Internal Revenue Manual - 3.40.37 General Instructions (Cont. 2)

Part 3. Submission Processing
Chapter 40. Block Out of Balance Resolution
Section 37. General Instructions (Cont. 2)

Exhibit 3.40.37-43 (01-01-2009)
1120FSC

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Exhibit 3.40.37-44 (01-01-2009)
1120H/POL

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Exhibit 3.40.37-45 (01-01-2009)
1120L

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Exhibit 3.40.37-46 (01-01-2009)
1120ND

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Exhibit 3.40.37-47 (01-01-2009)
1120PC

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Exhibit 3.40.37-48 (01-01-2009)
1120REIT

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Exhibit 3.40.37-49 (01-01-2009)
1120RIC

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Exhibit 3.40.37-50 (01-01-2009)
1120S

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Exhibit 3.40.37-51 (01-01-2009)
1120SF

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Exhibit 3.40.37-52 (01-01-2009)
1120X

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Exhibit 3.40.37-53 (01-01-2009)
1139

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Exhibit 3.40.37-54 (01-01-2009)
2290

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Exhibit 3.40.37-55 (01-01-2009)
2350-DAR

Pictured is Form 2350-DAR, Section 01.

Form 2350-DAR
(IMF)
Section 01 only

FIELD-NAME	LINE NUMBER	MAX-CHAR	$/¢	DELIMITER INDICATOR	VALID END POINT

NAME-CTRL	″NAME″ Entry, Top of Form	4		. or #	NO
TIN	SSN. Top Right	9		. or #	NO
MFT-CD	Enter ″30″	2		. or #	NO
FILLER		3		. or #	NO
TAX-PRD	Top of Form	6		. or #	NO
TRANS-CD	Enter ″460″	3		. or #	NO
TRANS-DT	″Date″ from Line 1	8		. or #	NO
NEW-EXPIR-DATE	Line 1 underline or Edited to right of City/State/Zip Line	8		. or #	YES
FILLER		9		. or #	YES
ERS-ACTION-CODE	Bottom left	3		. or #	YES

Exhibit 3.40.37-56 (01-01-2009)
2688-DAR

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Exhibit 3.40.37-57 (01-01-2009)
2758-DAR

Pictured is Form 2758-DAR, Section 01.

Form 2758-DAR
(BMF)
Section 01 only

FIELD-NAME	LINE NUMBER	MAX-CHAR	$/¢	DELIMITER INDICATOR	VALID END POINT

NAME-CTRL	″NAME″ Entry, Top of Form	4		. or #	NO
TIN	SSN. Top Right	9		. or #	NO
MFT-CD	Enter ″30″	2		. or #	NO
FILLER		3		. or #	NO
TAX-PRD	Top of Form	6		. or #	NO
TRANS-CD	Enter ″460″	3		. or #	NO
TRANS-DT	″Date″ from Line 1	8		. or #	NO
NEW-EXPIR-DATE	Line 1 underline or Edited to right of City/State/Zip Line	8		. or #	YES
LOBBY-YEAR-CODE		4		. or #	YES
DAR-BMF-TIN-PREFIX	Enter Edited ″0″	1		. or #	YES
REJECT-CODE	Top of Form	1		. or #	YES

