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Part 3. Submission Processing

Chapter 21. International Returns and Documents Analysis

Section 110. Chapter Three Withholding Returns - Form 1042 (Cont. 1)

3.21.110  Chapter Three Withholding Returns - Form 1042 (Cont. 1)

3.21.110.9 
Form 1042—Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

3.21.110.9.4 
♦ Computer Condition Codes (CCC) ♦

3.21.110.9.4.12  (01-01-2009)
♦ CCC X – Refund/Credit Freeze ♦

  1. Edit CCC X when any of the following conditions occur:

    If ... Then ...
    The taxpayer has requested part of the refund applied to another account. 1. Edit CCC X.
    2. Photocopy Page 1 of Form 1042.
    3. Prepare Form 3465, attach to the photocopy, and forward to Accounts Management.
    4. Notate FORM 3465 PREPARED on the original Form 1042.
    Correspondence for a signature is returned as a No reply and a refund is due. 1. Edit CCC's X and 3.
    2. Photocopy Page 1 of Form 1042.
    3. Prepare Form 3465, attach to the photocopy, and forward to Accounts Management.
    4. Notate FORM 3465 PREPARED on the original Form 1042.

3.21.110.9.4.13  (01-01-2009)
♦ CCC 3 – No Reply to Correspondence ♦

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. If the return is overpaid (refund) and the correspondence was for signature only, also edit CCC X. See IRM 3.21.110.9.4.12.

3.21.110.9.4.14  (01-01-2009)
♦ CCC 4 – 6020(b) Return ♦

  1. Edit CCC 4 when the IRS's Compliance Branch has prepared a return and the Revenue Officer has entered IRC 6020(b).

    Note:

    CCC 4 cannot be used with CCC R.

3.21.110.9.4.15  (01-01-2009)
♦ CCC 7 – Reasonable Cause Denied ♦

  1. Edit CCC 7 when the taxpayer's statement for failing to file or for failing to pay taxes timely is not acceptable.

  2. Initiate 1382C Letter to notify the taxpayer of the denial.

  3. CCC 7 cannot be used with CCC's D,R or J.

3.21.110.9.5  (01-01-2009)
Reasonable Cause

  1. The taxpayer is responsible for proving reasonable cause. Taxpayers who can show reasonable cause , under the Internal Revenue Code, for late filing of a return or late payment of the tax are entitled to have applicable penalties abated.

    1. Reasonable cause is defined as late filing or late payment which arises despite ordinary care and the exercise of prudence on the part of the taxpayer.

    2. Code and Edit employee should review the return for any documentation such as correspondence/letters and apply the appropriate Computer Condition Codes if the taxpayer qualifies for Reasonable Cause, see Exhibit 3.21.110-3 Reasonable Cause Criteria.

  2. If you are unsure or have doubts to the validity of the taxpayers explanation for reasonable cause , bring the return and related information to your manager for a final decision.

3.21.110.9.6  (01-01-2009)
♦ Received Date ♦

  1. A Received Date is required on all Forms 1042. Use the chart below to perfect the received date.

    Note:

    Received Dates should be edited in the middle portion of the return.

    If Then
    The return is received within ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date. The return is considered timely.
    The due date falls on a weekend or legal holiday, The return is timely if postmarked by the first business day following the weekend or legal holiday.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Edit the Received Date to agree with the postmark date.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The Received Date may or may not be stamped on the face of the return.

  4. If the Received Date is not present or the date is illegible or invalid, edit the Received Date in MMDDYY format in the middle of the return. Edit the Received date according to the following priority:

    1. The earliest legible Postmark Date (U.S. Postal Service or Private Delivery Service) on the envelope. Rules for using the U.S. Postal service Postmark (USPS) are as follows:

      If Then
      An envelope has both a USPS and private metered postmark Always use the USPS or PDS postmark.
      An envelope has two private metered postmarks Always use the earliest private postmark.
      An envelope has only one private metered postmark Use the private metered postmark.

    2. Revenue Officer's signature date.

    3. Signature date (only if within current processing year).

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Edit the Received Date as follows:

    If And Then
    A timely Received Date is the only Received Date on the return   No editing is required.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Two or more dates are stamped on the return.  

    1. Use the earliest IRS stamped Received Date.

    2. Circle-out all other dates.
    A Federal return is addressed to the IRS Delivered to a State agency

    1. Use the Postmark Date as the Received date.
    A Federal return is addressed to a State agency  

    1. Use the IRS date stamp as the Received date.

3.21.110.9.6.1  (01-01-2009)
Received Date Chart

  1. The table below provides return due date information.

    RECEIVED DATE CHART
    SUBJECT TO LOCAL ADJUSTMENTS FOR STATE/D.C. HOLIDAYS    		  
    Ending Date Due Date Weekends and Holiday Considered Delinquent (7004) EXT. Due Date Weekend and Holidays Considered Delinquent Return
    12–31–2008 3–15–2009 ≡ ≡ ≡ ≡ ≡ ≡ 9–17–2009 9-25-2009

3.21.110.9.7  (01-01-2009)
Penalty and Interest Code (P/I Code)

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Valid characters are 1 and blank.

