- Exhibit 3.24.3-1 Block Header
- Exhibit 3.24.3-2 Enhanced-Entity Index File
- Exhibit 3.24.3-3 Section 01- Form 1040
- Exhibit 3.24.3-4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
- Exhibit 3.24.3-5 Section 03 - Form 1040, Page 1
- Exhibit 3.24.3-6 Section 04 - Form 1040, Page 2
- Exhibit 3.24.3-7 Section 05 - Form 1040, Page 2
- Exhibit 3.24.3-8 Section 06 - Form 1040
- Exhibit 3.24.3-9 Section 07 - Form 1040—Schedule A
- Exhibit 3.24.3-10 Section 08 - Form 1040—Schedule B
- Exhibit 3.24.3-11 Sections 09, 10 and 11 - Form 1040—Schedule C/Schedule C-EZ
- Exhibit 3.24.3-12 Section 12 - Form 1040—Schedule D
- Exhibit 3.24.3-13 Section 13 - Form 1040—Schedule E
- Exhibit 3.24.3-14 Sections 14 and 15 - Form 1040—Schedule F
- Exhibit 3.24.3-15 Section 16 - Form 1040—Schedule R
- Exhibit 3.24.3-16 Sections 17 and 18 - Form 1040—Schedule SE
- Exhibit 3.24.3-17 Section 19 – Form 1040 – Form 1116
- Exhibit 3.24.3-18 Section 20 — Form 1040 – Schedule J
- Exhibit 3.24.3-19 Section 21 - Form 1040—Form 2441
- Exhibit 3.24.3-20 Section 22 - Form 1040—Form 3800
- Exhibit 3.24.3-21 Section 23 - Form 1040 — Form 4136
- Exhibit 3.24.3-22 Sections 24 and 25 - Form 1040—Form 4137
- Exhibit 3.24.3-23 Section 26 - Form 1040—Form 4684
- Exhibit 3.24.3-24 Section 27 - Form 1040—Form 4797
- Exhibit 3.24.3-25 Section 28 - Form 1040—Form 4972
- Exhibit 3.24.3-26 Sections 29 and 30 - Form 1040—Form 5329
- Exhibit 3.24.3-27 Section 31 - Form 1040—Form 6198
- Exhibit 3.24.3-28 Section 32 - Form 1040—Form 6251
- Exhibit 3.24.3-29 Section 33 - Form 1040—Form 8615
- Exhibit 3.24.3-30 Sections 34 and 35 - Form 1040—Form 2555/2555-EZ
- Exhibit 3.24.3-31 Section 37 - Form 1040—Form 4835
- Exhibit 3.24.3-32 Section 38 - Form 1040—Form 8839
- Exhibit 3.24.3-33 Section 39 - Form 1040—Form 8853
- Exhibit 3.24.3-34 Sections 40, 41 and 42 - Form 1040—Form 8814
- Exhibit 3.24.3-35 Section 43 - Form 1040—Schedule EIC
- Exhibit 3.24.3-36 Sections 44 and 45 - Form 1040—Schedule H
- Exhibit 3.24.3-37 Section 47 - Form 1040—Form 8812
- Exhibit 3.24.3-38 Sections 48 and 49 - Form 1040—Form 8606
- Exhibit 3.24.3-39 Section 50 - Form 1040—Form 8863
- Exhibit 3.24.3-40 Section 51 - Form 1040 - Form 4952
- Exhibit 3.24.3-41 Sections 52 and 53 - Form 1040 - Form 8889
- Exhibit 3.24.3-42 Section 54 - Form 1040-Form 8880
- Exhibit 3.24.3-43 Section 55 - Form 1040 - Form 8914
- Exhibit 3.24.3-44 Section 56 - Form 1040 - Form 8888
- Exhibit 3.24.3-45 Section 59 - Form 1040 — Form 8913
| BLOCK HEADER DATA ENTRY | ||||
|---|---|---|---|---|
| Source Document or Record: Form 813, 1332 for original input documents; Form 3893 for reinput documents | ||||
| NOTE: On Form 3893, IGNORE the instructions written on Line 14. | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | SC Block Control | ABC | (auto) | The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed. |
| (2) | Block DLN | DLN | (auto) ★★★★★★ |
Enter the 11 digits as shown: (a) Form 813 - from the "Block DLN" box. (b) Form 1332 - from the "Document Locator No." box. (c) Form 3893 - from box 2. Note:If the generated year digit and the year digit in box 12 on the Form 3893 do not agree, press <F1>, Left Arrow, or Up Arrow to overlay the year digit to match the year digit in box 12. (d) The KV EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <Enter> ★★★★★★ |
Enter the batch number as follows: (a) Forms 813, 1332 - from the Batch Control Number box. (b) Form 3893 - from box 3. (c) From the batch transmittal sheet. |
| (4) | Document Count | COUNT | <Enter> ★★★★★★ |
Enter the document count as follows: (a) Forms 813,1332 - (1) the circled number. (2) if a number is not circled, add 1 to the Serial Number of the last document in the block. (b) Form 3893 - from box 4. |
| (5) | Prejournalized Credit Amount | CR | <Enter> | Enter the amount shown: (a) Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total" . (b) Form 3893 - from box 5. (c) ENTER DOLLARS AND CENTS. |
| (6) | Debit Amount | DB | <Enter> | Press <Enter>. |
| (7) | IRP Year Indicator/Trans. Code | TRCODE | <Enter> | Press <Enter>. |
| (8) | Trans. Date | TRDATE | <Enter> | Press <Enter>. |
| (9) | Master File Tax Code | MFT | <Enter> | Press <Enter>. |
| (10) | Secondary Amount | SECAMT | <Enter> | Press <Enter>. |
| (11) | Source Code | SOURCE | <Enter> | If Form 3893 is attached, enter from box 11 as follows: (a) R = "Reprocessable" box marked. (b) N = "Reinput of Unpostable" box marked. (c) 4 = "SC Reinput" box marked. (d) No box is marked, refer the document to the Supervisor for a determination. |
| (12) | Year Digit | YEAR | <Enter> | If Form 3893 is attached, enter the digit from box 12 (current year or otherwise). This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . |
| (13) | Period Code | PRIOR YEAR | <Enter> | Press <Enter>. |
| (14) | RPS Indicator | RPS | <Enter> | Enter "S"
if: (a) Forms 813, 1332 - "RPS" or "RRPS" is annotated or stamped on the form. (b) Form 3893 - box 13 is marked. |
| ENHANCED-ENTITY INDEX FILE | ||||
|---|---|---|---|---|
| Source Document or Record: Returns Without Pre-Printed Labels | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | (auto) | Section "01" will always be generated. No entry is required. |
| (2) | Serial Number | SER# | <Enter> | Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:XXxxxXXXxxxXX - X |
| (3) | Type of Entity | TYPE OF ENTITY | <Enter> | Always press <Enter>. |
| (4) | Check Digit | CD | (auto) | No entry is required. |
| (5) | Name Control | NC | <Enter> ★★★★★★ |
Enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13 for procedures. |
| (6) | Primary SSN | SSN | (auto) ★★★★★★ |
Enter the SSN as shown in the "Your social security number"
or "Identifying number"
box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a red, edited TIN that begins with a "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8 for procedures. |
| (7) | Secondary SSN | SSSN | <Enter> | Enter as follows: (a) If there is an SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area on Form 1040 or 1040A, 1040EZ, or Part I, line 1 on Form 1040 PR/SS, enter the SSSN. (b) See IRM 3.24.37.6.8 for procedures. Note:This element is not entered on Forms 1040NR and 1040NR-EZ. |
| (8) | Address Key | ADDRESS KEY | <Enter> | Enter the first three numeric digits as shown or edited in the address line and the 4th and 5th digits of the ZIP Code. (a) See IRM 3.24.3.1.4.7.5(2)d for procedures. |
| (9) | Filing Status Code | FSC | <Enter> | Enter as follows: (a) For Forms 1040 and 1040A, (1) The edited number to the left of the 3 "Filing Status" box. (2) The number by the box that is marked in the "Filing Status" area. (3) If multiple boxes are marked, enter the largest number. (4) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present. (b) For Form 1040EZ, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. (c) For Form 1040NR, (1) Enter the number edited to the left of the "Filing Status" boxes. (2) If not edited, enter "1" . (d) For Form 1040NR-EZ, (1) The number edited to the left of the "Filing Status" boxes. (2) If not edited, enter a "1" if box 1 is marked or a "3" if box 2 is marked. (3) If no boxes are marked or multiple boxes are marked, enter a "1" . (e) For Form 1040PR/SS, (1) Enter the number edited to the left of the "Filing Status" boxes. (2) If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040 | ||||
| Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate P - Partial L - Long |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) S, I, P, L |
Section Number | SECT: | (auto) | Section "01" will always be generated. No entry is required. |
| (2) S, I, P, L |
Serial Number | SER# | <Enter> | Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:XXxxxXXXxxxXX - X |
| (3) S, I, P, L |
Type of Entity | TYPE OF ENTITY | <Enter> | Enter Type of Entity: "S" , "I" , "P" , "L" , or <Enter> for E-EIF. |
| (4) S, I |
Check Digit | CD | <Enter> | Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) If the Check Digit is present on an NCOA label, press <Enter>. (c) See IRM 3.24.3.1.4.9.1 for procedures. |
| (5) S, I |
Name Control | NC | <Enter> | If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13 for procedures. |
| (6) S, I, P, L |
Primary SSN | SSN | (auto) ★★★★★★ |
Enter the SSN as shown in the "Your social security number"
box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a red, edited TIN that begins with a "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8 for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1. |
| (7) S, I, P, L |
Secondary SSN | SSSN | <Enter> | Enter the SSN present in the "Spouse's social security number"
box or written around line 3 of the filing status area. (a) If prompted and no data is present, press <F7> to override. (b) See IRM 3.24.37.6.8 for procedures. |
| (8) P, L |
Name | NAME1 | <Enter> | Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14 for procedures. |
| (9) P, L |
Additional Information Line | AIL | <Enter> | Enter additional information as underlined or instructed. (a) Do not enter the caret (<) in the AIL. (b) For International returns, see IRM 3.24.37.6.18. (c) For "in care of (c/o)" names, enter the percent sign (%), space and the name. (d) For decedent returns see IRM 3.24.37.6.15(4). (e) See IRM 3.24.37.6.15 for procedures. |
| (10) I, L |
Street Address | ADD | <Enter> | Enter the address as shown or edited on the return.
