- Exhibit 3.24.3-91 Section 19 — Form 1040NR — Form 1116
- Exhibit 3.24.3-92 Section 20 — Form 1040NR — Schedule J
- Exhibit 3.24.3-93 Section 21 — Form 1040NR — Form 2441
- Exhibit 3.24.3-94 Section 22 - Form 1040NR—Form 3800
- Exhibit 3.24.3-95 Section 23 - Form 1040NR — Form 4136
- Exhibit 3.24.3-96 Section 24— Form 1040NR — Form 4137
- Exhibit 3.24.3-97 Section 26 — Form 1040NR — Form 4684
- Exhibit 3.24.3-98 Section 27 — Form 1040NR — Form 4797
- Exhibit 3.24.3-99 Section 28 — Form 1040NR — Form 4972
- Exhibit 3.24.3-100 Section 29 - Form 1040NR—Form 5329
- Exhibit 3.24.3-101 Section 32 — Form 1040NR — Form 6251
- Exhibit 3.24.3-102 Section 33 — Form 1040NR — Form 8615
- Exhibit 3.24.3-103 Section 37 — Form 1040NR — Form 4835
- Exhibit 3.24.3-104 Section 38 — Form 1040NR — Form 8839
- Exhibit 3.24.3-105 Section 39 — Form 1040NR — Form 8853
- Exhibit 3.24.3-106 Sections 40, 41, and 42 — Form 1040NR — Form 8814
- Exhibit 3.24.3-107 Section 44 — Form 1040NR — Schedule H
- Exhibit 3.24.3-108 Section 47 — Form 1040NR — Form 8812
- Exhibit 3.24.3-109 Section 48 — Form 1040NR — Form 8606
- Exhibit 3.24.3-110 Section 51 - Form 1040NR - Form 4952
- Exhibit 3.24.3-111 Section 52 - Form 1040NR - Form 8889
- Exhibit 3.24.3-112 Section 54 - Form 1040NR - Form 8880
- Exhibit 3.24.3-113 Section 55 - Form 1040NR — Form 8914
- Exhibit 3.24.3-114 Section 56 - Form 1040NR —Form 8888
- Exhibit 3.24.3-115 Section 59 - Form 1040NR - Form 8913
- Exhibit 3.24.3-116 Section 61- Form 1040NR — Form 8919
- Exhibit 3.24.3-117 Section 01– Form 1040NR-EZ — Page 1
- Exhibit 3.24.3-118 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
- Exhibit 3.24.3-119 Section 03 — Form 1040NR-EZ, Page 1
- Exhibit 3.24.3-120 Section 04 — Form 1040NR-EZ, Page 1
- Exhibit 3.24.3-121 Section 05 — Form 1040NR-EZ, Page 1
- Exhibit 3.24.3-122 Section 06 - Form 1040NR-EZ
- Exhibit 3.24.3-123 Section 07 — Form 1040NR-EZ, Itemized Deductions
- Exhibit 3.24.3-124 Section 24— Form 1040NR-EZ, Form 4137
- Exhibit 3.24.3-125 Section 56 - Form 8888
- Exhibit 3.24.3-126 Section 59 - Form 8913
- Exhibit 3.24.3-127 Section 61- Form 1040NR-EZ — Form 8919
- Exhibit 3.24.3-128 Section 01- Form 1040PR/SS, Page 1
- Exhibit 3.24.3-129 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
- Exhibit 3.24.3-130 Section 04 — Form 1040PR/SS — Page 1
- Exhibit 3.24.3-131 Section 05 — Form 1040PR/SS
- Exhibit 3.24.3-132 Section 06 - Form 1040PR/SS
- Exhibit 3.24.3-133 Section 07- Form 1040PR/SS - Part II, Page 2
- Exhibit 3.24.3-134 Sections 09, 10, 11- Form 1040PR/SS - Part IV, Page 3
- Exhibit 3.24.3-135 Sections 17 and 18 — Form 1040PR/SS — Part V
- Exhibit 3.24.3-136 Sections 44 and 45— Form 1040PR/SS — Schedule H
- Exhibit 3.24.3-137 Section 56 - Form 8888
- Exhibit 3.24.3-138 Section 61 and 62 - Form 1040PR/SS — Form 8919
| SECTION 19 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — 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, Total Column. |
| (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 1040NR — 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 1040NR — Form 2441 (Form 1040NR) | ||||
| 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 1a.