  3. Edit this code on the I line of the For IRS Use Only box in the upper right corner of Form 1042 when the pre-computed delinquency penalty and/or interest is shown on a return with a Received Date (stamped or improvised) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.21.110.9.8  (01-01-2009)
Schedule Indicator Code (SIC)

  1. See IRM 3.21.110.15 for SIC code instructions.

3.21.110.10  (01-01-2009)
♦ Entity Perfection – General ♦

  1. The Entity section of a tax return identifies the taxpayer on the Business Master File. The Entity section of the return contains the following:

    1. Check digits (on preprinted label).

    2. Employer Identification Number.

    3. Name.

    4. Address.

  2. There are two types of entities:

    1. Preaddressed - an IRS preprinted label (with check digits).

    2. Non-preaddressed - Handwritten or typed (no check digits).

      Note:

      Some forms have IRS labels printed under the National Change of Address (NCOA) program. These returns can be identified by either a solid black line or by pound signs above and to the left of the entity area. These returns do not contain Check Digits and are not considered to be pre-addressed.

3.21.110.10.1  (01-01-2009)
♦ Entity Perfection – Employer Identification Number (EIN) ♦

  1. The EIN is a nine-digit number (XX-XXXXXXX) assigned to identify the taxpayer.

  2. The EIN is located in the upper right of Form 1042.

    1. Form 1042 filers are required to obtain an Employer Identification number (EIN) or Qualified Intermediary EIN (QI-EIN).

    2. Forms 1042 cannot be processed with a Social Security Number (SSN) or an IRS Individual Taxpayer Identification Number (ITIN).

    3. Do not accept an SSN or ITIN in place of an EIN.

  3. Determine the EIN as follows:

    1. Pre-addressed returns:

      If And Then
      The taxpayer changes the EIN, Also changes the first name line,

      1. Underline the Name control.

      2. Circle out the check digits (if present).

      3. Continue processing the return.
      The taxpayer does not change the EIN, There is a major change to the first name line,

      1. The return is unprocessable.

      2. Route to Entity for assignment of a new EIN.
      There is an EIN change by the taxpayer, No change to the first name line,

      1. Research IDRS.

      2. If new EIN is located line through the old EIN and Check Digits

      3. If unable to locate EIN, route to Entity.
      The return was given a new EIN by Entity Control, Is notated "TC 011" or "IDRS EIN" (entity has already taken the necessary action),

      1. Underline the Name Control.

      2. Circle out the Check Digits and old EIN (if present).

    2. Non pre-addressed returns only

    If ... And ... Then ...
    If Form 1042 is filed with an SSN or ITIN instead of an EIN or QI-EIN,  

    • Circle out the SSN/ITIN.

    • Research for EIN.

    • If not found send to Entity.
    The EIN is missing You can determine the correct EIN from the attachments • Arrow or edit the EIN to the appropriate location.
    The EIN is a PTIN Unnumbered Return. Route to Entity for EIN assignment.
    Numbered Return.

    1. Edit CCC U.

    2. Attach Form 4227 and leave in the batch.
    Multiple EIN's are present. Unnumbered Return.

    1. Remove return from batch.

    2. Attach Form 4227 or follow local procedures.

    3. Forward to Entity for EIN assignment.
    Numbered Return.

    1. Edit CCC U.

    2. Attach Form 4227 and leave in the batch.
    The EIN contains any of the following conditions and cannot be determined from attachments or schedules:

    • Illegible;

    • Missing;

    • Other than 9 digits;

    • All zeroes; or,

    • All nines.

    		 Unnumbered Return.

    1. Research IDRS.

    2. If found edit to the proper location.

    3. If not found, route to Entity Control.
    Numbered Return.

    1. Circle out all illegible EIN's, zeroes or nines.

    2. Research IDRS

    3. If not found send to Entity.

    4. Edit CCC U.

    5. Attach Form 4227 and leave in the batch.
    PENDING, APPLIED FOR, etc., is indicated in the EIN area. Unnumbered Return.

