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Part 3. Submission Processing

Chapter 21. International Returns and Documents Analysis

Section 261. Foreign Investment in Real Property Tax Act (FIRPTA) (Cont. 1)

3.21.261  Foreign Investment in Real Property Tax Act (FIRPTA) (Cont. 1)

3.21.261.9 
Editing Common Fields — Form 8288

3.21.261.9.6  (01-01-2009)
City

  1. This is a 22-position field for which an entry must be present.

  2. The valid characters are, alpha (a-z).

  3. Research the ZIP Code directory to determine the city and/or state if:

    • The address is a U.S. address.

    • The city and/or state is missing or incomplete.

    • The ZIP Code is present.

  4. If the address is a foreign address which includes a Province designation.

    1. Circle out the name of the province.

    2. Edit the 2 position alpha abbreviation at the end of the city field.

    3. A two (2) position alpha code must be present for Canadian addresses.

    Figure 3.21.261-2

    Canadian Province Codes

    Province Abbreviation Postal Codes Begin With
    Alberta AB T
    British Columbia BC V
    Manitoba MB R
    New Brunswick NB E
    Newfoundland NF A
    Northwest Territories NT X
    Nova Scotia NS B
    Nunavut NU X
    Ontario ON K, L, M, N, P
    Prince Edward Island PE C
    Quebec QC G, H, J
    Saskatchewan SK S
    Yukon Territory YT Y

3.21.261.9.7  (01-01-2009)
State

  1. State fields are 2-position fields for which entries must be present for all U.S. addresses.

  2. Valid characters are alpha (a-z).

3.21.261.9.8  (01-01-2009)
ZIP Code

  1. These are 12-position fields for which entries must be present for U.S. addresses.

  2. The valid characters are alpha (a-z) and numeric (0-9).

  3. The U.S. ZIP Code must contain at least five (5) and may contain up to twelve (12) characters.

  4. If the address is a U.S. address and the ZIP Code is missing or incomplete,

    1. Research the ZIP Code Directory.

    2. Edit the correct ZIP Code.

  5. A foreign postal code may include both alpha and numeric characters. See Job Aid 2324-002 for proper placement.

  6. U. S. and Australian addresses must include Numeric Postal Codes.

    Reminder:

    The Australian Postal Codes must be edited after the street address in the street address field.

    Figure 3.21.261-3

    Australian Postal Codes

    State Territory Postal Codes
    New South Wales and A.C.T. 2000–2999
    Victoria 3000–3999
    Queensland 4000–4999
    South Australia 5000–5799
    Western Australia 6000–6799
    Tasmania 7000–7499
    Northern Territory 0800–0899

3.21.261.9.9  (01-01-2009)
Computer Condition Codes (CCC) – Form 8288

  1. An entry may or may not be present in the CCC field.

  2. Only the following characters are valid: D, O, R, U, X, 3, 4 or 7.

  3. Edit the Computer Condition Code(s) in the Part I left margin of Line 1 when editing Part I. Edit the Computer Condition Code(s) in the Part II left margin of Line 1 when editing Part II

  4. Always edit CCC "X" on 8288 returns.This will freeze all credits on the module and prevent erroneous systemic refunds from generating.

  5. Edit CCC "D" when reasonable cause exists for waiver of the failure to pay penalty. If additional information is needed, use IDRS letter 1382C.

  6. Edit CCC"O" when there is an indication that a manual refund will be issued.

  7. Edit CCC "R" to indicate a delinquent return with reasonable cause. Do not assess a failure to file penalty. If additional information is needed, use IDRS letter 1382C.

  8. Edit CCC "U" (Unprocessable return):

    1. To reject unprocessable returns. If additional information is needed, use IDRS letter 1382C.

    2. See IRM 3.21.261.6.

  9. Edit CCC "3" when there is no reply to correspondence. This bypasses the validation of the correspondence received date.

  10. Edit CCC "4" for IRS prepared returns under IRC 6020(b).

  11. Edit CCC "7" when denying the reasonable cause explanation for filing and paying late initiate 854C letter upon denial.

    Caution:

    When using CCC"7," do not use CCC "D or R."

3.21.261.9.10  (01-01-2009)
Amounts

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) or blank.

  3. Entries must be zero ("0" ), or a significant entry. No negatives are allowed.

  4. Entries are to be transcribed in dollars and cents.

3.21.261.10  (01-01-2009)
Processing Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

  1. The following Subsections are to be used in the editing of Form 8288.

  2. Form 8288 is a 1 page income tax return. It is also considered the transmittal page to Form 8288-A.

  3. See IRM 3.21.261.1.1.1.

3.21.261.10.1  (01-01-2009)
Editing the Tax Period for Form 8288

  1. The tax period for a Form 8288 is based on the Month and Year of the Date of Transfer, found on Line 3 (Part I or Part II). Therefore, if the Date of Transfer is 07/08/2009, then the tax period will be 200907.

