located below the Signature area at the bottom of Form 1120S.

3.11.217.19.1 (01-01-2009)
♦ Paid Preparer SSN or PTIN ♦

The Preparer's Social Security Number (SSN) or PTIN is located to the right of the Preparer's Signature at the bottom-right corner of Page 1, Form 1120S.
The Preparer's SSN must be a nine-digit number. The SSN cannot be all zeroes or all nines.
A Preparer Tax Identification Number (PTIN) is a valid entry in the Preparer's Social Security Number area at the bottom of Form 1120S. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).
Circle-out the Preparer's SSN or PTIN if it is invalid.

3.11.217.19.2 (01-01-2009)
♦ Paid Preparer EIN ♦

The Preparer's EIN is located below the Preparer's SSN/PTIN at the bottom-right corner of Page 1, Form 1120S.
The Preparer's EIN must be a nine-digit number. The EIN cannot be all zeroes or all nines.
Circle-out the Preparer's EIN if it is invalid.

3.11.217.19.3 (01-01-2009)
♦ Paid Preparer Telephone Number ♦

The Paid Preparer's Phone Number is located below the Paid Preparer's EIN at the bottom right hand corner.
No action is required on Amended returns.
If a complete Paid Preparer's Telephone Number is on the Preparer Telephone Number line, no editing of this line is necessary.

Note:

If more than 10 digits are present, continue processing the return. ISRP will input the first 10 digits only.

If the Paid Preparer's Phone Number is illegible or less than 10–digits, review the return and all attachments.

If...	Then...
A complete Paid Preparer's Phone Number is located elsewhere on the return or attachments,	Edit to the "Phone No." line.
A complete Paid Preparer's Telephone Number is,not located or the number is illegible,	Circle the incomplete or illegible phone number.
The return is for a Tax Period prior to 2001,	Circle the telephone number.

3.11.217.20 (01-01-2009)
Schedule A — Cost of Goods Sold

Schedule A, Line 1 – Inventory at the beginning of the year. Accept taxpayer's entry.
Schedule A, Line 3 – Cost of labor. No specific editing is necessary, but an entry on this line is indicative of a Salary/Wage Code condition. See IRM 3.11.217.16.3 (Salary/Wage Code).
Schedule A, Line 7 – Inventory at the end of the year. Accept taxpayer's entry.

Note:

If a negative entry is present on either of Lines 1 or 7, no action is required.

3.11.217.21 (01-01-2009)
Schedule K — Shareholders' Pro Rata Share Items

This chapter addresses the editing of Schedule K - Shareholders' Pro Rata Share Items
Correspond for Schedule K if missing or blank unless the return meets any of the following conditions:
1. The Tax Period is prior to 200801.
2. Attached Schedule K-1 reports only Ordinary Income, Schedule K-1 (Form 1120S), Part III, Line 1.
3. Schedule D (Form 1120S), Form 8825, Form 4797, Form 4562, Form 3468, and/or Form 6478 are attached.
4. The return is for a short period.
If the taxpayer fails to reply, edit CCC "3" and the appropriate Missing Schedule Code per IRM 3.11.217.12.7 (Missing Schedule Codes)

3.11.217.21.1 (01-01-2009)
Line 2, Page 2 – Net Rental Real Estate Income (Loss)

Compare Schedule K, Line 2 with Form 8825, Line 21 as follows:

If...	And...	Then...
The Schedule K, Line 2 amount differs from Form(s) 8825, Line 21 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Schedule K, Line 2 is zero, blank, dash, N/A or none, Note: Total Line 21 entries when multiple Forms 8825 are attached.		No action is required.
The Schedule K, Line 2 amount differs from Form(s) 8825, Line 21 by≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Total Line 21 entries when multiple Forms 8825 are attached.		Correspond.
Schedule K, Line 2 entry is a gain or loss of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Form 8825 is not attached,	Correspond.

For processing of Form 8825, see IRM 3.11.217.25 (Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation).

3.11.217.21.2 (01-01-2009)
Line 4, Page 2 – Interest Income

If Form 1120S, Page 2 (Page 3 for prior years), Schedule K, Line 4 is blank check the supporting attachments for Portfolio Income. If an amount is present, edit to Line 4.
Bracket if negative.

3.11.217.21.3 (01-01-2009)
Line 13f, Page 3 – Alcohol and Cellulosic Biofuel Fuels Credit

Form 6478 – If there is an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule K, Line 13f (Line 12a for 2003 and prior), Form 6478 must be attached.
1. If Form 6478 is not attached, correspond with the taxpayer.
2. If there is no reply to correspondence, disallow the credit and continue processing.
Check Line 14, Form 6478 (Line 6 for 2007–2006, Line 21 for 2005, Line 22 for 2004–2000, Line 21 for 1999–1996) against Schedule K, Line 13f and if the amounts agree, continue processing.
If there is a discrepancy, edit the amount from Line 14, Form 6478 (Line 6 for 2007–2006, Line 21 for 2005, Line 22 for 2004–2000, Line 21 for 1999–1996) to Schedule K, Line 13f (Line 12a for 2003 and prior).

3.11.217.21.4 (01-01-2009)
Line 14l, Page 3 – Total Foreign Taxes

If there is an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Line 14l (Line 14l and 14n for 2004, Line 15g for 2003–2000, Line 15e for 1999 and prior), edit an Audit Code "2" in the left margin next to Line 9 (Deductions Section). See IRM 3.11.217.12.1 (Audit Codes).
If the entry on Line 14l (Line 14l and 14n for 2004, Line 15g for 2003–2000, Line 15e for 1999 and prior), ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit an Audit Code "7" in the left margin next to Line 9 (Deductions Section). See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.21.5 (01-01-2009)
Line 16d, Page 3 – Property Distributions

Accept taxpayer's entry.

3.11.217.21.6 (01-01-2009)
Line 18, Page 3 – Income/Loss Reconciliation
(Prior year Line 17e, Page 3)

Accept taxpayer's entry.

3.11.217.22 (01-01-2009)
Schedule L — Balance Sheet

Correspond for missing Schedule L unless the return meets any of the following conditions:
1. The Tax Period is prior to 200801.
2. Page 2, Schedule B, Line 8 is checked "Yes"
  
  Note:
  
  If both Yes and No are checked or neither box is checked, correspond.
3. Page 1, Box F, Total assets is "0" (zero), "-" (dash), "None" , "N/A" or some similar entry.
4. Schedule L is crossed out or annotated "0" (zero), "-" (dash), "None" , "N/A" or some similar entry.
5. There are no significant entries on Page 1, Lines 1 through 20.
6. The "Cash" box on Schedule B is checked or the taxpayer has notated "Single Entry Records" , "See Books" , "Balance Sheet not available" , or similar entry.
7. Final return.
8. Amended return.
If the taxpayer fails to respond, edit CCC "3" and the appropriate Missing Schedule Code per IRM 3.11.217.12.7 (Missing Schedule Codes).
If the "Yes" box on Form 1120S, Page 2, Schedule B, Line 8 (Line 9 for 2006–2002) is checked and Total assets, Page 1, Box F (Box E for 2006 and prior) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Gross receipts or sales, Page 1, Line 1a (Line 1c plus 1b if Line 1a is blank) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , delete Schedule L if significant entries are present. (e.g., If either total assets or gross receipts are $250,000 or more, edit Schedule L.)

Reminder:

Edit Total Assets, Page 1, Box F (Box E for 2006 and prior) per IRM 3.11.217.9 (Total Assets-Page 1, Box F (Box E for 2006 and Prior).
The following information is transcribed from Form 1120S, Page 4, Schedule L. No action is necessary to perfect these amounts. Accept the taxpayer's entry:
1. Loans to Shareholders, end of year. Schedule L, Line 7 (d).
2. Total Assets, beginning of year. Schedule L, Line 15 (b).
3. Loans from Shareholders, end of year. Schedule L, Line 19 (d).
4. Capital Stock, end of year. Schedule L, Line 22 (d).
5. Additional Paid-In Capital, end of year. Schedule L, Line 23 (d).
6. Retained Earnings, end of year. Schedule L, Line 24 (d).

3.11.217.23 (01-01-2009)
Schedule M-2

The following information is transcribed from Schedule M-2, Analysis of Accumulated Adjustments Account, Form 1120S, Page 4.
Schedule M-2, Line 1, Column (a) – Balance at beginning of tax year. Accept taxpayer's entry.

3.11.217.24 (01-01-2009)
Schedule N (Form 1120) — Foreign Operations of U.S. Corporations

Schedule N is valid for Tax Periods beginning 01-01-2000. Delete Schedule N if the tax period begins prior to 01-01-2000.
S Corporations that, at any time during the tax year, have assets in or operate a business in a Foreign Country or U.S. possession may have to file Schedule N.
Do not correspond if Schedule N is missing.
If Schedule N is present and contains no entries, do not correspond.
If more than one Schedule N is attached, combine the information from all Schedules N, including all subsidiaries and:
1. Edit to the first Schedule N that contains the EIN of the return being processed. "Staple up" any remaining Schedules N, or
2. Dummy and edit a Schedule N, for the parent return if one is not present on a consolidated return.

3.11.217.24.1 (01-01-2009)
Line 1 – Form 8858, Foreign Disregarded Entities

Beginning Tax Period 2004, Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities, will be required to be filed by U.S. persons that are tax owners of Foreign Disregarded Entities.
Edit Audit Code "2" if:
1. Question 1a is answered "Yes" , or
2. Form 8858 is present.
Convert prior year (2003 – 2000) Schedule N, Line 1 to Line 1a.

3.11.217.24.2 (01-01-2009)
Line 2 – Number of Forms 8865

No entry is required for Schedule N, Line 2 unless Form 8865 is present.

Edit Line 2 as follows:

If...	And...	Then...
An amount is present for Schedule N, Question 2,		Take no further action.
Schedule N, Line 2 is blank	Form(s) 8865 is attached,	Edit the number of Forms 8865 in the dotted line area of Question 2.
Form 8865 is attached	Schedule N is not present,	Dummy a Schedule N and edit the number of Forms 8865 to Schedule N, Line 2.

Edit Audit Code "2" if Form 8865 is attached. See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.24.3 (01-01-2009)
Line 3 – Form 8865 Question

Edit Audit Code "2" if Question 3 is answered "Yes" or Form 8865 is attached. See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.24.4 (01-01-2009)
Line 4 – Form 5471, Controlled Foreign Corporation

Edit Audit Code "2" if Question 4a is answered "Yes" or Form 5471 is attached. See IRM 3.11.217.12.1 (Audit Codes).
No entry is required for Schedule N, Line 4b unless Form 5471 is present.

Edit Line 4b as follows:

If...	And...	Then...
Schedule N, Line 4b is blank	Form(s) 5471 is attached,	Edit the number of Forms 5471 in the dotted line area of Question 4b. Note: Document Perfection is responsible for determining the number of any and all Form(s) 5471 received, whether attached to a parent return in a consolidated group, or found as an attachment to a subsidiary return.
Form 5471 is attached	Schedule N is not present,	Dummy a Schedule N and edit the number of Forms 5471 to Schedule N, Line 4b.

If Form 5471 is present, or Question 4a is answered "Yes" , edit Audit Code "2" . See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.24.5 (01-01-2009)
Line 5 – Form 3520 Question

Edit Audit Code "2" if Question 5 is answered "Yes" or Form 3520 is attached. See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.24.6 (01-01-2009)
Line 6b – Foreign Country Code

Edit Line 6b as follows:

If...	And...	Then...
The taxpayer has entered the name of a Foreign Country in Question 6b,		Write the two letter "Country Code" to the left of Question 6b. Use the Foreign Country Code Table in Exhibit 3.11.217-4. If the Foreign Country is a U.S. Possession, use the appropriate "Country Code" as follows: AQ – American Samoa FM – Federated States of Micronesia GQ – Guam RM – Marshall Islands CQ – Northern Mariana Islands PS – Palau RQ – Puerto Rico VQ – U.S. Virgin Islands
Note: Use "UK" for England, Northern Ireland, Scotland, and Wales. Also, "Holland" is not an official country name, but is part of The Netherlands.
No Foreign Country is present or "US" , "USA" , "America" or similar reference to the United States is present	The "Yes" box is checked,	Edit "Country Code" , "OC" .
More than one Foreign Country is present,		Edit the "Country Code" of the first Foreign Country shown.

3.11.217.24.7 (01-01-2009)
Line 7a – Form 8873 Question

Edit Audit Code "2" if Question 7a is answered "Yes" . See IRM 3.11.217.12.1 (Audit Codes).

3.11.217.24.8 (01-01-2009)
Line 7b – Number of Forms 8873

No entry is required for Schedule N, Line 7b unless Form 8873 is present.

Note:

TC "971" input is required when Form 8873 is present. See IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).

Edit Line 7b as follows:

If...	And...	Then...
An amount is present for Schedule N, Question 7b	Form(s) 8873 is attached,	Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).
An amount is present for Schedule N, Question 7b	Form(s) 8873 are not attached,	Take no further action
Schedule N, Line 7b is blank	Form(s) 8873 is attached,	Edit the number of Forms 8873 in the dotted line area of Question 7b. Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).
Form 8873 is attached,	Schedule N is not present,	Dummy a Schedule N and edit the number of Forms 8873 to Line 7b of Schedule N. Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).

3.11.217.24.9 (01-01-2009)
Line 7c – Total Extraterritorial Income Exclusion

No entry is required for Schedule N, Line 7c unless Form 8873 is present.