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, 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 1040NR — 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 | 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 1040NR — Form 4136Note: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. |
| SECTION 24 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — Form 4137 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "24" always. |
| (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 1040NR — 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 1040NR — 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 1040NR — 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 Distributions | L30 $ | <Enter> | Enter the amount from line 30. |
| SECTION 29 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — Form 5329 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "29" always. |
| (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 32 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — 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 Partnership | 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 of 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 1040NR — 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) | Parents 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. |
| SECTION 37 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — 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 1040NR — 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 1040NR — 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 1 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 2c 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 1040NR — 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 Gains Distributions | LN3 $ | <Enter> | Enter the amount from line 3. |
| (8) | 8814 Tax | L15 $ | <Enter> | Enter the amount from line 15. |
| SECTION 44 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — Schedule H | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "44" always. |
| (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) | Total 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 "Xed" , 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, and Section A has not been "Xed" out, 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 allowed. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or 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, and Section A has not been "Xed" out, 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 state present from line 18, Column (a). (a) If the State Code is "circled" or "Xed" , 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 allowed. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or 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, and Section A has not been "Xed" out, 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, and Section A has not been "Xed" out, 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, and Section A has not been "Xed" out, 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 1040NR — 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 only.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. |
| SECTION 48 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — Form 8606 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "48" always. |
| (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 51 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — 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. |
| SECTION 52 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — Form 8889 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; otherwise enter "52" always |
| (2) | High Deductible Self Only/Family Checkbox | L1CKBX | <Enter> | (a) Enter a "1"
if the first checkbox is checked on line 1. (b) Enter a "2" if the second box is checked. (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 Contributions | 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 Contrubutions | 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 Distributions | 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 1040NR — 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) | Contributions for Primary Taxpayer | L6A $ | <Enter> | Enter the amount from line 6a. |
| (3) | Contributions for Secondary Taxpayer | L6B $ | <Enter> | Enter the amount from line 6b. |
| SECTION 55 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR — 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 1040NR — Form 8888 |
||||
| 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 "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 (E14) 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 1040NR — 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). |
| SECTION 61 | ||||
| Source Document or Record: Form 1040NR-Form 8919 Attachment Sequence Number: 72 |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "61" always. |
| (2) | SSN | SSN | <Enter> | Enter the SSN shown at the top of the form. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Reason Code | RCODE | <Enter> | Always press <Enter>. |
| (4) | Total Wages | L6 $ | <Enter> | Enter the amount from line 6. |
| (5) | Total Social Security Wages & Tips | L8 $ | <Enter> | Enter the amount from line 8. |
| (6) | Total Uncollected Social Security & Medicare Tax on Wages | 13 $ | <Enter> | Enter the amount from line 13. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR-EZ, Page 1 | ||||