    Example:

    Edit the appropriate tax period in accordance to the Date of Transfer. Editing is required on EVERY RETURN.

    Caution:

    When processing Form 8288 deposits the "Date of Transfer" is used to determine the tax period, as well as distinguish a NMF Form 8288 from a BMF Form 8288. Review Form 8288 for a possible withholding certificate. When a withholding certificate is attached, edit the Withholding Certificate notice date to Line 3 (Part I or II) of Form 8288. This edited Date of Transfer will be the new date used for the tax period, as well as the new Date of Transfer.

    Reminder:

    The same transferee/withholding agent may file one or more Form 8288 in a month, or in every month of the year.

  2. The initial tax period being processed to the BMF under MFT 17 is tax period ending 12/31/2005. This tax period will be valid for any Form 8288 reflecting a Date of Transfer of 12/13/2005, or subsequent.

    Caution:

    Form 8288 is due to the IRS by the 20th day after the date of transfer, OR, by the 20th day after the date on the withholding certificate, whether it is approved or denied.

  3. Edit the tax period in "YYYYMM" format on Form 8288, and to the right of the form title.

    Figure 3.21.261-4

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

  4. A tax period should end on the last day of a month except, unless otherwise specified.

    Note:

    Ignore a minor discrepancy such as October 30, instead of October 31.

  5. Form 8288 is an Ad-Hoc withholding tax return. As a result, there are no Mail Filing Requirements, and there will never be a Final return or Final returns.

  6. For additional instructions see IRM 3.21.261.9.1.

3.21.261.10.2  (01-01-2009)
Editing the PART NUMBER

  1. The transferee is required to complete Form 8288 and Form 8288-A after the USRPI transfer has taken place. This requires the transferee to complete either Part I or Part II of Form 8288. The Part number can be found above Line 1 of the part completed by the transferee. The editing of this field impacts on the tax calculation.

    Note:

    Taxpayers are only to complete either Part I or Part II of Form 8288. In the event that both parts are completed, the default part to edit for transcription is Part I. "X" out Part II, and if necessary, transfer amounts from Part II to Part I.

  2. If Part I is completed, then edit a "1" in the outside left margin next to the Part I box. Also edit an "X" in the left margin next to Part I line 1.

    Note:

    The "1" indicates to the computer that an amount realized should be present on Line 5 Part 1, or Line 5b Part 2, for the computer to calculate the 10% withholding tax on the amount realized.

  3. If Part II is completed, then edit a "2" in the outside left margin on the middle of the page next to the Part II box. Also edit an X in the left margin next to Part II line 1.

    Note:

    The "2" indicates to the computer to look at Line 5a in Part 2 for the amount subject to withholding. The computer will systemically calculate the Withholding (W/H) tax at 35% on the amount on line 5a.

    Figure 3.21.261-5a

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

    Figure 3.21.261-5b

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3.21.261.10.3  (01-01-2009)
Tax Identification Number (TIN) — end of Line 1

  1. A nine character Taxpayer Identification Number (TIN) must be included on Line 1 of all Form 8288 submitted for processing.

    Note:

    Route all "Form 8288 returns" with an SSN or ITIN to BMF Entity Control so they can establish the Entity with a TC 000 on the BMF if not already established (e.g. orange ink).

  2. The valid characters are numeric (0-9).

  3. The TIN may be either:

    • An Employer Identification Number (EIN).

    • A Social Security Number (SSN), or.

    • An Individual Taxpayer Identification Number (ITIN).

    • Or, an Internal Revenue Service Number (IRSN).

    See IRM 3.21.261.9.4.

    Note:

    Generally, the deposit activity area would have resolved most of the TIN issues in order to process the withholding tax payment.

  4. Check attachments and/or initiate research if the Taxpayer Identification Number (TIN) provided is other than 9 digits, missing, invalid, or indeterminate.

  5. Circle out an invalid or illegible TIN.

  6. If "pending" , "applied for" , etc. is indicated in the TIN area, research for the TIN.

  7. If no TIN is found, edit CCC "U" and forward to Entity for research.

3.21.261.10.3.1  (01-01-2009)
Taxpayer Identification Number Type, end of Line 1 (TIN TYPE)

  1. This is a one-position field which must be edited if the Filer's TIN is an SSN, IRSN or an ITIN.

  2. Valid characters are "0" (zero) and "blank" .

    Figure 3.21.261-6

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

    Editing the Tin Type Indicator

  3. If the TIN entered on Line 1 is either an SSN, IRSN or an ITIN (NNN-NN-NNNN format), edit a "0" (zero) immediately to the right of the TIN.