Edit Line 7c as follows:

If...	And...	Then...
An amount is present for Schedule N, Question 7c	Form 8873 is attached,	Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).
An amount is present for Schedule N, Question 7c	Form 8873 is not attached,	Take no further action.
Schedule N, Line 7c is blank	Form(s) 8873 is attached,	Compute the total amount of extraterritorial income exclusion from Line 52 and edit to the area provided on Line 7c.(Line 54 for 2006-2005, Line 52b or if 52b is blank, Line 52a for 2004, Line 52 for 2003-2002, and Line 55 for 2001-2000). Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).
Form 8873 is present with a significant entry on Line 52 (Line 54 for 2006-2005, Line 52b or if 52b is blank, Line 52a for 2004, Line 52 for 2003-2002, and Line 55 for 2001-2000)	Schedule N is not attached,	Dummy a Schedule N and compute the total amount of extraterritorial income exclusion from all attached Forms 8873. Edit the total to the area provided on Schedule N, Line 7c. Process Form 8873 per IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).

Note:

Form 8873, Extraterritorial Income Exclusion, requires TC "971" input. See IRM 3.11.217.26 (Form 8873-Extraterritorial Income Exclusion).

3.11.217.25 (01-01-2009)
Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation

If Form 8825 is attached to Form 1120S, compute Line 17 when there are entries in Page 1, Line 2, Columns A through D and/or Page 2, Line 2, Columns E through H. Edit Form 8825 in positive amounts in dollars only as follows:

If...	And...	Then...
Only one Form 8825 is attached	Line 17 is negative,	"X" the negative amount.
Only one Form 8825 is attached	Line 17 is blank,	Compute and enter a positive amount on Line 17. See Figure 3.11.217–22.
Multiple Forms 8825 are attached	Only one Form 8825 has an entry on Line 17,	Accept positive taxpayer entry ("X" negative amount). Place Form 8825 in sequence order if Line 17 has a positive amount.
Multiple Forms 8825 are attached	More than one Form 8825 has an entry on Line 17 or Line 17 is blank,	Add all Line 2 amounts together (Page 1, Line 2 and Page 2, Line 2). If positive, edit the amount to Line 17 of the first Form 8825. Place edited Form 8825 in sequence order.

Figure 3.11.217-22

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3.11.217.26 (01-01-2009)
Form 8873 — Extraterritorial Income Exclusion

Document Perfection is responsible for processing Part I, "Elections and Other Information" of Form 8873. Elections are identified by inputting CC FRM 77 with Transaction Code "971" and IDRS Action code "361" , "362" or "363" depending on which election has been made.

3.11.217.26.1 (01-01-2009)
Line 1 – Section 942(a) (3) Election

If the box is marked for Part 1, Line 1 of Form 8873, enter TC "971" with IDRS Action Code "361" . Use the current date for the Effective Date.

Note:

"Action Codes" referenced in the Form 8873 instructions are IDRS Action Codes, not be confused with ERS Action Codes. IDRS Action Codes are not edited to Page 1 of the return.

3.11.217.26.2 (01-01-2009)
Line 2 – Extraterritorial Income Exclusion in Lieu of Election

If the box is marked for Part I, Line 2 of Form 8873 enter TC "971" with IDRS Action Code "362" . Use the current date for the Effective Date.

3.11.217.26.3 (01-01-2009)
Line 3 – Domestication Election

If the box is marked for Part I, Line 3 of Form 8873 enter TC "971" with IDRS Action Code "363" . Use the current date for the Effective Date.

3.11.217.27 (01-01-2009)
Form 4136 — Credit for Federal Tax Paid on Fuels

If Form 4136 is missing and a significant entry is claimed on Page 1, Line 23c, Form 1120S for a Fuel Tax Credit, correspond for the missing Form 4136.
If a fuel credit claim is found on other than the appropriate line on the return, and Form 4136 is attached, adjust incorrect entry prior to editing Fuel Tax Credits.
Form 4136 should be placed after Form 8050.
If Fuel Tax Credit is claimed on Page 1, Form 1120S and Form 4136 is attached, perfect Column (d) as necessary. Column (d) should equal Line 18 (Line 20 for 2006, Line 15 for 2005, Line 10 for 2004–2001, Line 9 for 2000–1997) of Form 4136. If perfection is not possible, correspond.
Code & Edit is no longer required to renumber the lines on prior year Forms 4136 to current year format. Column (d) credit amounts are transcribed using the corresponding Credit Reference Number (CRN) in Column (e). CRNs for prior years 2000–1997 must be renumbered when a significant amount is present. Column (e) conversion is provided in Exhibit 3.11.217-5.

3.11.217.28 (01-01-2009)
Form 8913 — Credit for Federal Telephone Excise Tax Paid

Place Form 8913 in the proper sequence order if a significant amount is present on Line 15, Column (d) or Column (e).

3.11.217.29 (01-01-2009)
Schedule K-1

All Form 1120S filers are required to complete and file Schedule K-1 and attach it to the 1120S Return. If no Schedule K-1(s) are attached, follow the procedures listed below:
Do not correspond if the Form 1120S Tax Period 200512 or prior.
Do not correspond if Form 1120S, Line 21, Ordinary Business Income (Loss) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Do not correspond when there are attachments to the return in a standard format which may be used as a Schedule K-1.
Do not correspond for Schedule K-1 on Re-entry returns.
Do not correspond for Schedule K-1 on amended returns.
Do not correspond for Schedule K-1 on final returns.
Do not correspond for Schedule K-1 on 6020(b) returns.
Do not correspond for Schedule K-1 if there are no entries on Form 1120S, Lines 1 through 21.
Do not correspond for Schedule K-1 if Form 1120S with an attached Form 4251 is being processed as an original return.
When correspondence with the taxpayer is required do the following:
1. On numbered 1120S Returns suspend with Action Code "211" .
2. Prepare Form 3696 to request Correspondence Action for the missing Schedules K-1.
3. Enter the small business S Corporation's Name, Address, EIN, Tax Period (YYMM) and Tax Form.
4. Enter "Use Letter 118C" in the remarks section.
5. Send letter and maintain a 45 day suspense file for rejected returns.
Responses to Letter 118C will be processed by the IRP Unit of Receipt and Control. K-1 will be notated at the bottom of Letter 118C by Receipt and Control. If not, route the return to Receipt and Control.
The response will then be associated with Forms 1120S in the BMF return suspense file. When Form 1120S with Letter 118C is returned, continue normal processing of the Form 1120S.
Disregard the Letter 118C and its response. If no reply is received within 45 days the return will be processed without the missing schedule, and CCC "3" will be edited, per IRM 3.11.217.2.4 (7) (Correspondence).
If Line 15 (Lines 14a through 14e for 2003 and prior) has an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , edit a Tax Preference Code in the left margin next to Line 9 (Deductions Section). See IRM 3.11.217.12.4 (Tax Preference Code).

3.11.217.30 (01-01-2009)
Form 1120S Prior Year Conversion Chart

The following chart provides information for converting Form 1120S to the current year form.

Current Year Line Number	Description	2007–2006 Line Number
	Credit for Federal Telephone Excise Tax	23d Edit the line 23d amount in the space above Line 23e. Line out Line 23d.
23d	Total Payments	23e

Current Year Line Number	Description	2005–2004 Line Number
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
Sch K, Line 18	Income/loss reconciliation	Sch K, Line 17e

Current Year Line Number	Description	2003–1994 Line Number
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
Sch K, Line 4	Interest income	Sch K, Line 4a
Sch K, Line 13f	Alcohol and Cellulosic Biofuel Fuels Credit	Sch K, Line 12a
Sch K, Line 16d	Property distributions	Sch K, Line 20
Sch K, Line 18	Income/loss reconciliation	Sch K, Line 23

Current Year Line Number	Description	1993–1991 Line Number
8	Salaries and wages	8c
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
Sch K, Line 4	Interest income	Sch K, Line 4a
Sch K, Line 13f	Alcohol and Cellulosic Biofuel Fuels Credit	Sch K, Line 12a
Sch K, Line 16d	Property distributions	Sch K, Line 20 (1993–1992) Sch K, Line 17 (1991)
Sch K, Line 18	Income/loss reconciliation	Sch K, Line 23 (1993–1992) Sch K, Line 20 (1991)

Current Year Line Number	Description	1990 Line Number
8	Salaries and wages	8c
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
Sch A, Line 7	Inventory at end of year	Sch A, Line 6
Sch B, Line 1	Method of accounting	O
Sch K, Line 4	Interest income	Sch K, Line 4a
Sch K, Line 13f	Alcohol and Cellulosic Biofuel Fuels Credit	Sch K, Line 11a
Sch K, Line 16d	Property distributions	Sch K, Line 17
Sch K, Line 18	Income/loss reconciliation	Sch K, Line 20

Current Year Line Number	Description	1989–1988 Line Number
8	Salaries and wages	8c
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
23b	Tax deposited with Form 7004	23a
23c	Credit for Federal tax on fuels (attached Forms 4136)	23b
23d	Total payments	23c
25	Amount Owed (Tax Due)	24
26	Overpayment	25
Sch A, Line 7	Inventory at end of year	Sch A, Line 6
Sch B, Line 1	Method of accounting	O
Sch K, Line 4	Interest income	Sch K, Line 4a
Sch K, Line 16d	Property distributions	Sch K, Line 16

Current Year Line Number	Description	1987 Line Number
8	Salaries and wages	8c
14	Depreciation not claimed on Schedule A or elsewhere on return	14c
23b	Tax deposited with Form 7004	23a
23c	Credit for Federal tax on fuels (attached Forms 4136)	23b
23d	Total payments	23c
25	Amount Owed (Tax Due)	24
26	Overpayment	25
Sch A, Line 7	Inventory at end of year	Sch A, Line 6
Sch B, Line 1	Method of accounting	Q
Sch K, Line 4	Interest income	Sch K, Line 4a
Sch K, Line 16d	Property distributions	Sch K, Line 16

Exhibit 3.11.217-1 (01-01-2009)
Action Codes

Action Codes are used for unprocessable conditions and rejection of documents.

The table below contains Action Codes and a description:

Action Code Chart
Action Code	Description	Workday Suspense Period	Function Used In
Correspondence
211	First Correspondence	40	CE, EC, SC
212	Second Correspondence	25	CE, EC, SC
213	Correspondence to other than Taxpayer	40	CE, EC, SC
215	International Correspondence (ACI)	45	CE, EC, SC
225	Taxpayer Correspondence (Signature Only) Domestic	40	CE, EC, SC
226	Taxpayer Correspondence (Signature Only) International	45	CE, EC, SC
In-House Research
300	Examination (Fuel Tax Credit)	10	CE, EC
310	Statute Control	10	CE, EC, SC
320	Entity Control	10	CE, EC, SC
347	Entity Control	10	CE, EC, SC
Criminal Investigation Division
331	Frivolous Review	3	CE, EC
332	Questionable Returns Detection Team (QRDT) Review	3	CE, EC
333	Prompt Audit	10	CE, EC, SC
334	Joint Committee	10	CE, EC, SC
335	Frivolous Case	10	CE, EC, SC
336	QRDT Case	10	CE, EC, SC
337	Other Criminal Investigation Division (CID)	10	CE, EC, SC
Accounting
341	Manual Refund - Accounting	10	CE, EC, SC
342	Credit Verification	10	CE, EC, SC
343	Other Accounting	10	CE, EC, SC
Key Index File (KIF)/Master File Transcript Request (MFTRA) Research
352	Name Research	3	CE, EC, SC
353	Address Research	3	CE, EC, SC
354	Filing Requirements Research	3	CE, EC, SC
355	Other MFTRA Research	5	CE, EC, SC
360	Other In-House Research	10	CE, EC, SC
370	Examination	10	CE, EC, SC
Management Suspense
420	Management Suspense - A	5	CE, EC, SC
430	Management Suspense - B	10	CE, EC, SC
440	Management Suspense - C	15	CE, EC, SC
450	Management Suspense - D	20	CE, SC
460	Management Suspense - E	25	CE, EC, SC
480	Early Filed Suspense	150	CE, EC, SC
490	System Problem	5	CE, EC, SC
Missing Document
510	Missing Document	0	CE
Magnetic Tape
550	Magnetic Tape - Check for Attachments	0	CE
551	Magnetic Tape - Inconsistent Data	0	CE
Rejects
610	Renumber - Non-Remittance	0	CE, EC, SC
611	Renumber - Remittance	0	CE, EC, SC
620	NMF/Non-ADP	0	CE, EC, SC
630	Re-input	0	CE, EC
640	Void	0	CE, EC, SC
650	International (ACI)	0	CE, EC, SC
CE = Code & Edit EC = Error Correction SC = Suspense Correction

Note:

Only one Action Code may be edited on the return at one time; other applicable Action Codes will be listed on Form 4227. All Action Codes must be assigned in the following priority: 310, 320, 4xx, 6xx, 3xx, 2xx.