Reminder:If present, include the apartment number in the "Apt. no." box/area to the right of the street address. (a) For International returns, see IRM 3.24.37.6.18 for procedures. (b) See IRM 3.24.37.6.16 for procedures and Exhibit 3.24.37-1 for standard abbreviations. |
| (11) I, L |
City/State | C/S | <Enter> | Enter as follows: (a) For International returns, see IRM 3.24.37.6.18 for procedures. (b) See IRM 3.24.37.6.17 for procedures for entering the city, state, and ZIP Code. Sight verify if generated. (c) Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3. Note:If entry of city and state is required, the following rules apply: (d) Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used. (e) Correct obviously misspelled cities. (f) Always use standard state abbreviations. (g) For APO/FPO procedures, see IRM 3.24.37.6.17.2. (h) If the city is not present, enter as: /state code then press <Enter>. (i) If the state is not present, enter as: city/ then press <Enter>. |
| (12) I, L |
ZIP Code | ZIP | <Enter> | If ZIP Code is not present on the screen, enter the digits shown to the right of the state name. (a) For International returns, see IRM 3.24.37.6.18 for procedures. (b) Enter the digits shown up to a maximum of 5 digits. (c) Ignore the digits in the ZIP plus four code. (d) If missing or if any illegible digits, press <Enter> only. (e) If two or more ZIP Codes are present, press <Enter> only. |
| (13) S, I, P, L |
Tax Period | TAXPR | <Enter> | Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may
be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2008 or 0812. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7 for procedures. (e) This is a MUST ENTER field for Prior Year forms, Program 43112, 43172, 46112, or 46172. (1) If the document is a current year return, enter the current programmed calendar year (0812). (2) If the document does not reflect a Tax Period, fill the field with periods. |
| (14) S, I, P, L |
Spouse Name Control | 2NDNC | <Enter> | Enter the spouse's Name Control, if present, regardless of the filing status. (a) Use the spouse's last name in the entity area or from line 3 of the Filing Status area. (b) See IRM 3.24.37.6.13 for procedures. (c) Enter a period for each illegible character. (d) If no data is present, press <Enter>. Exception:This is a MUST ENTER FIELD if FSC is 2 or 3. If prompted and no data is present, press <F7> to override. |
| (15) S, I, P, L |
PECF Code | PECF | <Enter> | (a) Enter "1"
if one box is marked. (b) Enter "2" if two boxes are marked. Note:Do not enter PECF for tax years 2006 and prior. |
| (16) S, I, P, L |
Filing Status Code | FSC | <Enter> ★★★★★★ |
Enter as follows: (1) The edited number to the left of the 3 "Filing Status" box. (2) The number by the box that is marked in the "Filing Status" area. (3) If multiple boxes are marked, enter the largest number. (4) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. Note:If FSC is "2" or "3" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press <F7> to override the error messages. |
| (17) S, I, P, L |
Computer Condition Codes | CCC | <Enter> | Enter the edited characters shown in the upper portion of the "Filing Status"
area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note:If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>. |
| (18) S, I, P, L |
Received Date | DATE | <Enter> | Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited in the area around line 6d. Note:Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance. (e) See IRM 3.24.37.6.7 for procedures. Note:This is a MUST ENTER FIELD for Prior Year returns, Program 43112, 46112, 46172, or 43172, and all other programs if the Julian Date in the Block Header DLN is 155 or greater. |
| (19) S, I, P, L |
Exemptions | EXEMP | <Enter> | Enter the 2 digits shown on the second and third lines of the Exemptions area. (The second and third lines are preceded with
a bold black dot.) (a) If the second line contains a digit but the third line is blank, enter the digit only. Never end this field with a zero. (b) If the second line is blank but the third line contains a digit, enter a zero for the second line followed by the digit on the third line. (c) If a "0" (zero) precedes one of the digits on either line, do not enter the zero. (d) If either line is more than 9, press <Enter>. (e) If no data is present on the second and third lines, press <Enter> only. |
| (20) S, I, P, L |
Exemption/EIC/Overflow | E/O | <Enter> | Enter the digits edited in the right margin of the Exemptions area. |
| (21) S, I, P, L |
Dependent Status Indicator | DSI | <Enter> | Enter the "1" , if edited, directly above the Child Tax Credit Indicator, Column (4). |
| (22) S, I, P, L |
First Dependent Name Control | NC1 | <Enter> | Enter the Name Control for the first dependent entry as shown or edited from line 6c.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note:If an edited "X" appears to the left of the name, do not enter any information for that Name Control. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override. |
| (23) S, I, P, L |
First Dependent SSN | SSN1 | <Enter> | Enter the SSN for the first dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override. |
| (24) S, I, P, L |
Child Tax Credit Indicator 1 | C(4)1 | <Enter> | Enter a "1"
if the checkbox on line 6c(4) relating to the first dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC1 or SSN1 contains an entry. (b) If no data is present, press <F7> to override. Note:Do not enter child tax credit indicator for tax years 1997 and prior. |
| (25) S, I, P, L |
Second Dependent Name Control | NC2 | <Enter> | Enter the Name Control for the second dependent entry as shown or edited from line 6c.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note:If an edited "X" appears to the left of the name, do not enter any information for that Name Control. |
| (26) S, I, P, L |
Second Dependent SSN | SSN2 | <Enter> | Enter the SSN for the second dependent entry. The Name Control need not be present. |
| (27) S, I, P, L |
Child Tax Credit Indicator 2 | C(4)2 | <Enter> | Enter a "1"
if the checkbox on line 6c(4) relating to the second dependent entry is marked. the Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC2 or SSN2 contains an entry. (b) If no data is present, press <F7> to override. Note:Do not enter child tax credit indicator for tax years 1997 and prior. |
| (28) S, I, P, L |
Third Dependent Name Control | NC3 | <Enter> | Enter the Name Control for the third dependent as shown or edited from line 6c.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note:If an edited "X" appears to the left of the name, do not enter any information for that Name Control. |
| (29) S, I, P, L |
Third Dependent SSN | SSN3 | <Enter> | Enter the SSN for the third dependent entry. The Name Control need not be present. |
| (30) S, I, P, L |
Child Tax Credit Indicator 3 | C(4)3 | <Enter | Enter a "1"
if the checkbox on line 6c(4) relating to the third dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC3 or SSN3 contains an entry. (b) If no data is present, press <F7> to override. Note:Do not enter child tax credit indicator for tax years 1997 and prior. |
| (31) S, I, P, L |
Fourth Dependent Name Control | NC4 | <Enter> | Enter the Name Control for the fourth dependent entry as shown or edited from line 6c.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note:If an edited "X" appears to the left of the name, do not enter any information for that Name Control. |
| (32) S, I, P, L |
Fourth Dependent SSN | SSN4 | <Enter> | Enter the SSN for the fourth dependent entry. The Name Control need not be present. |
| (33) S, I, P, L |
Child Tax Credit Indicator 4 | C(4)4 | <Enter> | Enter a "1"
if the checkbox on line 6c(4) relating to the fourth dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC4 or SSN4 contains an entry. (b) If no data is present, press <F7> to override. Note:Do not enter child tax credit indicator for tax years 1997 and prior. |
| (34) S, I, P, L |
Return Processing Code | RPC | <Enter> ★★★★★★ |
Enter the edited characters shown in the right margin of line 22. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign for each illegible character. (c) If no data is present, press <F7> to override. |
| (35) S, I, P, L |
ERS Action Code | ACT C | <Enter> | Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance. (c) If multiple Action Codes apply, enter the highest number. |
| (36) S, I, P, L |
Audit Code | AUD C | <Enter> | Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign for each illegible character. |
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| ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040, Page 1 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "03" always. |
| (2) | Wages | LN7 $ | <Enter> | Enter the amount from line 7. |
| (3) | Interest | L8A $ | <Enter> MINUS (-) |
Enter the amount from line 8a. |
| (4) | Tax Exempt Interest | L8B $ | <Enter> | Enter the amount from line 8b. |
| (5) | Ordinary Dividends | L9A $ | <Enter> | Enter the amount from line 9a. |
| (6) | Qualified Dividends | L9B $ | <Enter> | Enter the amount from line 9b. |
| (7) | Taxable Refunds | L10 $ | <Enter> | Enter the amount from line 10. |
| (8) | Alimony Received | L11 $ | <Enter> | Enter the amount from line 11. |
| (9) | Schedule C Profit/Loss | L12 $ | <Enter> MINUS (-) |
Enter the amount from line 12. |
| (10) | Schedule D Profit/Loss | L13 $ | <Enter> MINUS (-) |
Enter the amount from line 13. |
| (11) | Other Gains/Loss | L14 $ | <Enter> MINUS (-) |
Enter the amount from line 14. |
| (12) | IRA Distribution | 15A $ | <Enter> | Enter the amount from line 15a. |
| (13) | Taxable IRA | 15B $ | <Enter> | Enter the amount from line 15b. |
| (14) | Pensions and Annuities | 16A $ | <Enter> | Enter the amount from line 16a. |
| (15) | Taxable Pensions and Annuities | 16B $ | <Enter> | Enter the amount from line 16b. |
| (16) | Schedule E Profit/Loss | L17 $ | <Enter> MINUS (-) |
Enter the amount from line 17. |
| (17) | Combined Schedule F Profit/Loss | L18 $ | <Enter> MINUS (-) |
Enter the amount from line 18. |
| (18) | Unemployment Compensation | L19 $ | <Enter> | Enter the amount from line 19. |
| (19) | Gross Social Security | 20A $ | <Enter> | Enter the amount from line 20a. |
| (20) | Taxable Social Security | 20B $ | <Enter> | Enter the amount from line 20b. |
| (21) | Other Income | L21 $ | <Enter> MINUS (-) |
Enter the amount from line 21. |
| (22) | Total Income | L22 $ | <Enter> MINUS (-) ★★★★★★ |
Enter the amount from line 22. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| (23) | Archer MSA Deduction | L23 $ | <Enter> | Enter the amount from line 23. |
| (24) | Business Expenses/Certain Reservists/etc. | L24 $ | <Enter> | Enter the amount from line 24. |
| (25) | Health Savings Account Deduction | L25 $ | <Enter> | Enter the amount from line 25. |
| (26) | Moving Expenses | L26 $ | <Enter> | Enter the amount from line 26. |
| (27) | Deduction for SE Tax | L27 $ | <Enter> | Enter the amount from line 27. |
| (28) | SEP/SIMPLE Payments | L28 $ | <Enter> | Enter the amount from line 28. |
| (29) | SE Health Insurance | L29 $ | <Enter> | Enter the amount from line 29. |
| (30) | Early Withdrawal Penalty | L30 $ | <Enter> | Enter the amount from line 30. |
| (31) | Alimony SSN | 31BSSN | <Enter> | Enter the SSN from line 31b. (a) If only one "9" is edited, enter a "9" and press <Enter>. |
| (32) | Alimony Paid | 31A $ | <Enter> | Enter the amount from line 31a. |
| (33) | IRA Deduction | L32 $ | <Enter> | Enter the amount from line 32. |
| (34) | Student Loan Interest Deduction | L33 $ | <Enter> | Enter the amount from line 33. |
| (35) | Jury Duty Pay | L34 $ | <Enter> | Enter the amount from line 34. |
| (36) | Domestic Production Activities Deduction | L35 $ | <Enter> | Enter the amount from line 35. |
| (37) | Other Adjustments | 36… $ | <Enter> | Enter the amount present or edited from the dotted portion of line 36. |
| (38) | Total Adjustments | L36 $ | <Enter> | Enter the amount from line 36. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. (c) This becomes a MUST ENTER FIELD if any of lines 23 through 36... contain entries. |
| (39) | Adjusted Gross Income | L37 $ | <Enter> MINUS (-) ★★★★★★ |
Enter the amount from line 37. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| SECTION 04 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040, Page 2 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "04" always. |
| (2) | Age/Blind Indicator | 39A BX | <Enter> | (a) Enter the check boxes from line 39a in the following order: (1) You were born... (2) Blind (3) Spouse was born... (4) Blind (b) Enter a "1" if the box has been marked. (c) If blank, enter a "0" (zero) only if there is a mark in any of the remaining boxes. Note:Never end this field with a zero. (d) See IRM 3.24.3.1.4.13 for specific examples. |
| (3) | Taxable Income | L43 $ | <Enter> | Enter the amount from line 43. If the taxpayer has indicated a minus, press <Enter> only.