| 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 | <Enter> | Enter the SSN as shown in the "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. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1. |
| (7) S, I, P, L |
Name | NAME1 | <Enter> | Enter the full name as shown or edited on the return. (a) If multiple names are present, enter the first full name. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1, and 3.24.37.6.14 for procedures. |
| (8) S, I, P, L |
Additional Information Line | AIL | <Enter> | Enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (9) I, L |
Street Address | ADD | <Enter> | Enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (10) I, L |
City/State | C/S | <Enter> | Enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (11) I, L |
ZIP Code | ZIP | <Enter> | If the ZIP Code is not present on the screen, enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (12) 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 returns. (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. Exception:This is a MUST ENTER FIELD if the Program Number is 46142. |
| (13) S, I, P, L |
Foreign Country Code | COUN | <Enter> | Enter the edited characters from the right of the country line. (a) Enter a period for each illegible character. |
| (14) S, I, P, L |
Filing Status Code | FSC | <Enter> ★★★★★★ | Enter as follows: (a) The number edited to the left of the "Filing Status" boxes. (b) Enter a "1" if box 1 is marked or a "3" if box 2 is marked. (c) If no boxes are marked or multiple boxes are marked, enter a "1" . |
| (15) S, I, P, L |
Computer Condition Code | 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>. |
| (16) 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 center, below line 6. Note:Do not enter any edited dates from the margin or entity area of the return. (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 Amount. (e) See IRM 3.24.37.6.7 for procedures. Exception:This is a MUST ENTER FIELD if the Program Number is 46142 and for all other programs if the Julian Date in the Block Header DLN is 155 or greater. |
| (17) 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. |
| (18) 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. |
| (19) S, I, P, L |
Audit Codes | AUD C | <Enter> | Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign for each illegible character. |
| ≡ ≡ ≡ ≡ ≡ ≡ | ||||
|---|---|---|---|---|
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ||||
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
Note:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
||||
| ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR-EZ, 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 | LN3 $ | <Enter> | Enter the amount from line 3. |
| (3) | Taxable Refunds | LN4 $ | <Enter> | Enter the amount from line 4. |
| (4) | Scholarships/Fellowships | LN5 $ | <Enter> | Enter the amount from line 5. |
| (5) | Treaty Exempt Income | LN6 $ | <Enter> | Enter the amount from line 6. |
| (6) | Total Income | LN7 $ | <Enter> MINUS (−) ★★★★★★ | Enter the amount from line 7. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| (7) | Scholarships Excluded | LN8 $ | <Enter> | Enter the amount from line 8. |
| (8) | Student Loan Interest Deduction | LN9 $ | <Enter> | Enter the amount from line 9. |
| (9) | Adjusted Gross Income | L10 $ | <Enter> MINUS (−) ★★★★★★ |
Enter the amount from line 10. (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 1040NR-EZ, 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 "04" always. |
| (2) | Taxable Income Amount | L14 $ | <Enter> | Enter the amount from line 14. If the taxpayer has entered a minus and the amount has not been "Xed"
, press <Enter> only.
Note:If the only entry for Section 04 is a negative amount on line 14, omit the section. |
| (3) | Tax | L15 $ | <Enter> | Enter the amount from line 15. |
| (4) | Unreported Social Security & Medicare Tax (4137/8919) | L16 $ | <Enter> | Enter the amount from line 16. |
| (5) | Total Tax | L17 | <Enter> ★★★★★★ | Enter the amount from line 17. 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 1040NR-EZ, 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 "05" always. |
| (2) | Withholding Tax | L18 | <Enter> ★★★★★★ | Enter the amount from line 18. |
| (3) | Estimated Tax Credits | L19 | <Enter> | Enter the amount from line 19. |
| (4) | Credit for Amount Paid Form 1040–C | L20 | <Enter> | Enter the amount from line 20. |
| (5) | Total Payments | L21 | <Enter> ★★★★★★ | Enter the amount from line 21. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. |
| (6) | Refund Amount | 23A | <Enter> MINUS (−) | Enter the amount from line 23a. (a) If lines 23a, 24, and 25 have no entries, but there is an amount on line 22, enter line 22 amount for this field. (b) If no data is present, press <Enter>. Caution:If the refund is $1 million or more, enter AC 344. |
| (7) | ES Credit Elect | L24 | <Enter> ★★★★★ |
Enter the amount from line 24. |
| (8) | Amount You Owe | L25 | <Enter> ★★★★★★ | Enter the amount from line 25 unless it is the same as Element (17), Remittance, in which case, enter a "0" (zero) only and press <Enter>. |
| (9) | Pre-Determined ES Penalty | L26 | <Enter> ★★★★★ |
Enter the amount from line 26. |
| (10) | 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. |
| (11) | 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). |