Exhibit 3.40.37-58 (01-01-2009)
3177-DAR

Form 3177-DAR
(IMF and BMF)
Section 01 only

FIELD-NAME	LINE NUMBER	MAX-CHAR	$/¢	DELIMITER INDICATOR	VALID END POINT

NAME-CTRL	Taxpayer Name Box	4		. or #	NO
TIN	EIN or SSN Box	9		. or #	NO
MFT-CD	Enter MFT Code as shown	2		. or #	NO
DAR-REPORT-PLAN-NUM	If MFT is 46 or 76, DAR-REPORT-PLAN-NUMBER is a MUST ENTER field. All other MFT must be blank	3
TAX-PRD	Enter the digits under Tax Period column in YYMM format. If not present, enter 0812	6		. or #	NO
TRANS-CD	Enter the three digit code from the TRC column	3		. or #	NO
TRANS-DT	Enter the date from the DATE block in MMDDYY format. If the date is not present is illegible or incomplete, enter today's date or 031509, whichever is earlier.	8		. or #	NO
NEW-EXPIR-DATE	Must be present. Enter the 6 digits in MMDDYY format from the enter date line under Explanation.	8		. or #	YES
EO-GROUP-CODE	Must be present if Transaction Code is 460 and MFT is 67. Otherwise, must be blank. Enter 7 or 8 edited on EP/TEB Plan/Report line.	1		. or #	YES
Filler		2			YES
LOBBY-YEAR-CODE	Must be blank.	4			YES
DAR-BMF-TIN-PREFIX	May be present if MFT is 00 and TRANSACTION-CD is 120. May be present if MFT is 74, 77, or 78. All others must be blank. Enter the edited zero (0) if present, following the TIN.	1		. or #	YES
Filler		1			YES
ERS-ACTION-CODE	Enter ERS Action Codes.	3		. or #	YES

Exhibit 3.40.37-59 (01-01-2009)
3413-DAR

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Exhibit 3.40.37-60 (01-01-2009)
3520

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Exhibit 3.40.37-61 (01-01-2009)
3520A

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Exhibit 3.40.37-62 (01-01-2009)
3552

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Exhibit 3.40.37-63 (01-01-2009)
4720

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Exhibit 3.40.37-64 (01-01-2009)
4868-DAR

Form 4868-DAR
(IMF)
Section 01 only

FIELD-NAME	LINE NUMBER	MAX-CHAR	$/¢	DELIMITER INDICATOR	VALID END POINT

NAME-CTRL	Name Line	4		. or #	NO
TIN	SSN, Top Right	9		. or #	NO
MFT-CD	Enter 30	2		. or #	NO
FILLER		3		. or #	NO
TAX-PRD	Edited, Top of Form	6		. or #	NO
TRANS-CD	Enter 460	3		. or #	NO
TRANS-DT	Received Date	8		. or #	NO
NEW-EXPIR-DATE	Edited to Right of City/State/Zip Line	8		. or #	YES
FILLER		9
ERS-ACTION-CODE	Bottom Left	3		. or #	YES

Exhibit 3.40.37-65 (01-01-2009)
5227

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Exhibit 3.40.37-66 (01-01-2009)
5330

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Exhibit 3.40.37-67 (01-01-2009)
5466B-DAR

Form 5466B-DAR
(IMF and BMF)
Section 01 only

FIELD-NAME	LINE NUMBER	MAX-CHAR	$/¢	DELIMITER INDICATOR	VALID END POINT

NAME-CTRL	Name Control Column	4		. or #	NO
TIN	SSN / EIN Column	9		. or #	NO
TAX-PRD	Tax Period Column	6		. or #	NO
TRANS-DT	Disclosure Date Column	8		. or #	NO
NATURE-OF-DISCL-CD	Nature of Disclosure Code Column	1		. or #	NO
AGENCY-CODE	Agency Code Column	3		. or #	NO
PURPOSE-CODE	Purpose Code Column	2		. or #	NO
SYS-OF-RECS-CD	ADP Source Code Column	3		. or #	NO
TRANS-CD	Enter 120	3		. or #	NO
MFT-CD	Enter 00	2		. or #	NO
DAR-REPORT-PLAN-NUM	Plan Number Box	3		. or #	YES
DAR-BMF-TIN-PREFIX	Enter Edited )	1		. or #	YES
FILLER		1		. or #	YES
ERS-ACTION-CODE	Enter ERS Action Code	3		. or #	YES

Exhibit 3.40.37-68 (01-01-2009)
5558

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Exhibit 3.40.37-69 (01-01-2009)
5578

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Exhibit 3.40.37-70 (01-01-2009)
5768