  4. If the TIN entered on Line 1 is an EIN (NN-NNNNNNN format), no editing is required.

3.21.261.10.4  (01-01-2009)
Name Control — Line 1, Row 1

  1. For filers other than individuals , the name control consists of the first four characters of the filer's (corporation, partnership, trust, etc.) name. See IRM 3.21.261.9.2 and Name Control Job Aid Document 7071 (IMF) or Document 7071A (BMF).

  2. For individuals, the name control consists of the first four letters of the filers LAST name.

  3. Valid characters are:

    • Alpha (a-z).

    • Numeric (0-9).

    • Blanks are valid only at the end of the name control.

  4. Do not include THE in the name control when "THE" is followed by more than one word.

  5. Underline the name control.

3.21.261.10.5  (01-01-2009)
Transferee Address — Line 1 (row 2 & 3)

  1. Address information for the Transferee is provided on Line 1.

  2. Research return attachments to complete or perfect the information provided by the filer if it is incomplete or illegible. Valid characters are alpha (a-z) and numeric (0-9).

  3. Do not perfect the address unless the street address is not easily identified for returns that require no other perfection.

  4. Perfect the address in the following instances:

    1. IF both a P.O. Box and a street address are shown: circle out the P.O. Box.

    2. IF two street addresses are shown: circle out the first address.

  5. Always:

    1. Circle out the "in care of" (%) symbol if it is shown with an address.

  6. If the filer clearly states on an attachment that the address has been changed:

    1. Edit out the old address.

    2. Enter the new address in the entity portion of the return.

  7. If the ZIP Code is missing,

    1. Check the attachments.

    2. Perfect in the appropriate area.

    3. If not found on attachments, follow local Campus procedures.

  8. For additional instructions see IRM 3.21.261.9.5.

3.21.261.10.5.1  (01-01-2009)
Address Changes: APO or FPO Addresses

  1. The US Postal Service has established the following designations for APO and FPO addresses:

    • APO/FPO AA (Americas) 340XX

    • APO/FPO AE (Europe) 090XX - 098XX

    • APO/FPO AP (Pacific) 962XX - 966XX

  2. Convert APO New York, N.Y. 091XX to APO AE 091XX for those addresses that appear in the previous APO/FPO format.

3.21.261.10.5.2  (01-01-2009)
Address Changes: Foreign Addresses

  1. A foreign address is any address that is not in:

    • One of the 50 states.

    • The District of Columbia.

    • Any of the American possessions.

  2. A foreign address change may require additional perfection.

  3. Edit the postal code to its proper position as instructed in Job Aid 2324-002.

  4. If the TIN has not been changed, but the name has been changed so substantially as to indicate the probability of a new entity treat return as unprocessable and route the return to the Campus Entity Control Group.

    Note:

    A minor spelling change is not "substantial," if in doubt, consider return unprocessable.

3.21.261.10.6  (01-01-2009)
Received Date (RD)

  1. This is an 8-position field which must be present.

  2. Only numeric characters (0-9) are valid.

  3. Edit in YYYYMMDD format.

  4. The IRS received date is:

    1. Stamped on the face of the Form 8288.

    2. If missing, edit the received date on line 2, last row, right side, in YYYYMM format. See IRM 3.21.261.4.3(1).


    For further instructions see IRM 3.21.261.4.3.

  5. When missing determine the received date in the following priority when there is no valid date stamp or handwritten received date present:

    1. Use the latest postmark on the envelope or latest date from a private delivery service mark.

      Note:

      When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date.

    2. Use the latest date by the taxpayers signature(s).

    3. Use the DLN Julian date minus 10-days. Or,

    4. Today's date minus 10-days.

3.21.261.10.7  (01-01-2009)
Transferee Telephone Number — Line 1 (row 3)

  1. This is a 10-position field for which an entry may or may not be present.

  2. Valid characters are, "Numeric 0-9" , and "blank."

  3. If present, underline the telephone number.

3.21.261.10.8  (01-01-2009)
Property Description (USRPI) — Line 2

  1. This is a 35-position field for which an entry must be present.

  2. Valid characters are Alpha (a-z) and Numeric (0-9).

  3. Underline the description of the USRPI appearing on Line 2. The description of the USRPI should appear in the format of a street address, and should generally include the City, State and ZIP Code:

    Example:

    2300 Rosebud St., Liberty, PA. 19114

    Note:

    If the property description is not present look at the attached Form 8288-A, or the copy of the withholding certificate (if any) for property description.

    Figure 3.21.261-7

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

    Editing the U. S. Real Property Description

    If Then
    the property description is too lengthy underline the complete street address and the State, so that it can be transcribed.
    the property description is not present on Form 8288, Line 2, look at the attached Form 8288-A, Box 5, for the property description.
    the property description is no where to be found on Form 8288 or Form 8288-A, correspond (IDRS letter 3104C) with the transferee for the information.
    no street address is present for the property description, but a technical description is present (e.g. Lot 52 of parcel 2534 in mahogany county) underline the technical description on Line 2 (at least 35 characters).