Note:If the only entry for Section 04 is a negative amount on line 43, omit the section. |
| (4) | Tentative Tax (8814/4972) | L44 $ | <Enter> | Enter the amount from line 44. |
| (5) | Alternative Minimum Tax | L45 $ | <Enter> | Enter the amount from line 45. |
| (6) | Credit for Child/Dependent Care | L47 $ | <Enter> | Enter the amount from line 47. |
| (7) | Credit for Elderly/Disabled | L48 $ | <Enter> | Enter the amount from line 48. |
| (8) | Education Credits | L49 $ | <Enter> | Enter the amount from line 49. |
| (9) | Foreign Tax Credit | L50 $ | <Enter> | Enter the amount from line 50. |
| (10) | Child Tax Credit | L51 $ | <Enter> | Enter the amount from line 51. |
| (11) | Retirement Savings Contributions Credit | L52 $ | <Enter> | Enter the amount from line 52. |
| (12) | 8396/5695/8839 Credit | L53 $ | <Enter> | Enter the amount from line 53. |
| (13) | Credits Other | L54 $ | <Enter> | Enter the amount from line 54. |
| (14) | Total Credits | L55 $ | <Enter> ★★★★★ |
Enter the amount from line 55. (a) This becomes a MUST ENTER field if any of lines 47 through 54 contain entries. |
| (15) | Combined SE Tax | L57 $ | <Enter> | Enter the amount from line 57. |
| (16) | Unreported Social Security & Medicare Tax (4137/8919) | L58 $ | <Enter> | Enter the amount from line 58. |
| (17) | Tax on Qualified Retirement IRAs—F5329 | L59 $ | <Enter> | Enter the amount from line 59. |
| (18) | Additional Taxes | L60 $ | <Enter> | Enter the amount from line 60. |
| (19) | Total Tax | L61 | <Enter> ★★★★★★ |
Enter the amount from line 61. ENTER DOLLARS AND CENTS. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| SECTION 05 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040, Page 2 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
Note:ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS. |
||||
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "05" always. |
| (2) | Withholding Tax | L62 | <Enter> ★★★★★★ |
Enter the amount from line 62. |
| (3) | Estimated Tax Credits | L63 | <Enter> | Enter the amount from line 63. |
| (4) | Earned Income Credit | 64A | <Enter> | Enter the amount from line 64a. (a) If "888" is edited, enter as dollars and cents (888.00). |
| (5) | Nontaxable Combat Pay Election | 64B | <Enter> | Enter the amount from line 64b. |
| (6) | Excess (FICA) SST | L65 | <Enter> | Enter the amount from line 65. |
| (7) | Additional Child Tax Credit | L66 | <Enter> | Enter the amount from line 66. |
| (8) | Amount Paid with Extension | L67 | <Enter> | Enter the amount from line 67. |
| (9) | Other Credits | L68 | <Enter> | Enter the amount from line 68. |
| (10) | First-Time Homebuyer Credit | L69 | <Enter> | Enter the amount from line 69 |
| (11) | Recovery Rebate Credit | L70 | <Enter> | Enter the amount from line 70. |
| (12) | Total Payments | L71 | <Enter> ★★★★★★ |
Enter the amount from line 71. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| (13) | Refund Amount | 73A | <Enter> MINUS (-) |
Enter the amount from line 73a. (a) If lines 73a, 74, and 75 have no entries, but there is an amount on line 72, enter line 72 amount for this field. (b) If no data is present, press <Enter>. Note:The amount on this line appears as a negative always. Caution:If the refund is $1 million or more, enter Action Code 344. |
| (14) | ES Credit Elect | L74 | <Enter> ★★★★★★ |
Enter the amount from line 74. |
| (15) | Amount You Owe | L75 | <Enter> ★★★★★★ |
Enter the amount from line 75 unless it is the same as Element (24), Remittance, in which case, enter a "0" (zero) only and press <Enter>. |
| (16) | Pre-Determined ES Penalty | L76 | <Enter> ★★★★★★ |
Enter the amount from line 76. |
| (17) | Third Party Designee Checkbox | 3Y/N | <Enter> | If only the Yes box is marked in the Third Party Designee area, enter a "1"
and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE: Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior. |
| (18) | Third Party Designee Name | 3NAME | <Enter> | Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. (c) Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14 that have not been addressed in (a) through (c). |
| (19) | Third Party Designee ID# | 3ID# | <Enter> | Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. |
| (20) | Preparer's Code | CODE | <Enter> | Enter the edited character to the right of the EIN. (a) If the Preparer's EIN is ≡ ≡ ≡ ≡ ≡ , enter "H" and do not enter the EIN. |
| (21) | Preparer's SSN or PTIN | PTIN | <Enter> | Enter from the Preparer's SSN or PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry
can be either the preparer's SSN or a "Preparer TIN"
, which consists of the letter "P"
or "S"
followed by 8 digits. (a) See IRM 3.24.37.6.8 for procedures. |
| (22) | Preparer's EIN | EIN | <Enter> | Enter the numerics from the Preparer's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) If the Preparer's EIN is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , do not enter the EIN and enter "H" for the CODE. (b) See IRM 3.24.37.6.8 for procedures. |
| (23) | Preparer's Telephone # | TEL# | <Enter> | Enter the first 10 characters of the preparer's telephone number from the "Phone no."
line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same. |
| (24) | Remittance | RMT | <Enter> | This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed. |
| SECTION 06 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "06"
always. See IRM 3.24.3.1.4.14 for specific examples. |
| (2) | Routing Transit Number | RTN | <Enter> | Enter up to 9 digits of the RTN from line 73b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: - the RTN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more numbers have been altered with white-out or marked through in either the RTN or DAN. - one or more numbers have been written over to change an existing entry in either the RTN or DAN. |
| (3) | Depositor Account Number | DAN | <Enter> ★★★★★★ |
Enter the alpha/numeric Account Number from line 73d. (a) Only alphas, numerics, and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - the DAN is not present and there is other data to be entered for this section. - an illegible character is present in either the DAN or RTN. - one or more characters have been altered with white-out or marked through in either the RTN or DAN. - one or more characters have been written over to change an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a # (pound sign) in the last position. |
| (4) | DAN For Verification | DAN | <Enter> ★★★★★★ |
Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree. |
| (5) | Type of Depositor Account | TYPE | <Enter> | Enter the "S"
or "C"
that represents the box marked for Savings or Checking from line 73c. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, enter the section. Note:When <Enter> is pressed, the system generates a "C" . |
| SECTION 07 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule A | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "07"
always.
Note:Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field. |
| (2) | Medical and Dental Expenses | LN1 $ | <Enter> | Enter the amount from line 1. |
| (3) | Total Medical | LN4 $ | <Enter> | Enter the amount from line 4. |
| (4) | State & Local Income Tax | LN5 $ | <Enter> | Enter the amount from line 5. |
| (5) | Real Estate Tax | LN6 $ | <Enter> | Enter the amount from line 6. |
| (6) | Other Taxes | LN8 $ | <Enter> | Enter the amount from line 8. |
| (7) | Total Tax | LN9 $ | <Enter> | Enter the amount from line 9. |
| (8) | Home Mortgage Interest | L10 $ | <Enter> | Enter the amount from line 10. |
| (9) | Home Mortgage Paid to Individual | L11 $ | <Enter> | Enter the amount from line 11. |
| (10) | Deductible Points | L12 $ | <Enter> | Enter the amount from line 12. |
| (11) | Qualified Mortgage Insurance Premium | L13 $ | <Enter> | Enter the amount from line 13. |
| (12) | Investment Interest | L14 $ | <Enter> | Enter the amount from line 14. |
| (13) | Total Interest Expense | L15 $ | <Enter> | Enter the amount from line 15. |
| (14) | Gifts by Cash or Check | L16 $ | <Enter> | Enter the amount from line 16. |
| (15) | Other Contributions | L17 $ | <Enter> | Enter the amount from line 17. |
| (16) | Carryover Contributions | L18 $ | <Enter> | Enter the amount from line 18. |
| (17) | Total Contributions | L19 $ | <Enter> | Enter the amount from line 19. |
| (18) | Casualty/Theft Loss | L20 $ | <Enter> | Enter the amount from line 20. |
| (19) | Unreimbursed Employee Expenses | L21 $ | <Enter> | Enter the amount from line 21. |
| (20) | Gross Miscellaneous Deductions | L24 $ | <Enter> | Enter the amount from line 24. |
| (21) | Net Miscellaneous Deductions | L27 $ | <Enter> | Enter the amount from line 27. |
| (22) | Other Miscellaneous Deductions | L28 $ | <Enter> | Enter the amount from line 28. |
| (23) | Total Itemized Deductions | L29 $ | <Enter> ★★★★★★ |
Enter the amount from line 29. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| (24) | Elect to Itemize Checkbox | 30CKBX | <Enter> | Enter a "1" if the checkbox at the end of line 30 is marked. |
| SECTION 08 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule B | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Section 08 will not be prompted. If data is present for Section 08, overlay with "08" . |
| (2) | Schedule B Interest | 2… $ | <Enter> | Enter the amount edited to the immediate left of line 2. |
| (3) | Excludable Savings Bond Interest | LN3 $ | <Enter> | Enter the amount from line 3. |
| (4) | Schedule B Dividends | 6… $ | <Enter> | Enter the amount edited above the instructions for line 6. |
| (5) | Foreign Accounts Indicator | L7A | <Enter> | Enter "1" if the Yes box is marked for line 7a. |
| SECTIONS 09, 10, AND 11 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule C/Schedule C-EZ | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter as follows: (a) "09" for 1st Schedule C or C-EZ. (b) "10" for 2nd Schedule C or C-EZ. (c) "11" for 3rd Schedule C or C-EZ. Note:For Schedule C–EZ, only Elements (2) through (6), (9), (10), and (27), are to be entered. Note:If only the RISK is to be entered, DO NOT ENTER THE SECTION. |
| (2) | SSN | SSN | <Enter> | Enter the SSN from the SSN box. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Principal Business or Profession | LNA | <Enter> | Enter up to 20 characters, including special characters, as shown on line A.
Exception:Ignore special characters <, >, and (. Note:An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces. |
| (4) | NAICS Code | LNB | <Enter> | Enter the numeric digits from line B. (a) If more than 6 digits are present, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>. |
| (5) | Business Name | LNC | <Enter> | Enter up to 20 characters, including special characters, as shown on line C.
