- 4.10.16.1 Examination Operational Automation Database (EOAD)
- Exhibit 4.10.16-1 Reason Codes
- Exhibit 4.10.16-2 IMF Issue Codes
- Exhibit 4.10.16-3 Corporate SAIN Codes
- Exhibit 4.10.16-4 Sub Chapter S SAIN Codes
- Exhibit 4.10.16-5 Partnership SAIN Codes
- Exhibit 4.10.16-6 Rental Type Codes
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EOAD provides data that tracks examination results by issue. This data will be used to enhance the ability to identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process. In addition, EOAD data will be used to fulfill disclosure of examination results under agreements with state and local taxation agencies.
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Data will be captured by Small Business/Self-Employed (SB/SE) and Large & Mid Size Business (LMSB) Revenue Agents and Tax Compliance Officers (Tax Auditors) for examinations of:
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Forms 1040, 1120, 1120S and 1065 returns using Report Generation Software (RGS), and
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Form 1120 returns in LMSB using BNA Corporate Tax Audit Analyzer (BNA CTAA) application.
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Capture of EOAD data is mandatory for all examinations of Individual, Corporate, S Corporation, and Partnership returns.
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EOAD data must be entered for all issues examined, both adjusted and non-adjusted items as well as all classified issues including those that are no-changed or subsequently declassified.
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For LMSB corporate examinations using BNA or CTAA, EOAD is required for adjusted items only.
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EOAD is not required for LMSB corporate cases going to Appeals unless a partial agreement is secured. Then, only EOAD data on the partially agreed issues is required
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Issues will be created in RGS using the drop down "Actions " menu to select the option that best describes the issue. Issue creation includes categorization and entry of amount per return through the Issue "Add" function. Issues from different lines on a tax return or attached form or schedule should each be created separately using the proper issue code and should not be combined.
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New Issue – This is an issue that has been identified by the examiner who has determined that it warrants additional inspection. New Issues are neither pre-classified nor are they directly related to a pre-classified issue.
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New Classified Issue – This is an issue that has been identified through the issue classification process and appears on a Classification Check Sheet. All Classified Issues must be added and commented upon even if they are subsequently declassified. If a Classified Issue is declassified, check the declassified box on the issue screen. Add an adjustment record with the issue categorized as though it was examined. Enter the issue amount from the return in both the Per Return and Per Exam fields and select a Declassified Issue Reason Code.
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New Issue Resulting From Classified Issue – This is an issue that can be directly traced back to a classified issue. For example, a classified balance sheet item could lead to one or more profit and loss items. These subsequent Profit and Loss issues would be identified as New Issue Resulting From Classified Issue.
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New Mandatory Issue – There are as many as eleven mandatory issues for business cases that should have been generated when the case file was created. Mandatory Issues, such as for changes to income or cost of sales, should never be used to report adjustments.
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Form 1040 issues are to be identified using the IMF Issue Codes selected from a drop down menu on each issue screen. See Exhibit 4.10.16-2 for a complete list of IMF Issue Codes.
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The drop down menu for IMF Issue Codes is based on Forms 1040 and 2106, and Schedules A, C, D, E, and F. Form 1040 items are divided between two menus: Exemptions and Income and Taxes and Credits
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Schedules C and E are further divided into numbers 1, 2, and 3, and Schedule F is divided into numbers 1 and 2. The limit to the total number of schedules corresponds to limitations when newly received returns are processed. In the case of Schedules C and F, these limits are based on actual schedules filed. Schedule E limits are based on the number of rental properties. When cases are processed, any Schedules C beyond the second one are combined into C3 and any Schedules F beyond the first one are combined into F2. Any rental properties beyond the second one are combined into E3.
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The list of IMF Issue Codes includes some "generic" codes which are only to be used when no existing code describes the issue being examined.
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The IMF Issue Codes are also the AIMS No Change Codes for entry on Line 41 of Form 5344. RGS will flow these codes into Line 41 for cases closed with Disposal Codes 01 or 02 where an RGS Report, including a No Change Report, is prepared. Otherwise, the codes must be entered manually on Line 41.
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BMF issues are selected from a drop down menu in the SAIN (Standard Audit Index Number) field. SAIN Codes that identify BMF issues are selected from drop down menus for Forms 1120S, 1065, and SB/SE Forms 1120. This is a change from the GAIN (General Audit Index Number) Codes previously used by SB/SE. See Exhibit 4.10.16-3. See Exhibit 4.10.16-4, and See Exhibit 4.10.16-5, respectively for complete lists of Corporate, Sub-Chapter S, and Partnership SAIN Codes. In the next revision of IRM 4.46, the list of 1120 SAIN Codes in LMSB Exhibit 4.46.6-1 will be updated. At that time the LMSB list will replace Exhibit 4.10.16-3 as the primary source for Corporate SAIN codes.
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To promote accuracy and reduce time spent, EOAD fields should be completed concurrently with the examination of issues to the greatest extent possible.
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The fields to be completed are as follows:
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Reason Code – two-digit code that identifies the reason/behavior that caused the adjustment. A list of valid codes is provided in RGS through a drop down menu. For adjustments originating from flow through entities, use appropriate Flow Through Reason Codes. For Earned Income Credit issues, select a code from the sub-category for that issue. For all other issues, select the code that best fits the reason the issue was or was not adjusted. If a situation arises where several adjustments will need to be combined into one adjustment, use the Reason Code for the largest adjustment amount. See Exhibit 4.10.16-1 for a complete list of Reason Codes.
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Uniform Issue List (UIL) Code - SB/SE examiners will NOT complete this field. LMSB team members will no longer be required to input the actual UIL codes into BNA. Instead a "0" will be required in the UIL field so that issue will be included in the EOAD file when it is created.
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Rental Type Code – This field is completed for Form - Schedule E Rental Issues only in RGS. The field will activate a drop down menu on issues with a Schedule E - Rental IMF Issue Code. Select the code that best describes the rental from the categories Residential, Vacation, or Commercial Rental. See Exhibit 4.10.16-6 for a complete list of Rental Type Codes.
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PBA/NAICS Code Per Return (Issue) – For each Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, this field should be completed to reflect the code pertaining to the Schedule and Form as reported by the taxpayer. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
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PBA/NAICS Code Per Exam (Issue) – For each Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, enter the correct Code for the business issue being examined. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
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Before the Compliance Evaluation Screen can be completed certain RGS actions must be taken. The tax computation must be completed using RGS and all required fields in the RGS Form 5344 must be completed: Then the Form 5344 must be validated and saved.
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PBA/NAICS Code Per Return – This code reflects the principal business of the taxpayer and can be found on the return. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts per the return. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
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PBA/NAICS Code Per Exam – This is the corrected code, based on the examiner’s determination for the principal business of the taxpayer. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts after completion of the examination. RGS provides a series of pull down menus to assist the examiner in selecting the correct code. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
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Primary Occupation Code (Form 1040 only) – This is a three-digit code that identifies the occupation of the taxpayer with the largest source of wage income for the year being examined. This code should be selected based on the taxpayer’s largest source of wage income regardless of whether the largest source is from the primary or secondary taxpayer. This field will be completed where the taxpayer is both a wage earner and self-employed. If no wages are earned, no code is entered. RGS provides a series of pull down menus to assist the examiner in selecting the correct code.
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Amount Paid at Closing – this is the total amount paid at the time the examination was concluded or before the examination case is closed from the group.
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Study Type – This field will be left blank currently. It is a three-digit field that will be used to track cases for special surveys or research studies (not the same as current project codes).
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Upon completion of all fields, the Compliance Evaluation Screen must be validated, saved and printed. The printed copy must be placed in the case folder on top of the case file.
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SB/SE Examiners will forward ALL closed cases by Local Area Network (LAN) unless that functionality is unavailable. SB/SE Examiners not having access to RGS LAN functionality will forward closed cases to diskette to be included in the case file. The EOAD data is included in the electronic closed case file by the forwarding process. A copy of case diskettes will be retained in the examination group for all closed RGS cases for at least six months.
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LMSB Examiners will use a floppy diskette to create an encrypted file on a CD that also contains the encrypted tax computation and related work paper files. The CD will clearly be labeled with only the Employee Group Code. The CD will be included the case file when it is closed, and it will be stored in the closing group for at least 6 months. After that period, Modernization & Information Technology Services (MITS) will be contacted to prepare the floppy diskette for reuse.
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Examiners will also include a print of the Compliance Evaluation Screens as part of the closed case file.
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Forms 1040, 1120, 1120S, and 1065 examinations which could not be completed using software that allows capture of EOAD data must be identified as such with a special handling notice. Any cases not fulfilling the requirements of subsection 4.10.8.17.2 of IRM 4.10.8 will be returned to the originating examination group.
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Where multi-year case files include No Change/Agreed and Unagreed tax periods, it will be necessary to split the electronic and/or administrative files as provided in IRM 4.10.8.6.
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The BNA Corporate Tax Analyzer (BNA CTAA) is used to collect EOAD data when the application is used for tax calculations and Form 5701 Proposed Adjustment Log. Detailed instructions and definitions for each input field are provided in the "EOAD in BNA CTAA Desk Guide" . If the case is not worked with BNA CTAA or RGS, an MS Access EOAD application is provided for input of the EOAD data. Detailed instructions and definitions for each input field are provided in the EOAD Desk Guide.
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In 2006, LMSB fully implemented Issue Management System (IMS) and required its use on all cases worked by LMSB. The IMS system achieves the first purpose of EOAD, but does not currently capture the data needed in a format that can be shared with state and local taxation agencies.