Exhibit 3.11.217-2 (01-01-2009)
Address/Street Abbreviations

Word	Abbr.	Word	Abbr.	Word	Abbr.
Alley	ALY	Fork	FRK	Pines	PNES
Annex	ANX	Forks	FRKS	Place	PL
Arcade	ARC	Fort	FT	Plain	PLN
Avenue	AVE	Freeway	FWY	Plains	PLNS
Bayou	BYU	Gardens	GDNS	Plaza	PLZ
Beach	BCH	Gateway	GTWY	Point	PT
Bend	BND	Glen	GLN	Port	PRT
Bluff	BLF	Green	GRN	Prairie	PR
Bottom	BTM	Grove	GRV	Radial	RADL
Boulevard	BLVD	Harbor	HBR	Ranch	RNCH
Branch	BR	Haven	HVN	Rapids	RPDS
Bridge	BRG	Heights	HTS	Rest	RST
Brook	BRK	Highway	HWY	Ridge	RDG
Burg	BG	Hill	HL	River	RIV
Bypass	BYP	Hills	HLS	Road	RD
Camp	CP	Hollow	HOLW	Row	RW
Canyon	CYN	Inlet	INLT	Run	RUN
Cape	CPE	Island	IS	Shoal	SHL
Causeway	CSWY	Islands	ISS	Shoals	SHLS
Center	CTR	Isle	ISLE	Shore	SHR
Circle	CIR	Junction	JCT	Shores	SHRS
Cliffs	CLFS	Key	KY	Spring	SPG
Club	CLB	Knolls	KNLS	Springs	SPGS
Corner	COR	Lake	LK	Spur	SPUR
Corners	CORS	Lakes	LKS	Square	SQ
Course	CRSE	Landing	LNDG	Station	STA
Court	CT	Lane	LN	Stream	STRM
Courts	CTS	Light	LGT	Street	ST
Cove	CV	Loaf	LF	Summit	SMT
Creek	CRK	Locks	LCKS	Terrace	TER
Cresent	CRES	Lodge	LDG	Trace	TRCE
Crossing	XING	Loop	LOOP	Track	TRAK
Dale	SL	Mall	ML	Trail	TRL
Dam	DM	Manor	MNR	Trailer	TRLR
Divide	DV	Meadows	MDWS	Tunnel	TUNL
Drive	DR	Mill	ML	Turnpike	TPKE
Estates	EST	Mills	MLS	Union	UN
Expressway	EXPY	Mission	MSN	Valley	VLY
Extension	EXT	Mount	MT	Viaduct	VIA
Fall	FL	Mountain	MT	View	VW
Falls	FLS	Neck	NCK	Village	VLG
Ferry	FRY	Orchard	ORCH	Villa	VL
Field	FLD	Oval	OVAL	Vista	VIS
Fields	FLDS	Park	PARK	Walk	WALK
Flats	FLT	Parkway	PKY	Way	WAY
Ford	FRD	Pass	PASS	Wells	WLS
Forest	FRST	Path	PATH
Forge	FRG	Pike	PIKE

Exhibit 3.11.217-3 (01-01-2009)
Area Office Codes

The following Table provides a list of Area Office Codes.

STATE	ABBREVIATION	AREA OFFICE
Alabama	AL	08
Alaska	AK	12
Arizona	AZ	11
Arkansas	AR	08
California Note: California is the only state that has been broken out by post of duty and is covered by Areas 13, 14 and 16. Use Area Office 13 if a code cannot be determined from the list provided.	CA	13 Bakersfield Bishop Chico Eureka Fresno Modesto Nevada City Oakland Peninsula Redding Redwood City Sacramento Salinas San Francisco San Jose San Rafael Santa Cruz Santa Rosa South Lake Tahoe Ukiah Vallejo Visalia Walnut Creek Yuba City
		14 Anaheim Blythe Chino El Cajon El Centro High Desert Irvine Laguna Niguel Long Beach Los Alamitos Low Desert Poway Riverside San Bernadino San Diego San Marcos Santa Ana Torrance
		16 Beverly Hills Carson Crenshaw Culver City El Monte El Monte 1 El Monte/LaMirada Fairfax Glendale Griffith Park Hawthorne Hollywood Huntington Park LaMirada Lancaster Los Angeles North Hollywood Oxnard Pasadena San Fernando San Luis Obispo Santa Barbara Santa Maria Van Nuys West Los Angeles Wilshire
Colorado	CO	11
Connecticut	CT	01
Delaware	DE	04
District of Columbia	DC	04
Florida	FL	05
Georgia	GA	08
Hawaii	HI	12
Idaho	ID	12
Illinois	IL	07
Indiana	IN	07
Iowa	IA	09
Kansas	KS	09
Kentucky	KY	06
Louisiana	LA	08
Maine	ME	01
Maryland	MD	04
Massachusetts	MA	01
Michigan	MI	06
Minnesota	MN	09
Mississippi	MS	08
Missouri	MO	09
Montana	MT	11
Nebraska	NE	09
Nevada	NV	11
New Hampshire	NH	01
New Jersey	NJ	03
New Mexico	NM	11
New York	NY	02
North Carolina	NC	04
North Dakota	ND	09
Ohio	OH	06
Oklahoma	OK	10
Oregon	OR	12
Pennsylvania	PA	03
Rhode Island	RI	01
South Carolina	SC	04
South Dakota	SD	09
Tennessee	TN	08
Texas	TX	10
Utah	UT	11
Vermont	VT	01
Virginia	VA	04
Washington	WA	12
West Virginia	WV	06
Wisconsin	WI	07
Wyoming	WY	11
Assistant Commissioner (A/C) International		15
Foreign Addresses		15
Puerto Rico	PR	15

Exhibit 3.11.217-4 (01-01-2009)
Foreign Country Codes

Use the Foreign Country Code Table below to edit the two digit "Country Code" .

Note:

If the table contains two Country Codes, use the first Country Code when editing the return Entity Section. Use the second Country Code for Schedule N, Line 6b. Also, "Holland" is not an official country name, it is part of The Netherlands.

FOREIGN COUNTRY CODE TABLE
Foreign Country	"Country Code"	Foreign Country	"Country Code"
– A –
Abu Dubai	AE	Antarctica	AY
Afghanistan	AF	Antigua	AC
Akrotiri (Sovereign Base Area)	AX (Entity Section Only) OC (Other than Entity Section)	Antigua and Barbuda	AC
Aland Island	XI (Entity Section Only) OC (Other than Entity Section)	Argentina	AR
Albania	AL	Armenia	AM
Algeria	AG	Aruba	AA
American Samoa–AQ Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.		Ascension	XA (Entity Section Only) OC (Other than Entity Section)
Andorra	AN	Ashmore and Cartier Islands	AT
Angola	AO	Australia	AS
Anguilla	AV	Austria	AU
Antarctic Lands (Southern Lands)	FS	Azerbaijan	AJ
		Azores	XZ (Entity Section Only) OC (Other than Entity Section)
– B –
Bahamas, The	BF	Bolivia	BL
Bahrain	BA	Bonaire	NT
Baker Island	FQ	Bosnia and Herzegovina	BK
Balearic Islands (Mallorca, etc.)	SP	Botswana	BC
Bangladesh	BG	Bouvet Island	BV
Barbados	BB	Brazil	BR
Barbuda	AC	Brazzaville (Capital of Rep. of Congo)	CF
Bassas da India	BS	British Indian Ocean Territory	IO
Belarus	BO	British Virgin Islands	VI
Belgium	BE	Brunei	BX
Belize	BH	Bulgaria	BU
Benin (Dahomey)	BN	Burkina Faso (Upper Volta)	UV
Bermuda	BD	Burma	BM
Bhutan	BT	Burundi	BY
– C –
Caicos Islands (Turks Islands)	TK	Cocos (Keeling) Island	CK
Cambodia (Kampuchea)	CB	Columbia	CO
Cameroon	CM	Comoros	CN
Canada	CA	Congo, Republic of (Brazzaville)	CF
Canary Islands	XY (Entity Section Only) OC (Other than Entity Section)	Congo, Democratic Repulic of (Kinshasa) (formerly Zaire)	CG
Cape Verde	CV	Cook Island	CW
Cartier Island	AT	Coral Sea Islands Territory	CR
Cayman Islands	CJ	Corsica	FR
Central African Republic	CT	Costa Rica	CS
Chad	CD	Cote d'Ivoire (Ivory Coast)	IV
Channel Islands	XC (Entity Section Only) OC (Other than Entity Section)	Croatia	HR
Chile	CI	Cuba	CU
China, People's Republic of (Including, Inner Mongolia, Tibet and Manchuria)	CH
Christmas Island (Indian Ocean)	KT	Cyprus	CY
Clipperton Islands	IP	Czech Republic	EZ
– D –
Dem. People's Republic of Korea (North)	KN	Djibouti	DJ
Dem. Republic of Congo (Kinshasa) (formerly Zaire)	CG	Dominica	DO
Dem. Rep. of Timor-Leste	TT	Dominican Republic	DR
Denmark	DA	Dubai	AE
Dhekelia (Sovereign Base Area)	DX (Entity Section Only) OC (Other than Entity Section)
– E –
East Timor	TT	Equatorial Guinea	EK
Ecuador	EC	Eritrea	ER
Egypt	EG	Estonia	EN
EL Salvador	ES	Ethiopia	ET
Eleuthera Island	BF	Europa Island	EU
England	XE (Entity Section only) UK (Other than Entity Section)
– F –
Falkland Islands (Islas Malvinas)	FK	France	FR
Faroe Islands	FO	French Guiana	FG
Federated States of Micronesia–FM Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.		French Polynesia (Tahiti)	FP
Fiji Islands	FJ	French Southern and Antarctic Lands	FS
Finland	FI	Futuna	WF
– G –
Gabon	GB	Greenland	GL
Gambia, The	GA	Grenada (Southern Grenadines)	GJ
Gaza Strip	GZ	Grenadines (St. Vincent)	VC
Georgia	GG	Guadeloupe	GP
Germany	GM	Guam–GQ Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.
Ghana	GH	Guatemala	GT
Gibraltar	GI	Guernsey	GK
Glorioso Islands	GO	Guinea	GV
Great Britain (United Kingdom)	UK	Guinea-Bissau	PU
Greece	GR	Guyana	GY
– H –
Haiti	HA	Hong Kong	HK
Heard Island and McDonald Islands	HM	Howland Island	HQ
Holy See	VT	Hungary	HU
Honduras	HO
– I –
Iceland	IC	Ireland, Republic of (EIRE)	EI
India	IN	Isle of Man	IM
Indonesia ( Including Bali, Belitung, Flores, Java, Moluccas, Sumatra )	ID	Israel	IS
Iran	IR	Italy	IT
Iraq	IZ
– J –
Jamaica	JM	Jersey	JE
Jan Mayen	JN	Johnston Atoll	JQ
Japan	JA	Jordan	JO
Jarvis Island	DQ	Juan De Nova Island	JU
– K –
Kazakhstan	KZ	Korea, Democratic Peoples Republic of (North)	KN
Kenya	KE	Korea, Republic of (South) Note: Use when only Korea is present.	KS
Kingman Reef	KQ	Kosovo, Republic of	KV (Entity Section Only) OC (Other than Entity Section)
Kinshasa (Dem. Rep. of Congo)	CG	Kurile Islands	RS
Kiribati (Gilbert Island)	KR	Kuwait	KU
		Kyrgyzstan	KG
– L –
Laos	LA	Libya	LY
Latvia	LG	Liechtenstein	LS
Lebanon	LE	Lithuania	LH
Lesotho	LT	Luxembourg	LU
Liberia	LI
– M –
Macau	MC	McDonald Island	HM
Macedonia (formerly Yugoslav Republic of)	MK	Mexico	MX
Madagascar (Malagasy Republic)	MA	Midway Islands	MQ
Malawi	MI	Miquelon	SB
Malaysia	MY	Moldova	MD (Entity Section Only) OC (Other than Entity Section)
Maldives	MV	Monaco	MN
Mali	ML	Mongolia	MG
Malta	MT	Montenegro	MJ (Entity Section Only) MW (Other than Entity Section)
Marshall Islands– RM Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.		Montserrat	MH
Martinique	MB	Morocco	MO
Mauritania	MR	Mozambique	MZ
Mauritius	MP	Myanmar	XM (Entity Section Only) OC (Other than Entity Section)
Mayotte	MF
– N –
Namibia	WA	Nicaragua	NU
Nauru	NR	Niger	NG
Navassa Island	BQ	Nigeria	NI
Nepal	NP	Niue	NE
Netherlands, The	NL	Norfolk Island	NF
Netherland Antilles	NT	North Korea	KN
Nevis	SC	Northern Grenadines	VC
New Caledonia	NC	Northern Ireland	XN (Entity Section only) UK (Other than Entity Section)
New Zealand	NZ	Northern Mariana Islands–CQ Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.
		Norway	NO
– O –
Oman	MU	OTHER COUNTRY (Country not identified elsewhere)	XX (Entity Section only) OC (Other than Entity Section)
Oman	MU	OTHER COUNTRY (Country not identified elsewhere)	XX (Entity Section only) OC (Other than Entity Section)
– P –
Pakistan	PK	Peru	PE
Palau–PS Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.		Philippines	RP
Palmyra Atoll	LQ	Pitcairn Island	PC
Panama	PM	Poland	PL
Papua New Guinea	PP	Portugal	PO
Paracel Island	PF	Principe (Sao Tome)	TP (Entity Section Only) OC (Other than Entity Section)
Paraguay	PA	Puerto Rico–RQ Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.
– Q –
Qatar (Katar)	QA
– R –
Redonda	VI	Romania	RO
Republic of Korea (South)	KS	Russia	RS
Republic of Kosovo	KV (Entity Section only) OC (Other than Entity Section)	Rwanda	RW
Republic of Singapore	SN	Ryukyu Islands	JA
Reunion	RE
– S –
Samoa	WS	South Sandwich Island	SX
San Marino	SM	Spain	SP
Sao Tome and Principe	TP	Spratly Islands	PG
Sarawak	MY	Sri Lanka	CE
Saudi Arabia	SA	St. Barthelemy	TB (Entity Section Only) OC (Other than Entity Section)
Scotland	XS (Entity Section only) UK (Other than Entity Section)	St. Christopher	SC
Senegal	SG	St. Helena (Ascension Island and Tristan De Cunha Island Group)	SH
Serbia	RB (Entity Section only) SR (Other than Entity Section)	St. Kitts and Nevis (includes St. Christopher)	SC
Seychelles	SE	St. Lucia	ST
Sierra Leone	SL	St. Martin	RN (Entity Section Only) OC (Other than Entity Section)
Singapore	SN	St. Miquelon	SB
Slovak Republic	XR (Entity Section Only) OC (Other than Entity Section)	St. Pierre	SB
Slovakia	LO	St. Vincent and The Gernadines (Northern Grenadines)	VC
Slovenia	SI	Sudan	SU
Solomon Island	BP	Suriname	NS
Somalia	SO	Svalbard (Spitsbergen)	SV
South Africa	SF	Swaziland	WZ
South Georgia and the South Sandwich Islands	SX	Sweden	SW
South Korea	KS	Switzerland	SZ
		Syria	SY
– T –
Tahiti (French Polynesia)	FP	Tokelau	TL
Taiwan	TW	Tonga	TN
Tajikistan	TI	Tortola	VI
Tanzania, United Republic of	TZ	Trinidad and Tobago	TD
Thailand	TH	Tristan Da Cunha	XT (Entity Section Only) OC(Other than Entity Section)
The Bahamas	BF	Tromelin Island	TE
The Gambia	GA	Tunisia	TS
The Netherlands	NL	Turkey	TU
Timor, East	TT	Turkmenistan	TX
Timor-Leste	TT	Turks and Caicos Islands	TK
Togo	TO	Tuvalu	TV
– U –
Uganda	UG	United Kingdom	UK
Ukraine	UP	Uruguay	UY
United Arab Emirates	AE	Uzbekistan	UZ
– V –
Vanuatu	NH	Vietnam	VM
Vatican City	VT	Virgin Islands (British)	VI
Venezuela	VE	Virgin Islands (United States)–VQ Caution: Do not use as a Foreign Country Code when editing the Entity Section. Follow the instructions for editing a U.S. Possession. See IRM 3.11.217.4.6.
– W –
Wake Island	WQ	Western Sahara	WI
Wales	XW (Entity Section only) UK (Other than Entity Section)	Western Samoa	WS
Wallis and Futuna	WF	Windward Island	VC
West Bank	WE
– Y –
Yemen (Aden)	YM	Yugoslavia (Montenegro)	YI
– Z –
Zaire (Democratic Republic of Congo)	CG	Zimbabwe	ZI
Zambia	ZA