Exception:Ignore special characters <, >, and (. Note:An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces. |
| (6) | E. I. Number | LND | <Enter> | Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8 for procedures. |
| (7) | Accounting Method Code | LNF | <Enter> | Enter a "1"
, "2"
or "3"
representing the box marked on line F. (a) If more than one box is marked, press <Enter> only. |
| (8) | The First Schedule C Filed | LNH | <Enter> | Enter a "1" if the box on line H is marked. |
| (9) | Statutory Indicator | 1BX | <Enter> | Enter a "1" if the box on line 1 is marked. |
| (10) | Gross Receipts/Gross Income | LN1 $ | <Enter> | Enter the amount from line 1. (a) Schedule C-EZ — after entering this element, press <F6>. The system will take you to Prompt 28/2, "Total Expenses" for entry. |
| (11) | Returns & Allowances | LN2 $ | <Enter> | Enter the amount from line 2.Do not enter for Schedule C-EZ. |
| (12) | Total Gross Receipts | LN3 $ | <Enter> | Enter the amount from line 3. Do not enter for Schedule C-EZ. |
| (13) | Cost of Goods Sold | LN4 $ | <Enter> | Enter the amount from line 4. |
| (14) | Other Income | LN6 $ | <Enter> MINUS (-) |
Enter the amount from line 6. |
| (15) | Car/Truck Expense | LN9 $ | <Enter> | Enter the amount from line 9. |
| (16) | Depreciation | L13 $ | <Enter> | Enter the amount from line 13. |
| (17) | Insurance | L15 $ | <Enter> | Enter the amount from line 15. |
| (18) | Mortgage Interest | 16A $ | <Enter> | Enter the amount from line 16a. |
| (19) | Legal & Professional Services | L17 $ | <Enter> | Enter the amount from line 17. |
| (20) | Office Expenses | L18 $ | <Enter> | Enter the amount form line 18. |
| (21) | Repairs & Maintenance | L21 $ | <Enter> | Enter the amount from line 21. |
| (22) | Travel | 24A $ | <Enter> | Enter the amount from line 24a. |
| (23) | Net Meals and Entertainment | 24B $ | <Enter> | Enter the amount from line 24b. |
| (24) | Utilities | L25 $ | <Enter> | Enter the amount from line 25. |
| (25) | Schedule C Wages | L26 $ | <Enter> | Enter the amount from line 26. |
| (26) | Other Expenses | L27 $ | <Enter> | Enter the amount from line 27. |
| (27) | Total Expenses | 28/2 $ | <Enter>★★★★★★ | Enter the amount from line 28. (a) Schedule C-EZ — enter from line 2. |
| (28) | Expenses for Business Use of Home | L30 $ | <Enter> | Enter the amount from line 30. |
| (29) | At Risk Indicator | RISK | <Enter> | Always enter as follows: (a) If line 32a checkbox is marked, enter a "1" . (b) If line 32b checkbox or if both checkboxes are marked, enter a "2" . (c) If no checkboxes are marked, enter a "3" . (d) For Schedule C-EZ, always press <Enter>. |
| (30) | Inventory at Beginning of Year | L35 $ | <Enter> | Enter the amount from line 35. |
| (31) | Inventory at End of Year | L41 $ | <Enter> | Enter the amount from line 41. |
| SECTION 12 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule D | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "12" always. |
| (2) | Short-Term Sales Price | LN3 $ | <Enter> | Enter the amount from line 3. |
| (3) | Net Short-Term Gain/ Loss | LN7 $ | <Enter> MINUS (-) |
Enter the amount from line 7, Column (f). |
| (4) | Long-Term Sales Price | L10 $ | <Enter> | Enter the amount from line 10. |
| (5) | Capital Gain Distributions | L13 $ | <Enter> | Enter the amount from line 13, Column (f). |
| (6) | Net Long-Term Gain/ Loss | L15 $ | <Enter> MINUS (-) |
Enter the amount from line 15, Column (f). |
| (7) | 28% Rate Gain | L18 $ | <Enter> | Enter the amount from line 18. |
| (8) | Unrecaptured Section 1250 Gain | L19 $ | <Enter> | Enter the amount from line 19. |
| SECTION 13 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule E | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "13"
always.
Note:If the only entry is the 27CKBX and no boxes are marked, do not enter the section. |
| (2) | Rental Vacation Property | RVP | <Enter> | Enter the Yes/No checkboxes from line 2, Part I, (Property Boxes) as follows: (a) "1" if any Yes box is marked. (b) "2" if any No box is marked. (c) "1" if both Yes and No boxes are marked. |
| (3) | Rents Received | LN3 $ | <Enter> | Enter the amount from line 3, Totals Column. |
| (4) | Royalties Received | LN4 $ | <Enter> | Enter the amount from line 4, Totals Column. |
| (5) | Mortgage Interest | L12 $ | <Enter> | Enter the amount from line 12, Totals Column. |
| (6) | Repairs, Column A | 14A $ | <Enter> | Enter the amount from line 14, Column A. |
| (7) | Repairs, Column B | 14B $ | <Enter> | Enter the amount from line 14, Column B. |
| (8) | Repairs, Column C | 14C $ | <Enter> | Enter the amount from line 14, Column C. |
| (9) | Rental Deduction | L19 $ | <Enter> | Enter the amount from line 19, Totals Column. |
| (10) | Rental Depreciation | L20 $ | <Enter> | Enter the amount from line 20, Totals Column. |
| (11) | Rental and Royalty Income | L24 $ | <Enter> ★★★★★★ |
Enter the amount from line 24, Totals Column. |
| (12) | Rental and Royalty Loss | L25 $ | <Enter> | Enter the amount from line 25, Totals Column. |
| (13) | Passive Losses Not Reported on Form 8582 YES/NO | 27CKBX | <Enter> ★★★★★★ |
Enter the Yes/No checkboxes from line 27 as follows: (a) "1" if the Yes box is marked or if both the Yes and No boxes are marked. (b) "2" if the No box is marked. (c) "0" (zero) if no boxes are marked. |
| (14) | Partnership/Corporation Passive Income | 29AG $ | <Enter> | Enter the amount from line 29a, Column (g). |
| (15) | Partnership/Corporation Non Passive Income | 29AJ $ | <Enter> | Enter the amount from line 29a, Column (j). |
| (16) | Partnership/Corporation Passive Loss | 29BF $ | <Enter> | Enter the amount from line 29b, Column (f). |
| (17) | Partnership/Corporation Non Passive Loss | 29BH $ | <Enter> | Enter the amount from line 29b, Column (h). |
| (18) | Partnership/Corporation Income | L30 $ | <Enter>★★★★★★ | Enter the amount from line 30. |
| (19) | Partnership/Corporation Loss | L31 $ | <Enter> | Enter the amount from line 31. |
| (20) | Estate/Trust Passive Income | 34AD $ | <Enter> | Enter the amount from line 34a, Column (d). |
| (21) | Estate/Trust Passive Loss | 34BC $ | <Enter> | Enter the amount from line 34b, Column (c). |
| (22) | Estate/Trust Income | L35 $ | <Enter> | Enter the amount from line 35. |
| (23) | Estate/Trust Loss | L36 $ | <Enter> | Enter the amount from line 36. |
| (24) | K–1 ES Payment Indicator | 37… | <Enter> | Enter a "1" if the words "K–1 ES Payment" or "ES Payment Claimed" are present on the dotted portion of line 37. |
| (25) | REMICs | L39 $ | <Enter> MINUS (-) |
Enter the amount from line 39. |
| (26) | Net Farm Rent Income/Loss | L40 $ | <Enter> MINUS (-) |
Enter the amount from line 40. |
| (27) | Total Farm and Fishing Income | L42 $ | <Enter> | Enter the amount from line 42. |
| SECTIONS 14 AND 15 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule F | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter as follows: (a) "14" for 1st Schedule F. (b) "15" for 2nd Schedule F. Note:If only the RISK is to be entered, DO NOT ENTER THE SECTION. |
| (2) | NAICS Code | LNB | <Enter> | Enter the numeric digits from line B. (a) If more than 6 digits, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>. |
| (3) | E. I. Number | LND | <Enter> | Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8 for procedures. |
| (4) | Cost or Other Basis | LN2 $ | <Enter> | Enter the amount from line 2. |
| (5) | Total Cooperative Distributions | L5A $ | <Enter> | Enter the amount from line 5a. |
| (6) | Agriculture Program Payments—Cash | L6A $ | <Enter> | Enter the amount from line 6a. |
| (7) | Taxable Agricultural Program Payments—Cash | L6B $ | <Enter> | Enter the amount from line 6b. |
| (8) | CCC Loans Forfeited | L7B $ | <Enter> | Enter the amount from line 7b. |
| (9) | Gross Crop Insurance- Cash | L8A $ | <Enter> | Enter the amount from line 8a. |
| (10) | Taxable Crop Insurance- Cash | L8B $ | <Enter> | Enter the amount from line 8b. |
| (11) | Custom Hire Income | LN9 $ | <Enter> | Enter the amount from line 9. |
| (12) | Gross Income | L11 $ | <Enter> MINUS (-) ★★★★★★ |
Enter the amount from line 11. |
| (13) | Custom Hire Expense | L15 $ | <Enter> | Enter the amount from line 15. |
| (14) | Gasoline Fuel Oil | L21 $ | <Enter> | Enter the amount from line 21. |
| (15) | Mortgage Interest | 23A $ | <Enter> | Enter the amount from line 23a. |
| (16) | Repairs & Maintenance | L27 $ | <Enter> | Enter the amount from line 27. |
| (17) | Supplies Purchased | L30 $ | <Enter> | Enter the amount from line 30. |
| (18) | Total Farm Expense | L35 $ | <Enter>★★★★★★ | Enter the amount from line 35. |
| (19) | At Risk Indicator | RISK | <Enter> | Always enter as follows: (a) If line 37a checkbox is marked, enter a "1" . (b) If line 37b checkbox or if both checkboxes are marked, enter a "2" . (c) If no checkboxes are marked, enter a "3" . |
| (20) | Cooperative Distributions | 39A $ | <Enter> | Enter the amount from line 39a. |
| (21) | Cooperative Distributions—Taxable Amount | 39B $ | <Enter> | Enter the amount from line 39b. |
| (22) | Agricultural Program Payments | 40A $ | <Enter> | Enter the amount from line 40a. |
| (23) | CCC Loans Forfeited | 41B $ | <Enter> | Enter the amount from line 41b. |
| (24) | Total Income | L45 $ | <Enter> | Enter the amount from line 45. |
| (25) | Gross Income | L51 $ | <Enter> MINUS (-) |
Enter the amount from line 51. |
| SECTION 16 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule R | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "16" always. |
| (2) | Filing Status Age Indicator | BOX 1–9 | <Enter> | Enter the digit of the box marked in Part I. (a) If no box is marked, press <Enter>. (b) If more than one box is marked, press <Enter>. Note:The system generates a "0" (zero) when you press <Enter> only. |
| (3) | Taxable Disability Income | L11 $ | <Enter> | Enter the amount from line 11. |
| (4) | Other Pension or Annuities | 13C $ | <Enter> | Enter the amount from line 13c. |
| SECTIONS 17 AND 18 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule SE | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) When there are multiple Schedule SEs completed with the SAME SSN (i.e., both Section A (Short Schedule SE) and Section
B (Long Schedule SE), two Section As, or two Section Bs), (a) And one schedule does not contain transcription lines other than the SSN, do not enter this schedule as a section. (b) And two or more contain the same data, enter the first schedule only. EXCEPTION: If both Section A and Section B contain the same data, enter the schedule with Section B only. (c) And two or more contain different data: |
||||
| (1) Enter the first schedule as Section 17. (2) Enter the second schedule as Section 18. |
||||
| (2) When there are multiple Schedule SEs completed with a DIFFERENT SSN [i.e., both Section A (Short Schedule SE) and Section
B (Long Schedule SE), two Section As, or two Section Bs] unless edited: (a) Enter the first schedule as Section 17. (b) Enter the second schedule as Section 18. |
||||
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "17" for 1st Schedule SE. (b) "18" for 2nd Schedule SE. |
| (2) | SSN | SSN | <Enter> | Enter the digits shown or edited from the SSN box. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Net Profit/Loss Farm | L1A $ | <Enter> MINUS (-) |
Enter the amount from line 1a. |
| (4) | Conservation Reserve Program Payments | L1B $ | <Enter> | Enter the amount from line 1b. |
| (5) | Net Profit/Loss Non-Farm | LN2 $ | <Enter> MINUS (-) |
Enter the amount from line 2. |
| (6) | Tentative Earnings | LN3 $ | <Enter> MINUS (-) |
Enter the amount from line 3. |
| (7) | SE Quarters Covered | QTRS | <Enter> | Enter the edited digit from the right margin of: (a) Section A, line 4. (b) Section B, line 4c. Note:If data was entered from Section A, end the section after this field. |
| (8) | Tentative Church Wages | L5A $ | <Enter> | Enter the amount from line 5a, Section B (Long Schedule SE). |
| (9) | Total Social Security Wages/Tips/RRT and Unreported Tips | L8D $ | <Enter> | Enter the amount from line 8d, Section B. |
| (10) | SE Farm Method Code | CODE | <Enter> | Enter the edited digit from the bottom center margin, Section B. |
| SECTION 19 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 1116 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "19" always. |
| (2) | Additional Forms 1116 Attached | PTI RT | <Enter> | Enter the edited digit from the margin to the far right of the title "Part I" . |
| (3) | Gross Income from Foreign Source | L1A $ | <Enter> | Enter the amount from Part I, line 1a, Total Column. |
| (4) | Applicable Deductions and Losses | LN6 $ | <Enter> | Enter the amount from Part I, line 6, Total Column. |
| (5) | Taxable Income from Foreign Source | LN7 $ | <Enter> | Enter the amount from Part I, line 7. |
| (6) | Total Foreign Tax Paid | LN8 $ | <Enter> | Enter the amount from Part II, line 8. |
| (7) | Total Foreign Tax Available for Credit | L13 $ | <Enter> | Enter the amount from Part III, line 13. |
| (8) | Adjustment to Taxable Income | L15 $ | <Enter> | Enter the amount from Part III, line 15. |
| (9) | Net Taxable Income from Foreign Source | L16 $ | <Enter> MINUS (-) |
Enter the amount from Part III, line 16. |
| (10) | Maximum Allowable Credit | L20 $ | <Enter> | Enter the amount from Part III, line 20. |
| (11) | Tentative Foreign Tax Credit | L21 $ | <Enter> | Enter the amount from Part III, line 21. |
| (12) | International Boycott | L28 $ | <Enter> | Enter the amount from Part IV, line 28. |
| (13) | Foreign Tax Credit | L29 $ | <Enter> | Enter the amount from Part IV, line 29. |
| SECTION 20 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule J | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "20" always. |
| (2) | Elected Farm Income | LN2 $ | <Enter> MINUS (-) |
Enter the amount from line 2. |
| (3) | 3 Year Old Schedule J Tax | LN8 $ | <Enter> | Enter the amount from line 8. |
| (4) | 2 Year Old Schedule J Tax | L12 $ | <Enter> | Enter the amount from line 12. |
| (5) | 1 Year Old Schedule J Tax | L16 $ | <Enter> | Enter the amount from line 16. |
| (6) | 3 Year Old Actual Tax | L18 $ | <Enter> | Enter the amount from line 18. |
| (7) | 2 Year Old Actual Tax | L19 $ | <Enter> | Enter the amount from line 19. |
| (8) | 1 Year Old Actual Tax | L20 $ | <Enter> | Enter the amount from line 20. |
| SECTION 21 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 2441 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "21" always. |
| (2) | Provider Name Control | L1A | <Enter> | Enter the first edited Name Control from line 1(a).