    1. Research IDRS.

    2. If found edit to the proper location.

    3. If not found, route to Entity Control.
    Numbered Return.

    1. Edit CCC U.

    2. Attach Form 4227 and leave in the batch.

    Figure 3.21.110-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Multiple EIN's

    Figure 3.21.110-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Partial EIN

  4. Listed below are the most common conditions indicating an entity change requiring a new EIN.

    1. Individual owner dies and estate takes over business.

    2. Individual owner dies, Surviving Spouse takes over when no estate is involved.

    3. Individual ownership changes to a corporation.

    4. Individual ownership changes to a partnership.

    5. Partnership changes to individual ownership or disregarded entity (except where the resulting Business changes from an individual owner to another individual owner).

    6. Partnership changes to corporation (except for elective change caused by filing Form 8832).

    7. There is a sale or exchange of 50% or more of the interests in a partnership within a 12 month period.

    8. Corporation changes to an individual ownership or disregarded entity (except where the resulting owner already has an EIN).

    9. Corporation changes to a partnership (except for elective change caused by filing Form 8832).

    10. Sole proprietor indicates bankruptcy.

3.21.110.10.2  (01-01-2009)
♦ Entity Perfection—Name Control ♦

  1. The type of entity present on the return determines the Name Control procedures.

    1. Individuals;

    2. Corporations;

    3. Partnerships;

    4. Trusts and Estates; and,

    5. Other organizations.

  2. The Name Control consists of four characters or less.

    1. Valid characters are alpha, numeric, ampersand (&), hyphen (-), and blank. However, blanks are only valid in the last three positions.

    2. Disregard the word THE in the Name Control only when more than one word follows.

    Note:

    If an individual and a trade name are present and it can be determined that the trade name is for a corporation or partnership, follow the Name Control procedures for corporations or partnerships. If other than a corporation or partnership, follow the name control procedures for individuals, regardless of which line the individual owner's name is listed.

  3. See Document 7071A BMF Name Control Job Aid to properly determine the Name Control.

  4. Edit the Name Control as follows:

    1. Preaddressed return (a return with check digits):

      If And Then
      Check digits are present No changes were made to the IRS label by the taxpayer, No editing is necessary.
      A first name line change clearly relates to the same taxpayer, Is a minor change that does not affect the Name Control, Input Transaction Code 013. A new EIN is not needed.
      There is a change to the primary name line affecting the Name Control and the EIN is not changed.

      Note:

      If the EIN was changed, See IRM 3.21.110.10.1. (Entity Perfection - EIN instructions.)

      		Unnumbered

      1. The return is unprocessable.

      2. Route to Entity.
      Numbered

      1. Edit CCC U

      2. Attach Form 4227 and leave in batch.
      A change to the second Name Line (For example, revision of a trade name or a DBA name),  

      1. Notate TC 016 in the upper left margin of the return.

      2. input TC 016.
      There are any questionable Entity changes, Unnumbered Route to Entity.
      Numbered

      1. Edit CCC U.

      2. Attach Form 4227 and leave in batch.

    2. Non- Preaddressed Return (a return with altered check digits or no check digits present:

    If ... And ... Then ...
    A second name line is present and begins with "FKA" (formerly known as). Unnumbered Return.

    1. Remove return from batch.

    2. Attach Form 4227 or follow local procedures.

    3. Route to Entity Control.
    Numbered Return.

    1. Edit CCC U.

    2. Attach Form 4227 and leave in the batch.
    A second name is present and begins with "AKA" (also known as) or "DBA" (doing business as).  

    1. Circle out the abbreviations
    Unable to determine the Name Control. Unnumbered Return.

    1. Research IDRS.

    2. If not found, Route to Entity Control.
    Numbered Return.

    1. Edit CCC U. (Name Research).

    2. Attach Form 4227 and leave in the batch.

    Note:

    If a return indicates the taxpayer has filed bankruptcy (e.g. shows "receiver" ,"trustee" , or "debtor in possession" in the entity area, signature line or an attachment), route to Entity.

3.21.110.10.3  (01-01-2009)
♦ Entity Perfection – In-Care-of Name ♦

  1. An in-care-of name can be identified by the words in-care-of or the symbols c/o or % (percent).

  2. Ensure that the in-care-of name is located above the street address.

    If ... Then ...
    The In-care of name is located below the address,

    1. Arrow up the In-care of name above the street address.

    2. Continue editing the return.
    The In-care of name is shown on an attachment,

    1. Edit the In-care-of name above the street address beginning with the % or c/o in the first position.

    2. Continue editing the return.
    The street address for the in-care-of name is different from the street address of the business,

    1. Arrow the in-care-of street address below the in-care-of name or edit the in-care-of street address below the in-care-of name if included on an attachment.