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When LMSB Team members close a case with BNA or the other 1120 series programs (1120L, 1120FSC, 1120F), they will input the following data for EOAD purposes.
EOAD Yearly Taxpayer Data Screen
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MFT
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Payment Indicator
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Timeliness of Filing
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PBA/NAICS Per Return
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PBA/NAICS Per Exam
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MSSP Code
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Audit Technique
Yearly EOAD Data for Issue Screen
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Year Examined for this issue
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Penalties Applied
Edit Proposed Adjustment Screen
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UIL Issue Number
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SAIN
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Issue Category Code
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Issue Category Number
Descriptive Information of Audit Screen
Date of Exam Report
Type of Exam Report
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LMSB team members will no longer be required to input the actual UIL codes into BNA. Instead a "0" will be required in the UIL field so that issue will be included in the EOAD file when it is created.
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The taxpayer information includes the following information:
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The name and address Employer Identification Number of taxpayer,
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Preparer information,
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Tax period and per return information,
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MFT,
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Source code,
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Activity code,
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Project code,
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Payment and timeliness indicators,
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PBA/NAICS per Return, and
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Examiner and manager information.
Note:
The Examiner and Manager information are used at the examination level in preparation of the Compliance Report but are not forwarded to the EOAD database used for analysis.
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Issue information is input into BNA CTAA when the issues are set up for the Form 5701. In the MS Access application, the Issue Compliance Screen is used to collect issue specific information. It is recommended that the data be input as the exam progresses. Issue information includes the following:
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The number of the Form 5701, Issue Description, UIL Code (See IRM 4.10.8.16.2.2 (2)),
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SAIN (See Exhibit 4.10.16-3 for a complete list of Form 1120 SAIN Codes),
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Issue Category Code,
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Issue Category Number,
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Reason Code (See Exhibit 4.10.16-1 for a complete list of Reason Codes),
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Adjustment Amount,
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Agreed Amount,
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Per Return Amount,
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PBA/NAICS Per Exam for the entity of the adjustment (See IRM 4.10.8.16.2.2 (2) b (6) and IRM 4.10.8.16.2.2 (4) b),
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Return Form and Line Number of Adjustment, and
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Penalty Indicator.
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Closing information is collected in BNA CTAA in the EOAD Yearly Taxpayer Data screen. In the MS Access application, the data is collected in the Closing Screen. Data collected includes:
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Taxable income per exam,
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Deficiency/Overpayment amount,
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Partial Agreed Amount (if applicable),
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Tax Due/Overpayment Amount,
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Amount Collected at closing or before the examination case is closed from the group,
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MSSP Code,
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Exam Time,
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Disposal Code,
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PBA/NAICS Per Exam for the Taxpayer (See IRM 4.10.8.16.2.2 (2) b (6) and IRM 4.10.8.16.2.2 (4) b),
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Audit Technique Code,
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Date of Report and Type of Report.
Note:
The amounts input should match the amounts on the Revenue Agent Report (RAR) and Form 5344.
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A "Compliance Report" is to be printed and included in the administrative file of the taxpayer that is forwarded for closing. BNA CTAA includes as one of its tax computation reports, the Compliance Evaluation Work Paper. In the EOAD application, press the Compliance Evaluation button. In each application, print preview the report to the screen to review the data for valid, complete and accurate information. Make all necessary corrections prior to printing and prior to creating the EOAD records to ensure there is no missing or invalid data in the database files. For the report, each period is displayed on a different page. For cases with many issues, the printed report will be many pages long.
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The manager may choose to initial and date the report to verify that the compliance data was included with the closed case file as required.
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No compliance evaluation work paper is required where no adjusted items exist.
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EOAD data is forwarded with the case on Compact Disk.
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In BNA CTAA, from the top line menu, select "Audit>>Create EOAD File" when all issue information has been input for all issues, the Compliance Report has been printed and the data is ready to prepare for forwarding. Complete and correct all data input prior to accessing this option. The "Create EOAD Records" button causes the records to be created and formatted for forwarding to disk. A prompt will display to remind the user to insert a disk in Drive A. Standard backup procedures should be followed for the BNA CTAA and other electronic case files for the tax computations and workpapers.
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In the MS Access EOAD application, select the "Export EOAD Records" button to forward the EOAD data to the diskette that will be forwarded for closing processing in the administrative case file. The diskette created will contain ONLY the EOAD data. Standard backup procedures should be followed for the BNA CTAA and other electronic case files for the tax computations and workpapers.
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Clearly label the diskette showing the following:
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The business operating division (i.e., LMSB),
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The program used for the tax calculations and case work (i.e., BNA CTAA),
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The type of tax (i.e., Form 1120, Form 1120FISC, etc.), and
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The taxpayer’s name and EIN (Employer Identification Number.)
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LMSB Examiners will use the floppy diskette to create an encrypted file on a CD that also contains the encrypted tax computation and related work paper files. The CD will clearly be labeled with only the Employee Group Code. The CD will be included the case file when it is closed, and it will be stored in the closing group for at least 6 months. After that period, MITS will be contacted to prepare the floppy diskette for reuse.
| Code | Category | Description | Example/Definition | |||
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| 02 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Taxpayer unaware of tax laws or record keeping requirements | Taxpayer unaware of law or record keeping requirements pertinent to taxpayer's situation. Can include lack of formal education or language barrier. | |||