Exhibit 3.11.217-5 (01-01-2009)
Form 4136 — Prior Year Conversion Chart

Tax Years 2000–1998 Conversion Chart
Line Number	Credit Reference Number	Change To Credit Reference Number
1a - c	301	362
1d - f	312	359
2a - b	307	324
3a	303	360
3b	305	353
3c	303	350
4a - b	310	369
5a - b	303	360
6a - c	303	346
7a - b	304	361
8a - c	302	356

Tax Year 1997 Conversion Chart
Line Number	Credit Reference Number	Change To Credit Reference Number
1a - c	301	362
2a - c	312	359
3a - d	303	360
4a - d	304	361
5a - b	307	324
6a - b	310	369
7a - c	302	356
8a - b	305	353

Exhibit 3.11.217-6 (01-01-2009)
Form 4626 — Prior Year Conversion

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Exhibit 3.11.217-7 (01-01-2009)
Frivolous Arguments Criteria

Potential Frivolous Arguments for Examination Review
Alleged Churches/First Amendment	Income from non-religious sources and may claim a vow of poverty.
Altered Form	Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC (Uniform Commercial Code) 1-207	Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim	Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
Challenges to Authority/Due Process	Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/Title 26 or "law" in Other Documents	Argues that Title 26 of the United States Code is not law because it was never enacted as named
Disclaimer	Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment	Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
Foreign Income	Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign S Corporations from sources within the United States is taxable.
IRS is a Private Organization/Collects Tribute, Not Taxes	Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order."
Not a Person	Argues that a taxpayer is not a "person" within the meaning of section 7701(a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing	Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction	Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment	Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Straw Men	Argues the government has created an entity separate and distinct from the taxpayer - a "straw man" and any tax obligations are exclusively those of the "straw man" .
Taxes are Voluntary/Law Does Not Require	Submits a return, amended return or correspondence that argues income taxes are voluntary.
U.S. v. Long	Submits a return with zero money amounts much the same as the Zero Return category and U.S. V. Long is referenced. See NOTE in Zero returns below.
Unsigned Returns	The individual completes a return but fails to sign, a statement indicating disagreement with the tax system is attached or added to the return.
Valuation	Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns	Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income. Note: Returns having only zeros, no entries, are blank, or indicate "None" ,"Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.
Other	All others including those listed in Notice 2008–14. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs. Note:Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19, Collection Appeal Rights Procedures, for additional information.

Exhibit 3.11.217-8 (01-01-2009)
North American Industry Classification System (NAICS) Codes