    2. Circle the business address and input TC016.

    3. Continue editing the return.
    Note:Always circle out the in-care of symbol (c/o or %) if it is present with an address. Do not use the ampersand (&) or the percent sign (%) when editing address information.

  3. If there is an indication that the in-care -of name has changed, ' i.e. the taxpayer crossed out the original in care of name and has added a new in-care-of name ' determine the actions as follows:

    If Then
    An in-care-of name is changed but there is no indication of an address change

    1. Edit the in-care-of name as shown above.

    2. Continue editing the return.
    An in-care-of name is present and there is an indication of an address change.

    1. Edit the in-care-of name as shown above.

    2. Correct the address. See IRM 3.21.110.10.4.

    3. Continue editing the return.

3.21.110.10.4  (01-01-2009)
♦ Entity Perfection – Domestic Addresses ♦

  1. Perfection of the address is necessary when the mailing address (Street or P.O. Box) is not easily identified.

    Note:

    Do not perfect the address on amended returns (CCC G).

  2. The procedures for perfection of address for preaddressed returns indicating an address change and non-preaddressed returns are as follows:

    If ... And ... Then ...
    The Address contains information other than a Street Address or P.O. Box.  

    1. No perfection is necessary. ISRP will enter the complete Address.
    There is an indication on an attachment that the Address has been changed.  

    1. Edit the new Address in the Entity section of the return.
    Form 8822 (Address Change Requested) is attached. The information is the same.

    1. Take no action.

    2. Continue processing the return.
    The information is different.

    1. Edit the new Address in the Entity section of the return.

    2. Detach Form 8822 and route to Entity.

    3. Continue processing the return.
    Both a P.O. Box and a Street Address are shown.  

    1. Notate TC 016 in the upper-left margin of the return.

    2. Input TC 016.
    Two street addresses are shown An "in-care-of" name includes a street address other than the Fiduciary's street address

    1. Circle the Fiduciary's street address.

    2. In put TC016

    3. Notate the TC016 in the upper left margin.
    Two Street Addresses are shown.  

    1. Underline the second Street Address.

    2. Notate TC 016 in the upper-left margin of the return.

    3. Input TC 016.
    One Street Address is shown. The taxpayer changes the Address to a P.O. Box.

    1. Notate TC 016 in the upper-left margin of the return.

    2. Input TC 016.
    The City and State are not shown on the return, but are shown on an attachment.  

    1. Edit the City and State on the form in the Entity section.
    The Zip Code is missing or illegible. Is not available from the return or attachments.

    1. Determine using See Exhibit 3.21.110-6..

    Only the first three digits of the Zip Code can be determined.  

    1. Edit 01 for the fourth and fifth digits.

    The National Change of Address (NCOA) label is present.  

    1. Underline the Name Control.
    No address is shown on the return or attachments You must research IDRS for an address. If no address is found route the return to Entity.

    Note:

    Always circle out the In Care of symbol (c/o or %) if it is present with an Address. Do not use the ampersand (&) and the percent symbol (%) when editing Address information.

  3. The U.S. Postal Service established new address requirements for APO/FPO addresses. If the old address appears (i.e. APO New York, NY 191XX), convert to the new state code abbreviation based on the zip code (i.e. the previous example would be converted to APO AE 091XX). APO/FPO addresses are considered domestic addresses. Refer to the Conversion Chart below:

    If Then
    Only the first three digits of the Zip Code can be determined, Edit 01 for the fourth and fifth digits.
    No address is shown on the return or attachments Route the return to Entity.

    APO AA Americas 34000–34049
    FPO AA Americas 34050–34099
    APO AE Europe 090XX-094XX and 096XX
    FPO AE Europe 095XX
    APO AP Pacific 962XX–965XX and 98700-98759
    FPO AP Pacific 966XX and 98760-98799

    Figure 3.21.110-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Two Street Addresses

    Figure 3.21.110-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    P.O. Box

3.21.110.10.5  (01-01-2009)
♦ Entity Perfection – Foreign Address ♦

  1. Use Job Aid 2324–002 to edit foreign addresses.

  2. A foreign (international) address is any address that is not in the 50 states or the District of Columbia.

  3. Returns with APO or FPO addresses are considered domestic addresses.

  4. Route returns with a foreign address to Ogden Submission Processing Center (OSPC) for processing. Prepare 86C to inform the taxpayer that the return has been sent to OSPC.

  5. Returns with addresses in the following possessions are considered to be a foreign address for processing purposes but are edited in the same way as domestic addresses..