| 03 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Disregarded record keeping rules | Taxpayer understood law and requirements, but taxpayer's poor record keeping contributed to errors on the return and to the inability to substantiate amounts reported on the return. | |||
| 04 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to basis limitation on 1120S - NRP | Adjustment was made to limit the shareholder’s loss due to insufficient basis in the S corporation. | |||
| 05 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Action or advice of Return Preparer – No penalty asserted | The error resulted from action or advice of paid preparer. The nature or amount of adjustment was not sufficient to warrant a penalty. | |||
| 06 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Inadvertent understatement or overstatement of income or deductions | Taxpayer understood the law but misstated income, deductions, and/or credits to incorrectly compute the tax liability. The misstatement may have caused either more or less then the correct amount of tax to be paid. | |||
| 07 | Issue Changed/Use for All Other Changed Issues/Use When Issue Penalty Asserted | Intentional misstatement of income, deductions, credits, or prepayments | Taxpayer understood income was taxable, expenses were not deductible, or credits or prepayments were incorrect but made decision to omit income or decision to use claimed amounts. This also includes where taxpayer intentionally shifted income, including timing manipulations of income/deductions reported in the wrong tax period with significant tax impact requiring adjustment. (Should only be used if penalty recommended) | |||
| 08 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to at-risk limitation on 1120S - NRP | Adjustment was made to limit the shareholder’s loss to the amount at risk in the S corporation. | |||
| 09 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to passive activity limitation on 1120S - NRP | Adjustment was made to limit the shareholder’s loss in the S corporation due to passive activity rules. | |||
| 10 | Issue Changed/Use for All Other Changed Issues/Use When Issue Penalty Asserted | Income/expenses entered on wrong form to reduce tax or increase credits | Income or deductions were intentionally misclassified to avoid or reduce tax. For example, moving deductions from Schedule A to Schedule C to avoid SE tax. (Should only be used if penalty recommended) | |||
| 11 | Other | No Show/No Response/Undelivered Mail | The examiner located taxpayer who did not keep any appointments to commence the examination, there was no response from the taxpayer to any attempt at contact, or mail to the taxpayer was returned undelivered. | |||
| 12 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to basis limitation on 1065 - NRP | Adjustment was made to limit the partner’s loss due to insufficient basis in the partnership. | |||
| 13 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to at-risk limitation on 1065 - NRP | Adjustment was made to limit the partner’s loss to the amount at risk in the partnership. | |||
| 14 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Taxpayer entered item on the wrong form, schedule, or line | Taxpayer entered an item on the wrong form, schedule, or line which caused an error in computing the tax liability. | |||
| 15 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to passive activity limitation on 1065 entity - NRP | Adjustment was made to limit the partner’s loss in the partnership due to passive activity rules. | |||
| 16 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Adjustment to 1040 due to passive activity limitation on trust - NRP | Adjustment was made to limit the owner/beneficiary loss in the trust due to passive activity rules. | |||
| 17 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Intentional disregard of tax laws – No penalty asserted | Taxpayer understood income was taxable or expenses were not deductible, but made decision to omit income or decision to overstate deductions, credits or prepayments. However nature or amount of adjustment was not sufficient to warrant a penalty. | |||
| 18 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Relied on advice of IRS Staff or Publications | Taxpayer indicates that error was based upon advice from IRS personnel or information in IRS publications. | |||
| 19 | Issue Changed/Use for All Other Changed Issues/Use When Issue Penalty Asserted | Action or advice of Return Preparer – Penalty asserted | The error resulted from action or advice of paid preparer and was sufficiently blatant to warrant a penalty. (Should only be used if penalty recommended) | |||
| 21 | Issue Changed/Use for All Other Changed Issues/Use When No Issue Penalty Asserted | Used "gray area" in the law or regulations | Taxpayer/return preparer took position on issue based on interpretation of law. | |||
| 22 | Other | Statutory Adjustment, e.g. Contributions | Adjustment required under Code due to changes in income/other limits. This code can only be generated by report writing software and will not appear on drop down menus. | |||
| 23 | Other | Change due to adjustment in another tax year, related return, financial and tax accounting differences, or entity types - not intentional | Self-explanatory. This should not be used for adjustments stemming from examination of flow through entities (i.e. Forms 1120S/1065). | |||
| 24 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Due to change in S corp income/(loss) item | Adjustments resulting from the audit of S corporation in order to correct a shareholder’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of an S corporation. If the S corporation audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from an S corporation. | |||
| 25 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Due to change in trust/estate income/(loss) item | Adjustments resulting from the audit of trust or estate return in order to correct a owner/beneficiary’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of the trust/estate return. If the trust/estate audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from an Estate or Trust | |||
| 26 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Due to change in partnership income/(loss) item | Adjustments resulting from the audit of partnership in order to correct a partner’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of a partnership. If the partnership audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from a partnership. | |||
| 27 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Due to change in S corp income/(loss) item. -NRP | Adjustments resulting from the audit of S corporation in order to correct a shareholder’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of an S corporation. If the S corporation audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from an S corporation. | |||
| 28 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Due to change in trust/estate income/(loss) item. - NRP | Adjustments resulting from the audit of trust or estate return in order to correct a owner/beneficiary’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of the trust/estate return. If the trust/estate audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from an Estate or Trust. | |||
| 29 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Due to change in partnership income/(loss) item. - NRP | Adjustments resulting from the audit of partnership in order to correct a partner’s share of ordinary income/(loss) and separately stated income/(loss) adjustments. Includes corrections made to ordinary income/(loss) or separately stated items as reported on schedule K-1. For example if interest income is adjusted, the agent should use this reason code to indicate that the income adjustment on schedule B resulted from the audit of a partnership. If the partnership audit resulted in adjustment to schedule E income or loss, this reason code would also be used to reflect the change was from a partnership. | |||
| 32 | Issue Changed/Use for All Other Changed Issues/Use When Issue Penalty Asserted | Fraud | The taxpayer omitted income or overstated deductions with the intent to evade taxes. (Should only be used if penalty recommended) | |||
| 33 | Issue Changed/Use for All Other Changed Issues/Use When Issue Penalty Asserted | Abusive Schemes | Taxpayer asserts standard frivolous filer arguments or has used other abusive schemes. (Should only be used if penalty recommended) | |||
| 34 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to basis limitation on 1120S | Adjustment was made to limit the shareholder’s loss due to insufficient basis in the S corporation. | |||