| (12) | 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. |
| (13) | 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. |
| (14) | 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. |
| (15) | 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. |
| (16) | 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 digits), if any digits are illegible, or if all the digits are the same. |
| (17) | 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 1040NR-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 "06"
always. See IRM 3.24.3.1.4.14 for examples. |
| (2) | Routing Transit Number | RTN | <Enter> | Enter up to 9 digits of the RTN from line 23b. (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. -any illegible character is present in either the DAN or RTN. - 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 23d. (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: - an illegible character is present in either the DAN or RTN. - 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 DAN or RTN. - the DAN is not present and there is other data to be entered for this section. (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 message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error 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 23c. (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 will generate a "C" . |
| SECTION 07 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR-EZ, Itemized Deductions | ||||
| 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. |
| (2) | State & Local Income Tax | L11 $ | <Enter> | Enter the amount from line 11, page 1. |
| SECTION 24 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR–EZ — Form 4137 | ||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "24" always. |
| (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 56 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040NR-EZ — Form 8888 | ||||
| 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 "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 (E14) 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 1040NR-EZ — 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). |
| SECTION 61 | ||||
| Source Document or Record: Form 1040NR-EZ — Form 8919 Attachment Sequence Number: 72 |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise enter "61" always. |
| (2) | SSN | SSN | <Enter> | Enter the SSN from the top of the form. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Reason Code | RCODE | <Enter> | Always press <Enter>. |
| (4) | Total Wages | L6 $ | <Enter> | Enter the amount from line 6. |
| (5) | Total Social Security Wages & Tips | L8 $ | <Enter> | Enter the amount from line 8. |
| (6) | Total Uncollected Social Security & Medicare Tax on Wages | 13 $ | <Enter> | Enter the amount from line 13. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS | ||||
| 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"
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 Part I, line 1. (a) If prompted and no data is present, enter <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 as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (10) I, L |
Street Address | ADD | <Enter> | Enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (11) I, L |
City/State | C/S | <Enter> | Enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (12) I, L |
ZIP Code | ZIP | <Enter> | If the ZIP Code is not present on the screen, enter as follows: (a) For an address within the 50 states, Washington DC, APO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18. |
| (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. (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 Part I, line 1 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 |
Filing Status Code | FSC | <Enter> ★★★★★★ |
Enter the number edited to the left of the "Filing Status"
boxes. (a) If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present. |
| (16) S, I, P, L |
Computer Condition Code | 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>. |
| (17) 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 to the left (dotted portion) of line 5. 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 if the Julian Date in the Block Header DLN is 155 or greater. |
| (18) S, I, P, L |
First Dependent Name Control | NC1 | <Enter> | Enter the first Name Control as shown or edited from line 2a.
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. |
| (19) 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. |
| (20) S, I, P, L |
Child Tax Credit Indicator 1 | 2(C)1 | <Enter> | For the related dependent name, enter a "1"
if a red, edited checkmark appears to the right of Col. 2(c). The Name Control 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. |
| (21) S, I, P, L |
Second Dependent Name Control | NC2 | <Enter> | Enter the second Name Control as shown or edited from line 2a.
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. |
| (22) S, I, P, L |
Second Dependent SSN | SSN2 | <Enter> | Enter the SSN for the second dependent entry. The Name Control need not be present. |
| (23) S, I, P, L |
Child Tax Credit Indicator 2 | 2(C)2 | <Enter> | For the related dependent name, enter a "1"
if a red, edited checkmark appears to the right of Col. 2(c). (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. |
| (24) S, I, P, L |
Third Dependent Name Control | NC3 | <Enter> | Enter the third Name Control as shown or edited from line 2a.