    Example:

    Lot 52 of parcel 2534 in Mahogany CO.
    the only thing present for the property description is the name of the county where the property is located, underline the county information of the property location on Line 2.

3.21.261.10.9  (01-01-2009)
Date of Transfer — Line 3

  1. This is an 8-position field for which an entry must be present.

  2. Valid characters are, Numeric 0-9.

  3. Edit in MMDDYYYY format.

    Note:

    If the DOT on Line 3 is not in MMDDYYYY format, then edit the correct format on Line 3.

  4. If Line 6b, Part I is marked, or Line 5c, Part II is significant, then a copy of the withholding certificate should be attached. The date on the withholding certificate letter is considered to be the "NEW Date of Transfer" . Circle in RED the incorrect DOT and EDIT the withholding certificate letter date on Line 3, making it the CORRECT Date of Transfer. However, if the withholding certificate is NOT attached leave the Date of Transfer as is.

  5. The tax period for a Form 8288 is based on the Month and Year of the Date of Transfer, found on Line 3 (Part I or II). See IRM 3.21.261.10.1.

    Example:

    If the DOT is 01/06/2009, then the tax period will be 200901.

    Caution:

    At times the IRS issues an Installment Plan Withholding Certificate to the transferee. An installment plan requires the transferee to file Form 8288 and 8288-A whenever a US real property disposition (USRPI) occurs. This transfer generally occurs at the beginning of the month, even though the initial transfer may have occurred months or years ago. The DOT may reflect the original date, along with the latest USRPI installment transfer date. The latest installment DOT is to be used as the tax period for the installment Form 8288 & 8288-A.

    EXAMPLE: Installment Withholding (W/H) Certificate is issued March 2, 2000, of which 10% ($2,275.00 x 10% = $227.50) FIRPTA tax is to be paid on the initial USRPI installment transfer. Subsequent installment transfer may take place on 04/06/2007 ($3,310.00 x 10% = $331.00), which means the tax period is 200704 and not 200003. The RDD would be 04/26/2007. As long as it is timely filed, no penalties or interest would be charged.

  6. The initial tax period being processed to the BMF under MFT 17 is tax period ending 12/31/2005. This tax period will be valid for any Form 8288 reflecting a Date of Transfer of 12/13/2005, or subsequent.

    Note:

    Form 8288 is due to the IRS by the 20th day from the DOT and the same transferee/withholding agent may file one or more Form 8288 in a month, or in every month of the year.

    Example:

    Edit the appropriate tax period in accordance to the Date of Transfer. Editing is required on EVERY RETURN.

  7. If the Date of Transfer is not present on Line 3, then research the attached Form 8288-A, or other document for the date of transfer.

  8. If the date of transfer cannot be found, correspond with the transferee (withholding agent), prepare Form 3696 for issuance of IDRS letter 3104C, edit CCC "U."

    Note:

    Telephone the taxpayer for the information and have the taxpayer fax it to you. If no phone number is available, then correspond for the DOT. If no response is received, edit the "Default DOT" on the 8288 and 8288-A(s). The default DOT is the date Form 8288 was signed. If no signature date is present, then edit the DOT as the first (1st) day of the month in which the return was received.

3.21.261.10.10  (01-01-2009)
Number of 8288-A's filed — Line 4

  1. This is a 3-position field for which an entry must be present.

  2. Valid characters are, Numeric 0-9. If count is written in alpha characters, change it to a numeric number. Maximum number to enter is "999."

  3. If entry is legible, accept as is.

    Exception:

    If the transferee did not provide an 8288-A for each transferor (seller), and you have to create a set or sets of Form 8288-A for each transferor, then edit the correct number of Form 8288-A on Line 4.

  4. If the entry is not legible, or missing then check the Form 8288-A to see how many people are listed as the transferor (foreign seller) in the "Name of Person subject to withholding block" , and edit that count on Line 4.

  5. If you are unable to locate a "# of 8288-A filed" count on the document and its attachment, then correspond for the information, prepare Form 3696 for issuance of IDRS letter 3104C, edit CCC "U."

    Reminder:

    Correspond with the taxpayer using IDRS letter 3104C, when the number of 8288-As shown on Line 4 of Form 8288, are not attached to the 8288, OR the amount from box 2, Form 8288-A do not add up to the amount shown on Line 7, or the amount from box 3 or 4, Form 8288-A do not add up to the amount shown on Line 5.

    Note:

    If no response is received, then enter the default number of 8288-As. The default number is "1" (one).

3.21.261.10.11  (01-01-2009)
Amount Realized (Part I) — Line 5 or Amount Subject to Withholding (Part II) — Line 5a or 5b

  1. This is a 12-position field for which an entry must be present on Line 5, Part I, or Part II Line 5a or 5b of Form 8288. Only one entry is allowed in Part II, Line 5a or 5b.