| 35 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to at-risk limitation on 1120S | Adjustment was made to limit the shareholder’s loss to the amount at risk in the S corporation. | |||
| 36 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to passive activity limitation on 1120S | Adjustment was made to limit the shareholder’s loss in the S corporation due to passive activity rules. | |||
| 37 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to basis limitation on 1065 | Adjustment was made to limit the partner’s loss due to insufficient basis in the partnership. | |||
| 38 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to at-risk limitation on 1065 | Adjustment was made to limit the partner’s loss to the amount at risk in the partnership. | |||
| 39 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to passive activity limitation on 1065 entity | Adjustment was made to limit the partner’s loss in the partnership due to passive activity rules | |||
| 40 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Adjustment to 1040 due to passive activity limitation on trust | Adjustment was made to limit the owner/beneficiary loss in the trust due to passive activity rules. | |||
| 43 | Other | Audit Reconsideration | Adjustment based upon reconsideration of previous examination or IRS action. This includes Compliance Campus processed SFR that is being corrected based upon actual information from the taxpayer. | |||
| 44 | Other | Computation or "per return" Compliance Campus error | An adjustment is necessary to correct a computational error on the return or where the Compliance Campus did not transcribe the correct amount indicated on the return | |||
| 51 | Issue No Changed/Declassified | No change - Taxpayer Substantiated the Issue | This issue was examined and accepted as filed. This should be used for all issues not changed unless part of the 1120S Study. | |||
| 52 | Issue No Changed/Declassified | No Change – De Minimus | This issue was examined and closed for lack of audit potential or no changed due to timing issues. | |||
| 53 | Issue No Changed/Declassified | Issue Accepted as Filed | Examiner determined that a pre-identified issue does not warrant examination. | |||
| 54 | Issue No Changed/Declassified | No Change – 1120 Study | This issue was examined and accepted as filed as part of the 1120S Study. | |||
| 60 | Issue Changed/Use for ALL Earned Income Credit Issues | No earned income | Self-Explanatory | |||
| 61 | Issue Changed/Use for ALL Earned Income Credit Issues | Filing status changed to married filing separate status | Self-Explanatory | |||
| 62 | Issue Changed/Use for ALL Earned Income Credit Issues | Requirement for filing Form 2555 met or Form 2555 filed | Self-Explanatory | |||
| 63 | Issue Changed/Use for ALL Earned Income Credit Issues | Non-resident alien | Self-Explanatory | |||
| 64 | Issue Changed/Use for ALL Earned Income Credit Issues | Investment income exceeds maximum | Self-Explanatory | |||
| 65 | Issue Changed/Use for ALL Earned Income Credit Issues | Taxpayer/spouse is qualifying child of another | Self-Explanatory | |||
| 66 | Issue Changed/Use for ALL Earned Income Credit Issues | Primary/secondary does not have a valid SSN for employment | Self-Explanatory | |||
| 67 | Issue Changed/Use for ALL Earned Income Credit Issues | "Relationship test" for child claimed on Schedule EIC not met | Self-Explanatory | |||
| 68 | Issue Changed/Use for ALL Earned Income Credit Issues | "Residency test" for child claimed on Schedule EIC not met | Self-Explanatory | |||
| 69 | Issue Changed/Use for ALL Earned Income Credit Issues | "Age test" for child claimed on Schedule EIC not met | Self-Explanatory | |||
| 70 | Issue Changed/Use for ALL Earned Income Credit Issues | EITC qualifying child does not have a valid SSN for employment | Self-Explanatory | |||
| 71 | Issue Changed/Use for ALL Earned Income Credit Issues | Taxpayer/spouse is eligible to be claimed as dependent by another | Self-Explanatory | |||
| 72 | Issue Changed/Use for ALL Earned Income Credit Issues | Main home outside United States for 6 months or more | Self-Explanatory | |||
| 73 | Issue Changed/Use for ALL Earned Income Credit Issues | Increase to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-Explanatory | |||
| 74 | Issue Changed/Use for ALL Earned Income Credit Issues | Decrease to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-Explanatory | |||
| 75 | Issue Changed/Use for ALL Earned Income Credit Issues | Taxpayer denied, tie-breaker rule | Self-Explanatory | |||
| 76 | Issue Changed/Use for ALL Earned Income Credit Issues | Change in qualifying children – Increase | Self-Explanatory | |||
| 77 | Issue Changed/Use for ALL Earned Income Credit Issues | IRS processing error | Self-Explanatory | |||
| 84 | Issue No Changed/Declassified | Declassified - Employee not trained on classified issue | Employee is unable to examine issue due to lack of training or experience | |||
| 85 | Issue No Changed/Declassified | Declassified – No Audit Potential | Classified issue was declassified after a determination that it lacked audit potential. | |||
| 86 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | Non-TEFRA - NRP | Non-TEFRA Issue on an NRP Case | |||
| 87 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | TEFRA - Settlement Agreement - NRP | NRP Case - Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partner to his/her share of adjustments allowing their flow through without further agreement. | |||
| 88 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | TEFRA - Defaulted Final Partnership Administrative | NRP Case - Partner neither agrees nor petitions the Court resulting in the flow through of the partnership adjustments to his/her return. | |||
| 89 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | TEFRA - Court Decision - NRP | NRP Case - Court issues a decision relative to the partnership adjustments allowing flow through of adjustments to the partner | |||
| 90 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | TEFRA – Bankruptcy - NRP | NRP Case – Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing immediate flow through of adjustments to the partners return and any assessments. | |||
| 91 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from NRP Cases | TEFRA - Administrative Adjustment Request (AAR) - NRP | NRP Case - Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR) which is an amended return for a TEFRA partnership used to request changes to the originally filed partnership return. If accepted by the Service, these changes can be made at the request of the TMP or the partner. | |||
| 92 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | Non-TEFRA | Non-TEFRA Issue | |||
| 93 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | TEFRA - Settlement Agreement | Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partner to his/her share of adjustments allowing their flow through without further agreement. | |||
| 94 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | TEFRA - Defaulted Final Partnership Administrative Adjustment (FPAA) | Partner neither agrees nor petitions the Court resulting in the flow through of the partnership adjustments to his/her return. | |||
| 95 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | TEFRA - Court Decision | Court issues a decision relative to the partnership adjustments allowing flow through of adjustments to the partner. | |||
| 96 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | TEFRA – Bankruptcy | Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing immediate flow through of adjustments to the partners return and any assessments. | |||
| 97 | Issue Changed/Use for All Flow Through Adjustments/Flow Through Issues from Non-NRP Cases | TEFRA – Administrative Adjustment Request (AAR) | Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR) which is an amended return for a TEFRA partnership used to request changes to the originally filed partnership return. If accepted by the Service, these changes can be made at the request of the TMP or the partner. |
| Issue | Code(s) | Form(s) | ||
|---|---|---|---|---|
| Filing Status | 61001 | 1040, 1040A, 1040EZ | ||
| Exemptions – Self/Spouse | 51006a | 1040, 1040A, 1040EZ | ||
| Dependent Children – Live With Taxpayer | 51006c | 1040, 1040A | ||
| Dependent Children – Did Not Live With Taxpayer | 51006d | 1040, 1040A | ||
| Dependent – Parents | 51006e | 1040, 1040A | ||
| Dependent – Other | 51006f | 1040, 1040A | ||
| Dependent - Other Katrina | 51006g | 1040, 1040A | ||
| Wages, Salaries, Tips, etc. | 41007 | 1040, 1040A, 1040EZ | ||
| Interest Income | 41008 | 1040, 1040A, 1040EZ | ||
| Dividends | 41009 | 1040, 1040A | ||
| State Refunds, Credits, or Offsets | 41010 | 1040 | ||
| Alimony Income | 41011 | 1040 | ||
| Capital Gain or Loss Where SCH D Not Required | 4D013 | 1040, 1040A | ||
| Other Gains or Losses From Form 4797 | 41014 | 1040 | ||
| IRA Distributions | 41015 | 1040, 1040A | ||