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Exhibit 3.40.37-71 (01-01-2009)
6209

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Exhibit 3.40.37-72 (01-01-2009)
6222

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Exhibit 3.40.37-73 (01-01-2009)
7004

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Exhibit 3.40.37-74 (01-01-2009)
8038

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Exhibit 3.40.37-75 (01-01-2009)
8038-G

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Exhibit 3.40.37-76 (01-01-2009)
8038–GC

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Exhibit 3.40.37-77 (01-01-2009)
8038–T

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Exhibit 3.40.37-78 (01-01-2009)
8288

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Exhibit 3.40.37-79 (01-01-2009)
8328

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Exhibit 3.40.37-80 (01-01-2009)
8736

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Exhibit 3.40.37-81 (01-01-2009)
8752

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Exhibit 3.40.37-82 (01-01-2009)
8800

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Exhibit 3.40.37-83 (01-01-2009)
8804

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Exhibit 3.40.37-84 (01-01-2009)
8868

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Exhibit 3.40.37-85 (01-01-2009)
8871

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Exhibit 3.40.37-86 (01-01-2009)
8872

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Exhibit 3.40.37-87 (01-01-2009)
IMF DOC FORMAT ID

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Exhibit 3.40.37-88 (01-01-2009)
BMF DOC FORMAT ID

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Part 3. Submission Processing

Chapter 40. Block Out of Balance Resolution

Section 37. General Instructions (Cont. 2)