Activity		NAICS Code
-A-
Accounting Services—other		541219
Activities Related to Credit Intermediation (including loan brokers, check clearing and money transmitting)		522300
Advertising and Related services		541800
Aerospace Product and Parts Manufacturing.		336410
Agents and Mangers for Artists, Athletes Entertainers and other public figures		711410
Agriculture, Construction and Mining Machinery Manufacturing.		333100
Air Transportation		481000
Alumina and Aluminum Production and Processing		331310
Ambulatory Health Care Services—other (including ambulance services, blood and organ banks)		621900
Amusement Parks and Arcades		713100
Amusement and Recreation Industries—other (including golf courses, skiing facilities, marinas, fitness centers and blowing centers)		713990
Animal Aquaculture (including shellfish and finfish farms and hatcheries)		112510
Animal Food Manufacturing.		311110
Animal Production—other		112900
Animal Slaughtering and Processing		311610
Apparel Accessories and Other Apparel Manufacturing.		315990
Apparel Knitting Mills		315100
Apparel, Piece Goods and Notions		424300
Architectural and Structural Metals Manufacturing.		332300
Architectural Services		541310
Art Dealers		453920
Asphalt Paving, Roofing and Saturated Material Manufacturing.		324120
Audio and Video Equipment Manufacturing.		334310
Automotive Body, Paint, Interior and Glass Repair		811120
Automotive Equipment Rental and Leasing		532100
Automotive Mechanical and Electrical Repair and Maintenance		811110
Automotive Parts, Accessories and Tire Stores		441300
Automotive Repair and Maintenance—other (including oil change and lubrication shops and car washes)
-B-
Baked Goods Stores		445291
Bakeries and Tortilla Manufacturing.		311800
Bank Holding Companies—Offices of		551111
Barber Shops		812111
Basic Chemical Manufacturing.		325100
Beauty Shops		812112
Bed and Breakfast Inns		721191
Beef Cattle Ranching and Farming		112111
Beer, Wine and Distilled Alcoholic Beverages		424800
Beer, Wine and Liquor Stores		445310
Boarding and Rooming Houses		721310
Boat Dealers		441222
Boiler, Tank and Shipping Container Mf.		332400
Book Publishers		511130
Book Stores		451211
Books Periodicals and Newspapers		424920
Breweries		312120
Bridge, Highway and Street Construction		237310
Building Equipment Contractors—other		238290
Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile and finish carpentry)		238300
Building Inspection Services		541350
Building Material Dealers—other		444190
Business Support Services—other (including repossession services, court reporting and stenotype services)		561490
Business Service Centers (including private mail centers and copy shops)		561430
Business-to-Business Electronic Markets		425110
-C-
Cable and Other Subscription Programs		515210
Camera and Photographic Supplies Stores		443130
Carpet and Upholstery Cleaning Services		561740
Casino Hotels		721120
Cattle Feedlots		112112
Cement and Concrete Product Manufacturing.		327300
Cemeteries and Crematories		812220
Certified Public Accounts—Offices of		541211
Charter Bus Industry		485510
Chemical and Allied Products		424600
Chemical Product and Preparation Manufacturing—other		325900
Child Day Care Services		624410
Children and Infants' Clothing Stores		448130
Chiropractors—Offices of		621310
Clay Product and Refractory Manufacturing.		327100
Clothing Accessories Stores		448150
Clothing Stores—other		448190
Coal Mining		212110
Coating, Engraving, Heat Treating and Allied Activities		332810
Coin-Operated Dry Cleaners and Laundries		812310
Collection Agencies		561440
Combination Gas & Electric		221500
Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance		811310
Commercial and Industrial Machinery and Equipment Rental and Leasing		532400
Commercial and Service Industry Machinery Manufacturing.		333310
Commercial Banking		522110
Commodity Contracts Brokerage		523140
Commodity Contracts Dealing		523130
Communications Equipment Manufacturing.		334200
Community Food and Housing and Emergency and Other Relief Services		624200
Computer and Peripheral Equipment Manufacturing.		334110
Computer and Software Stores		443120
Computer Facilities Management Services		541513
Computer Related Services—other		541519
Computer Systems Design Services		541512
Confectionery and Nut Stores		445292
Consumer Electronics and Appliance Rental		532210
Consumer Goods Rental—other		532290
Consumer Lending		522291
Convenience Stores		445120
Converted Paper Product Manufacturing.		322200
Cooperative Housing		531114
Cosmetics, Beauty Supplies and Perfume Stores		446120
Couriers		492110
Credit Bureaus		561450
Credit Card Issuing		522210
Credit Unions		522130
Crop Farming—other (including tobacco, cotton, sugarcane, hay, peanut, sugar beet and all other crop farming)		111900
Custom Computer Programming Services		541511
Cut and Sew Apparel Contractors		315210
Cut and Sew Apparel Manufacturing—other		315290
Cutlery and Hand Tool Manufacturing.		332210
-D-
Dairy Cattle and Mild Production		112120
Dairy Product Manufacturing.		311500
Data Processing, Housing and Related Services		518210
Dentists—Offices of		621210
Department Stores		452110
Depository Credit Intermediation—other		522190
Direct Insurance and Reinsurance (except Life, Health and medical) Carriers		524150
Direct Life, Health and Medical Insurance and Reinsurance Carriers		524140
Direct Selling Establishments—other (including door-to-door retailing, frozen food plan providers, party plan merchandisers and coffee-bred service providers)		454390
Directory and Mailing List Publishers		511140
Distilleries		312140
Document Preparation Services		561410
Drafting Services		541340
Drinking Places (Alcoholic Beverages)		722410
Drugs and Druggists' Sundries		424210
Dry Cleaning and Laundry services (except Coin-Operated)		812320
Durable Goods (miscellaneous)—other		423990
-E-
Educational Services (including schools, colleges and universities)		611000
Electric Lighting Equipment Manufacturing.		335100
Electric Power Generation, Transmission and Distribution		221100
Electrical and Electronic Goods		423600
Electrical Contractors		238210
Electrical Equipment and Component Manufacturing—other		335900
Electrical Equipment Manufacturing.		335310
Electronic and Precision Equipment Repair and Maintenance		811210
Electronic Shopping and Mail-Order Houses		454110
Employment Services		561300
Engine, Turbine and Power Transmission Equipment Manufacturing.		333610
Engineering Services		541330
Exterminating and Pest Control Services		561710
-F-
Fabricated Metal Product Manufacturing—other		332900
Facilities Support Services		561210
Family Clothing Stores		448140
Family Planning Centers		621410
Farm Product Raw Materials		424500
Farm Supplies		424910
Financial Investment Activities—other (including portfolio management and investment advice)		523900
Financial Vehicles—other (including closed -end investment funds)		525990
Fish and Seafood Markets		445220
Fishing		114110
Floor Covering Stores		442210
Florists		453110
Flower, Nursery Stock and Florists' Supplies		424930
Food Manufacturing—other (including coffee, tea, flavorings and seasonings)		311900
Footwear and Leather Goods Repair		811430
Footwear Manufacturing. (including rubber and plastic)		316210
Forest Nurseries and Gathering of Forest Products		113210
Forging and Stamping (Metal)		332110
Formal Wear and Costume Rental		532220
Foundation, Structure and Building Exterior Contractors (including framing carpentry, masonry, glass, roofing and siding)		238100
Foundries		331500
Freestanding Ambulatory Surgical and Emergency Centers		621493
Freight Transportation Arrangement		488510
Fruit and Tree Nut Farming		111300
Fruit and Vegetable Markets		445230
Fruit and Vegetable Preserving and Specialty Food Manufacturing.		311400
Fuel Dealers—other		454319
Full-Service Restaurants		722110
Funeral Homes and Funeral Services		812210
Furniture and Home Furnishings		423200
Furniture and Related Product Manufacturing.		337000
Furniture Stores		442110
-G-
Gambling Industries		713200
Gas Extraction		211110
Gasoline Stations (including convenience stores with gas)		447100
General Freight Trucking, Local		484110
General Freight Trucking, Long Distance		484120
General Rental Centers		532310
General Merchandise Store—other		452900
General Purpose Machinery Manufacturing—other		333900
Geophysical Surveying and Mapping Services		541360
Gift, Novelty and Souvenir Stores		453220
Glass and Glass Product Manufacturing.		327210
Grain and Oilseed Milling		311200
Greenhouse, Nursery and Floriculture Production		111400
Grocery and Related Products		424400
-H-
Hardware and Plumbing and Heating Equipment and Supplies		423700
Hardware Manufacturing.		332510
Hardware Stores		444130
Health and Personal Care Stores—other		446190
Health Practitioners—Offices of all Other Miscellaneous		621399
Heating Oil Dealers		454311
Heavy and Civil Engineering Construction—other		237990
HMO Medical Centers		621491
Hobby, Toy and Games Stores		451120
Hog and Pig Farming		112210
Holding Companies—Offices of Other		551112
Home and Garden Equipment and Appliance Repair and Maintenance		811410
Home Centers		444110
Home Furnishings Stores—all other		442299
Home Health Care Services		621610
Hospitals		622000
Hotels (except Casino Hotels) and Motels		721110
Household Appliance Manufacturing.		335200
Household Appliance Stores		443111
Hunting and Trapping		114210
-I-
Independent Artists, Performers and Writers		711510
Individual and Family Services		624100
Industrial Machinery Manufacturing.		333200
Information Services—other (including news syndicates and libraries)		519100
Insurance and Employee Benefit Funds		525100
Insurance Agencies and Brokerages		524210
Insurance Related Activities—other (including third-party administration of insurance and pension funds)		524290
International Trade Financing		522293
Internet Publishing and Broadcasting		516110
Internet Service Providers		518111
Interurban and Rural Bus Transportation		485210
Investigation and Security Services		561600
Investment Banking and Securities Dealing		523110
Iron and Steel Mills and Ferroalloy Manufacturing.		331110
-J-
Janitorial Services		561720
Jewelry Stores		448310
Jewelry, Watch, Precious Stone and Precious Metals		423940
-K-
Kidney Dialysis Center		621492
-L-
Land Subdivision		237210
Landscape Architecture Services		541320
Landscaping Services		561730
Lawn and Garden Equipment and Supplies Stores		444200
Lawyers—Offices of		541110
Legal Services—other		541190
Leather and Allied Product Manufacturing—other		316990
Leather and Hide Tanning and Finishing		316110
Lessors of Miniwarehouses and Self-Storage Units		531130
Lessors of Nonfinancial Intangible assets (except copyrighted works)		533110
Lessors of Nonresidential Buildings (except miniwarehouses)		531120
Lessors of Other Real Estate Property		531190
Lessors of Residential Buildings and Dwellings		531110
Lime and Gypsum Product Manufacturing.		327400
Limited-Service Eating Places		722210
Limousine Service		485320
Linen and Uniform Supply		812330
Liquefied Petroleum Gas (Bottled Gas) Dealers		454312
Local Messengers and Local Delivery		492210
Logging		113310
Luggage and Leather Goods Stores		448320
Lumber and Other Construction Materials		423300
-M-
Machine Shops, Turned Product and Screw, Nut and Bolt Manufacturing.		332700
Machinery, Equipment and Supplies		423800
Management, Scientific and Technical Consulting Services		541600
Manufactured (Mobile) Home Dealers		453930
Manufacturing (miscellaneous)—other		339900
Manufacturing and Reproducing Magnetic and Optical Media		334610
Marketing Research and Public Opinion Polling		541910
Meat Markets		445210
Medical and Diagnostic Laboratories		621510
Medical Equipment and Supplies Manufacturing.		339110
Men's and Boys' Cut and Sew Apparel Manufacturing.		315220
Men's Clothing Stores		448110
Mental Health Practitioners (except Physicians)—Offices of		621330
Metal and Mineral (except petroleum)		423500
Metal Ore Mining		212200
Metalworking Machinery Manufacturing.		333510
Miscellaneous Store Retailers—all other (including tobacco, candle and trophy shops)		453990
Motion Picture and Video Industries (except video rental)		512100
Motor Vehicle and Motor Vehicle Parts and Supplies		423100
Motor Vehicle Body and Trailer Manufacturing.		336210
Motor Vehicle Dealers—all other		441229
Motor Vehicle Manufacturing.		336100
Motor Vehicle Parts Manufacturing.		336300
Motor Vehicle Towing		488410
Motorcycle Dealers		441221
Museums, Historical Sites and Similar Institutions		712100
Musical Instrument and Supplies Stores		451140
-N-
Nail Salons		812113
Natural Gas Distribution		221210
Navigational, Measuring, Electromedical and Control Instruments Manufacturing.		334500
New Car Dealers		441110
News Dealers and Newsstands		451212
Newspaper Publishers		511110
Nondepository Credit Intermediation—all other		522298
Nondurable Goods (miscellaneous)—other		424990
Nonferrous Metal (except Aluminum) Production and Processing		331400
Nonmetallic Mineral Mining and Quarrying (miscellaneous)—other		212390
Nonmetallic Mineral Product Manufacturing (miscellaneous)—other		327900
Nonresidential Building Construction		236200
Nonservices, not classified elsewhere		999000
Notaries—Offices of		541120
Nursing and Residential Care Facilities		623000
-O-
Office Administrative Services		561110
Office Supplies and Stationery Stores		453210
Oil Extraction		211110
Oilseed and Grain Farming		111100
Open-End Investment Funds (Form 1120-RIC)		525910
Optical Goods Stores		446130
Optometrists—Offices of		621320
Outpatient Care Centers—all other		621498
Outpatient Mental Health and Substance Abuse Centers		621420
-P-
Paint and Wallpaper Stores		444120
Paint, Coating and Adhesive Manufacturing.		325500
Paint, Varnish and Supplies		424950
Paper and Paper Products		424100
Parking Lots and Garages		812930
Payroll Services		541214
Performing Arts Companies		711100
Periodical Publishers		511120
Personal and Household Goods Repair and Maintenance—other		811490
Personal Care Services—other (including diet and weight reducing centers)		812190
Personal Service—all other		812990
Personal Services, not classified elsewhere—other		899000
Pesticide, Fertilizer and Other Agricultural Chemical Manufacturing.		325300
Pet and Pet Supplies Stores		453910
Pet Care (except Veterinary) Services		812910
Petroleum and Coal Products Manufacturing—other		324190
Petroleum and Petroleum Products		424700
Petroleum Refineries (including integrated)		324110
Pharmaceutical and Medicine Manufacturing.		325410
Pharmacies and Drug Stores		446110
Photo Finishing		812920
Photographic Services		541920
Physical, Occupational/Speech Therapists and Audiologists—Offices of		621340
Physicians (except Mental Health Specialists)—Offices of		621111
Physicians (Mental Health Specialists)—Offices of		62112
Pipeline Transportation		486000
Plastics Product Manufacturing.		326100
Plumbing, Heating and Air-conditioning Contractors		238220
Podiatrists—Offices of		621391
Poultry and Egg Production		112300
Prerecorded Tape, Compact Disc and Record Stores		451220
Printing and Related Support Activities		323100
Professional and Commercial Equipment and Supplies		423400
Professional, Scientific and Technical Services—all other		541990
Promoters of Performing Arts, Sports and Similar Events		711300
Publishers—other		511190
Pulp, Paper and Paperboard Mills		322100
-R-
Radio and Television Broadcasting		515100
Radio, Television and Other Electronics Stores		443112
Rail Transportation		482110
Railroad Rolling Stock Manufacturing.		336510
Real Estate Agents and Brokers—Offices of		531210
Real Estate Appraisers—Offices of		531320
Real Estate Credit (including mortgage bankers and originators)		522292
Real Estate Investment Trusts (Form 1120-REIT)		525930
Real Estate-other related activities		531390
Real Estate Property Managers		531310
Recreational Vehicle Dealers		441210
Recyclable Materials		423930
Religious Organizations, Grantmaking, Civic, Professional and Similar Organizations (including condominium and homeowners associations)		813000
Residential Building Construction		236110
Resin, Synthetic Rubber and Artificial and Synthetic Fibers and Filaments Manufacturing.		325200
Reupholstery and Furniture Repair		811420
Rubber Product Manufacturing.		326200
RV (Recreational Vehicle) Parks and Recreational Camps		721210
-S-
Sales Financing		522220
Sand, Gravel, Clay and Ceramic and Refractory Minerals Mining and Quarrying		212320
Savings Institutions		522120
Sawmills and Wood Preservation		321110
Scenic and Sightseeing Transportation		487000
School and Employee Bus Transportation		485410
Scientific Research and Development Services		541700
Seafood Product Preparation and Packaging		311710
Secondary Market Financing		522294
Securities and Commodity Exchanges		523210
Securities Brokerage		523120
Semiconductor and Other Electronic Component Manufacturing.		334410
Services to Buildings and Dwellings		561790
Sewing, Needlework and Piece Goods Stores		451130
Sheep and Goat Farming		112400
Ship and Boat Building		336610
Shoe Stores		448210
Soap, Cleaning Compound and Toilet Preparation Manufacturing.		325600
Soft Drink and Ice Manufacturing.		312110
Software Publishers		511210
Software Recording Industries		512200
Sound Recording Industries		512200
Special Food Services (including food service contractors and caterers)		722300
Speciality Food Stores—all other		445299
Speciality Trade Contractors—other		238900
Specialized Design Services (including interior, industrial, graphic and fashion design)		541400
Specialized Freight Trucking		484200
Spectator Sports (including sport clubs and racetracks)		711210
Sporting and Recreational Goods and Supplies		423910
Sporting Goods Stores		451110
Spring and Wire Product Manufacturing.		332610
Steel Product Manufacturing from Purchased Steel		331200
Stone Mining and Quarrying		212310
Sugar and Confectionery Product Manufacturing.		311300
Supermarkets and Other Grocery (except Convenience) Stores		445110
Support Activities for Air Transportation		488100
Support Activities for Animal Production		115210
Support Activities for Crop Production		115110
Support Activities for Forestry		115310
Support Activities for Mining		213110
Support Activities for Rail Transportation		488210
Support Activities for Road Transportation—other		422490
Support Activities for Transportation—other		488990
Support Activities for Water Transportation		488300
Support Services—other (including packaging and labeling services and trade show organizers)		561900
Surveying and Mapping (except Geophysical) Services		541370
-T-
Tax Preparation Services		541213
Taxi Services		485310
Telecommunications (including paging, cellular, satellite, cable and other program distribution, resellers and other telecommunications)		517000
Telephone Call Centers		561420
Testing Laboratories		541380
Textile Mills		313000
Textile Product Mills		314000
Timber Tract Operations		113110
Tobacco and Tobacco Products		424940
Tobacco Manufacturing		312200
Toy and Hobby Goods and Supplies		423920
Transit and Ground Passenger Transportation—other		485990
Translation and Interpretation Services		541930
Transportation Equipment Manufacturing—other		336990
Travel Arrangement and Reservation Services		561500
Traveler Accommodation—all other		721199
Trusts, Estates and Agency Accounts		525920
-U-
Urban Transit Systems		485110
Used Car Dealers		441120
Used Merchandise Stores		453310
Utility System Construction		237100
-V-
Vegetable and Melon Farming (including potato and yam)		111210
Vending Machine Operators		454210
Veneer, Plywood and Engineered Wood Product Manufacturing.		321210
Ventilation, Heating, Air-conditioning and Commercial Refrigeration Equipment Manufacturing.		333410
Veterinary Services		541940
Video Tape and Disc Rental		532230
Vocational Rehabilitation Services		624310
-W-
Warehousing and Storage (except lessors of Miniwarehouses and self-storage units)		493100
Waste Management and Remediation Services		562000
Water Transportation		483000
Water, Sewage and Other Systems		221300
Web Search Portals		518112
Wholesale Trade Agents and Brokers		425120
Window Treatment Stores		442291
Wineries		312130
Women's and Girl's Cut and Sew Apparel Manufacturing.		315230
Women's Clothing Stores		448120
Wood Product Manufacturing—other		321900