| Pensions and Annuities | 41016 | 1040, 1040A | ||
| Unemployment Compensation | 41019 | 1040, 1040A, 1040EZ | ||
| Social Security Benefits | 41020 | 1040, 1040A | ||
| Other Income | 41021 | 1040 | ||
| Form 2555 Income | 41021a | 1040 | ||
| NOL Carryback | 41021b | 1040 | ||
| NOL Carryforward | 41021c | 1040 | ||
| MSA Taxable Payments | 41021d | 1040 | ||
| MED+MSA Taxable Payments | 41021e | 1040 | ||
| LTC Taxable Payments | 41021f | 1040 | ||
| Form 4563 Income | 41021g | 1040 | ||
| Income Excluded from Puerto Rico | 41021h | 1040 | ||
| HAS Taxable Distributions | 41021i | 1040 | ||
| HAS Qualified Distributions | 41021j | 1040 | ||
| Gambling Winnings | 41021k | 1040 | ||
| IRA Deduction | 51023 | 1040, 1040A | ||
| Student Loan Interest Deduction | 51024 | 1040, 1040A | ||
| Archer MSA Deduction | 51025 | 1040 | ||
| Moving Expense | 51026 | 1040 | ||
| One-Half of SE Tax | 51027 | 1040 | ||
| Self-Employed Health Insurance | 51028 | 1040 | ||
| Self-Employed SEP, Simple, and Qualified Plans | 51029 | 1040 | ||
| Penalty on Early Withdrawal of Savings | 51030 | 1040 | ||
| Alimony Paid | 51031 | 1040 | ||
| Educator Expense | 51032 | 1040 | ||
| Tuition and Fees Deduction | 51033 | 1040 | ||
| Domestic Production Activities Deduction (F8903) | 51035 | 1040 | ||
| Other Adjustments Affecting AGI | 51037 | 1040 | ||
| "WBF" for the Deduction for Whistleblower Fees | 51037a | 1040 | ||
| Jury Duty Fees | 51037b | 1040 | ||
| Foreign Income Housing Deduction | 51037c | 1040 | ||
| Personal Property Rental Expenses | 51037d | 1040 | ||
| Reforestation Amortization | 51037e | 1040 | ||
| Repayment of Supplement Unemployment Benefits | 51037f | 1040 | ||
| Contributions to Section 501(c) Plans | 51037g | 1040 | ||
| Contributions to Section 403(b) Plans | 51037h | 1040 | ||
| Deduction for Clean-fuel Vehicles | 51037i | 1040 | ||
| Unlawful Discrimination Claim Fees | 51037j | 1040 | ||
| Standard Deduction | 51036 | 1040, 1040A | ||
| Certain Business Expenses from F2106(EZ ) | 51038 | 1040 | ||
| Health Saving Account (F8889) | 51039 | 1040 | ||
| Alternative Minimum Tax | 61041 | 1040 | ||
| Additional Taxes | 61042 | 1040 | ||
| Foreign Tax Credit | 61043 | 1040 | ||
| Child or Dependent Care Credit | 61044 | 1040, 1040A | ||
| Elderly or Disabled Credit | 61045 | 1040, 1040A | ||
| Education Credit | 61046 | 1040, 1040A | ||
| Rate Reduction Credit | 61047 | 1040, 1040A | ||
| Child Tax Credit | 61048 | 1040, 1040A | ||
| Adoption Credit | 61049 | 1040, 1040A | ||
| Other Credits From Forms 3800, 8396, 8801, etc. | 61050 | 1040 | ||
| Other Credits From Form 3800 | 61050a | 1040 | ||
| Other Credits From Form 8801 | 61050b | 1040 | ||
| Other Credits From Form 8396 | 61050c | 1040 | ||
| Other Credits From Form 8859 | 61050d | 1040 | ||
| Retirement Savings Contribution Credit | 61051 | 1040 | ||
| Residential Energy Credit | 61052 | 1040 | ||
| Self-Employment Tax | 61053 | 1040 | ||
| Social Security and Medicare Tax on Tip Income | 61054 | 1040 | ||
| Tax on Qualified Plans | 61055 | 1040 | ||
| Advance Earned Income Credit Payments | 61056 | 1040, 1040A | ||
| Household Employment Taxes | 61057 | 1040 | ||
| Uncollected SS & Medicare Tax on Wages (F8919) | 61058 | 1040 | ||
| W-2/1099 Federal Income Tax Withholding | 61059 | 1040, 1040A, 1040EZ | ||
| Estimated Tax Payments/Prior Year Overassessment | 61060 | 1040, 1040A | ||
| Earned Income Tax Credit | 61061 | 1040, 1040A, 1040EZ | ||
| NonTaxable Combat Pay Election | 61061b | 1040, 1040A, 1040EZ | ||
| Excess Social Security and RRTA Tax Withheld | 61062 | 1040 | ||
| Additional Child Tax Credit | 61063 | 1040, 1040A | ||
| Amount Paid With Extension to File | 61064 | 1040 | ||
| Frozen Refund | 61065 | 1040 | ||
| Form 2349 | 61065a | 1040 | ||
| Form 4136 | 61065b | 1040 | ||
| Form 8885 | 61065c | 1040 | ||
| Form 8801 - Refundable Credit | 61065d | 1040 | ||
| Other Taxes | 61066 | 1040 | ||
| First Time Homebuyer Credit from Form 5405 | 61069 | 1040 | ||
| Recovery Rebate Credit | 61070 | 1040 | ||
| Federal Telephone Excise Tax Credit | 61071 | 1040, 1040A, 1040EZ | ||
| Statutory Adjustment | 999999 | Any | ||
| Other Income | 4TH01 | Any | ||
| Other Deduction/Expense | 5TH01 | Any | ||
| Other Tax/Credit | 6TH01 | Any | ||
| Medical and Dental Expenses | 5A001 | SCH A | ||
| State and Local Income Taxes | 5A005 | SCH A | ||
| State Sales Tax | 5A005b | SCH A | ||
| Real Estate Taxes | 5A006 | SCH A | ||
| Personal Property Taxes | 5A007 | SCH A | ||
| Other Taxes | 5A008 | SCH A | ||
| Home Mortgage Interest and Points From Form 1098 | 5A010 | SCH A | ||
| Home Mortgage Interest Not From Form 1098 | 5A011 | SCH A | ||
| Points Not From Form 1098 | 5A012 | SCH A | ||
| Investment Interest | 5A013 | SCH A | ||
| Qualified Mortgage Insurance Premiums | 5A014 | SCH A | ||
| Cash Contributions | 5A015 | SCH A | ||
| Non-Cash Contributions | 5A016 | SCH A | ||
| Contributions Carryover | 5A017 | SCH A | ||
| Casualty or Theft Loss | 5A019 | SCH A | ||
| Other Unreimbursed Employee Expenses | 5A020 | SCH A | ||
| Tax Preparation Fees | 5A021 | SCH A | ||
| Other Expenses Subject to 2% AGI Limitation | 5A022 | SCH A | ||
| Other Miscellaneous Deductions | 5A027 | SCH A | ||
| Gambling Losses | 5A028 | SCH A | ||
| Vehicle Expense | 52101 | 2106, 2106EZ | ||
| Parking, Tolls, and Transportation – Not Away From Home | 52102 | 2106, 2106EZ | ||
| Travel Expense – Away From Home Overnight | 52103 | 2106, 2106EZ | ||
| Other Business Expenses | 52104 | 2106, 2106EZ | ||
| Meals and Entertainment | 52105 | 2106, 2106EZ | ||
| Expense Reimbursement – Not Reported | 52107 | 2106 | ||
| Gross Receipts or Sales | 4C101, 4C201, 4C301 | SCH C1, C2, C3, C-EZ | ||
| Returns and Allowances | 4C102, 4C202, 4C302 | SCH C1, C2, C3 | ||
| Cost of Goods Sold | 5C104, 5C204, 5C304 | SCH C1, C2, C3 | ||
| Other Income | 4C106, 4C206, 4C306 | SCH C1, C2, C3 | ||
| Advertising | 5C108, 5C208, 5C308 | SCH C1, C2, C3 | ||
| Bad Debts From Sales or Services | 5C109, 5C209, 5C309 | SCH C1, C2, C3 | ||
| Car and Truck Expenses | 5C110, 5C210, 5C310 | SCH C1, C2, C3 | ||
| Commissions and Fees | 5C111, 5C211, 5C311 | SCH C1, C2, C3 | ||
| Contract Labor | 5C160, 5C260, 5C360 | SCH C1, C2, C3 | ||
| Depletion | 5C112, 5C212, 5C312 | SCH C1, C2, C3 | ||
| Depreciation and Sec. 179 Expense | 5C113, 5C213, 5C313 | SCH C1, C2, C3 | ||
| Employee Benefits Programs | 5C114, 5C214, 5C314 | SCH C1, C2, C3 | ||
| Insurance (Other Than Health) | 5C115, 5C215, 5C315 | SCH C1, C2, C3 | ||
| Interest – Mortgage | 5C116a, 5C216a, 5C316a | SCH C1, C2, C3 | ||
| Interest – Other | 5C116b, 5C216b, 5C316b | SCH C1, C2, C3 | ||
| Legal and Professional Services | 5C117, 5C217, 5C317 | SCH C1, C2, C3 | ||
| Office Expenses | 5C118, 5C218, 5C318 | SCH C1, C2, C3 | ||
| Pension and Profit-Sharing Plans | 5C119, 5C219, 5C319 | SCH C1, C2, C3 | ||
| Rent or Lease – Vehicles, Machinery, and Equip. | 5C120a, 5C220a, 5C320a | SCH C1, C2, C3 | ||
| Rent or Lease – Other Business Property | 5C120b, 5C220b, 5C320b | SCH C1, C2, C3 | ||
| Repairs and Maintenance | 5C121, 5C221, 5C321 | SCH C1, C2, C3 | ||
| Supplies | 5C122, 5C222, 5C322 | SCH C1, C2, C3 | ||
| Taxes and Licenses | 5C123, 5C223, 5C323 | SCH C1, C2, C3 | ||
| Travel | 5C124a, 5C224a, 5C324a | SCH C1, C2, C3 | ||
| Meals and Entertainment | 5C124b, 5C224b, 5C324b | SCH C1, C2, C3, C-EZ | ||
| Utilities | 5C125, 5C225, 5C325 | SCH C1, C2, C3 | ||
| Wages | 5C126, 5C226, 5C326 | SCH C1, C2, C3 | ||
| Other Expenses | 5C127, 5C227, 5C327 | SCH C1, C2, C3, C-EZ | ||
| Expenses for Business Use of Home | 5C130, 5C230, 5C330 | SCH C1, C2, C3 | ||
| Beginning Inventory | 5C135, 5C235, 5C335 | SCH C1, C2, C3 | ||
| CGS – Purchases | 5C136, 5C236, 5C336 | SCH C1, C2, C3 | ||
| CGS – Cost of Labor | 5C137, 5C237, 5C337 | SCH C1, C2, C3 | ||
| CGS – Materials and Supplies | 5C138, 5C238, 5C338 | SCH C1, C2, C3 | ||
| CGS – Other Costs | 5C139, 5C239, 5C339 | SCH C1, C2, C3 | ||
| Ending Inventory | 5C141, 5C241, 5C341 | SCH C1, C2, C3 | ||
| Accounting Method | 7C1F, 7C2F, 7C3F | SCH C1, C2, C3 | ||
| Gross Receipts | 4C101z | SCH C-EZ | ||
| Total Expenses – Optional Lines 2a/2b not used | 5C150 | SCH C-EZ | ||
| Optional Meals & Entertainment | 5C124z | SCH C-EZ | ||
| Optional Non-Deductible Meals & Entertainment | 5C124c | SCH C-EZ | ||
| Optional Other Expenses | 5C150z | SCH C-EZ | ||
| Short-Term Gain/Loss – Assets Held 1 Year or Less | 4D001 | SCH D | ||
| Short-Term Gain/Loss–- Forms 6252, 4684, 6781, 8824 | 4D004 | SCH D | ||
| Net Short-Term Gain/Loss from Partnership, S-Corp., Estate, or Trust From SCH K-1 | 4D005 | SCH D | ||
| Short-Term Capital Loss Carryover | 4D006 | SCH D | ||
| Long-Term Gain/Loss – Assets Held More Than 1 Year | 4D008 | SCH D | ||
| Long-Term Gain/Loss – Forms 4797, 2439, 6252, 4684, 6781, 8824 | 4D011 | SCH D | ||
| Net Long-Term Gain/Loss from Partnership, S-Corp., Estate, or Trust From SCH K-1 | 4D012 | SCH D | ||