    1. A two-character alpha code must be edited for the possession name.

      U.S. Possession Abbreviation
      American Samoa AS
      Federated States of Micronesia FM
      Guam GU
      Marshall Islands MH
      Northern Mariana Islands MP
      Palau Islands PW
      Puerto Rico PR
      U.S. Virgin Islands VI

    2. A ZIP code must be present. Edit the appropriate ZIP code if one is not provided. See Exhibit 3.21.110-4.

  6. All other foreign addresses are edited the same as a domestic address with the following exceptions.

    • The foreign country must be the last entry in the address.

    • Circle out the foreign country and edit the country code preceded by a / and followed by a/$ See Exhibit 3.21.110-5. for official foreign country codes.

    • If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or the Netherlands, check if the address contains a province, state or territory.

      If Then
      A province, state or territory is present

      1. Circle out province, state or territory name.

      2. Enter appropriate abbreviation.
      A province, state or territory is not present. Continue editing the return.
      province, state or territory is shown in abbreviated format, Continue editing the return.

    • A Zip code is not required on a foreign address. Foreign addresses use a postal code that is entered before the foreign country and is part of the address.

    • For further information refer to Job Aid 5657–002

3.21.110.11  (01-01-2009)
Entity Perfection of Tax Period

  1. The tax period on a preprinted label is entered in the farthest left positions, line 1. No editing is required on an unaltered, a legibly altered or a legible non-preprinted entity label. (The altered or handwritten tax period must clearly show the year.) Circle out all tax periods except the one to be transcribed.

  2. All returns must have a tax period. If it is missing, incomplete, or illegible, search the return or attachments for the correct period. Edit the tax period to the right of the form title in YYYY format.

  3. The tax period is preprinted on this current annual return. Therefore, editing usually is not required unless the tax period is changed by the taxpayer, or is other than the tax period being processed (i.e., Prior Year, Delinquent, or Early Filed).

    1. If the taxpayer has indicated a tax period other than the period shown on the preprinted return, edit the tax period based on the taxpayer's indication.

    2. After searching, if you are still unable to determine the tax period, process the return for the annual year currently being processed.

3.21.110.12  (01-01-2009)
90% Rule Box

  1. The 90% Rule Box is the second question below the entity portion on Form 1042.

  2. If the 90% Rule Box is checked by the withholding agent, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , then edit Schedule Indicator Code 2 in the SIC field of the IRS Use Only Box. See IRM 3.21.110.15(6).

3.21.110.13  (01-01-2009)
Qualified Intermediary Checkbox

  1. The Qualified Intermediary box is located below the 90% Rule question on Form 1042.

  2. No coding is required. ISRP will enter code(s) based on box checked.

3.21.110.14  (01-01-2009)
Record of Federal Tax Liability (ROFTL) (Lines 1 through 60)

  1. These Lines are 15-position fields that may or may not be present.

  2. These lines contain the Tax Liabilities for each week of the tax year.

  3. If present, only numeric characters are valid.

  4. Entries must be present in the weekly Tax Liability lines when the monthly Tax Liability lines exceed≡ ≡ ≡ ≡ .

  5. If an entry on any monthly Tax Liability line is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and the weekly Tax Liability Lines for that month are blank, arrow the amount from the monthly total to the last weekly Tax Liability line for that month.

  6. If an entry on any monthly Tax Liability line is ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and if no amounts are entered on the weekly Tax Liability lines for that month, correspond.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. If there is an entry for the Total Tax Liability (Line 63 (a) and if Lines 1–60 are blank, edit SIC 1.

  8. Entries on Lines 1 through 60 can not contain negative amounts; If any negative entries are present,

    1. Enter Schedule Indicator Code (SIC) 1 and continue processing the return.

    2. ISRP will not input the quarterly liability amounts.

3.21.110.15  (01-01-2009)
Schedule Indicator Code (SIC)

  1. A Schedule Indicator Code (SIC) is used to notify the computer that the ROFTL (Record of Federal Tax Liability) is

    1. incomplete,

    2. unnecessary, or

    3. that a penalty should not be assessed.

    4. Money totals are missing.

  2. This is a 1 - position field that may or may not be present.

  3. Valid characters are 1, 2, or blank.

  4. Edit the Schedule Indicator Code to the SIC line of the For IRS Use Only box in the upper right-hand corner of Form 1042.

  5. Edit a SIC 1 if any of the following conditions exist:

    1. There are money amounts shown on a nontaxable return. A nontaxable return is when there is blank or zero entered on line 63c.

    2. The return is prepared under Section 6020(b).

    3. Any Negative entries on Lines 1–60.

    4. Monthly Money totals are missing.

    5. The Gross Income amounts were entered instead of the Total Tax Liability (the total of the ROFTL equals Line 62a)..

    6. The taxpayer has noted 3121 Agreement and has reasonable cause (CCC J) for failure to make timely and sufficient Federal tax payments.