  2. Valid characters are Numeric 0-9.

  3. The entry in Part I, Line 5 or Part II Line 5a, or 5b cannot be a negative entry.

    Reminder:

    Don't forget to edit your Part Number and the CCC X in the left margin next to Line 1.

  4. If Part I is completed, and Line 5 is blank, research the attached Form 8288-A for the amount realized amount. The amount realized amount can be found in box 3 of Form 8288-A, or the withholding certificate (if any). Edit this amount to Line 5.

  5. If Part II is completed, and Line 5a or 5b is blank, research the attached Form 8288-A for the recognized gain or amount realized amount. The recognized gain is located in box 4 and the amount realized in box 3 of Form 8288-A. Edit the gain amount to Line 5a and the amount realized to Line 5b.

  6. If you are unable to locate the "Amount Realized or the Amount Subject to Withholding" on Form 8288 or Form 8288-A. Edit CCC "U" , correspond for the information using IDRS letter 3104C, and suspend case.

3.21.261.10.12  (01-01-2009)
Reduced Withholding Amount — Line 6b, Part I or Line 5c Part II

  1. This is a 1-position field for which an entry may or may not be present.

  2. Valid characters are:

    • "1" = withholding certificate attached (i.e. W/H Cert. SC/CG Ltrs. 3307 to 3312, and 3497).

    • "blank" = withholding certificate not attached or required.

  3. When Form 8288, Part I is completed— Edit a 1 when the checkbox on Line 6b is marked, and you have verified that a withholding certificate (see 1st bullet of paragraph 2 above) is attached. Edit the "1" to the left of Line 6b checkbox, Part 1. If a withholding certificate is not attached, continue processing.
    When Form 8288, Part II is completed— Edit a 1 when an amount is present on Line 5c, and you have verified that a withholding certificate (see 1st bullet of paragraph 2 above) is attached. Edit the "1" in the dotted portion of Line 5c, Part II. If a withholding certificate is not attached, continue processing.

    Note:

    DO NOT FORGET TO EDIT THE CORRECT DATE OF TRANSFER ON LINE 3 IF A WITHHOLDING CERTIFICATE IS ATTACHED. See IRM 3.21.261.10.9.

3.21.261.10.13  (01-01-2009)
Bypass Indicator (BPI)

  1. This is a 1-position field for which an entry may or may not be present.

  2. The valid characters are 1, 2 and Blank.

  3. The Bypass Indicator is edited in the outside right margin of Part I, Line 7, or, is edited in the outside right margin of Part II, Line 6.

  4. Definition:

    • "1" — tax is less than 10% or 35% and reduced withholding certificate is attached. No Math Error.

    • "2" — tax is less than 10% or 35% and no copy of a reduced withholding certificate is attached to the return.

    • "Blank" — tax is 10% or 35% and no withholding certificate is present.

    If Then
    tax is 10% or 35% leave BPI "blank"
    tax is less than 10% or 35% and reduced withholding certificate is attached edit a BPI "1"
    tax is less than 10% or 35% and no reduced withholding certificate is attached edit BPI "2"

    Figure 3.21.261-8a

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

    Usage of Bypass and Reduced Withholding Indicator — Substantiated

    Figure 3.21.261-8b

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

    Usage of Bypass and Reduced Withholding Indicator — Not Substantiated

    Figure 3.21.261-8c

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

    Sample of a Reduced Withholding Certificate

3.21.261.10.14  (01-01-2009)
Total Tax — Line 7, Part I or Line 6, Part II

  1. This is a 12-position field for which an entry must be present.

  2. Valid characters are, Numeric 0-9.

  3. The total tax line cannot be negative..

  4. When Form 8288, Part I is completed — Line 7, of Part I must be 10% of the amount on Line 5. If Line 7 is less than 10% of Line 5, then check to see if Line 6b is marked "YES" . If marked "YES" and a reduced withholding certificate is attached, edit a "1" to the right middle of Line 6b. If Line 6b is blank and no copy of a withholding certificate is attached to Form 8288, then do not edit any bypass indicator. See IRM 3.21.261.10.12 and IRM 3.21.261.10.13.

  5. If the entry is incorrect or not legible, do the following:

    1. Place a red "X" to the left of the incorrect entry.

    2. Write the correct entry (found on the withholding certificate, if any, towards the middle of the 2nd paragraph) to the left of the incorrect entry of Line 7, Part I.