| Capital Gain Distributions | 4D013d | SCH D | ||
| Long-Term Capital Loss Carryover | 4D014 | SCH D | ||
| Rents Received | 4E103, 4E203, 4E303 | SCH E1, E2, E3 | ||
| Royalties Received | 4E104, 4E204, 4E304 | SCH E1, E2, E3 | ||
| Advertising | 5E105, 5E205, 5E305 | SCH E1, E2, E3 | ||
| Auto and Travel | 5E106, 5E206, 5E306 | SCH E1, E2, E3 | ||
| Cleaning and Maintenance | 5E107, 5E207, 5E307 | SCH E1, E2, E3 | ||
| Commissions | 5E108, 5E208, 5E308 | SCH E1, E2, E3 | ||
| Insurance | 5E109, 5E209, 5E309 | SCH E1, E2, E3 | ||
| Legal and Other Professional Fees | 5E110, 5E210, 5E310 | SCH E1, E2, E3 | ||
| Management Fees | 5E111, 5E211, 5E311 | SCH E1, E2, E3 | ||
| Mortgage Interest | 5E112, 5E212, 5E312 | SCH E1, E2, E3 | ||
| Other Interest | 5E113, 5E213, 5E313 | SCH E1, E2, E3 | ||
| Repairs | 5E114, 5E214, 5E314 | SCH E1, E2, E3 | ||
| Supplies | 5E115, 5E215, 5E315 | SCH E1, E2, E3 | ||
| Taxes | 5E116, 5E216, 5E316 | SCH E1, E2, E3 | ||
| Utilities | 5E117, 5E217, 5E317 | SCH E1, E2, E3 | ||
| Other Expenses | 5E118, 5E218, 5E318 | SCH E1, E2, E3 | ||
| Depreciation Expense or Depletion | 5E120, 5E220, 5E320 | SCH E1, E2, E3 | ||
| Real Estate Loss After Passive Limitation | 4E123, 4E223, 4E323 | SCH E1, E2, E3 | ||
| Income or Loss – Partnerships, Sub S Corps, Passive or Non-Passive Activities | 4E131 | SCH E1 | ||
| Income or Loss–- Estates or Trusts , Passive or Non-Passive Activities | 4E136 | SCH E1 | ||
| REMIC Income or Loss | 4E138 | SCH E1 | ||
| Net Farm Rental Income or Loss | 4E139 | SCH E1 | ||
| Sales of Livestock and Other Items You Bought for Resale | 4F101, 4F201 | SCH F1, F2 | ||
| Cost or Other Basis of Livestock and Other Items On Line 1 | 5F102, 5F202 | SCH F1, F2 | ||
| Sales of Raised Livestock, Produce, Grains, Etc. | 4F104, 4F204 | SCH F1, F2 | ||
| Cooperative Distributions | 4F105, 4F205 | SCH F1, F2 | ||
| Agricultural Program Payments | 4F106, 4F206 | SCH F1, F2 | ||
| Commodity Credit Corporation Loans Reported | 4F107a, 4F207a | SCH F1, F2 | ||
| Commodity Credit Corporation Loans Forfeited | 4F107b 4F207b | SCH F1, F2 | ||
| Crop Insurance Proceeds and Disaster Payments | 4F108, 4F208 | SCH F1, F2 | ||
| Custom Hire (Machine Work) Income | 4F109, 4F209 | SCH F1, F2 | ||
| Other Income | 4F110, 4F210 | SCH F1, F2 | ||
| Car and Truck Expenses | 5F112, 5F212 | SCH F1, F2 | ||
| Chemicals | 5F113, 5F213 | SCH F1, F2 | ||
| Conservation Expenses | 5F114, 5F214 | SCH F1, F2 | ||
| Custom Hire (Machine Work) | 5F115, 5F215 | SCH F1, F2 | ||
| Depreciation and Section 179 Expense | 5F116, 5F216 | SCH F1, F2 | ||
| Employee Benefit Programs - | 5F117, 5F217 | SCH F1, F2 | ||
| Feed Purchases | 5F118, 5F218 | SCH F1, F2 | ||
| Fertilizer and Lime | 5F119, 5F219 | SCH F1, F2 | ||
| Freight and Trucking | 5F120, 5F220 | SCH F1, F2 | ||
| Gasoline, Fuel, and Oil | 5F121, 5F221 | SCH F1, F2 | ||
| Insurance (Other Than Health) | 5F122, 5F222 | SCH F1, F2 | ||
| Interest – Mortgage | 5F123a, 5F223a | SCH F1, F2 | ||
| Interest – Other | 5F123b, 5F223b | SCH F1, F2 | ||
| Labor Hired | 5F124, 5F224 | SCH F1, F2 | ||
| Pension and Profit-Sharing Plans | 5F125, 5F225 | SCH F1, F2 | ||
| Rent or Lease – Vehicles, Machinery, and Equipment | 5F126a, 5F226a | SCH F1, F2 | ||
| Rent or Lease – Other | 5F126b, 5F226b | SCH F1, F2 | ||
| Repairs and Maintenance | 5F127, 5F227 | SCH F1, F2 | ||
| Seeds and Plants Purchased | 5F128, 5F228 | SCH F1, F2 | ||
| Storage and Warehousing | 5F129, 5F229 | SCH F1, F2 | ||
| Supplies Purchased | 5F130, 5F230 | SCH F1, F2 | ||
| Taxes | 5F131, 5F231 | SCH F1, F2 | ||
| Utilities | 5F132, 5F232 | SCH F1, F2 | ||
| Veterinary, Breeding and Medicine | 5F133, 5F233 | SCH F1, F2 | ||
| Other Expenses | 5F134, 5F234 | SCH F1, F2 | ||
| Beginning Inventory | 5F146, 5F246 | SCH F1, F2 | ||
| Ending Inventory | 5F149, 5F249 | SCH F1, F2 | ||
| Accounting Method | 7F1C, 7F2C | SCH F1, F2 | ||
| Accuracy-Related Penalty | 62401 | |||
| Fraud Penalty | 62402 | |||
| Delinquency Penalty | 62403 | |||
| Estimated Tax Penalty | 62404 | |||
| Promoter Penalties | 62405 | |||
| Other Penalties (includes FBAR) | 62410 | |||
| Change/No Change | 99999 | |||
| DeMinimus Amount | 699999 | |||
| Special IMF Issue Codes – For Compliance Campus Use Only | ||||
| Issue | Code | Form | ||
| Schedule C Net Gain/Loss | 4CGL | SCH C1 | ||
| Schedule F Net Gain/Loss | 4FGL | SCH F1 | ||
| Code | Issue | Form | ||
|---|---|---|---|---|
| 000 | Issue does not exist | |||
| 001 | Precontact Analysis | |||
| 002 | Pre - Exam Conference | |||
| 003 | Preliminary Examination Time | |||
| 004 | Preparing Examination Plan | |||
| 005 | Coordination | |||
| 006 | Travel Time | |||
| 007 | Report Preparation | |||
| 008 | Examination Critique | |||
| 009 | Meetings | |||
| 010 | Review Protest / Prepare Rebuttal | |||
| 010–01 | Fast Track | |||
| 011 | Penalty Consideration | |||
| 012 | Form 5699 (Information Document Request Log) | |||
| 013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) | |||
| 014 | Referrals to Specialists | |||
| 015 | Financial Interest | |||
| 016 | Correspondence | |||
| 017 | POA / Form 8821 (Tax Information Authorization) | |||
| 018 | Statute of Limitations | |||
| 020 | Prior Revenue Agent Report | |||
| 021 | Prior Appeals Report | |||
| 022 | Joint Committee Reports | |||
| 024 | Risk Analysis | |||
| 030 | Administrative Lead Sheet | |||
| 031 | LMSB Quality Measurement System Check Sheet | |||
| 032 | LMSB Joint Audit Planning Process Tool | |||
| 033 | Pre-audit Interview History Lead Sheet | |||
| 034 | Examiner's RRA 98 Compliance Guide | |||
| 035 | Team Manager Check sheet | |||
| 060 | Claims | |||
| 061 | Self-Audit Adjustments (Affirmative Adjustments) | |||
| 080 | Planning File | |||
| 100 | Balance sheet (No Balance Sheet Attached) | SCH L | ||
| 101 | Cash | SCH L | ||
| 102 | Trade notes & accounts receivable | SCH L | ||
| 102–01 | Allowance for bad debts | SCH L | ||
| 103 | Inventories | SCH L | ||
| 104 | U.S. government obligations | SCH L | ||
| 105 | Tax-exempt securities | SCH L | ||
| 106 | Other current assets | SCH L | ||
| 107 | Loans to stockholders | SCH L | ||
| 108 | Mortgage & real estate loans | SCH L | ||
| 109 | Other investments | SCH L | ||
| 110 | Buildings & other depreciable assets | SCH L | ||
| 110–01 | Accumulated depreciation | SCH L | ||
| 111 | Depletable assets | SCH L | ||
| 111–01 | Accumulated depletion | SCH L | ||
| 112 | Land | SCH L | ||
| 113 | Intangible assets | SCH L | ||
| 113–01 | Accumulated amortization | SCH L | ||
| 114 | Other assets | SCH L | ||
| 216 | Accounts payable | SCH L | ||
| 217 | Mortgages, notes, bonds payable in less than 1 yr. | SCH L | ||
| 218 | Other current liabilities | SCH L | ||
| 218–01 | Related party accruals | SCH L | ||
| 219 | Loans from stockholders | SCH L | ||
| 220 | Mortgages, notes, bonds payable in 1 year or more | SCH L | ||
| 221 | Other liabilities | SCH L | ||
| 322 | Capital stock | SCH L | ||
| 322–01 | Preferred | SCH L | ||
| 322–02 | Common | SCH L | ||
| 323 | Paid-in or capital surplus | SCH L | ||
| 324 | Retained earnings – appropriated | SCH L | ||
| 325 | Retained earnings – unappropriated (M-2) | SCH L | ||
| 325–01 | Reconciliation of Retained Earnings | SCH L | ||
| 326 | Cost of treasury stock | SCH L | ||
| 327 | Adjustments to shareholders Equity | SCH L | ||
| 328 | Distribution of property | SCH L | ||
| 329 | Distributions, bargain sale | SCH L | ||
| 401 | Gross receipts or sales | 1120 | ||
| 401-01 | Sales to related entities | 1120 | ||
| 402 | Returns & allowances | 1120 | ||
| 404 | Dividend | 1120 | ||
| 405 | Interest income | 1120 | ||
| 406 | Gross rents | 1120 | ||
| 407 | Gross royalties | 1120 | ||
| 408 | Capital gain net income from Schedule D | 1120 | ||
| 409 | Net gain (loss) from Form 4797, Part II | 1120 | ||
| 410 | Other income | 1120 | ||
| 420 | Extraterritorial income | 1120 | ||
| 430 | Income (Expense) Flow-through from Other Entities | 1120 | ||
| 502 | Cost of goods sold | 1120 | ||
| 502-01 | Inventory (Beginning) | SCH A | ||
| 502-02 | Purchases | SCH A | ||
| 502-03 | Cost of labor | SCH A | ||
| 502-04 | Additional Section 263A costs | SCH A | ||
| 502-05 | Other costs | SCH A | ||
| 502-10 | Inventory (Ending) | SCH A | ||
| 512 | Compensation of officers | 1120 | ||
| 513 | Salaries & wages | 1120 | ||
| 514 | Repairs & maintenance | 1120 | ||
| 515 | Bad debts | 1120 | ||
| 516 | Rents | 1120 | ||
| 517 | Taxes & licenses | 1120 | ||
| 518 | Interest expense | 1120 | ||
| 519 | Charitable contributions | 1120 | ||
| 520 | Depreciation | 1120 | ||
| 521 | Depreciation (other than page 1 – (Form 1120) | 1120 | ||
| 522 | Depletion | 1120 | ||
| 523 | Advertising | 1120 | ||
| 524 | Pension, profit sharing plans | 1120 | ||
| 525 | Employee benefit programs | 1120 | ||
| 526 | Other deductions (not listed) | 1120 | ||
| 526-01 | Administrative fees | 1120 | ||
| 526-02 | Amortization | 1120 | ||