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. |
| (25) S, I, P, L |
Third Dependent SSN | SSN3 | <Enter> | Enter the SSN for the third dependent entry. The Name Control need not be present. |
| (26) S, I, P, L |
Child Tax Credit Indicator 3 | 2(C)3 | <Enter> | For the related dependent name, enter a "1"
if a red, edited checkmark appears to the right of Col. 2(c). (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. |
| (27) S, I, P, L |
Fourth Dependent Name Control | NC4 | <Enter> | Enter the fourth Name Control as shown or edited from line 2a.
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. |
| (28) S, I, P, L |
Fourth Dependent SSN | SSN4 | <Enter> | Enter the SSN for the fourth dependent entry. The Name Control need not be present. |
| (29) S, I, P, L |
Child Tax Credit Indicator 4 | 2(C)4 | <Enter> | For the related dependent name, enter a "1"
if a red, edited checkmark appears to the right of Col. 2(c). (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. |
| (30) S, I, P, L |
Return Processing Code | RPC | <Enter> ★★★★★★ |
Enter the edited characters shown in the right margin of line 5. (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. |
| (31) 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. |
| (32) 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. |
| ≡ ≡ ≡ ≡ ≡ ≡ | ||||
|---|---|---|---|---|
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ||||
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
Note:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
||||
| ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| SECTION 04 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS — 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 "04" always. |
| (2) | Combined SE Tax | L3 $ | <Enter> | Enter the amount from line 3. |
| (3) | Household Employment Taxes | L4 $ | <Enter> | Enter the amount from line 4. |
| (4) | Total Tax | L5 | <Enter> | Enter the amount from line 5. ENTER DOLLARS AND CENTS. |
| SECTION 05 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS | ||||
| 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) | Estimated Tax Credits | L6 | <Enter> | Enter the amount from line 6. |
| (3) | Excess (FICA) SST | L7 | <Enter> | Enter the amount from line 7. |
| (4) | Additional Child Tax Credit | L8 | <Enter> | Enter the amount from line 8. |
| (5) | Total Payments | L10 | <Enter> | Enter the amount from line 10. |
| (6) | Refund Amount | 12A | <Enter> MINUS (-) |
Enter the amount from line 12a. (a) If lines 12a, 13, and 14 have no entries, but there is an amount on line 11, enter line 11 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 AC 344. |
| (7) | ES Credit Elect | L13 | <Enter> | Enter the amount from line 13. |
| (8) | Amount You Owe | L14 | <Enter> ★★★★★★ |
Enter the amount from line 14 unless it is the same as Element (17), Remittance, in which case, enter a "0" (zero) only and press <Enter>. |
| (9) | Pre-Determined ES Penalty | 14RT | <Enter> ★★★★★★ |
Enter the amount from the right of line 14. |
| (10) | 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. |
| (11) | 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). |
| (12) | 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. |
| (13) | 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. |
| (14) | 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. |
| (15) | 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. |
| (16) | 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 or 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 digits), if any digits are illegible, or if all the digits are the same. |
| (17) | 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 1040PR/SS Part I | ||||
| 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 examples. |
| (2) | Routing Transit Number | RTN | <Enter> | Enter up to 9 digits of the RTN from line 12b. (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 DAN or RTN. - 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 12d. (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 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 DAN or RTN. (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 12c. (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 1040PR/SS–Part II, 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 07 always. |
| (2) | Income derived from Puerto Rico | PT2L1 $ | <Enter> | Enter the amount from line 1, Part II. |
| (3) | Withheld SS and Medicare | L2 $ | <Enter> | Enter the amount from line 2, Part II. |
| SECTIONS 09, 10, AND 11 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS–Part IV, page 3 | ||||