  6. When Form 8288, Part II is completed — Line 6, of Part II must be either 10% of the amount on Line 5b, or 35% of the amount of Line 5a. If Line 6 is less than 10% of Line 5b, or 35% of Line 5a, then check to see if Line 5c is significant. If significant, and a reduced withholding certificate is attached, edit a "1" to the right middle of Line 5c. If Line 5c is blank and no copy of a withholding certificate is attached to Form 8288, then do not edit a bypass indicator

  7. If the entry is incorrect or not legible, do the following:

    1. Place a red "X" to the left of the incorrect entry.

    2. Write the correct entry (found on the withholding certificate, if any, towards the middle of the 2nd paragraph) to the left of the incorrect entry of Line 6, Part II.

3.21.261.10.15  (01-01-2009)
Large Trust Election — Line 5d, Part II

  1. This is a 1-position field for which an entry may or may not be present.

  2. No editing is necessary. ISRP will enter "1" if checkbox is checked.

3.21.261.11  (01-01-2009)
♦Signature♦

  1. A signature (withholding agent/transferee, partner, fiduciary, or corporate officer) and jurat is required for all returns except the following:

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

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

    • Dummy returns prepared by IRS.

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

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

    • "CIS" returns that have a Form 13596 or Form 3893 attached. See IRM 3.21.261.5.1.

  2. If a signature is missing, correspond when:

    • The return is not signed on the line designated for the taxpayer's signature, or

    • The jurat is not present on the line designated for the taxpayer's signature (non-standard return).

    Note:

    Do not correspond for a signature on "CIS" returns that have a Form 13596 or Form 3893 attached. See IRM 3.21.261.5.1.

    If... Then...
    Delinquent balance due or numbered returns,

    1. Correspond using IDRS letter 3104C or other approved Correspondence Action Sheet (e.g. Form 3696).

    2. Edit CCC "U" .

    3. Leave in batch and continue editing.
    Timely Filed unnumbered zero-balance returns,

    1. Correspond using IDRS letter 3104C or other approved Correspondence Action Sheet (e.g. Form 3696).

    2. Edit CCC "U" .

    3. Leave in batch and continue editing.

    Note:

    Use Form 3696, or other approved Correspondence Action Sheet, for "Secured" or delinquent returns.

    Only the Entity information is present and there are no attachments containing tax data, Correspond for signature using letter 3104C.

    Note:

    Use Form 3696, or other approved Correspondence Action Sheet, for "Secured" or delinquent returns.

  3. If only the Entity information is present and there are no attachments containing tax data then correspond for a signature using Notice 695 or Form 6800.

    Note:

    Use Form 3696, or other approved Correspondence Action Sheet, for "Secured" or delinquent returns.

  4. If the jurat is altered or stricken (crossed-out), it may be a frivolous return. See IRM 4.10.12.1.1 for potential frivolous arguments that must be referred to the Ogden Compliance Campus Examination Frivolous Return Program.

  5. 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), it may be afrivolous return.

    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."

  6. Since tax examiners are not expected to be handwriting experts, Section 301.6064-1 of Regulations allows the service 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.

  7. If the only item missing on a return is the signature, use Form 3696 or other approved Correspondence Action Sheet to correspond and edit CCC "U."

  8. Only one correspondence attempt is required for a signature. If no response, edit CCC "3" .

3.21.261.11.1  (01-01-2009)
♦Preparer's SSN or PTIN♦

  1. The Preparer's SSN or PTIN is located to the right of the Preparer's Signature at the bottom of Form 8288.

  2. The Preparer's SSN must be a nine-digit numeric number. The SSN cannot be all zeroes or all nines.

  3. A Preparer Tax Identification Number (PTIN) is a valid entry in the Preparer's SSN or PTIN area at the bottom of Form 8288. The PTIN is nine-digits beginning with the alpha "P" (e.g., PXXXXXXXX).

  4. Circle-out the Preparer's SSN or PTIN if it is invalid.

  5. Circle-out an EIN if entered.

3.21.261.11.2  (01-01-2009)
♦Paid Preparer EIN♦

  1. The Preparer's EIN is located below the Preparer's SSN/PTIN at the bottom-right of Form 8288.

  2. The Preparer's EIN must be a nine-digit numeric number. The EIN cannot be all zeroes or all nines.

  3. Circle-out the Preparer's EIN if it is invalid.

3.21.261.11.3  (01-01-2009)
♦Paid Preparer Phone Number♦

  1. The Paid Preparer's Phone Number is to be located below the Paid Preparer's EIN at the bottom right corner of Form 8288. However, Form 8288 will not be revised with this new line for use in 2009.

  2. No action is required on amended returns.

  3. If a complete Paid Preparer Telephone Number is located on the Paid Preparer's Phone Number line, no editing of this line is necessary.

  4. If the return is for a tax period prior to 2001, circle the telephone number.

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

    Note:

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

    If... Then...
    A complete Paid Preparer Telephone Number is located elsewhere on the return or attachments Edit to the preparer "Zip Code" line.
    A complete Paid Preparer Telephone Number is not located or the number is illegible Circle the incomplete or illegible phone number.