Note:This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters. |
| (3) | Provider TIN | L1C | <Enter> | Enter the TIN from line 1(c) relating to the edited Provider Name Control. (a) See IRM 3.24.37.6.8 for procedures. |
| (4) | Qualifying Individuals | PT2Q# | <Enter> ★★★★★★ |
Enter as follows: (1) If one SSN is present on line 2, enter "1" . (2) If two or more SSNs are present, or "See statement" , "See attachment" , or other variation is present on line 2, enter "2" . (3) If no SSN is present on line 2, enter "0" (zero). Note:If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN. |
| (5) | Child Name Control-1 | 2NC1 | <Enter> | Enter the 1st Name Control as shown or edited from line 2(a).
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (6) | Child SSN-1 | SSN1 | <Enter> | Enter the SSN from line 2(b) relating to the first Name Control. |
| (7) | Child Amount-1 | 2AMT1 $ | <Enter> | Enter the amount from line 2(c) relating to the first Name Control. |
| (8) | Child Name Control-2 | 2NC2 | <Enter> | Enter the 2nd Name Control as shown or edited from line 2(a).
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (9) | Child SSN-2 | SSN2 | <Enter> | Enter the SSN from line 2(b) relating to the second Name Control. |
| (10) | Child Amount-2 | 2AMT2 $ | <Enter> | Enter the amount from line 2(c) relating to the second Name Control. |
| (11) | Qualified Expenses | LN3 $ | <Enter> | Enter the amount from line 3. |
| (12) | Earned Income Primary | LN4 $ | <Enter> | Enter the amount from line 4. |
| (13) | Earned Income Secondary | LN5 $ | <Enter> | Enter the amount from line 5. |
| (14) | Dependent Care Benefits | L14 $ | <Enter> | Enter the amount from line 14. |
| (15) | Qualified Expenses Incurred | L18 $ | <Enter> | Enter the amount from line 18. |
| (16) | Dependent Care Exclusion | L29 $ | <Enter> | Enter the amount from line 29. |
| SECTION 22 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 3800 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "22" always. |
| (2) | Investment Credit | L1A $ | <Enter> | Enter the amount from line 1a. |
| (3) | Welfare to Work Credit | L1B $ | <Enter> | Enter the amount from line 1b. |
| (4) | Research Credit | L1C $ | <Enter> | Enter the amount from line 1c. |
| (5) | Low Income Housing Credit | L1D $ | <Enter> | Enter the amount from line 1d. |
| (6) | Disabled Access Credit | L1E $ | <Enter> | Enter the amount from line 1e. |
| (7) | Renewable Electricity Production Credit | L1F $ | <Enter> | Enter the amount from line 1f. |
| (8) | Indian Employment Credit | L1G $ | <Enter> | Enter the amount from line 1g. |
| (9) | Orphan Drug Credit | L1H $ | <Enter> | Enter the amount from line 1h. |
| (10) | New Markets Credit | L1I $ | <Enter> | Enter the amount from line 1i. |
| (11) | Credit for Small Emp. Pens. Plan Startup Costs | L1J $ | <Enter> | Enter the amount from line 1j. |
| (12) | Credit for Emp. Provided Child Care Facilities and Services | L1K $ | <Enter> ★★★★★★ |
Enter the amount from line 1k. |
| (13) | Railroad Track Maintenance Credit | L1L $ | <Enter> | Enter the amount from line 1l. |
| (14) | Biodiesel Fuels Credit | L1M $ | <Enter> | Enter the amount from line 1m. |
| (15) | Low Sulfur Diesel Fuel Credit | L1N $ | <Enter> | Enter the amount from line 1n. |
| (16) | Distilled Spirits | L1O $ | <Enter> | Enter the amount from line 1o. |
| (17) | Nonconventional Sources Fuel Credit | L1P $ | <Enter> | Enter the amount from line 1p. |
| (18) | Energy Efficient Home Credit | L1Q $ | <Enter> | Enter the amount from line 1q. |
| (19) | Energy Efficient Appliance Credit | L1R $ | <Enter> | Enter the amount from line 1r. |
| (20) | Alternative Motor Vehicle Credit | L1S $ | <Enter> | Enter the amount from line 1s. |
| (21) | Alternative Fuel Vehicle Refueling Credit | L1T $ | <Enter> | Enter the amount from line 1t. |
| (22) | Mine Rescue Training Credit | L1U $ | <Enter> | Enter the amount from line 1u. |
| (23) | Agricultural Chemicals Security Credit | L1V $ | <Enter> | Enter the amount from line 1v. |
| (24) | Employer Differential Wage Payments Credit | L1W $ | <Enter> | Enter the amount from line 1w. |
| (25) | Passive Activity Credits Included | LN3 $ | <Enter> ★★★★★★ |
Enter the amount from line 3. |
| (26) | Passive Activity Credits Allowed | LN5 $ | <Enter> | Enter the amount from line 5. |
| (27) | Carryforward | LN6 $ | <Enter> | Enter the amount from line 6. |
| (28) | Pre-1936 Building Credit | BOTLF $ | <Enter> | Enter the edited amount from the bottom left margin. |
| (29) | Certified Historic Structure Credit | BOTRT $ | <Enter> | Enter the edited amount from the bottom right margin. |
| SECTION 23 | ||||
|---|---|---|---|---|
Source Document or Record: Form 1040—Form 4136
Note:Do not enter any amount that does not have a corresponding CRN. |
||||
| Elem No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "23" always. |
| (2) | Amount of Claim #1 | AMT1(D) $ | <Enter> | Enter the first amount from Column (d). |
| (3) | Credit Reference #1 | CRN1(E) | <Enter> | Enter the CRN from Column (e) for the first amount. |
| (4) | Amount of Claim #2 | AMT2(D) $ | <Enter> | Enter the second amount from Column (d). |
| (5) | Credit Reference #2 | CRN2(E) | <Enter> | Enter the CRN from Column (e) for the second amount. |
| (6) | Amount of Claim #3 | AMT3(D) $ | <Enter> | Enter the third amount from Column (d). |
| (7) | Credit Reference #3 | CRN3(E) | <Enter> | Enter the CRN from Column (e) for the third amount. |
| (8) | Amount of Claim #4 | AMT4(D) $ | <Enter> | Enter the fourth amount from Column (d). |
| (9) | Credit Reference #4 | CRN4(E) | <Enter> | Enter the CRN from Column (e) for the fourth amount. |
| (10) | Amount of Claim #5 | AMT5(D) $ | <Enter> | Enter the fifth amount from Column (d). |
| (11) | Credit Reference #5 | CRN5(E) | <Enter> | Enter the CRN from Column (e) for the fifth amount. |
| (12) | Amount of Claim #6 | AMT6(D) $ | <Enter> | Enter the sixth amount from Column (d). |
| (13) | Credit Reference #6 | CRN6(E) | <Enter> | Enter the CRN from Column (e) for the sixth amount. |
| (14) | Amount of Claim #7 | AMT7(D) $ | <Enter> | Enter the seventh amount from Column (d). |
| (15) | Credit Reference #7 | CRN7(E) | <Enter> | Enter the CRN from Column (e) for the seventh amount. |
| (16) | Amount of Claim #8 | AMT8(D) $ | <Enter> | Enter the eighth amount from Column (d). |
| (17) | Credit Reference #8 | CRN8(E) | <Enter> | Enter the CRN from Column (e) for the eighth amount. |
| (18) | Amount of Claim #9 | AMT9(D) $ | <Enter> | Enter the ninth amount from Column (d). |
| (19) | Credit Reference #9 | CRN9(E) | <Enter> | Enter the CRN from Column (e) for the ninth amount. |
| (20) | Amount of Claim #10 | AMT10(D) $ | <Enter> | Enter the tenth amount from Column (d). |
| (21) | Credit Reference #10 | CRN10(E) | <Enter> | Enter the CRN from Column (e) for the tenth amount. |
| (22) | Amount of Claim #11 | AMT11(D) $ | <Enter> | Enter the eleventh amount from Column (d). |
| (23) | Credit Reference #11 | CRN11(E) | <Enter> | Enter the CRN from Column (e) for the eleventh amount. |
| (24) | Amount of Claim #12 | AMT12(D) $ | <Enter> | Enter the twelfth amount from Column (d). |
| (25) | Credit Reference #12 | CRN12(E) | <Enter> | Enter the CRN from Column (e) for the twelfth amount. |
| (26) | Amount of Claim #13 | AMT13(D) $ | <Enter> | Enter the thirteenth amount from Column (d). |
| (27) | Credit Reference #13 | CRN13(E) | <Enter> | Enter the CRN from Column (e) for the thirteenth amount. |
| (28) | Amount of Claim #14 | AMT14(D) $ | <Enter> | Enter the fourteenth amount from Column (d). |
| (29) | Credit Reference #14 | CRN14(E) | <Enter> | Enter the CRN from Column (e) for the fourteenth amount. |
| (30) | Amount of Claim #15 | AMT15(D) $ | <Enter> | Enter the fifteenth amount from Column (d). |
| (31) | Credit Reference #15 | CRN15(E) | <Enter> | Enter the CRN from Column (e) for the fifteenth amount. |
| (32) | Amount of Claim #16 | AMT16(D) $ | <Enter> | Enter the sixteenth amount from Column (d). |
| (33) | Credit Reference #16 | CRN16(E) | <Enter> | Enter the CRN from Column (e) for the sixteenth amount. |
| (34) | Amount of Claim #17 | AMT17(D) $ | <Enter> | Enter the seventeenth amount from Column (d). |
| (35) | Credit Reference #17 | CRN17(E) | <Enter> | Enter the CRN from Column (e) for the seventeenth amount. |
| (36) | Amount of Claim #18 | AMT18(D) $ | <Enter> | Enter the eighteenth amount from Column (d). |
| (37) | Credit Reference #18 | CRN18(E) | <Enter> | Enter the CRN from Column (e) for the eighteenth amount. |
| (38) | Amount of Claim #19 | AMT19(D) $ | <Enter> | Enter the nineteenth amount from Column (d). |
| (39) | Credit Reference #19 | CRN19(E) | <Enter> | Enter the CRN from Column (e) for the nineteenth amount. |
| (40) | Amount of Claim #20 | AMT20(D) $ | <Enter> | Enter the twentieth amount from Column (d). |
| (41) | Credit Reference #20 | CRN20(E) | <Enter> | Enter the CRN from Column (e) for the twentieth amount. |
| SECTIONS 24 AND 25 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4137 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "24" for 1st Form 4137. (b) "25" for 2nd Form 4137. |
| (2) | SSN | SSN | <Enter> | Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Total Cash and Charge Tips Received | LN2 $ | <Enter> | Enter the amount from line 2. |
| (4) | Total Cash and Charge Tips Reported | LN3 $ | <Enter> | Enter the amount from line 3. |
| (5) | Cash and Charge Tips less than $20 | LN5 $ | <Enter> | Enter the amount from line 5. |
| (6) | Total Social Security Wages and Tips on W–2 | LN8 $ | <Enter> | Enter the amount from line 8. |
| SECTION 26 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4684 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "26" always. |
| (2) | Gross Casualty and Theft | L16 $ | <Enter> | Enter the amount from Section A, line 16. |
| SECTION 27 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4797 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "27" always. |
| (2) | Gross Proceeds from Sale/Exchange of Real Estate | LN1 $ | <Enter> | Enter the amount from line 1. |
| (3) | Section 1231 Gain/Loss | L7G $ | <Enter> MINUS (-) |
Enter the amount from line 7, Column (g). |
| (4) | Nonrecaptured Net Section 1231 Losses | L8G $ | <Enter> | Enter the amount from line 8, Column (g). |
| (5) | Total Sales of Business Property | L9G $ | <Enter> | Enter the amount from line 9, Column (g). |