| 526-03 | Auto & truck expenses | 1120 | ||
| 526-04 | Bonus expense | 1120 | ||
| 526-05 | Consulting fees | 1120 | ||
| 526-06 | Contract labor | 1120 | ||
| 526-07 | Commissions | 1120 | ||
| 526-08 | Computer expense | 1120 | ||
| 526-09 | Dues & subscriptions | 1120 | ||
| 526-10 | Education expenses | 1120 | ||
| 526-11 | Equipment rental | 1120 | ||
| 526-12 | Fringe benefits | 1120 | ||
| 526-13 | Fuel expense | 1120 | ||
| 526-14 | Gifts & awards expenses | 1120 | ||
| 526-15 | Insurance expenses | 1120 | ||
| 526-16 | Janitorial services | 1120 | ||
| 526-17 | Leasing expense | 1120 | ||
| 526-18 | Legal & professional fees | 1120 | ||
| 526-19 | License & permit expenses | 1120 | ||
| 526-20 | Maintenance & cleaning | 1120 | ||
| 526-21 | Management & director fees | 1120 | ||
| 526-22 | Meals & entertainment | 1120 | ||
| 526-23 | Meeting, seminars, conventions | 1120 | ||
| 526-24 | Miscellaneous expenses | 1120 | ||
| 526-25 | Other expenses | 1120 | ||
| 526-26 | Outside services | 1120 | ||
| 526-27 | Postage & courier expense | 1120 | ||
| 526-28 | Proposal or bidding expense | 1120 | ||
| 526-29 | Public relations expense | 1120 | ||
| 526-30 | Publication expense | 1120 | ||
| 526-31 | Recruiting & training | 1120 | ||
| 526-32 | Research & development | 1120 | ||
| 526-33 | Royalty expense | 1120 | ||
| 526-34 | Security expense | 1120 | ||
| 526-35 | Shipping, freight & handling | 1120 | ||
| 526-36 | Supplies – office | 1120 | ||
| 526-37 | Supplies – tools & factory | 1120 | ||
| 526-38 | Telephone expense | 1120 | ||
| 526-39 | Travel expense | 1120 | ||
| 526-40 | Utility expense | 1120 | ||
| 527 | Domestic production activities deduction | 1120 | ||
| 528 | Reconcile Schedule M-1 (Reconcile 1120A Part IV) | 1120 | ||
| 529–01 | Net operating loss deduction (NOLD) | 1120 | ||
| 529–02 | Special deductions | 1120 | ||
| 601 | Income tax computation | SCH J | ||
| 601-01 | Member of controlled group | SCH J | ||
| 601-02 | Tax brackets & additional tax allocations | SCH J | ||
| 601-03 | Qualified personal service corporation | SCH J | ||
| 601-04 | Additions to "regular" income tax | SCH J | ||
| 604 | Credits | SCH J | ||
| 604-01 | Foreign tax credit | SCH J | ||
| 604-02 | Possessions tax credit | SCH J | ||
| 604-03 | Orphan drug credit | SCH J | ||
| 604-04 | Nonconventional source fuel credit | SCH J | ||
| 604-05 | Qualified electric vehicle credit | SCH J | ||
| 604-06 | General business credits | SCH J | ||
| 604-07 | Credit for prior year minimum tax | SCH J | ||
| 604-08 | Prepayment credits | 1120 | ||
| 604–09 | Bond Credits | SCH J | ||
| 605 | Research Credit | 1120 | ||
| 606 | Other Nonrefundable Credits | 1120 | ||
| 607 | Personal holding company tax | 1120 | ||
| 608 | Recapture taxes | 1120 | ||
| 609 | Alternative minimum tax | SCH J | ||
| 609–01 | AMT Adjustments and Preferences | SCH J | ||
| 609–02 | Pre-Adjustment AMTI | SCH J | ||
| 609–03 | Adjusted Current Earnings | SCH J | ||
| 609–04 | AMT Net Operating Loss Deduction | SCH J | ||
| 609–05 | Alternative Minimum Taxable Income | SCH J | ||
| 609–06 | Alternative Minimum Tax | SCH J | ||
| 609–07 | AMT Foreign Tax Credit | SCH J | ||
| 609–08 | Tentative Minimum Tax | SCH J | ||
| 609–09 | Environmental tax | SCH J | ||
| 610-01 | Accumulated earnings tax | SCH J | ||
| 610-02 | Other taxes | SCH J | ||
| 610-03 | Additions to "regular" total tax | SCH J | ||
| 610–04 | Lookback Interest | SCH J | ||
| 611 | Enhanced Oil Recovery Credits | SCH J | ||
| 622–03 | Additional LIFO reserve tax | SCH J | ||
| 623–01 | Payments | SCH J | ||
| 623–02 | Tax deposits | SCH J | ||
| 623–06 | Fuel tax credit | SCH J | ||
| 623–07 | Telephone Excise Tax credit | 1120 | ||
| 624–01 | Accuracy-Related Penalty | |||
| 624–02 | Fraud penalty | |||
| 624–03 | Delinquency penalty | |||
| 624–04 | Estimated Tax penalty | |||
| 624–05 | Promoter Penalties | |||
| 624–10 | Other penalties (includes FBAR) | |||
| 630 | Renewable Electricity Tax Credit | SCH J | ||
| 631 | Refined Coal Tax Credit | SCH J | ||
| 632 | Indian Coal Production Tax Credit | SCH J | ||
| 701 | Minutes & other records | |||
| 702 | Intercorporate allocations | |||
| 703 | Acquisitions, liquidations, reorganizations | |||
| 703-01 | Schedule M-2 | SCH M2 | ||
| 703–02 | "S" Corp. vs. "C " Corp Issues | |||
| 704 | Corporate slush fund checks | |||
| 705 | Consolidations | 1120 | ||
| 706 | Section 482 potential | |||
| 706–01 | Advance Pricing Agreement | |||
| 707 | Accounting method | |||
| 708 | Initial return - IRC 195, 246, 1060 | 1120 | ||
| 709 | Final return - distributions | 1120 | ||
| 710 | Related party transactions | |||
| 711 | Distributions from earnings & profits | |||
| 712 | Distributions in excess of basis | |||
| 713 | Mandatory compliance checks | |||
| 713–01 | Related returns | |||
| 713–02 | Prior & subsequent returns | |||
| 713–03 | Minimum inventory checks | |||
| 713–04 | Minimum income probe | |||
| 713–05 | Other filing checks | |||
| 713–06 | Officers' Returns | |||
| 713–07 | Partnership | |||
| 722 | NOL – Shareholder Basis | |||
| 724 | TEFRA | |||
| 726 | Potentially abusive schemes | |||
| 726–01 | Form 8275 disclosure statement | |||
| 726–02 | From 8886 reportable transaction | |||
| 726-03 | Transaction lacking economic substance | |||
| 732 | Corporate level limits | |||
| 750 | M-3 | |||
| 750–01 | M3 Part 1: Financial Statement | |||
| 750–02 | M3 Part 1: Includible & Non-includible entities | |||
| 750–03 | M3 Part 2: Income | |||
| 750–04 | M3 Part 3: Expenses & deductions | |||
| 801 | Statistical sampling procedures | |||
| 804 | Other Classified Issue # 1 | |||
| 805 | Other Classified Issue # 2 | |||
| 806 | Other Classified Issue # 3 | |||
| 807 | Other Classified Issue # 4 | |||
| 808 | Other Classified Issue # 5 | |||
| 809 | Other Classified Issue # 6 | |||
| Code | Issue | Form | ||
|---|---|---|---|---|
| 000 | Issue does not exist | |||
| 001 | Precontact Analysis | |||
| 002 | Pre - Exam Conference | |||
| 003 | Preliminary Examination Time | |||
| 004 | Preparing Examination Plan | |||
| 005 | Coordination | |||
| 006 | Travel Time | |||
| 007 | Report Preparation | |||
| 008 | Examination Critique | |||
| 009 | Meetings | |||
| 010 | Review Protest / Prepare Rebuttal | |||
| 010–01 | Fast Track | |||
| 011 | Penalty Consideration | |||
| 012 | Form 5699 (Information Document Request Log) | |||
| 013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) | |||
| 014 | Referrals to Specialists | |||
| 015 | Financial Interest | |||
| 016 | Correspondence | |||
| 017 | POA / Form 8821 (Tax Information Authorization) | |||
| 018 | Statute of Limitations | |||
| 020 | Prior Revenue Agent Report | |||
| 021 | Prior Appeals Report | |||
| 022 | Joint Committee Reports | |||
| 024 | Risk Analysis | |||
| 030 | Administrative Lead Sheet | |||
| 031 | LMSB Quality Measurement System Check Sheet | |||
| 032 | LMSB Joint Audit Planning Process Tool | |||
| 033 | Pre-audit Interview History Lead Sheet | |||
| 034 | Examiner's RRA 98 Compliance Guide | |||
| 035 | Team Manager Check sheet | |||
| 060 | Claims | |||
| 061 | Self-Audit Adjustments (Affirmative Adjustments) | |||
| 080 | Planning File | |||
| 100 | Balance sheet (No Balance Sheet Attached) | SCH L | ||
| 101 | Cash | SCH L | ||
| 102 | Trade notes & accounts receivable | SCH L | ||
| 102–01 | Allowance for bad debts | SCH L | ||
| 103 | Inventories | SCH L | ||
| 104 | U.S. government obligations | SCH L | ||
| 105 | Tax-exempt securities | SCH L | ||
| 106 | Other current assets | SCH L | ||
| 107 | Loans to shareholders | SCH L | ||
| 108 | Mortgage & real estate loans | SCH L | ||
| 109 | Other investments | SCH L | ||
| 110 | Buildings & other depreciable assets | SCH L | ||
| 110–01 | Accumulated depreciation | SCH L | ||
| 111 | Depletable assets | SCH L | ||
| 111–01 | Accumulated depletion | SCH L | ||
| 112 | Land (net of any amortization) | SCH L | ||
| 113 | Intangible assets | SCH L | ||
| 113–01 | Accumulated amortization | SCH L | ||
| 114 | Other assets | SCH L | ||
| 216 | Accounts payable | SCH L | ||
| 217 | Mortgages, notes, bonds payable in less than 1 yr. | SCH L | ||
| 218 | Other current liabilities | SCH L | ||
| 218-01 | Related party accruals | SCH L | ||
| 219 | Loans from shareholders | SCH L | ||
| 220 | Mortgages, notes, bonds payable in 1 year or more | SCH L | ||
| 221 | Other liabilities | SCH L | ||
| 322 | Capital stock | SCH L | ||
| 323 | Additional paid-in capital | SCH L | ||
| 325 | Retained earnings | SCH L | ||
| 325-01 | Reconciliation of retained earnings | SCH L | ||
| 326 | Cost of treasury stock | SCH L | ||
| 327 | Adjustment to shareholders' equity | SCH L | ||
| 401 | Gross receipts or sales | 1120S | ||
| 401–01 | Sales to related entities | 1120S | ||
| 402 | Returns and allowances | 1120S | ||
| 409 | Net gain (loss) from Form 4797, Part II | 1120S | ||
| 410 | Other income (loss) | 1120S | ||