Exhibit 3.11.217-9 (01-01-2009)
Province, State and Territory Abbreviations

State Name	Abbreviation	State Name	Abbreviation
Australia State
Australia Capital Territory	ACT	South Australia	SA
New South Wales	NSW	Tasmania	TAS
Northern Territory	NT	Victoria	VIC
Queensland	QLD	Western Australia	WA
Brazil State
Acre	AC	Paraiba	PB
Alagoas	AL	Para	PA
Amapa	AP	Pernambuco	PE
Amazonas	AM	Piaui	PI
Bahia	BA	Rio Grande do Norte	RN
Ceara	CE	Rio Grande do Sul	RS
Distrito Federal	DF	Rio de Janeiro	RJ
Esperito Santo	ES	Rondonia	RO
Goias	GO	Roraima	RR
Maranhao	MA	Santa Catarina	SC
Mato Grasso	MT	Sergipe	SE
Mato Grosso do Sul	MS	Sao Paulo	SP
Minas Gerais	MG	Tocantins	TO
Parana	PR
Canada Province/Territory
Alberta	AB	Nunavut	NS
British Columbia	BC	Ontario	ON
Manitoba	MB	Prince Edward Island	PE
New Brunswick	NB	Quebec	QC
Newfoundland and Labrador	NL	Saskatchewan	SK
Northwest Territories	NT	Yukon	YT
Nova Scotia	NS
Cuba Provincias
Camaguey	CG	Matazas	MT
Ciego de Avila	CA	Municipio Especial Isla de la Juventud	IJ
Cienfuegos	CF	Pinar del Rio	PR
Ciudad di La Habana	CH	Sancti Spiritus	SS
Gramma (Bavamo)	GR	Santiago de Cuba	SC
Guantanamo	GT	(Victoria de) Las Tunas	LT
Holguin	HO	Villa Clara	VC
La Habana	HA
Italy Provincia
Agrigento	AG	Milano	MI
Alessandria	AL	Modena	MO
Ancona	AN	Napoli	NA
Aosta/Aoste	AO	Novara	NO
Arezzo	AR	Nuoro	NU
Ascoli Piceno	AP	Oristano	OR
Asti	AT	Padova	PD
Bari	BA	Palermo	PA
Belluna	BL	Parma	PR
Beneveto	BN	Pavia	PV
Bergamo	BG	Perugia	PG
Biella	BI	Pesaro-Urbino	PS
Bologna	BO	Pescara	PE
Bolozano Bolzen	BZ	Piacenza	PC
Brescia	BS	Pisa	PI
Brindisi	BR	Pistoia	PT
Cagliari	CA	Pordenone	PN
Caltanisetta	CL	Potenza	PZ
Campobasso	CB	Prato	PO
Caserta	CE	Ragusa	RG
Catania	CT	Ravenna	RA
Catanzaro	CZ	Reggio de Calabria	RC
Chieti	CH	Reggio nell'Emilia	RE
Como	CO	Rieti	RI
Cosenza	CS	Rimini	RN
Cremona	CZ	Roma	RM
Crotone	KR	Rovigo	RO
Cuneo	CN	Salerno	SA
Enna	EN	Sassari	SS
Ferrara	FE	Savona	SV
Firenze	FI	Siena	SI
Foggia	FG	Siracusa	SR
Forli	FO	Sondrio	SO
Frosinone	FR	Taranto	TA
Genova	GE	Teramo	TE
Gorizia	GO	Terni	TR
Grosseto	GR	Torino	TO
Imperia	IM	Trapani	TO
Isernia	IS	Trento	TN
L'Aquila	AQ	Treviso	TV
La Spezia	SP	Trieste	TS
Latina	LT	Udine	UD
Lecce	LE	Varese	VA
Livorno	LI	Venezia	VE
Lodi	LO	Verbania	VB
Lucca	LU	Vercilli	VC
Macerata	MC	Verona	VR
Mantova	MN	Vibo Valentia	VV
Massa-Carrara	MS	Vincenza	VI
Matera	MT	Viterbo	VT
Messina	ME
Mexico State
Aguascalientes	AGS	Morelos	MOR
Baja California Norte	BCN	Navarit	NAY
Baja California Sur	BCS	Nuevo Leon	NL
Campeche	CAM	Oaxaca	OAX
Chiapas	CHIS	Puebla	PUE
Chihuahua	CHIH	Queretaro	QRO
Coahuila	COAH	Quintana ROO	QROO
Colima	COL	San Luis Potosi	SLP
Distrito Federal	DF	Sinaloa	SIN
Durango	DGO	Sonora	SON
Guanajuato	GTO	Tabasco	TAB
Guerrero	GRO	Tamaulipas	TAMPS
Hidalgo	HGO	Tlaxcala	TLAX
Jalisco	JAL	Veracruz	VER
Mexico	MEX	Yucatan	YUC
Michoacan	MICH	Zacatecas	ZAC
The Netherlands Province
Drenthe	DR	North Brabant	NB
Flevoland	FLD	North Holland	NH
Friesland	FR	Overijssel	OV
Gelderland	GLD	South Holland	ZH
Groningen	GN	Utrecht	UT
Lemburg	LB	Zeeland	SLD

Exhibit 3.11.217-10 (01-01-2009)
♦ Routing Guide for Attachments ♦

All attachments to the return must be reviewed before the return can be considered processable.

Attachments should only be detached when specifically instructed.

Edit Action Trail(s) (e.g., "2848 detached" ) in the lower left margin of the return going vertically up the side of the return.

Note:

When a document is detached and routed for processing, edit the name, address and EIN if not present. Also edit the return Received Date (e.g. "Rec'd MM/DD/YY" ) in the lower left margin of the detached document before forwarding.

Caution:

The Attachment Guide is included as an exhibit only for use in assisting in the identification of possible forms or conditions that require action or routing to other functions. The guide should not be used in place of the completed IRM section governing those conditions, since space limitations do not always allow for full instructions in the Attachment Guide.