| (6) | Positive Amount from Gain on Sale of Animals | BCM $ | <Enter> | Enter the edited amount from the bottom center margin. |
| SECTION 28 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4972 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "28" always. |
| (2) | Was Distribution of One Kind | LN1 | <Enter> | Enter from line 1. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (3) | Did You Roll Over Any Part | LN2 | <Enter> | Enter from line 2. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (4) | Was This Distribution Paid/as Beneficiary | LN3 | <Enter> | Enter from line 3. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (5) | Were You a Plan Participant at Least 5 Years | LN4 | <Enter> | Enter from line 4. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (6) | Prior Year Distribution Indicator | L5A | <Enter> | Enter from line 5a. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (7) | Death Beneficiary Indicator | L5B | <Enter> | Enter from line 5b. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (8) | Capital Gain | LN6 $ | <Enter> | Enter the amount from line 6. |
| (9) | Current Annuity Value | L11 $ | <Enter> | Enter the amount from line 11. |
| (10) | Adjusted Taxable Amount | L12 $ | <Enter> | Enter the amount from line 12. |
| (11) | Estate Tax Amount | L18 $ | <Enter> | Enter the amount from line 18. |
| (12) | Tax on Lump-Sum Distribution | L30 $ | <Enter> | Enter the amount from line 30. |
| SECTIONS 29 AND 30 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 5329 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "29" for 1st Form 5329. (b) "30" for 2nd Form 5329. |
| (2) | Spouse Indicator | TOPLF | <Enter> | Enter the edited "1" or "2" to the left of the form title area. |
| (3) | Type Indicator | RTMAR | <Enter> | Enter the edited digit from the right margin of the entity area. |
| (4) | Additional Tax on Early Distributions | LN4 $ | <Enter> | Enter the amount from line 4. |
| (5) | Additional Tax on Distributions from Education Accounts | LN8 $ | <Enter> | Enter the amount from line 8. |
| (6) | Tax on Excess Contributions to IRA | L17 $ | <Enter> | Enter the amount from line 17. |
| (7) | Tax on Excess Contributions to Roth IRAs | L25 $ | <Enter> | Enter the amount from line 25. |
| (8) | Tax on Excess Contributions to Coverdell ESAs | L33 $ | <Enter> | Enter the amount from line 33. |
| (9) | Tax on Excess MSA Contributions | L41 $ | <Enter> | Enter the amount from line 41. |
| (10) | Tax on Excess Contributions to HSAs | L49 $ | <Enter> | Enter the amount from line 49. |
| (11) | Tax on Excess QRP Accumulation | L53 $ | <Enter> | Enter the amount from line 53. |
| (12) | IRA Condition Codes | BOTRT | <Enter> | Enter the edited digit(s) from the bottom right margin of page 2. If page 2 is not present, enter from the bottom right margin of page 1. |
| SECTION 31 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 6198 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "31" always. |
| (2) | Overall Loss | LN5 $ | <Enter> MINUS (-) |
Enter the amount from line 5.Note:The amount on this line appears as a negative always. |
| (3) | At Risk Amount | L20 $ | <Enter> | Enter the amount from line 20. |
| (4) | Deductible Loss | L21 $ | <Enter> | Enter the amount from line 21. |
| SECTION 32 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 6251 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "32"
always.
Note:Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field. |
| (2) | Certain Interest on Home Mortgage | LN4 $ | <Enter> | Enter the amount from line 4. |
| (3) | Investment Interest Expense Deduction | LN8 $ | <Enter> MINUS (-) |
Enter the amount from line 8. |
| (4) | Depletion | LN9 $ | <Enter> MINUS (-) |
Enter the amount from line 9. |
| (5) | Net Operating Loss Deduction | L10 $ | <Enter> | Enter the amount from line 10. |
| (6) | Interest from Private Activity Bonds | L11 $ | <Enter> | Enter the amount from line 11. |
| (7) | Qualified Stock | L12 $ | <Enter> | Enter the amount from line 12. |
| (8) | Exercise of Incentive Stock Options | L13 $ | <Enter> MINUS (-) |
Enter the amount from line 13. |
| (9) | Estates and Trusts | L14 $ | <Enter> MINUS (-) |
Enter the amount from line 14. |
| (10) | Electing Large Partnerships | L15 $ | <Enter> MINUS (-) |
Enter the amount from line 15. |
| (11) | Gain/Loss on Disposition of Property | L16 $ | <Enter> MINUS (-) |
Enter the amount from line 16. |
| (12) | Depreciation on Assets | L17 $ | <Enter> MINUS (-) |
Enter the amount from line 17. |
| (13) | Passive Activities | L18 $ | <Enter> MINUS (-) ★★★★★★ |
Enter the amount from line 18. |
| (14) | Loss Limitations | L19 $ | <Enter> MINUS (-) |
Enter the amount from line 19. |
| (15) | Circulation Costs | L20 $ | <Enter> MINUS (-) |
Enter the amount from line 20. |
| (16) | Long-Term Contracts | L21 $ | <Enter> MINUS(-) |
Enter the amount from line 21. |
| (17) | Mining Costs | L22 $ | <Enter> MINUS(-) |
Enter the amount from line 22. |
| (18) | Research and Experimental Costs | L23 $ | <Enter> MINUS(-) |
Enter the amount from line 23. |
| (19) | Income from Certain Installment Sales | L24 $ | <Enter> | Enter the amount from line 24. |
| (20) | Intangible Drilling Costs | L25 $ | <Enter> | Enter the amount from line 25. |
| (21) | Other Adjustments | L26 $ | <Enter> MINUS(-) |
Enter the amount from line 26. |
| (22) | Alternative Tax | L27 $ | <Enter> | Enter the amount from line 27. |
| (23) | Alternative Min. Tax | L32 $ | <Enter> | Enter the amount from line 32. |
| SECTION 33 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8615 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "33" always. |
| (2) | Parent's Name Control | PARNC | <Enter> | Enter the Name Control as shown or edited from the "Parent's Name"
, line A. If two Name Controls are present, enter the first one.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (3) | Parent's SSN | PARSSN | <Enter> | Enter the SSN from the "Parent's Social Security Number"
box, line B. (a) See IRM 3.24.37.6.8 for procedures. |
| (4) | Parent's Filing Status | FSC | <Enter> | Enter as follows: (a) Enter "1" if the Single box is checked. (b) Enter "2" if the Married filing jointly box is checked. (c) Enter "3" if the Married filing separately box is checked. (d) Enter "4" if the Head of household box is checked. (e) Enter "5" if the Qualifying widow(er) box is checked. (f) If no boxes or multiple boxes are checked, press <Enter>. |
| (5) | Child's Investment Income | LN1 $ | <Enter> | Enter the amount from line 1. |
| (6) | Deductions | LN2 $ | <Enter> | Enter the amount from line 2. |
| (7) | Parent's Taxable Income | LN6 $ | <Enter> | Enter the amount from line 6. |
| (8) | Investment Income All Other Children | LN7 $ | <Enter> | Enter the amount from line 7. |
| (9) | F8615 Tax | L18 $ | <Enter> | Enter the amount from line 18. |
| SECTIONS 34 AND 35 FOR FOREIGN RETURNS ONLY - For all sites other than AUSPC enter Action Code 651 in Section 01. For AUSPC, enter Action Code 610 if the return is misblocked. |
||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 2555/2555-EZ | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "34" for the first Form 2555/2555-EZ. (b) "35" for the second Form 2555/2555-EZ. Note:For Form 2555–EZ, only Elements (2), (3), (4), (7), (8), (9), (10), (15), and (16) are to be entered. |
| (2) | Post of Duty | TOPCTR | <Enter> | Enter the two edited alpha characters from the top center margin. (a) Enter a period for each illegible character. (b) If more than two characters, enter the first two. |
| (3) | Beginning Date | 10BEG | <Enter> | Enter the Beginning Date as edited from the line 10 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the Beginning Date from the line 1b area. |
| (4) | Ending Date | 10END | <Enter> | Enter the Ending Date as edited from the line 10 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the Ending Date from the line 1b area. |
| (5) | Declaration | 13MAR | <Enter> | Enter the edited code to the right of line 13A. |
| (6) | Number of Days in US | 14MAR | <Enter> | Enter the edited code in the line 14 area. |
| (7) | Beginning Date | 16FROM | <Enter> | Enter the From Date as edited from the line 16 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the From Date from the line 2b area. |
| (8) | Ending Date | 16THRU | <Enter> | Enter the Through Date as edited from the line 16 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the Through Date from the line 2b area. |
| (9) | Number of Days in US | 18MAR | <Enter> | Enter the edited code to the right of line 18. (a) For Form 2555-EZ, enter the edited code to the right of line 12. |
| (10) | Wages | L19 $ | <Enter> | Enter the amount from line 19. (a) For Form 2555-EZ, enter the amount from line 17. |
| (11) | Total Allowances | 22G $ | <Enter> | Enter the amount from line 22g. |
| (12) | Meals and Lodging | L25 $ | <Enter> | Enter the amount from line 25. |
| (13) | Housing Expense | L33 $ | <Enter> | Enter the amount from line 33. |
| (14) | Housing Exclusion | L36 $ | <Enter> | Enter the amount from line 36. |
| (15) | Foreign Earned Income Exclusion | L42 $ | <Enter> | Enter the amount from line 42. (a) For Form 2555-EZ, enter the amount from line 18. |
| (16) | Total Foreign Income/Housing Exclusion | L45 $ | <Enter> | Enter the amount from line 45. (a) For Form 2555-EZ, enter the amount from line 18. |
| (17) | Housing Deduction | L50 $ | <Enter> | Enter the amount from line 50. |
| SECTION 37 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4835 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "37" always. |
| (2) | Income from Production | LN1 $ | <Enter> | Enter the amount from line 1. |
| (3) | Cooperative Distributions | L2A $ | <Enter> | Enter the amount from line 2a. |
| (4) | Agricultural Program Payments | L3A $ | <Enter> | Enter the amount from line 3a. |
| (5) | CCC Loans Reported | L4A $ | <Enter> | Enter the amount from line 4a. |
| (6) | CCC Loans Forfeited | L4B $ | <Enter> | Enter the amount from line 4b. |
| (7) | Crop Insurance Amount Received | L5A $ | <Enter> | Enter the amount from line 5a. |
| (8) | Other Income | LN6 $ | <Enter> | Enter the amount from line 6. |
| SECTION 38 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8839 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "38" always. |
| (2) | Child 1 Name Control | 1A1NC | <Enter> | Enter the Name Control as shown or edited for the first child, line 1, Column (a).