3.40.37 General Instructions (Cont. 2)

Exhibit 3.40.37-43 (01-01-2009)1120FSC

Exhibit 3.40.37-44 (01-01-2009)1120H/POL

Exhibit 3.40.37-45 (01-01-2009)1120L

Exhibit 3.40.37-46 (01-01-2009)1120ND

Exhibit 3.40.37-47 (01-01-2009)1120PC

Exhibit 3.40.37-48 (01-01-2009)1120REIT

Exhibit 3.40.37-49 (01-01-2009)1120RIC

Exhibit 3.40.37-50 (01-01-2009)1120S

Exhibit 3.40.37-51 (01-01-2009)1120SF

Exhibit 3.40.37-52 (01-01-2009)1120X

Exhibit 3.40.37-53 (01-01-2009)1139

Exhibit 3.40.37-54 (01-01-2009)2290

Exhibit 3.40.37-55 (01-01-2009)2350-DAR

Exhibit 3.40.37-56 (01-01-2009)2688-DAR

Exhibit 3.40.37-57 (01-01-2009)2758-DAR

Exhibit 3.40.37-58 (01-01-2009)3177-DAR

Exhibit 3.40.37-59 (01-01-2009)3413-DAR

Exhibit 3.40.37-60 (01-01-2009)3520

Exhibit 3.40.37-61 (01-01-2009)3520A

Exhibit 3.40.37-62 (01-01-2009)3552

Exhibit 3.40.37-63 (01-01-2009)4720

Exhibit 3.40.37-64 (01-01-2009)4868-DAR

Exhibit 3.40.37-65 (01-01-2009)5227

Exhibit 3.40.37-66 (01-01-2009)5330

Exhibit 3.40.37-67 (01-01-2009)5466B-DAR

Exhibit 3.40.37-68 (01-01-2009)5558

Exhibit 3.40.37-69 (01-01-2009)5578

Exhibit 3.40.37-70 (01-01-2009)5768

Exhibit 3.40.37-71 (01-01-2009)6209

Exhibit 3.40.37-72 (01-01-2009)6222

Exhibit 3.40.37-73 (01-01-2009)7004

Exhibit 3.40.37-74 (01-01-2009)8038

Exhibit 3.40.37-75 (01-01-2009)8038-G

Exhibit 3.40.37-76 (01-01-2009)8038–GC

Exhibit 3.40.37-77 (01-01-2009)8038–T

Exhibit 3.40.37-78 (01-01-2009)8288

Exhibit 3.40.37-79 (01-01-2009)8328

Exhibit 3.40.37-80 (01-01-2009)8736

Exhibit 3.40.37-81 (01-01-2009)8752

Exhibit 3.40.37-82 (01-01-2009)8800

Exhibit 3.40.37-83 (01-01-2009)8804

Exhibit 3.40.37-84 (01-01-2009)8868

Exhibit 3.40.37-85 (01-01-2009)8871

Exhibit 3.40.37-86 (01-01-2009)8872

Exhibit 3.40.37-87 (01-01-2009)IMF DOC FORMAT ID

Exhibit 3.40.37-88 (01-01-2009)BMF DOC FORMAT ID

Exhibit 3.40.37-43 (01-01-2009)
1120FSC

Exhibit 3.40.37-44 (01-01-2009)
1120H/POL

Exhibit 3.40.37-45 (01-01-2009)
1120L

Exhibit 3.40.37-46 (01-01-2009)
1120ND

Exhibit 3.40.37-47 (01-01-2009)
1120PC

Exhibit 3.40.37-48 (01-01-2009)
1120REIT

Exhibit 3.40.37-49 (01-01-2009)
1120RIC

Exhibit 3.40.37-50 (01-01-2009)
1120S

Exhibit 3.40.37-51 (01-01-2009)
1120SF

Exhibit 3.40.37-52 (01-01-2009)
1120X

Exhibit 3.40.37-53 (01-01-2009)
1139

Exhibit 3.40.37-54 (01-01-2009)
2290

Exhibit 3.40.37-55 (01-01-2009)
2350-DAR

Exhibit 3.40.37-56 (01-01-2009)
2688-DAR

Exhibit 3.40.37-57 (01-01-2009)
2758-DAR

Exhibit 3.40.37-58 (01-01-2009)
3177-DAR

Exhibit 3.40.37-59 (01-01-2009)
3413-DAR

Exhibit 3.40.37-60 (01-01-2009)
3520

Exhibit 3.40.37-61 (01-01-2009)
3520A

Exhibit 3.40.37-62 (01-01-2009)
3552

Exhibit 3.40.37-63 (01-01-2009)
4720

Exhibit 3.40.37-64 (01-01-2009)
4868-DAR

Exhibit 3.40.37-65 (01-01-2009)
5227

Exhibit 3.40.37-66 (01-01-2009)
5330

Exhibit 3.40.37-67 (01-01-2009)
5466B-DAR

Exhibit 3.40.37-68 (01-01-2009)
5558

Exhibit 3.40.37-69 (01-01-2009)
5578

Exhibit 3.40.37-70 (01-01-2009)
5768

Exhibit 3.40.37-71 (01-01-2009)
6209

Exhibit 3.40.37-72 (01-01-2009)
6222

Exhibit 3.40.37-73 (01-01-2009)
7004

Exhibit 3.40.37-74 (01-01-2009)
8038

Exhibit 3.40.37-75 (01-01-2009)
8038-G

Exhibit 3.40.37-76 (01-01-2009)
8038–GC

Exhibit 3.40.37-77 (01-01-2009)
8038–T

Exhibit 3.40.37-78 (01-01-2009)
8288

Exhibit 3.40.37-79 (01-01-2009)
8328

Exhibit 3.40.37-80 (01-01-2009)
8736

Exhibit 3.40.37-81 (01-01-2009)
8752

Exhibit 3.40.37-82 (01-01-2009)
8800

Exhibit 3.40.37-83 (01-01-2009)
8804

Exhibit 3.40.37-84 (01-01-2009)
8868

Exhibit 3.40.37-85 (01-01-2009)
8871

Exhibit 3.40.37-86 (01-01-2009)
8872

Exhibit 3.40.37-87 (01-01-2009)
IMF DOC FORMAT ID

Exhibit 3.40.37-88 (01-01-2009)
BMF DOC FORMAT ID