Exhibit 3.21.261-1  (01-01-2009)
Form 8288 "T" Lines Definition — Part I

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Exhibit 3.21.261-2  (01-01-2009)
Form 8288 "T" Lines Definition — Part II

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Exhibit 3.21.261-3  (01-01-2009)
Form 8288-A, "Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests"

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Exhibit 3.21.261-4  (01-01-2009)
Foreign Country and Country Codes (Entity Section Only - Form 8288, Line 1)

Country name Code
Abu Dubai AE
Afghanistan AF
Akrotiri AX
Aland Island XI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua and Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension Island XA
Ashmore and 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 (Dahomey) BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia and Herzegovina BK
Botswana BC
Bouvet Island BV
Brazzaville (Capital of Republic of Congo) CF
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, People's Republic of (Including Inner Mongolia, Tibet and Manchuria) CH
Christmas Island KT
Clipperton Island IP
Cocos (Keeling) Islands CK
Colombia CO
Comoros CN
Congo, Republic of (Brazzaville) CF
Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG
Cook Islands CW
Coral Sea Islands CR
Corsica FR
Costa Rica CS
Cote d′Ivoire (Ivory Coast) IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (North) KN
Dem. Rep. of Congo (Kinshasa) (formerly Zaire) CG
Dem. Rep. of Timor-Leste TT
Denmark DA
Dhekelia 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 (Islas Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern and 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 (United Kingdom) 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 and McDonald Islands HM
Holy See VT
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra) ID
Iran IR
Iraq IZ
Ireland, Republic of 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, Dem People's Republic of (North) KN
Korea, Republic of (South)

Note:

Use when only Korea is present

 KS
Kosovo, Republic of KV
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 (formerly Republic of Yugoslav) MK
Madagascar (Malagasy Republic) MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius 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 Grenadines VC
Northern Ireland XN
Norway NO
Oman MU
Other Countries 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
Samoa WS
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 and the South Sandwich Islands SX
South Korea KS
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Christopher SC
St Helena SH
St Kitts and Nevis (Includes St. Christopher) SC
St Lucia ST
St. Martin RN
ST Miquelon SB
St Pierre and Miquelon SB
St Vincent and The Grenadines (Northern Grenadines) VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Tahiti (French Polynesia) FP
Taiwan TW
Tajikistan TI
Tanzania, United Republic of TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Timor, East TT
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 and 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
Virgin Islands, British VI
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 (Democratic Republic of Congo) CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.21.261-5  (01-01-2009)
Computer Condition Codes

Codes Explanation
D When reasonable cause exist for waiver of the failure to pay penalty.
R To indicate a delinquent return with reasonable cause. Do not assess a failure to file penalty.
U Unprocessable Return:
a. to reject unprocessable return.
b. to issue a manual refund over $1 million
c. IRM 3.21.261.12
3 No Reply to Correspondence:
To bypass validation of the correspondence received date when the taxpayer fails to reply to IRS-generated correspondence.
7 When denying the reasonable cause explanation for filing and paying late.

Caution:

When using "CCC 7" do not use "CCC D or R"

Exhibit 3.21.261-6  (01-01-2009)
State Codes

Abbreviation / State Abbreviation / State
AL Alabama MT Montana
AK Alaska NE Nebraska
AZ Arizona NV Nevada
AR Arkansas NH New Hampshire
CA California NJ New Jersey
CO Colorado NM New Mexico
CT Connecticut NY New York
DE Delaware NC North Carolina
DC District Of Columbia ND North Dakota
FL Florida OH Ohio
GA Georgia OK Oklahoma
HI Hawaii OR Oregon
ID Idaho PA Pennsylvania
IL Illinois RI Rhode Island
IN Indiana SC South Carolina
IA Iowa SD South Dakota
KS Kansas TN Tennessee
KY Kentucky TX Texas
LA Louisiana UT Utah
ME Maine VT Vermont
MD Maryland VA Virginia
MA Massachusetts WA Washington
MI Michigan WV West Virginia
MN Minnesota WI Wisconsin
MS Mississippi WY Wyoming`
MO Missouri    
APO/FPO US POSSESSIONS
AA APO/FPO Americas AS American Samoa
AE APO/FPO Europe FM Federated States of Micronesia
AP APO/FPO Pacific GU Guam
    MH Marshall Islands
    MP Northern Mariana Island
    PW Palau
    PR Puerto Rico
    VI Virgin Islands (US)

Exhibit 3.21.261-7  (01-01-2009)
Street Designator Abbreviations (Street Suffixes)