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (3) | Child 1 Year of Birth | 1B1YR | <Enter> | Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the first child. |
| (4) | Child 1 Disabled | 1C1BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (c) for the first child. |
| (5) | Child 1 Special Needs Indicator | 1D1BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (d) for the first child. |
| (6) | Child 1 Foreign Child Indicator | 1E1BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (e) for the first child. |
| (7) | Child 1 Identification Number | 1F1ID | <Enter> | Enter the ID Number from line 1, Column (f) for the first child. |
| (8) | Child 2 Name Control | 1A2NC | <Enter> | Enter the Name Control as shown or edited for the second child, line 1, Column (a).
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (9) | Child 2 Year of Birth | 1B2YR | <Enter> | Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the second child. |
| (10) | Child 2 Disabled | 1C2BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (c) for the second child. |
| (11) | Child 2 Special Needs Indicator | 1D2BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (d) for the second child. |
| (12) | Child 2 Foreign Child Indicator | 1E2BX | <Enter> | Enter a "1" if the box is marked on line 1, Column (e) for the second child. |
| (13) | Child 2 Identification Number | 1F2ID | <Enter> | Enter the ID Number from line 1, Column (f) for the second child. |
| (14) | Child 1 Adoption Expenses | 5CH1 $ | <Enter> | Enter the amount from line 5, Child 1 Column. |
| (15) | Child 2 Adoption Expenses | 5CH2 $ | <Enter> | Enter the amount from line 5, Child 2 Column. |
| (16) | Credit Carryforward | L13 $ | <Enter> | Enter the amount from line 13. |
| (17) | Total Employer Benefits | L23 $ | <Enter> | Enter the amount from line 23. |
| (18) | Employer Excluded Benefits | L30 $ | <Enter> | Enter the amount from line 30. |
| (19) | Employer Taxable Benefits | L31 $ | <Enter> | Enter the amount from line 31. |
| SECTION 39 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8853 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "39" always. |
| (2) | MSA SSN | SSN | <Enter> | Enter the SSN from the top right of page 1. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Did you make an Archer MSA? | L1A | <Enter> | Enter from line 1a: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (4) | If yes, were you uninsured? | L1B | <Enter> | Enter from line 1b: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (5) | If line 1a is yes, indicate Self or Family. | L1C | <Enter> | Enter from line 1c: (a) "1" if the Self Only box is marked. (b) "2" if the Family box is marked. (c) "2" if both boxes are marked. |
| (6) | If married, did spouse make Archer MSA? | L2A | <Enter> | Enter from line 2a: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (7) | If yes, was your spouse uninsured? | L2B | <Enter> | Enter from line 2b: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked. |
| (8) | If line 2a is yes, indicate Self or Family. | L2C | <Enter> | Enter from line 2c: (a) "1" if the Self Only box is marked. (b) "2" if the Family box is marked. (c) "2" if both boxes are marked. |
| (9) | Employer Contributions | LN3 $ | <Enter> | Enter the amount from line 3. |
| (10) | MSA Contributions | LN4 $ | <Enter> | Enter the amount from line 4. |
| (11) | Limitation Amount | LN5 $ | <Enter> | Enter the amount from line 5. |
| (12) | Compensation/High Deductible | LN6 $ | <Enter> | Enter the amount from line 6. |
| SECTIONS 40, 41, AND 42 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8814 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter as follows: (a) "40" for 1st Form 8814. (b) "41" for 2nd Form 8814. (c) "42" for 3rd Form 8814. |
| (2) | Child's Name Control | CNC | <Enter> | Enter the Name Control as shown or edited from the "Child's Name"
, line A.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (3) | Child's SSN | CSSN | <Enter> | Enter the SSN from "Child's Social Security Number" box, line B. |
| (4) | Taxable Interest | L1A $ | <Enter> | Enter the amount from line 1a. |
| (5) | Tax Exempt Interest | L1B $ | <Enter> | Enter the amount from line 1b. |
| (6) | Ordinary Dividends | L2A $ | <Enter> | Enter the amount from line 2a. |
| (7) | Capital Gain Distributions | LN3 $ | <Enter> | Enter the amount from line 3. |
| (8) | 8814 Tax | L15 $ | <Enter> | Enter the amount from line 15. |
| SECTION 43 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule EIC | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "43" always. |
| (2) | First Child's Name Control | L1NC#1 | <Enter> | Enter the first Name Control as shown or edited from line 1.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note:For this element and the following related Elements (3) through (5): If an edited "X" appears to the left of the name, do not enter any information for that Name Control. |
| (3) | Child's SSN #1 | L2#1 | <Enter> | Enter the SSN relating to the first child's Name Control from line 2. |
| (4) | Child's Year of Birth #1 | L3#1 | <Enter> | Enter the Year of Birth as shown or edited from line 3 relating to the first child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods. |
| (5) | Student/Disabled Code #1 | 4A/B#1 | <Enter> | Enter the code from the yes boxes on lines 4a and 4b relating to the first child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked. |
| (6) | Second Child's Name Control | L1NC#2 | <Enter> | Enter the second Name Control as shown or edited from line 1.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note:For this element and the following related Elements (7) through (9): If an edited "X" appears to the left of the name, do not enter any information for that Name Control. |
| (7) | Child's SSN #2 | L2#2 | <Enter> | Enter the SSN relating to the second child's Name Control from line 2. |
| (8) | Child's Year of Birth #2 | L3#2 | <Enter> | Enter the Year of Birth as shown or edited from line 3 relating to the second child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods. |
| (9) | Student/Disabled Code #2 | 4A/B#2 | <Enter> | Enter the code from the yes boxes on lines 4a and 4b relating to the second child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked. |
| SECTIONS 44 AND 45 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Schedule H | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "44" for 1st Schedule H. (b) "45" for 2nd Schedule H. |
| (2) | Name Control | NC | <Enter> | Enter the Name Control as shown or edited from the Name of employer box. (a) If two Name Controls are present, enter the first one. |
| (3) | SSN | SSN | <Enter> | Enter the SSN from the Social security number box. (a) See IRM 3.24.37.6.8 for procedures. |
| (4) | EIN | EIN | <Enter> | Enter the EIN from the Employer identification number box. (a) See IRM 3.24.37.6.8 for procedures. |
| (5) | Total Social Security Wages | LN1 $ | <Enter> | Enter the amount from line 1. |
| (6) | Total Medicare Wages | LN3 $ | <Enter> | Enter the amount from line 3. |
| (7) | Income Tax Withheld | LN5 $ | <Enter> | Enter the amount from line 5. |
| (8) | Total SS/Medicare/WH Taxes | LN6 $ | <Enter> | Enter the amount from line 6. |
| (9) | Advance EIC | LN7 $ | <Enter> | Enter the amount from line 7. |
| (10) | Net Taxes | LN8 $ | <Enter> | Enter the amount from line 8. |
| (11) | FUTA Indicator | PG2MAR | <Enter> | Enter the edited digit from below the Yes/No boxes at the top of page 2. |
| (12) | State Code-1 | 13/18A1 | <Enter> | Enter the first State Code as shown or edited, or the State Code for the state present from line 13 area or the first state
present from line 18, Column (a). (a) If the State Code is "circled" or "X'ed" , do not enter the State Code, but do enter the remaining fields from that section. (b) If there are entries in both Sections A and B, enter Section B only. (c) If the State Code was entered from Section A, then the data for Element (13) and Elements (16) thru (18) should also be entered from Section A. (d) If the State Code was entered from Section B, then the data for Elements (13) thru (18) should be entered from Section B. |
| (13) | State Reporting Number 1 |
14/18B1 | <Enter> | Enter the alpha-numeric State Reporting Number from line 14 or the first number shown on line 18, Column (b). (a) Only alphas, numerics, and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a period for an illegible character. (e) If more than 15 positions, enter a # (pound sign) in the last position. (f) If there are entries in both Sections A and B, enter Section B only. |
| (14) | State Code—2 | 18A#2 | <Enter> | Enter the second State Code as shown or edited, or the State Code for the second state present from line 18, Column (a). (a) If the State Code is "circled" or "X'ed" , do not enter the State Code, but do enter the remaining fields from that section. |
| (15) | State Reporting Number 2 |
18B#2 | <Enter> | Enter the second State Reporting Number from line 18, Column (b). (a) Only alphas, numerics, and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a period for an illegible character. (e) If more than 15 positions, enter a # (pound sign) in the last position. |
| (16) | Contributions Paid | 15$/19I$ | <Enter> | Enter the amount from line 15 or line 19, Column (i). (a) If there are entries in both Sections A and B, enter the amount from line 19, Column (i). |
| (17) | FUTA Wages | 16$/21$ | <Enter> | Enter the amount from line 16 or line 21. (a) If there are entries in both Sections A and B, enter the amount from line 21. |
| (18) | FUTA Tax | 17$/25$ | <Enter> | Enter the amount from line 17 or line 25. (a) If there are entries in both Sections A and B, enter the amount from line 25. |
| (19) | Tentative Credit | L20 $ | <Enter> | Enter the amount from line 20. |
| (20) | Multiple ID Code | BOT RT | <Enter> | Enter the edited digit from the bottom right margin. |
| SECTION 47 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8812 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "47"
always.