    7. The ROFTL is unnecessary -i.e.-Line 63a (Total Tax Liability) equals 0.

    Note:

    No editing of the ROFTL is necessary if SIC 1 is entered.

  6. Edit a SIC 2 if the following condition exists.

    1. The 90% Rule box is checked and any monthly Tax Liability (Lines 5, 10, 15, etc.) is ≡ ≡ ≡ ≡ or more and the weekly tax liability for that month is also present.

      Note:

      Enter a SIC Code of 2 if the Taxpayer has not notated 3121 AGREEMENT but includes a statement of reasonable cause and any monthly tax liability is over ≡ ≡ ≡ ≡ ≡ and the weekly tax liabilities for that month are present.

      Note:

      This 90% Rule box is located below the entity portion of Form 1042.

3.21.110.16  (01-01-2009)
Number of Forms 1042–S filed: Line 61a and 61b.

  1. This is a 6-position numeric field that must be present, unless Computer Condition Code (CCC) G is present.

  2. Withholding agents are required to specify the number of documents filed on Paper on (Line 61a) and/or Electronically on (Line 61b). Examine the Form 1042 and any attachments for these volumes.

    Figure 3.21.110-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Lines 61a and 61b

  3. If the return is all zero's and/or Line 63a is blank or the taxpayer notates No Taxable Income,. DO NOT correspond for line 61a and 61b. Edit a 1 on Line 61a and continue processing.

  4. If there is no indication of the number of Forms 1042–S filed (paper or electronically) on either the Form 1042 or any attachments, correspond.

    Note:

    If a prior year Form 1042 is submitted and references Magnetic Media, place that data under Electronically filed on Line 61b.

3.21.110.17  (01-01-2009)
Gross Income Paid—Line 62a

  1. This is a 15-position field that must be present on all taxable returns except G Coded (Amended) returns.

  2. If present, only numeric characters are valid.

  3. All amounts must be positive.

  4. X a negative entry.

  5. Entries should be made in dollars and cents.

    1. However, do not enter a period and two zeros if the taxpayer has posted only dollars.

    2. Transcription (ISRP) will enter the missing cents.

  6. If Line 62a, Gross Income Paid is less than Line 62b, Taxes Withheld or Line 62a is blank (or zero), correspond. See Figure 3.21.110-5.

    Note:

    If the taxpayer notates No Taxable Income. Do not correspond for Line 62a.

    Note:

    For the above situations, do NOT correspond if the address in the entity area is in Canada. For those cases, divide the amount of tax on Line 63a by .30 and enter the result onto Line 62a.

3.21.110.18  (01-01-2009)
Taxes Withheld or Assumed—Line 62b

  1. This is an 15-position field that may or may not be present.

  2. If present, only numeric characters are valid.

  3. All amounts must be positive.

  4. X a negative entry.

  5. If Line 62b is blank (or zero) do not correspond unless corresponding for Line 62a.

3.21.110.19  (01-01-2009)
Total Tax Liability: Line 63a

  1. This is a 15-position numeric field that may or may not be present

  2. If blank, perfect Line 63a from the weekly Tax Liability amounts (Lines 1 through 60) or Line 62b if present.

  3. If there is an entry on Line 63a and no entries are present on Line 1–60 Correspond for missing ROFTL Amounts.

    Note:

    If the return has a Canadian address, do NOT correspond and enter the amount on Line 63a onto Line 59.

3.21.110.20  (01-01-2009)
Adjustments—Line 63b

  1. This is a 15-position numeric field that may or may not be present

  2. Both positive and negative entries are allowed.

  3. The Withholding Agent is required to attach a statement justifying the adjustment. Correspond if missing.

3.21.110.21  (01-01-2009)
Total Net Tax Liability— Line 63c

  1. This is a 15-position numeric field that may or may not be present.

  2. Only positive entries are allowed.

  3. Perfect Line 63c as follows:

    If.... Then....
    Line 63c is blank Compute Line 63c by subtracting Line 63b from Line 63a. If the amount is positive edit to Line 63c.
    Line 63c is negative 'X' out Line 63c

3.21.110.22  (01-01-2009)
Total FTD/EFT Payments — Line 64

  1. This is a 15–position field that may or may not be present.

  2. If present, only numeric characters are valid.

  3. All amounts must be positive.

  4. X a negative amount.

3.21.110.23  (01-01-2009)
Overpayment Applied — Line 65

  1. This is a 15–position field that may or may not be present.

  2. If present, only numeric characters are valid

  3. All amounts must be positive.

  4. X a negative amount.

    Note:

    Do not correspond if either Line 64 or Line 65 has an entry, and Lines 1 through 62b are blank. However, you must Edit a 1 on Line 61a.