FORM/DOCUMENT	DETACH	ACTION
Request for *Adjustment* to another document	YES	Route to appropriate function. Attachment must contain items below. Enter if missing: – Name. – Address, – EIN, – Received Date.
*CP 259, 515–518*	NO	Route notice and return to the Collection Function. Exception: Do not route when there is a notation of "599" .
Includes tax liability for *Multiple Tax Periods or Types of Tax*	NO	Numbered Return - Route to rejects.
	NO	Unnumbered Return - Prepare a dummy return if possible; otherwise, correspond.
*Other Tax Returns* (Original Signature)	YES	Enter the Received Date to the detached return. Route to appropriate function unless specifically directed otherwise. Exception: Returns attached to a consolidated return will NOT be detached.
Statement establishing *Election* to be subject to the *Tonnage Tax Regime* - Sect 1354	NO	Route a copy of the election to: William Pfiel, Technical Advisor Shipping LMSB:PFT:M3-357 1111 Constitution NW, MB3-357 Washington, DC 20224–0002
Pro Forma Form 1120 for New York State	NO	No action required when "Pro Forma Form 1120 for New York State" or similar statement is notated on the return.
Statement establishing *Reasonable Cause* for delinquent returns	NO	1) Issue Letter 1382C. 2) Continue processing the return.
*Remittance* found	NO	Immediately hand carry return and remittance to supervisor.
*Request for e-File Waiver* Statement notating: "Form 1120S e-File Waiver Request"	YES	Route request to: Floyd Holland IRS 4050 Alpha Road Mail Stop 4200 Farmer's Branch, TX 75244–4201
*Request for Form 8109* , Deposit Slips, or Coupon Books	YES	Complete Form 4417A and route to Entity.
*Request for Forms or Schedules*	NO	Current year forms: 1) Prepare Form 4190, * 2) Forward to Forms Distribution Center for processing. Prior year forms: 1) Prepare Form 6112, * 2) Forward to Forms Distribution Center for processing. * *Note* : Forms 4190 and 6112 are generally used for IMF requests. Therefore, enter all BMF requests for forms and/or schedules in the "WRITE-IN" portions of the form.
*Request for Information or Inquiries*	YES	1. Photocopy any data necessary to process the return. 2. Attach the photocopy to the return. 2. Route original attachment to the proper office for necessary action.
*Request for Money Transfer*	YES	If the taxpayer notates transfer of money to the return you are processing: 1) Prepare Form 3465 to route the request to Accounts Management, 2) Hold the return for 2 cycles before processing.
*Request for Money Transfer*	YES	If the taxpayer notates transfer of money *from* the return you are processing: 1) Prepare Form 3465 to route the request to Accounts Management. 2) Edit CCC "X" to freeze overpayment. 3) Continue processing.
*State Tax Returns* Original or copy with an original signature	Original or copy with original signature - YES	Route to Receipt and Control.
*State Tax Returns* Photocopy, facsimile or no signature	Signature not original - NO	No action required.
Indication of FINAL return	NO	Enter CCC "F" . IRM Reference 3.11.217.13.3 (Computer Condition Code "F" )
NOTICES - Payment Agreement or Disagreement with notice amount		Follow local Submission Processing Center procedures. May involve inputting a STAUP and routing attachment to another function.
SS-4 Application for Employer ID Number	Original - YES	Route to Entity.
SS-4 Application for Employer ID Number	Copy - NO	No action required.
Schedule F (Form 1040)	NO	.Possible Salary/Wage Code "1" . IRM Reference 3.11.217.16.3 (Salary/Wage Code)
Schedule M-3 (Form 1120S) Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More	NO	Edit CCC "B" . Audit Code "8" may be required. IRM Reference 3.11.217.13.1 (CCC "B" - Schedule M-3) and 3.11.217.12.1 (Audit Codes)
Schedule N (Form 1120) Foreign Operations of U.S. Corporations	NO	IRM Reference 3.11.217.24.(Schedule N (Form 1120) - Foreign Operations of U.S. Corporations) Edit Audit Code "2" if any box other than Question 6 is checked "Yes" . IRM Reference 33.11.217.12.1 (Audit Codes)
TDF 90–22.1 Report of Foreign Bank Securities and Other Financial Accounts	YES	Route to the IRS Data Center in Detroit, MI.
56 Notice Concerning Fiduciary Relationship	YES	1) Edit Received Date, 2) Route to Entity Control.
433-D Installment Agreement	YES Parts 1, 2 or 3	Route to Collection. If present, leave Parts 2 and/or 3 attached to Part 1 when routing.
637 Application for Registration (For Certain Excise Tax Activities)	YES	TC 150 has not posted to the tax module: 1) Edit Received Date, 2) Route to CSPC, Excise Stop 5701G.
	NO	TC 150 has posted to the tax module: 1) Route Form 637 and return to CSPC, Excise Stop 5701G.
843 Claim for Refund and Request for Abatement	YES	1) Edit Received Date. 2) Route to Accounts Management.
851 Affiliations Schedule	NO	No action required.
911 Request for Taxpayer Advocate Service Assistance (Prior year revision dated 3–2000, Application for Taxpayer Assistance Order (ATAO) Taxpayer's Application for Relief from Hardship	YES	Forward to Taxpayer Advocate Service (TAS).
926 Return by a U.S. Transferor of Property to a Foreign Corporation	NO	Edit Audit Code "2" . IRM References 3.11.217.12.1 (Audit Codes)
966 Corporate Dissolution or Liquidation	YES Qualified Subchaper S Subsidiary (QSSS), Consolidation, or subsidiary is indicated	Route to Entity Control.
966 Corporate Dissolution or Liquidation	NO No indication of items above	Possible CCC "F" . IRM Reference 3.11.217.13.3 (CCC "F" - Final Return)
1042 / 1042-S Annual Withholding Tax Return for U.S. Source Income of Foreign Persons	NO	Route entire return to OSPC. IRM Reference 3.11.217.17.11 (FIRPTA and Form 1042-S Credit)
1096 Annual Summary and Transmittal Returns of U.S. Information	YES	Route to Receipt and Control.
1099 Information Return of Income and Payments (Copy A only)	YES	Route to Receipt and Control.
1120-POL 501(c) U.S. Income Tax Return for Certain Political Organizations	YES	Route to OSPC.
1120-X Amended U.S. Corporation Income Tax Return	NO	Give entire return to the Lead.
1128 Application to Adopt, Change or Retain a Tax Year	NO	APPROVED - Edit CCC "Y" . Also edit TC "590" with closing code "20" on Short Period returns. IRM Reference 3.11.217.5.3 (Short Period - Editing Proof of Entitlement)
		NOT APPROVED - IRM Reference 3.11.217.5.6 (Short Period Returns - Editing a Disapproved Application-Form 1128)
		NO INDICATION of Approval or Disapproval - IRM Reference 3.11.217.5.7 (Short Period Returns - Editing Form 1128 With No Indication of Approval or Disapproval)
1138 Extension of Time for Payment of Taxes by a Corporation Expecting a Net Loss Carry-back	YES	Edit Received Date and route to Accounts Management. IRM Reference 3.11.217.5.5 (Short Period - Missing Proof of Entitlement)
1139 Corporation Application for Tentative Refund	YES	Edit Received Date and route to Accounts Management.
2220 Underpayment of Estimated Tax by Corporations	NO	Conditions may require CCC "8" . May need to edit Line 38, Form 2220 to Line 24 if no entry is present. IRM References 3.11.217.13.18 (CCC "8" - Waiver of Estimated Tax Penalty) and 3.11.217.17.8 (Line 24 - Estimated Tax Penalty)
2553 Election by a Small Business Corporation	NO	Edit Action Code "347" .
2848 Power of Attorney and Declaration of Representative	YES	Route to the Centralized Authorization File (CAF) Function.
	NO	No action is required if a "General Power of Attorney" , "Durable Power of Attorney" , or "Tax Information Authorization" is submitted on any document other than Form 2848 or Form 8821.
3115 Application for Change in Accounting Method	NO	Original stays with the return. If more than one Form 3115 is present, route one copy to: CC:CORP:DOM:CORP:T Ben Franklin Station P.O. Box 7604 Washington, DC 20044 Duplicate Form 3115 attached to a subsidiary should also be pulled and routed to the address above. Original stays with return.
3520 U.S. Information Return - Creation of or Transfers to Certain Foreign Trusts 3520-A Annual Return of Foreign Trust with U.S. Beneficiaries	Original - YES	Route to OSPC.
	Copy - NO	Edit Audit Code "2" . IRM Reference 3.11.217.12.1 (Audit Codes)
	Copy - NO	No action required.
3753 Manual Refund Posting Voucher	NO	Edit CCC "O" . IRM Reference 3.11.217.13.7 (CCC "O" - Module Freeze)
4136 Credit for Federal Tax Paid on Fuel	NO	Perfect necessary lines. Place Form 4136 in sequence order. IRM References 3.11.217.27 (Form 4136 - Credit for Federal Tax Paid on Fuels)
4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax	NO	No action required
4626 Alternative Minimum Tax - Corporations	NO	Possible Tax Preference Code. If required, edit the code as "4 – 1" in the left margin next to Line 9. IRM Reference 3.11.217.12.4 (Tax Preference Code)
4797 Sales of Business Property	NO	If an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 4, Form 1120S and Form 4797 is not attached, correspond. IRM Reference 3.11.217.15.3 (Line 4 - Net Gain/Loss)
4810 Request for Prompt Assessment Under IR Code Section 6501(d)	NO	TC 150 Posted: Unnumbered — Route Form 4810 and return to the Examination Function. Numbered — Edit Action Code "370" .
	YES	TC 150 Not Posted: Unnumbered and Numbered — Route a copy of the return and original Form 4810 to the Examination Function. Process the original return. IRM Reference 3.11.217.2.10 (Prompt Assessment (Form 4810)/Prompt Determination
4848 Annual Employer's Return for Employees Pension or Profit Sharing Plan	YES	Route to Files.
5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations (Including 5471 Schedules J, M, N and O)	NO	Edit Audit Code "2" in the left hand margin near Line 9. Edit the Number of Forms 5471 to Line 4b of Schedule N. IRM Reference 3.11.217.12.1 (Audit Codes) and 3.11.217.24.4 (Controlled Foreign Corporation, Form 5471 - Line 4)
5472 Information Return of a Foreign Owned Corporation or Business	NO	Edit Audit Code "2" if Form 5472 is attached. IRM Reference 3.11.217.12.1 (Audit Codes)
5500 Annual Return/Report of Employee Benefit Plan	YES	Route to the appropriate area or Submission Processing Center. Attach Form 4227 with the following information: – Type of return, – DLN, – Received Date, – Notation of either "original" or "substitute" return.
5713 International Boycott Report	YES	If an original and a copy are attached, detach the original and route to OSPC SOI, Mail Stop 6112.
5713 International Boycott Report	NO	Copy — Edit Audit Code "2" if both questions on Line 7(f), Form 5713 are answered "Yes" . — Edit Audit Code "7" if both question on Line 7(f) are not answered "Yes" . IRM Reference 3.11.217.12.1 (Audit Codes)
5792 Request for IDRS Generated Refund (IGR)	NO	Possible CCC "O" . IRM Reference 3.11.217.13.7 (CCC "O" - Module Freeze)
6252 Installment Sale Income	NO	Edit Installment Sale Indicator Code in the left margin next to Line 9. IRM Reference 3.11.217.12.3 (Installment Sale Indicator)
6478 Alcohol and Cellulosic Biofuel Fuels Credit	NO	Compare Form 6478 with Schedule K, Line 13f (prior year Line 12a), Form 1120S. IRM Reference 3.11.217.21.3 ( Alcohol and Cellulosic Biofuel Fuels Credit- Line 13f, Schedule K, Page 3)
6781 Gains and Losses from Section 1256 Contracts & Straddles	NO	Edit CCC "I" . IRM Reference 3.11.217.13.5 (CCC "I" - Tax Straddles and Future Contracts-Form 6781)
7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns	NO	If Form 7004 is for the tax return it is attached.
	YES	If Form 7004 is for other than the tax return or Tax Period being filed, route to Receipt and Control.
8027 Employer's Annual Information Return of Tip Income and Allocated Tips 8027-T Transmittal for Form 8027	YES	Route to Cincinnati Submission Processing Center.
8050 Direct Deposit of Corporate Tax Refund	NO	Place in page order and continue processing. IRM Reference 3.11.217.14.1 (Sequencing of Return)
8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)	NO	Edit Audit Code "1" in the left hand margin near Line 9. IRM Reference 3.11.217.12.1 (Audit Codes)
8271 Investor Reporting of Tax Shelter Registration Number	NO	Edit CCC "T" and continue processing. IRM Reference 3.11.217.13.11 (CCC "T" - Investor Reporting of Tax Shelter Registration Form 8271)
8275 Disclosure Statement 8275-R Regulation Disclosure Statement	NO	Edit Audit Code "1" in the left hand margin near Line 9. IRM Reference 3.11.217.12.1 (Audit Codes)
8283 Non-Cash Charitable Contribution	NO	Edit Audit Code "3" if either: – Art Box ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is checked or – Page 2, Part I, Line 5, Column C entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRM Reference 3.11.217.12.1 (Audit Codes)
8288 U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests	NO	If refundable credit is claimed, route to OSPC.
8404 Computation of Interest-Charge on DISC-Related Deferred Tax Liability	YES	Route to CSPC.
8586 Low-Income Housing Credit	NO	Possible CCC "9" . IRM Reference 3.11.217.13.19 (CCC "9" - Low-Income Hosing Forms)
8586 Low-Income Housing Credit	NO	Follow editing procedures in IRM Reference 3.11.217.12.5 (Form 8586. Low Income Housing Credit)
8594 Asset Acquisition Statement	NO	Edit Audit Code "3" if Form 8594 has an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in Box 3. IRM Reference 3.11.217.12.1 (Audit Codes)
8609 Low-Income Housing Credit Allocation and Certification 8609-A (prior year Form 8609 (Schedule A)) Annual Statement for Low-Income Housing Credit	NO	Edit CCC "9" . IRM Reference 3.11.217.13.19 (CCC "9" - Low-Income Housing Forms)
8611 Recapture of Low-Income Housing Credit	NO	Edit Line 14, Form 8611 in the left next to Line 9. Edit as "L6 –" followed by the credit amount. Edit CCC "9" . IRM References 3.11.217.12.6 (Form 8611, Total Recapture Credit and Form 8693, Low-Income Housing Credit Disposition Bond)
8621 Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund	NO	Edit Audit Code "2" if Part IV, Line 10a-11f has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Edit Audit Code "7" if Part IV Line 10a-11f entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRM Reference 3.11.217.12.1 (Audit Codes)
8693 Low Income Housing Credit Disposition Bond	NO	Edit CCC "9" . IRM Reference 3.11.217.13.19 (CCC "9" - Low-Income Housing Forms)
8697 (Refund) Interest Computation Under the Look-Back Method for Completed Long-Term Contracts	YES	Edit Tax Period and EIN on Form 8697 and route to Accounts Management if a refund is shown on Part I, Line 10 or Part II, Line 11 of Form 8697.
8716 Election to Have A Tax Year Other Than a Required Year	NO	If "ACCEPTED" , edit CCC "Y" . IRM Reference3.11.217.13.13 (CCC "Y" - Short Period Return for Change of Accounting Period) and 3.11.217.5.3 (Short Period - Editing Proof of Entitlement)
8734 Support Schedule for Advance Ruling Period	YES	Route to CSPC.
8752 Required Payment of Refund Under "Section 7519"	YES	Original — Route to Receipt and Control.
8752 Required Payment of Refund Under "Section 7519"	NO	Copy — No action required.
8821 Tax Information Authorization	YES	Route to the CAF Function.
8821 Tax Information Authorization	NO	No action is required if a "General Power of Attorney" , "Durable Power of Attorney" , or "Tax Information Authorization" is submitted on any document other than Form 2848 or Form 8821.
8822 Change of Address	YES	If the information is different from the return, route to Entity Control.
8822 Change of Address	NO	If the information is the same as on the return.
8824 Like-Kind Exchanges	NO	If Line 7, Form 8824 is answered "Yes" or any of the lines in Part II are complete: – Edit CCC "1" . IRM Reference 3.11.217.13.15 (CCC "1" - Like-Kind Exchange)
8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation	NO	Place in Page order. Compute Line 2, Columns A-H and enter on Line 17, Form 8825. IRM References 3.11.217.14.1 (Sequencing of Return) and 3.11.217.25 (Rental Real Estate Income and Expenses of a Partnership or an S Corporation - Line 2 Schedule K and Form 8825)
8832 Entity Classification Election		If more than one Form 8832 is present, detach one copy and route to Entity Control. Edit Audit Code "2" if either Box 6(d), (e) or (f) is checked (Box 2(d), (e) or (f) for January 2006 and prior revisions). IRM Reference 3.11.217.12.1 - Audit Codes
8832 Entity Classification Election
8833 Treaty-Based Return Position Disclosure	NO	Edit CCC "L" . IRM Reference 3.11.217.13.6 (CCC "L" - Treaty Based Positions)
8833 Treaty-Based Return Position Disclosure	NO	Edit Audit Code "2" . IRM Reference 3.11.217.12.1 (Audit Codes)
8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities	NO	Edit Audit Code "2" . IRM Reference 3.11.217.12.1 (Audit Codes)
8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships	NO	Edit Audit Code "2" . Edit the number of Forms 8865 to Line 2 of the Schedule N. IRM References 3.11.217.12.1 (Audit Codes) and 3.11.217.24.3 (Form 8865 Question - Line 3)
8866 (Refund) Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	YES	Edit Tax Period and EIN on Form 8866 and route to Accounts Management if a refund is shown on Line 9, Form 8866.
8866 (Balance Due) Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	NO	No action required.
8869 Qualified Subchapter S Subsidiary Election	YES	Route to Entity.
8870 Information Return for Transfers Associated with Certain Personal Benefit Contracts	YES	Route to: T:CAS:SC Ogden IRS Center Mail Stop 1110
8871 Political Organization Notice of Section 527 Status	YES	Route to Receipt and Control to be re-batched.
8872 Political Organization Report of Contributions and Expenditures	YES	Route to Receipt and Control to be re-batched.
8873 Extraterritorial Income Exclusion	NO	Edit the number of Form(s) 8873 attached to Line 7b, Schedule N. Also edit the total of Line 52 of all attached Form 8873 to Line 7c, Schedule N. (Line 54 for 2006-2005, Line 52b or if 52b is blank, Line 52a for 2004, Line 52 for 2003-2002, and Line 55 for 2001-2000) Input CC FRM77 with IDRS Transaction Code "971" and appropriate IDRS Action Code. IRM References 3.11.217.12.1 (Audit Codes) and 3.11.217.26 (Form 8873 Question - Line 7a)
8875 Taxable REIT Subsidiary Election	NO	If attached to the return, no action is required. NOTE: Form 8875 is processed at OSPC only.
8883 Asset Allocation Statement Under Section 338	NO	Edit Audit Code "3" . IRM Reference 3.11.217.12.1 (Audit Codes)
8886 Reportable Transaction Disclosure Statement	NO	Edit Audit Code "1" . IRM Reference 3.11.217.12.1 (Audit Codes)

8913 Credit for Federal Telephone Excise Tax Paid	NO	Place Form 8913 in sequence order if significant entries are on Lines 15(d) and/or 15(e). IRM Reference 3.11.217.28 (Form 8913 - Credit for Federal Telephone Excise Tax Paid)
9358 Information About Your Tax Return	YES	Route to Service Center (SC) Collections.
9465 Installment Agreement Request	YES	Route Form 9465 and any Pre-Assessed Installment Agreement to SC Collections.
12857 Refund Transfer Posting Voucher	NO	Possible CCC "O" . IRM Reference 3.11.217.13.7 (CCC "O" - Module Freeze)

Exhibit 3.11.217-11 (01-01-2009)
Schedule F — Transfer Lines

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Exhibit 3.11.217-12 (01-01-2009)
State Codes and Zip Code Perfection Chart

State Code	State	ZIP Code	State Code	State	ZIP Code
AA	America-Atlantic	34001	MS	Mississippi	38601
AE	America-Europe	09001	MO	Missouri	63001
AP	America-Pacific	96201	MT	Montana	59001
AL	Alabama	35001	NE	Nebraska	68001
AK	Alaska	99501	NV	Nevada	88901
AZ	Arizona	85001	NH	New Hampshire	03001
AR	Arkansas	71601	NJ	New Jersey	07001
CA	California	90001	NM	New Mexico	87001
CO	Colorado	80001	NY	New York	00501
CT	Connecticut	06001	NC	North Carolina	27001
DC	District of Columbia	20001	ND	North Dakota	58001
DE	Delaware	19701	OH	Ohio	43001
FL	Florida	32001	OK	Oklahoma	73001
GA	Georgia	30001	OR	Oregon	97001
HI	Hawaii	96701	PA	Pennsylvania	15001
ID	Idaho	83201	RI	Rhode Island	02801
IL	Illinois	60001	SC	South Carolina	29001
IN	Indiana	46001	SD	South Dakota	57001
IA	Iowa	50001	TN	Tennessee	37001
KS	Kansas	66001	TX	Texas	75001
KY	Kentucky	40001	UT	Utah	84001
LA	Louisiana	70001	VT	Vermont	05001
ME	Maine	03901	VA	Virginia	20101
MD	Maryland	20601	WA	Washington	98001
MA	Massachusetts	01001	WV	West Virginia	24701
MI	Michigan	48001	WI	Wisconsin	53001
MN	Minnesota	55001	WY	Wyoming	82001