Note:Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field. |
| (2) | Nontaxable Combat Pay | L4B $ | <Enter> | Enter the amount from line 4b. |
| (3) | Total SS and Medicare Taxes | LN7 $ | <Enter> ★★★★★★ |
Enter the amount from line 7. |
| SECTIONS 48 AND 49 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8606 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "48" for 1st Form 8606. (b) "49" for 2nd Form 8606. |
| (2) | Spouse Indicator | TOPLF | <Enter> | Enter the edited "1" or "2" to the left of the form title area. |
| (3) | Name Line | NAME | <Enter> | Always press <Enter>. |
| (4) | Net Amount Converted to Roth IRAs | L16 $ | <Enter> | Enter the amount from line 16. |
| (5) | IRA Basis Before Conversion | L17 $ | <Enter> | Enter the amount from line 17. |
| (6) | Taxable Amount of Conversion | L18 $ | <Enter> | Enter the amount from line 18. |
| (7) | Basis in Roth IRA Contributions | L22 $ | <Enter> | Enter the amount from line 22. |
| SECTION 50 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8863 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "50" always. |
| (2) | Hope Credit Name Control Student 1 | NC1 | <Enter> | Enter the Name Control as shown or edited of Student #1, line 1.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (3) | Hope Credit SSN Student 1 | SSN1 | <Enter> | Enter the SSN relating to the Name Control of Student #1, line 1. |
| (4) | Hope Credit Name Control Student 2 | NC2 | <Enter> | Enter the Name Control as shown or edited of Student #2, line 1.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (5) | Hope Credit SSN Student 2 | SSN2 | <Enter> | Enter the SSN relating to the Name Control of Student #2, line 1. |
| (6) | Hope Credit Name Control Student 3 | NC3 | <Enter> | Enter the Name Control as shown or edited of Student #3, line 1.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (7) | Hope Credit SSN Student 3 | SSN3 | <Enter> | Enter the SSN relating to the Name Control of Student #3, line 1. |
| (8) | Total Hope Credit | LN2 $ | <Enter> | Enter the amount from line 2. |
| (9) | Lifetime Learning Credit Name Control Student 1 | 3NC1 | <Enter> | Enter the Name Control as shown or edited of Student 1, line 3.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (10) | Lifetime Learning Credit SSN Student 1 | 3SSN1 | <Enter> | Enter the SSN relating to the Name Control of Student 1, line 3. |
| (11) | Lifetime Learning Credit Name Control Student 2 | 3NC2 | <Enter> | Enter the Name Control as shown or edited of Student 2, line 3.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (12) | Lifetime Learning Credit SSN Student 2 | 3SSN2 | <Enter> | Enter the SSN relating to the Name Control of Student 2, line 3. |
| (13) | Lifetime Learning Credit Name Control Student 3 | 3NC3 | <Enter> | Enter the Name Control as shown or edited of Student 3, line 3.
Note:Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. |
| (14) | Lifetime Learning Credit SSN Student 3 | 3SSN3 | <Enter> | Enter the SSN relating to the Name Control of Student 3, line 3. |
| (15) | Total Lifetime Learning Credit | LN4 $ | <Enter> | Enter the amount from line 4. |
| SECTION 51 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 4952 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "51" always. |
| (2) | Smaller of 4d or Net Capital Gain | L4E $ | <Enter> | Enter the amount from line 4e. |
| (3) | Include in Investment Income | L4G $ | <Enter> | Enter the amount from line 4g. |
| SECTIONS 52 AND 53 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8889 Attachment Sequence Number: 53 |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "52" for 1st Form 8889. (b) "53" for 2nd Form 8889. |
| (2) | High Deductible Self Only/Family Checkbox | L1CKBX | <Enter> | (a) Enter a "1"
if the Self Only box is marked on line 1. (b) Enter a "2" if the Family box is marked. (c) Enter a "2" if both boxes are marked. |
| (3) | HSA Contributions | LN2 $ | <Enter> | Enter the amount from line 2. |
| (4) | Deductible Amount | LN3 $ | <Enter> | Enter the amount from line 3. |
| (5) | Total Archer MSA Contribution | LN4 $ | <Enter> | Enter the amount from line 4. |
| (6) | Limited HSA Contributions | LN5 $ | <Enter> | Enter the amount from line 5. |
| (7) | 1/2 HSA Deductible | LN6 $ | <Enter> | Enter the amount from line 6. |
| (8) | Additional Contribution | LN7 $ | <Enter> | Enter the amount from line 7. |
| (9) | Total HSA High Deductible Coverage | LN8 $ | <Enter> | Enter the amount from line 8. |
| (10) | Employer HSA Contributions | LN9 $ | <Enter> | Enter the amount from line 9. |
| (11) | Qualified HSA Funding Distributions | L10 $ | <Enter> | Enter the amount from line 10. |
| (12) | Total Qualified Distributions | L11 $ | <Enter> | Enter the amount from line 11. |
| (13) | Total Additional HSA Contributions | L12 $ | <Enter> | Enter the amount from line 12. |
| (14) | Total HSA Deductions | L13 $ | <Enter> | Enter the amount from line 13. |
| (15) | Total HSA Distribution | 14A $ | <Enter> | Enter the amount from line 14a. |
| (16) | Rolled Over Amount | 14B $ | <Enter> | Enter the amount from line 14b. |
| (17) | Allowable HSA Distributions | 14C $ | <Enter> | Enter the amount from line 14c. |
| (18) | Unreimbursed Qualified Medical Expenses | L15 $ | <Enter> | Enter the amount from line 15. |
| (19) | Taxable HSA Distributions | L16 $ | <Enter> | Enter the amount from line 16. |
| (20) | Exceptions to Additional 10% Checkbox | 17ACKBX | <Enter> | Enter a "1" if the box is marked on line 17a. |
| (21) | Total Additional 10% Tax | 17B $ | <Enter> | Enter the amount from line 17b. |
| (22) | Qualified HSA Distribution | L18 $ | <Enter> | Enter the amount from line 18. |
| (23) | Last Month Rule | L19 $ | <Enter> | Enter the amount from line 19. |
| (24) | Qualified HSA Funding | L20 $ | <Enter> | Enter the amount from line 20. |
| (25) | Total Income HDHP Coverage | L21 $ | <Enter> | Enter the amount from line 21. |
| (26) | Additional Tax HDHP Coverage | L22 $ | <Enter> | Enter the amount from line 22. |
| SECTION 54 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8880 Attachment Sequence Number: 55 |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "54" always. |
| (2) | Contribution for Primary Taxpayer | L6A $ | <Enter> | Enter the amount from line 6, Column (a). |
| (3) | Contribution for Secondary Taxpayer | L6B $ | <Enter> | Enter the amount from line 6, Column (b). |
| SECTION 55 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8914 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "55" always. |
| (2) | Name Control -1 | NC-1 | <Enter> | Enter the first Name Control from Column 1(a), Part I. |
| (3) | SSN - 1 | SSN-1 | <Enter> | Enter the SSN relating to the first Name Control. |
| (4) | Name Control -2 | NC-2 | <Enter> | Enter the second Name Control from Column 1(a), Part I. |
| (5) | SSN - 2 | SSN-2 | <Enter> | Enter the SSN relating to the second Name Control. |
| (6) | Name Control -3 | NC-3 | <Enter> | Enter the third Name Control from Column 1(a), Part I. |
| (7) | SSN - 3 | SSN-3 | <Enter> | Enter the SSN relating to the third Name Control. |
| (8) | Name Control -4 | NC-4 | <Enter> | Enter the fourth Name Control from Column 1(a), Part I. |
| (9) | SSN - 4 | SSN-4 | <Enter> | Enter the SSN relating to the fourth Name Control. |
| SECTION 56 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8888 | ||||
Note:ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS. |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "56"
always. See IRM 3.24.3.1.4.14 for specific examples. |
| (2) | Account 1 Depositor Amount - 1a | 1A | <Enter> | Enter the amount from line 1a. |
| (3) | Routing and Transit Number (RTN) - 1b | 1B | <Enter> | Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: - the RTN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more numbers have been altered with white-out or marked through in either the RTN or DAN. - one or more numbers have been written over to change an existing entry in either the RTN or DAN. |
| (4) | Depositor Account Number - 1d | 1D | <Enter> ★★★★★★ |
Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - the DAN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more characters have been altered with white-out or marked through in either the RTN or DAN. - one or more characters have been written over to change an existing entry in either the DAN or RTN. (e) If more than 17 characters, enter a # (pound sign) in the last position. |
| (5) | DAN for verification — 1d | 1D | <Enter> ★★★★★★ |
Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree. |
| (6) | Type Depositor Account (TDA) - 1c | 1C | <Enter> | Enter the "S"
or "C"
that represents the box marked for Savings or Checking from line 1c. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note:When <Enter> is pressed, the system generates a "C" . |
| (7) | Account 2 Depositor Amount - 2a | 2A | <Enter> | Enter the amount from line 2a. |
| (8) | Routing and Transit Number (RTN) - 2b | 2B | <Enter> | Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: - the RTN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more numbers have been altered with white-out or marked through in either the RTN or DAN. - one or more numbers have been written over to change an existing entry in either the RTN or DAN. |
| (9) | Depositor Account Number - 2d | 2D | <Enter> ★★★★★★ |
Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - the DAN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more characters have been altered with white-out or marked through in either the RTN or DAN. - one or more characters have been written over to change an existing entry in either the DAN or RTN. (e) If more than 17 characters, enter a # (pound sign) in the last position. |
| (10) | DAN for Verification - 2d | 2D | <Enter> ★★★★★★ |
Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree. |
| (11) | Type Depositor Account (TDA) - 2c | 2C | <Enter> | Enter the "S"
or "C"
that represents the box marked for Savings or Checking from line 2c. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note:When <Enter> is pressed, the system generates a "C" . |
| (12) | Account 3 Depositor Amount - 3a | 3A | <Enter> | Enter the amount from line 3a. |
| (13) | Routing and Transit Number (RTN) - 3b | 3B | <Enter> | Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: - the RTN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more numbers have been altered with white-out or marked through in either the RTN or DAN. - one or more numbers have been written over to change an existing entry in either the RTN or DAN. |
| (14) | Depositor Account Number - 3d | 3D | <Enter> | Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - the DAN is not present and there is other data to be entered for this section. - an illegible character is present in either the RTN or DAN. - one or more characters have been altered with white-out or marked through in either the RTN or DAN. - one or more characters have been written over to change an existing entry in either the DAN or RTN. (e) If more than 17 characters, enter a # (pound sign) in the last position. |
| (15) | DAN for Verification - 3d | 3D | <Enter> | This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree. |
| (16) | Type Depositor Account (TDA) - 3c | 3C | <Enter> | Enter the "S"
or "C"
that represents the box marked for Savings or Checking from line 3c. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note:When <Enter> is pressed, the system generates a "C" . |
| SECTION 59 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040—Form 8913 Attachment Sequence Number: 63 |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
Form 8913 was allowable for Tax Year 2006 only. If found attached to other year returns, enter the section if the form is
not "Xed"
out.Note:ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS. |
||||
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "59" always. |
| (2) | Tax Refund | 15(D) | <Enter> | Enter the amount from line 15, Column (d). |
| (3) | Interest on Tax Refund | 15(E) | <Enter> | Enter the amount from line 15, Column (e). |