3.21.110.24  (01-01-2009)
Credit for Amounts Withheld by Other Withholding Agents-Line 66

  1. This is a 15–position field that may be present when the Withholding Agent is a Qualified Intermediary.

  2. If present, only numeric characters are valid and verify that the Entity is a Qualified Intermediary (QI). The EIN for a QI must be in a range of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if not disallow credit..

  3. All amounts must be positive.

  4. X a negative amount.

  5. The QI Withholding Agent is required to attach copy B of Form 1042–S to substantiate the credit if they are claiming a refund on Line 69, if missing

    1. On numbered returns edit, Computer Condition Code U and attach Form 4227 notating Copy B of Form 1042 missing.

    2. On unnumbered refund returns, correspond with the taxpayer.

      Note:

      Forms 1042 would only require corresponding for a copy of Form 1042-S when the filer claims a credit on Line 66 and claims a refund for amounts withheld by other Withholding Agents/QI.

3.21.110.25  (01-01-2009)
Total Payments—Line 67

  1. This is a 15-position field that may or may not be present.

  2. Only numeric characters are valid.

  3. All amounts must be positive.

  4. If Line 67 is blank or negative, determine by calculating Line 64, 65 and 66.

    1. If the total is 0 or greater, edit the amount on Line 67.

    2. If the total is less than 0, X Line 67.

3.21.110.26  (01-01-2009)
Balance Due/Overpayment—Lines 68/69

  1. This is a 15-position field that may or may not be present.

  2. If present, only numeric characters are valid.

  3. Perfect from Lines 63c and 67.

  4. Perfect 68/69 by subtracting Line 67 from Line 63c.

  5. If the taxpayer has included penalty or interest then:

    If Then
    Line 68 (Balance Due) Subtract the penalty/interest from Line 68 and edit the corrected amount to Line 68.
    Line 69 (Overpayment) Add the penalty/interest into Line 69 and edit the corrected amount to Line 69.

  6. Take the following actions if Line 69 is $1.00 or more and the following conditions exist:

    If Then
    The "Credit" box is checked on Line 71. Edit CCC E on the CC line of the For IRS Use Only box in the right corner of Form 1042.
    The "Refund" box is checked. Edit CCC S on the CC line of the For IRS Use Only box in the right corner of Form 1042.
    Neither or both boxes are checked and the return is not final. Edit CCC E.
    Neither box or both boxes are checked and the return is a final. Edit CCC F and CCC S.

3.21.110.27  (01-01-2009)
Penalty for Failure to Deposit Tax-Line 70

  1. This is a 15–position field that may or may not be present.

  2. If present, only numeric characters are valid.

3.21.110.28  (01-01-2009)
Credit Elect or Refund Checkbox — Line 71

  1. This is a one position field that identifies whether the Withholding Agent has elected a credit or refund of their overpayment. See IRM 3.21.110.26 (6).

3.21.110.29  (01-01-2009)
Third Party Designee

  1. The Third Party Designee election was created to allow a withholding agent or an individual paid preparer of the return to discuss the 1042 with the IRS should questions arise during processing.

3.21.110.29.1  (01-01-2009)
Third Party Designee Indicator

  1. the Third Party Designee checkbox is located above the taxpayer signature line. It indicates whether the taxpayer has elected to allow the third party Designee to answer questions about the taxpayers return as it is processed. No action is required.

3.21.110.29.2  (01-01-2009)
Third Party Designee Phone Number

  1. The Third Party designee phone number is located below the checkbox. No action is required.

3.21.110.29.3  (01-01-2009)
Third Party Designee Personal Identification Number (PIN)

  1. Circle out if illegible. This field can be up to 5 characters long. The entry may be any alpha (i.e. A to Z) numeric (0 to 9), or any combination of both. The PIN number is self-selected by the taxpayer or designee. It is not assigned by IRS.

3.21.110.30  (01-01-2009)
♦ Signature Area ♦

  1. A signature and jurat are required for all returns except the following.

    • Returns prepared under IRC Section 6020(b) (Prompt Assessment). These returns must be signed by a Revenue Officer or Compliance Services representative.

    • Returns prepared by Examination, for example SFR (Substitute for Return).

      Reminder:

      Returns secured by Examination do require a signature and jurat.

    • When the taxpayer indicates that they have filed another type of return, prepare Form 4227 or Form 6882, IDRS Information Request to request research to determine the correct filing requirement. See IRM 3.21.110.8.2.

    • Dummy returns prepared by IRS.

    • Returns filed under Section 501(d) (a Religious or Apostolic Organization).

    • When correspondence is attached showing that the taxpayer is responding to an IRS letter.