Exhibit 3.11.217-13 (01-01-2009)
U.S. Possessions ZIP Codes

City	ZIP Code	City	ZIP Code
American Samoa (AS)
Faga'itua	96799	Olosega Manua'	96799
Leone	96799	Pago Pago	96799
Federated States of Micronesia (FM)
Chuuk	96942	Pohnpei	96941
Kosrae	96944	Yap	96943
Guam (GU)
Agana	96910	Tamuning	96931
Inarajan	96917	Umatac	96915
Merizo	96916	Yona	96915
Marshall Islands (MH)
Ebeye	96970	Majuro	96960
Northern Mariana Islands (MP)
Capitol Hill	96950	Saipan	96950
Rota	96951	Tinian	96952
Palau (PW)
Koror	96940	Palau	96940
Puerto Rico (PR)
Adjuntas	00601	Laplata	00786
Aquada	00602	Lares	00669
Aquadilla	00603	Las Marias	00670
Agnes Buenas	00703	Las Piedras	00771
Aguirre	00704	Levittown	00949
Aibonito	00705	Loiza	00772
Anasco	00610	Loiza Street Station	00936
Angeles	00611	Loquillo	00773
Arecibo	00612	Manati	00674
Arroyo	00714	Maricao	00606
Bajadero	00616	Maunabo	00707
Barceloneta	00617	Mayaquez	00680
Barraquitas	00794	Mercedita	00715
Barrio Obrero Station	00935	Minillas Center	00936
Bayamon	00956	Moca	00676
Boqueron	00622	Morovis	00687
Cabo Rojo	00623	Naguabo	00718
Caguas	00725	Narajito	00719
Camuy	00627	Orocovis	00720
Canovanas	00729	Palmer	00721
Caparra Heights	00920	Patillas	00723
Carolina	00982	Penuelas	00624
Catano	00962	Ponce	00731
Cayey	00736	Puerta de Tierra	00936
Ceiba	00735	Puerta Real	00740
Cerro Gordon	00754	Punta Santiago	00741
Ciales	00638	Quebradillas	00678
Cidra	00739	Ramey	00603
Coamo	00769	Rincon	00677
Comerio	00782	Rio Blanco	00744
Condado	00907	Rio Grande	00721
Corozal	00783	Rio Piedras	00927
Coto Laurel	00780	Rosario	00636
Culebra	00775	Sabana Grande	00637
Dorado	00646	Sabana Hoyos	00688
Ensenada	00647	Sabana Seca	00952
Esperanza	00765	Saint Just	00978
Fajardo	00738	Salinas	00751
Fernandez Juncos	00936	San Antonio	00690
Florida	00650	San Francisco	00927
Fort Buchanan	00934	San German	00683
Garrachales	00652	San Juan	00936
Guanica	00653	San Lorenzo	00754
Guayama	00784	San Sebastian	00685
Guayanilla	00656	Santa Isabel	00757
Guaynabo	00965	Sanrurce	00936
Gurabo	00778	Toa Alta	00953
Hatillo	00659	Toa Boa	00949
Hato Rey	00936	Trujillo Alto	00976
Harmingueros	00660	University	00936
Humacao	00791	Utuado	00641
Isabela	00662	Vega Alta	00692
Jayuya	00664	Vega Baja (box 1-9049)	00694
Juana Diaz	00795	Vieques	00765
Juncos	00777	Villalba	00766
La Cumbre	00926	Yabucoa	00767
Lajas	00667	Yauco	00698
Virgin Islands — U.S. (VI - Entity Section) (VQ - Other than Entity Section)
Charlotte Amalie	00802	Saint Croix	00820
Christiansted	00820	Saint John	00830
Cruz Bay	00830	Saint Thomas	00805
Downtown	00840	Sunny Isle	00850
Frederiksted	00840	Veterans Annex	00820
Kingshill	00850

More Internal Revenue Manual

Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 217. Form 1120S Corporation Income Tax Returns (Cont. 2)

3.11.217 Form 1120S Corporation Income Tax Returns (Cont. 2)

3.11.217.17 Tax and Payments — Lines 22 through 27, Page 1

3.11.217.17.2 (01-01-2009)Line 22c – Total Tax

3.11.217.17.3 (01-01-2009)Line 23a – Estimated Tax Payments

3.11.217.17.4 (01-01-2009)Line 23b – Tax Deposited with Form 7004

3.11.217.17.5 (01-01-2009)Line 23c – Credit for Federal Tax Paid on Fuels – Form 4136

3.11.217.17.6 (01-01-2009)Line 23d

3.11.217.17.7 (01-01-2009)Line 23d (2006 Form 1120S) – Credit for Federal Telephone Excise Tax Paid, Form 8913

3.11.217.17.8 (01-01-2009)Line 24 – Estimated Tax Penalty

Note:

3.11.217.17.9 (01-01-2009)Lines 25 and 26 – Amount Owed/Overpayment

3.11.217.17.10 (01-01-2009)Backup Withholding

3.11.217.17.11 (01-01-2009)FIRPTA and Form 1042-S Credit

3.11.217.18 (01-01-2009)♦ Paid Preparer Checkbox Indicator ♦

3.11.217.19 (01-01-2009)♦ Paid Preparer Section ♦

3.11.217.19.1 (01-01-2009)♦ Paid Preparer SSN or PTIN ♦

3.11.217.19.2 (01-01-2009)♦ Paid Preparer EIN ♦

3.11.217.19.3 (01-01-2009)♦ Paid Preparer Telephone Number ♦

Note:

3.11.217.20 (01-01-2009)Schedule A — Cost of Goods Sold

Note:

3.11.217.21 (01-01-2009)Schedule K — Shareholders' Pro Rata Share Items

3.11.217.21.1 (01-01-2009)Line 2, Page 2 – Net Rental Real Estate Income (Loss)

Note:

Note:

3.11.217.21.2 (01-01-2009)Line 4, Page 2 – Interest Income

3.11.217.21.3 (01-01-2009)Line 13f, Page 3 – Alcohol and Cellulosic Biofuel Fuels Credit

3.11.217.21.4 (01-01-2009)Line 14l, Page 3 – Total Foreign Taxes

3.11.217.21.5 (01-01-2009)Line 16d, Page 3 – Property Distributions

3.11.217.21.6 (01-01-2009)Line 18, Page 3 – Income/Loss Reconciliation (Prior year Line 17e, Page 3)

3.11.217.22 (01-01-2009)Schedule L — Balance Sheet

Note:

Reminder:

3.11.217.23 (01-01-2009)Schedule M-2

3.11.217.24 (01-01-2009)Schedule N (Form 1120) — Foreign Operations of U.S. Corporations

3.11.217.24.1 (01-01-2009)Line 1 – Form 8858, Foreign Disregarded Entities

3.11.217.24.2 (01-01-2009)Line 2 – Number of Forms 8865

3.11.217.24.3 (01-01-2009)Line 3 – Form 8865 Question

3.11.217.24.4 (01-01-2009)Line 4 – Form 5471, Controlled Foreign Corporation

3.11.217.24.5 (01-01-2009)Line 5 – Form 3520 Question

3.11.217.24.6 (01-01-2009)Line 6b – Foreign Country Code

3.11.217.24.7 (01-01-2009)Line 7a – Form 8873 Question

3.11.217.24.8 (01-01-2009)Line 7b – Number of Forms 8873

Note:

3.11.217.24.9 (01-01-2009)Line 7c – Total Extraterritorial Income Exclusion

Note:

3.11.217.25 (01-01-2009)Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation

3.11.217.26 (01-01-2009)Form 8873 — Extraterritorial Income Exclusion

3.11.217.26.1 (01-01-2009)Line 1 – Section 942(a) (3) Election

Note:

3.11.217.26.2 (01-01-2009)Line 2 – Extraterritorial Income Exclusion in Lieu of Election

3.11.217.26.3 (01-01-2009)Line 3 – Domestication Election

3.11.217.27 (01-01-2009)Form 4136 — Credit for Federal Tax Paid on Fuels

3.11.217.28 (01-01-2009)Form 8913 — Credit for Federal Telephone Excise Tax Paid

3.11.217.29 (01-01-2009)Schedule K-1

3.11.217.30 (01-01-2009)Form 1120S Prior Year Conversion Chart

Exhibit 3.11.217-1 (01-01-2009)Action Codes

Note:

Exhibit 3.11.217-2 (01-01-2009)Address/Street Abbreviations

Exhibit 3.11.217-3 (01-01-2009)Area Office Codes

Note:

Exhibit 3.11.217-4 (01-01-2009)Foreign Country Codes

Note:

Caution:

Caution:

Caution:

Note:

Caution:

Caution:

Caution:

Caution:

Caution:

Exhibit 3.11.217-5 (01-01-2009)Form 4136 — Prior Year Conversion Chart

Exhibit 3.11.217-6 (01-01-2009)Form 4626 — Prior Year Conversion

Exhibit 3.11.217-7 (01-01-2009)Frivolous Arguments Criteria

Exhibit 3.11.217-8 (01-01-2009)North American Industry Classification System (NAICS) Codes

Exhibit 3.11.217-9 (01-01-2009)Province, State and Territory Abbreviations

3.11.217.17
Tax and Payments — Lines 22 through 27, Page 1

3.11.217.17.2 (01-01-2009)
Line 22c – Total Tax

3.11.217.17.3 (01-01-2009)
Line 23a – Estimated Tax Payments

3.11.217.17.4 (01-01-2009)
Line 23b – Tax Deposited with Form 7004

3.11.217.17.5 (01-01-2009)
Line 23c – Credit for Federal Tax Paid on Fuels – Form 4136

3.11.217.17.6 (01-01-2009)
Line 23d

3.11.217.17.7 (01-01-2009)
Line 23d (2006 Form 1120S) – Credit for Federal Telephone Excise Tax Paid, Form 8913

3.11.217.17.8 (01-01-2009)
Line 24 – Estimated Tax Penalty

3.11.217.17.9 (01-01-2009)
Lines 25 and 26 – Amount Owed/Overpayment

3.11.217.17.10 (01-01-2009)
Backup Withholding

3.11.217.17.11 (01-01-2009)
FIRPTA and Form 1042-S Credit

3.11.217.18 (01-01-2009)
♦ Paid Preparer Checkbox Indicator ♦

3.11.217.19 (01-01-2009)
♦ Paid Preparer Section ♦

3.11.217.19.1 (01-01-2009)
♦ Paid Preparer SSN or PTIN ♦

3.11.217.19.2 (01-01-2009)
♦ Paid Preparer EIN ♦

3.11.217.19.3 (01-01-2009)
♦ Paid Preparer Telephone Number ♦

3.11.217.20 (01-01-2009)
Schedule A — Cost of Goods Sold

3.11.217.21 (01-01-2009)
Schedule K — Shareholders' Pro Rata Share Items

3.11.217.21.1 (01-01-2009)
Line 2, Page 2 – Net Rental Real Estate Income (Loss)

3.11.217.21.2 (01-01-2009)
Line 4, Page 2 – Interest Income

3.11.217.21.3 (01-01-2009)
Line 13f, Page 3 – Alcohol and Cellulosic Biofuel Fuels Credit

3.11.217.21.4 (01-01-2009)
Line 14l, Page 3 – Total Foreign Taxes

3.11.217.21.5 (01-01-2009)
Line 16d, Page 3 – Property Distributions

3.11.217.21.6 (01-01-2009)
Line 18, Page 3 – Income/Loss Reconciliation
(Prior year Line 17e, Page 3)

3.11.217.22 (01-01-2009)
Schedule L — Balance Sheet

3.11.217.23 (01-01-2009)
Schedule M-2

3.11.217.24 (01-01-2009)
Schedule N (Form 1120) — Foreign Operations of U.S. Corporations

3.11.217.24.1 (01-01-2009)
Line 1 – Form 8858, Foreign Disregarded Entities

3.11.217.24.2 (01-01-2009)
Line 2 – Number of Forms 8865

3.11.217.24.3 (01-01-2009)
Line 3 – Form 8865 Question

3.11.217.24.4 (01-01-2009)
Line 4 – Form 5471, Controlled Foreign Corporation

3.11.217.24.5 (01-01-2009)
Line 5 – Form 3520 Question

3.11.217.24.6 (01-01-2009)
Line 6b – Foreign Country Code

3.11.217.24.7 (01-01-2009)
Line 7a – Form 8873 Question

3.11.217.24.8 (01-01-2009)
Line 7b – Number of Forms 8873

3.11.217.24.9 (01-01-2009)
Line 7c – Total Extraterritorial Income Exclusion

3.11.217.25 (01-01-2009)
Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation

3.11.217.26 (01-01-2009)
Form 8873 — Extraterritorial Income Exclusion

3.11.217.26.1 (01-01-2009)
Line 1 – Section 942(a) (3) Election

3.11.217.26.2 (01-01-2009)
Line 2 – Extraterritorial Income Exclusion in Lieu of Election

3.11.217.26.3 (01-01-2009)
Line 3 – Domestication Election

3.11.217.27 (01-01-2009)
Form 4136 — Credit for Federal Tax Paid on Fuels

3.11.217.28 (01-01-2009)
Form 8913 — Credit for Federal Telephone Excise Tax Paid

3.11.217.29 (01-01-2009)
Schedule K-1

3.11.217.30 (01-01-2009)
Form 1120S Prior Year Conversion Chart

Exhibit 3.11.217-1 (01-01-2009)
Action Codes

Exhibit 3.11.217-2 (01-01-2009)
Address/Street Abbreviations

Exhibit 3.11.217-3 (01-01-2009)
Area Office Codes

Exhibit 3.11.217-4 (01-01-2009)
Foreign Country Codes

Exhibit 3.11.217-5 (01-01-2009)
Form 4136 — Prior Year Conversion Chart

Exhibit 3.11.217-6 (01-01-2009)
Form 4626 — Prior Year Conversion

Exhibit 3.11.217-7 (01-01-2009)
Frivolous Arguments Criteria

Exhibit 3.11.217-8 (01-01-2009)
North American Industry Classification System (NAICS) Codes

Exhibit 3.11.217-9 (01-01-2009)
Province, State and Territory Abbreviations

Exhibit 3.11.217-10 (01-01-2009)
♦ Routing Guide for Attachments ♦

Exhibit 3.11.217-11 (01-01-2009)
Schedule F — Transfer Lines

Exhibit 3.11.217-12 (01-01-2009)
State Codes and Zip Code Perfection Chart

Exhibit 3.11.217-13 (01-01-2009)
U.S. Possessions ZIP Codes