Word Abbreviation Word Abbreviation
Alley ALLY Dale DL
Annex ANX Dam DM
Arcade ARC Divide DV
Avenue AVE Drive DR
Bayou BYU Estates EST
Beach BCH Expressway EXPY
Bend BND Extension EXT
Bluff BLF Fall(s) FL(S)
Bottom BTM Ferry FRY
Boulevard BLVD Field FLD
Branch BR Flats FLT
Bridge BDG Ford FRD
Brook BRK Forest FRST
Burg BG Forge FRG
Bypass BYP Fork(s) FRK(S)
Camp CP Fort FT
Canyon CYN Freeway FWY
Cape CPE Gardens GRDNS
Causeway CSWY Gateway GTWY
Center CTR Glen GLN
Circle CIR Green GRN
Cliffs CLFS Grove GRV
Club CLB Harbor HBR
Corner(s) COR(S) Haven HVN
Course CRSE Heights HGTS
Court(s) CT(S) Highway HWY
Cove CV Hill(s) HL(S)
Creek CRK Hollow HOLW
Crescent CRES Inlet INLT
Crossing XING Island(s) IS(S)
Word Abbreviation Word Abbreviation
Isle ISLE Point PT
Junction JCT Port PRT
Key KY Prairie PR
Knolls KNLS Radial RADL
Lake(s) LK(S) Ranch RNCH
Landing LNDG Rapids RPDS
Lane LN Rest RST
Light LGT Ridge RGD
Local LCL River RIV
Locks LCKS Road RD
Lodge LDG Row ROW
Loop LOOP Run RUN
Mall MALL Shoal(s) SHL(S)
Manor MNR Shore(s) SHR(S)
Meadows MDWS Spring(s) SPG(S)
Mill(s) ML(S) Spur SPUR
Mission MSN Square SQ
Mountain MTN Station STA
Neck NCK Stravenue STRA
Orchard ORCH Stream STRM
Oval OVAL Street ST
Park PRK Summit SMT
Parkway PKY Terrace TER
Pass PASS Trace TRCE
Path PTH Trail(er) TRL(R)
Pike PKE Tunnel TUNL
Pines PNS Turnpike TPKE
Place PL Union UN
Plain(s) PLN(S) Valley VLY
Plaza PLZ Viaduct VIA
Word Abbreviation Word Abbreviation
View VW Walk WALK
Village VLG Way WAY
Ville VL Wells WLS
Vista VIS    

Exhibit 3.21.261-8  (01-01-2009)
Province, State and Territory Abbreviations

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

Exhibit 3.21.261-9  (01-01-2009)
U.S. Possessions/Territories ZIP Codes

American Samoa (AS) Federated States of Micronesia (FM)
City ZIP Code City ZIP Code
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
City ZIP Code City ZIP Code
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Guam (GU) Northern Mariana Islands (MP)
City ZIP Code City ZIP Code
Agana 96910 Capitol Hill 96950
Inarajan 96917 Rota 96951
Merizo 96916 Saipan 96950
Tamuning 96931 Tinian 96952
Umatac 96915    
Yona 96915    
Virgin Islands (VI)
City ZIP Code City ZIP Code
Charlotte Amalie 00802 Christiansted 00820
Cruz Bay 00830 Downtown 00840
Frederiksted 00840 Kingshill 00850
Saint Croix 00820 Saint John 00830
Saint Thomas 00805 Sunny Isle 00850
Veterans Annex 00820    
Puerto Rico (PR)
City ZIP Code City ZIP Code
Adjuntas 00601 Lajas 00667
00669
Aguada 00602 Lares 00669
Aguadilla 00603
00604
00605 		Las Marias 00670
Aguas Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Luquillo 00773
Arecibo 00612
00613
00614 		Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaguez 00680
00681
00682
Barranquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956
00957
00958
00959
00960
00961 		Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725
00726
00727 		Naranjito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00979
00981
00982
00983
00984
00985
00986
00987
00988 		Penuelas 00624
Castaner 00631 Ponce 00716
00717
00728
00730
00731
00732
00733
00734
Catano 00962
00963 		Puerta de Tierra 00936
Cayey 00736
00737 		Puerto Real 00740
Ceiba 00735 Punta Santiago 00741
Cerro Gordo 00754 Quebradillas 00678
Ciales 00638 Ramey 00603
Cidra 00739 Rincon 00677
Coamo 00769 Rio Blanco 00744
Comerio 00782 Rio Grande 00745
Condado 00907 Rio Piedras 00927
Corozal 00783 Roosevelt Roads 00742
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
Garrochales 00652 San Juan 00901
00902
00906 through 00931
00933
00935 through 00940
00955
00975
Guanica 00653 San Lorenzo 00754
Guayama 00784
00785 		San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965
00966
00968
00969
00970
00971 		Santurce 00936
Gurabo 00778 Toa Alta 00953
00954
Hatillo 00659 Toa Baja 00949
00950
00951
Hato Rey 00936 Trujillo Alto 00976
00977
Hormigueros 00660 University 00936
Humacao 00791
00792 		Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja 00693
00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
La Plata 00786 Yauco 00698

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