| 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 the first Part IV, (b) 10 for the second Part IV, (c) 11 for the third Part IV. |
| (2) | Gross Receipts | PT4L1 $ | <Enter> | Enter the amount from the right most portion of line 1, (Balance Figure). |
| (3) | Office Expenses | L16 $ | <Enter> | Enter the amount from line 16, Part IV. |
| (4) | Utilities | L23 $ | <Enter> | Enter the amount from line 23, Part IV. |
| (5) | Wages | L24 $ | <Enter> | Enter the amount from line 24, Part IV. |
| SECTIONS 17 AND 18 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS–Part V | ||||
| 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 edited or as follows: (a) "17" for 1st Part V. (b) "18" for 2nd Part V. |
| (2) | SSN | PT5SSN | <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 from Farm | L1A $ | <Enter> MINUS (-) |
Enter the amount from line 1a. |
| (4) | Conservation Reserve Program | L1B $ | <Enter> | Enter the amount from line 1b. |
| (5) | Net Non-Farm Profit/Loss | 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 | 4CRT | <Enter> | Enter the edited digit from the right margin of line 4c. |
| (8) | Tentative Church Wages | L5A $ | <Enter> | Enter the amount from line 5a. |
| (9) | Total Social Security Wages/Tips/RRT and Unreported Tips | L8D $ | <Enter> | Enter the amount from line 8d. |
| (10) | SE Farm Method Code | 9... | <Enter> | Enter the edited digit from the left of line 9. |
| SECTIONS 44 AND 45 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS — 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 the first Schedule H. (b) "45" for the second Schedule H. |
| (2) | Name Control | NC | <Enter> | Enter the Name Control as shown or edited from the Name of Employer box. 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 ID 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) | Total Taxes | LN8 $ | <Enter> | Enter the amount from line 8. |
| (8) | FUTA Indicator | PG2MAR | <Enter> | Enter the edited digit from below the Yes/No boxes at the top of page 2. |
| (9) | 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, and Section A has not been "Xed" out, enter Section B only. (c) If the State Code was entered from Section A, then the data for Element (10) and Elements (13) thru (15) should also be entered from Section A. (d) If the State Code was entered from Section B, then the data for Elements (10) thru (15) should be entered from Section B. |
| (10) | 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 allowed. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or 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, and Section A has not been "Xed" out, enter Section B only. |
| (11) | State Code-2 | 18A#2 | <Enter> | Enter the second State Code as shown or edited or the second State Code for the 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. |
| (12) | 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 allowed. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or 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. |
| (13) | 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, and Section A has not been "Xed" out, enter the amount from line 19, Column (i). |
| (14) | 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, and Section A has not been "Xed" out, enter the amount from line 21. |
| (15) | 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, and Section A has not been "Xed" out, enter the amount from line 25. |
| (16) | Tentative Credit | L20 $ | <Enter> | Enter the amount from line 20. |
| (17) | Multiple ID Code | BOT RT | <Enter> | Enter the edited digit from the bottom right margin. |
| SECTION 56 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1040PR/SS — Form 8888 | ||||
| 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 "56"
always. See IRM 3.24.3.1.4.14 for 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>. enter the section. 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 (E14) 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" . |
| SECTIONS 61 AND 62 | ||||
| Source Document or Record: Form 1040PR/SS — Form 8919 Attachment Sequence Number: 72 |
||||
| 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) "61" for the first Form 8919 (b) "62" for the second Form 8919. |
| (2) | SSN | SSN | <Enter> | Enter the SSN shown at the top of the form. (a) See IRM 3.24.37.6.8 for procedures. |
| (3) | Reason Code | RCODE | <Enter> | Always press <Enter>. |
| (4) | Total Wages | L6 $ | <Enter> | Enter the amount from line 6. |
| (5) | Total Social Security Wages & Tips | L8 $ | <Enter> | Enter the amount from line 8. |
| (6) | Total Uncollected Social Security & Medicare Tax on Wages | 13 $ | <Enter> | Enter the amount from line 13. |