  2. Since Tax Examiners are not expected to be handwriting experts, Section 301.6064-1 of the Regulations allows us to presume that the signature on a return, statement, or other document is the true signature of the person who actually signed the document.

    Note:

    A check mark or X used to designate where the taxpayer should sign the return is not considered a valid signature.

  3. Accept a signature declaration (a signature with jurat obtained through IRS correspondence) if attached to the return.

    1. If the signature declaration is altered or stricken (crossed-out), See IRM 3.21.110.8.9. for frivolous returns instructions.

    2. If the taxpayer responds with a self prepared signature declaration it must contain the same language as the jurat on the tax return: i.e., Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

  4. Accept a signature of an individual, officer, partner, duly authorized agent, etc. affixed by rubber stamp, mechanical device, or computer generated software is acceptable on Form 1042.

  5. If the taxpayer's (or duly authorized representative's) signature does not appear on the designated line, follow the procedures in the If/Then table below.

    Note:

    If the jurat was altered or stricken (crossed out), See IRM 3.21.110.8.9. If the jurat is not present with the signature, follow the procedures in the If/Then table below.

  6. If a signature and/or jurat is not present as required, process as follows:

    If Then
    Balance due or numbered return

    1. Correspond using Form 3696.

    2. edit CCC U.

    3. Leave in the batch and continue processing.
    Unnumbered Refund or Zero-Balance Returns,

    1. Correspond via Form 13653 or Notice 695.

    2. Circle all Received Dates on the return.

    3. Attach Form 13653 to the front of the return below the Entity area.

    4. Pull the return from the batch and forward for correspondence.
    Only the Entity information is present and there are not attachments containing tax data, Correspond for signature using Notice 695 or Form 13653.

  7. Only one correspondence attempt is required for a signature. If you do not receive a reply after the prescribed suspense period, input the return:

    If... Then...
    The return has an overpaid condition Edit CCC 3 and CCC X and continue processing.
    The return is a balance due or zero condition Edit CCC 3 and continue processing.

  8. Facsimile Signature - Rather than a handwritten signature, an owner, partner, corporate officer or duly authorized agent may sign a Form 1042 by facsimile. If a facsimile is used, the person filing the form must retain a letter, signed by the individual authorized to sign the return(s) declaring under penalties of perjury that the facsimile signature appearing on the form is the signature adopted by the person and that the signature was placed there by their direction. Correspond if no facsimile signature is found.

Exhibit 3.21.110-1  (01-01-2009)
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

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Exhibit 3.21.110-2  (01-01-2009)
Form 1042 - Transcription Lines

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Exhibit 3.21.110-3  (01-01-2009)
Reasonable Cause Criteria

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Exhibit 3.21.110-4  (01-01-2009)
U.S. Possessions ZIP Codes

City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
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 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.21.110-5  (01-01-2009)
Foreign Country Codes

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

Exhibit 3.21.110-6  (01-01-2009)
State Abbreviations and Zip Code Ranges Including APO/FPO Zones

State Name State Abbreviation Zip Code Range
Alaska AK 995-999
Alabama AL 350-369
Arizona AZ 850-865
Arkansas AR 716-729
California CA 900-908, 910-968
Colorado CO 800-816
Connecticut CT 060-069
Delaware DE 197-199
District of Columbia DC 200-205
Florida FL 320-340, 342, 344, 346, 347, 349
Georgia GA 300-319, 399
Hawaii HI 967-968
Idaho ID 832-838
Illinois IL 600-629
Indiana IN 460-479
Iowa IA 500-528
Kansas KS 660-679
Kentucky KY 400-427
Louisiana LA 700-714
Maine ME 039-049
Maryland MD 206-219
Massachusetts MA 010-027, 055
Michigan MI 480-499
Minnesota MN 550-567
Mississippi MS 386-397
Montana MT 590-599
Nebraska NE 680-693
Nevada NV 889-898
New Hampshire NH 030-038
New Jersey NJ 070-089
New Mexico NM 870-884
New York NY 004, 005, 090-098, 100-149
North Carolina NC 270-289
North Dakota ND 580-588
Ohio OH 430-459
Oklahoma OK 730-732, 734, 749
Oregon OR 970-979
Pennsylvania PA 150-196
Rhode Island RI 028-029
South Carolina SC 290-299
South Dakota SD 570-577
Tennessee TN 370-385
Texas TX 733, 750-799
Utah UT 840-847
Vermont VT 050-054, 056-059
Virginia VA 201, 220-246
Washington WA 980-994
West Virginia WV 247-258
Wisconsin WI 530-549
Wyoming WY 820-831
APO/FPO ZONE
AA   340
AE   090-098
AP   962-966

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