| 410-01 | Partnership income (loss) (Tiered Entity) | 1120S | ||
| 410–02 | Cancellation of Debt Income | 1120S | ||
| 502 | Cost of goods sold | 1120S | ||
| 502-01 | Inventory (beginning) | SCH A | ||
| 502-02 | Purchases | SCH A | ||
| 502-03 | Cost of labor | SCH A | ||
| 502-04 | Additional Section 263A costs | SCH A | ||
| 502-05 | Other costs | SCH A | ||
| 502-10 | Inventory (ending) | SCH A | ||
| 512 | Compensation of officers | 1120S | ||
| 513 | Salaries & wages | 1120S | ||
| 514 | Repairs & maintenance | 1120S | ||
| 515 | Bad debts | 1120S | ||
| 516 | Rents | 1120S | ||
| 517 | Taxes & licenses | 1120S | ||
| 518 | Interest | 1120S | ||
| 519 | Charitable contributions | SCH K | ||
| 520 | Depreciation | 1120S | ||
| 521 | Depreciation (other than page 1 – Form 1120S) | 1120S | ||
| 522 | Depletion | SCH K | ||
| 523 | Advertising | 1120S | ||
| 524 | Pension, profit sharing plans, etc. plans | 1120S | ||
| 525 | Employee benefit programs | 1120S | ||
| 526 | Other deductions (not listed) | 1120S | ||
| 526-01 | Administrative fees | 1120S | ||
| 526-02 | Amortization | 1120S | ||
| 526-03 | Automobile expense | 1120S | ||
| 526-04 | Bonus expense | 1120S | ||
| 526-05 | Consulting fees | 1120S | ||
| 526-06 | Contract labor | 1120S | ||
| 526-07 | Commissions | 1120S | ||
| 526-08 | Computer expense | 1120S | ||
| 526-09 | Dues & subscriptions | 1120S | ||
| 526-10 | Education expenses | 1120S | ||
| 526-11 | Equipment rental | 1120S | ||
| 526-12 | Fringe benefits | 1120S | ||
| 526-13 | Fuel expense | 1120S | ||
| 526-14 | Gifts & awards expenses | 1120S | ||
| 526-15 | Insurance expenses | 1120S | ||
| 526-16 | Janitorial services | 1120S | ||
| 526-17 | Leasing expense | 1120S | ||
| 526-18 | Legal & professional fees | 1120S | ||
| 526-19 | License & permit expenses | 1120S | ||
| 526-20 | Maintenance & cleaning | 1120S | ||
| 526-21 | Management & director fees | 1120S | ||
| 526-22 | Meals & entertainment | 1120S | ||
| 526-23 | Meeting, seminars & conventions | 1120S | ||
| 526-24 | Miscellaneous expenses | 1120S | ||
| 526-25 | Other expenses | 1120S | ||
| 526-26 | Outside services | 1120S | ||
| 526-27 | Postage & courier expense | 1120S | ||
| 526-28 | Proposal or bidding expense | 1120S | ||
| 526-29 | Public relations expense | 1120S | ||
| 526-30 | Publication expense | 1120S | ||
| 526-31 | Recruiting & training | 1120S | ||
| 526-32 | Research & development | 1120S | ||
| 526-33 | Royalty expense | 1120S | ||
| 526-34 | Security expense | 1120S | ||
| 526-35 | Shipping, freight & handling | 1120S | ||
| 526-36 | Supplies – office | 1120S | ||
| 526-37 | Supplies – tools & factory | 1120S | ||
| 526-38 | Telephone expense | 1120S | ||
| 526-39 | Travel expense | 1120S | ||
| 526-40 | Utility expense | 1120S | ||
| 527 | Domestic Production Activities | 1120S | ||
| 528 | Schedule M-1 (Book vs. Tax) | 1120S | ||
| 528-01 | Schedule M-2 (AAA Analysis) | 1120S | ||
| 528–02 | SCH M2 - Other Adjustment Account Analysis | 1120S | ||
| 528–03 | SH Undistributed PTI | 1120S | ||
| 610–04 | Lookback Interest | 1120S | ||
| 622-01 | Excess net passive income tax | 1120S | ||
| 622-02 | Tax from Schedule D (Built in gains) | 1120S | ||
| 622-03 | Additional LIFO reserve tax | 1120S | ||
| 623–01 | Payments | 1120S | ||
| 623–02 | Tax Deposits | 1120S | ||
| 623-06 | Fuel Tax credit | 1120S | ||
| 623–07 | Telephone Excise Tax credit | 1120S | ||
| 624–01 | Accuracy-Related Penalty | |||
| 624–02 | Fraud penalty | |||
| 624–03 | Delinquency penalty | |||
| 624–04 | Estimated Tax penalty | |||
| 624–05 | Promoter Penalties | |||
| 624–10 | Other penalties (includes FBAR) | |||
| 701 | Minutes & other records | |||
| 703 | Acquisitions, mergers & reorganizations | |||
| 703-01 | Schedule M-2 | |||
| 706 | Section 482 potential | |||
| 707 | Method of accounting | |||
| 708 | Initial return | |||
| 709 | Final return | |||
| 710 | Related party transactions | |||
| 713 | Mandatory compliance checks | |||
| 713–01 | Related returns | |||
| 713–02 | Prior & subsequent returns | |||
| 713–03 | Minimum inventory checks | |||
| 713–04 | Minimum income probe | |||
| 713–05 | Other filing checks | |||
| 723 | Changes in ownership | |||
| 724 | TEFRA | |||
| 725 | Character of income (separately stated items) | |||
| 726 | Potentially abusive schemes | |||
| 726-01 | Form 8275 disclosure statement | |||
| 726-02 | From 8886 reportable transaction | |||
| 726-03 | Transaction lacking economic substance | |||
| 727 | Termination of Invalid S Election | |||
| 728 | Reconcile K-1's to Schedule K | |||
| 729 | Losses and deduction claimed in excess of stock and debt basis | |||
| 730 | Passive activity losses and material participation | |||
| 731 | IRC § 469 - At risk limitation | |||
| 732 | Corporate level limits | |||
| 743 | IRC § 183 - hobby loss | |||
| 801 | Statistical sampling procedures | |||
| 804 | Other Classified Issue #1 | |||
| 805 | Other Classified Issue #2 | |||
| 806 | Other Classified Issue #3 | |||
| 807 | Other Classified Issue #4 | |||
| 808 | Other Classified Issue #5 | |||
| 809 | Other Classified Issue #6 | |||
| 901–01 | Ordinary income (loss) from trade or business | SCH K | ||
| 902 | Net income (loss) from rental real estate | SCH K | ||
| 903 | Other Gross Rental Income | SCH K | ||
| 903-01 | Expenses from other rental activities | SCH K | ||
| 904-01 | Interest income | SCH K | ||
| 904-02 | Dividend income | SCH K | ||
| 904-03 | Qualified dividend income | SCH K | ||
| 904-04 | Royalty income | SCH K | ||
| 904-05 | Net short-term capital gain (loss) | SCH K | ||
| 904-06 | Net STCG / loss (>5-3-03) '03 only | SCH K | ||
| 904-07 | Net long-term capital gain (loss) | SCH K | ||
| 904-08 | Net LTCG / loss (28%) | SCH K | ||
| 904-09 | Net LTCG / loss (5 Year) | SCH K | ||
| 904-10 | Net LTCG / loss (>5-3-03) '03 only | SCH K | ||
| 904-11 | Other portfolio income (loss) | SCH K | ||
| 904-12 | Unrecaptured section 1250 gain | SCH K | ||
| 905 | Net section 1231 gain (loss) from Form 4797 | SCH K | ||
| 905-01 | Net section 1231 gain (loss) (>5-3-03) '03 only | SCH K | ||
| 906 | Other income (loss) | SCH K | ||
| 908 | Section 179 expense deduction | SCH K | ||
| 909 | Deductions related to portfolio income | SCH K | ||
| 910 | Other deductions | SCH K | ||
| 911 | Interest expense on investment debts | SCH K | ||
| 911-01 | Investment income (portfolio income) | SCH K | ||
| 911-02 | Investment Expense (portfolio income) | SCH K | ||
| 912-01 | Credit for alcohol used as a fuel | SCH K | ||
| 912-02 | Low income housing credit 42(j)(5) | SCH K | ||
| 912-03 | Low income housing credit- other | SCH K | ||
| 912-06 | Qualified rehab expense - rental activity | SCH K | ||
| 912-07 | Credits- rental real estate activities | SCH K | ||
| 912-08 | Credits - other rental activities | |||
| 913 | Other credits and credit recapture | SCH K | ||
| 914-01 | AMT - Depreciation adjustment | SCH K | ||
| 914-02 | AMT - Adjusted gain (loss) | SCH K | ||
| 914-03 | AMT - Depletion (other than oil and gas) | SCH K | ||
| 914-05 | AMT - Gross inc. - oil/ gas/ geothermal properties | SCH K | ||
| 914-06 | AMT - Deductions - oil/ gas/ geothermal properties | SCH K | ||
| 914-07 | AMT - Other adjustments / tax preference items | SCH K | ||
| 915 | Name of foreign country or U.S. possession | SCH K | ||
| 915-01 | Gross income from all sources | SCH K | ||
| 915-02 | Gross income sourced at SH level | SCH K | ||
| 915-03 | Foreign gross income - passive | SCH K | ||
| 915-04 | Foreign gross income - general/listed categories | SCH K | ||
| 915-05 | Foreign gross income - other/general limitation | SCH K | ||
| 915-06 | Allocable deductions SH - interest | SCH K | ||
| 915-07 | Allocable deductions SH - other | SCH K | ||
| 915-08 | Allocable deductions corp - passive | SCH K | ||
| 915-09 | Allocable deductions corp - general/listed | SCH K | ||
| 915-10 | Allocable deductions corp - other/general | SCH K | ||
| 915-11 | Total foreign taxes paid | SCH K | ||
| 915-12 | Reduction in taxes available for credit | SCH K | ||
| 915-13 | Total foreign taxes accrued | SCH K | ||
| 916-01 | Section 59(e)(2) expenditures | SCH K | ||
| 916-02 | Type of expenditures | SCH K | ||
| 917 | Tax-exempt interest income | SCH K | ||
| 918 | Other tax-exempt income | SCH K | ||
| 919 | Non-deductible expenses | SCH K | ||
| 920 | Distributions | SCH K | ||
| 920-01 | Non-cash distributions | SCH K | ||
| 920-02 | Disproportionate distributions | SCH K | ||
| 920-03 | Repayments of loans from shareholders | SCH K | ||
| 920–04 | Distributions of Earnings & Profits | SCH K | ||
| 920–05 | Distribution in Excess of Basis | SCH K | ||
| 920–06 | Distribution of Property or Bargain Sale | SCH K | ||
| 921 | Other items & amounts to be reported separately | SCH K | ||
| 922 | Dividend distributions from accumulated E and P | SCH K | ||
| 76150 | User Specified #1 (Issue name and 4318 description required) | |||
| 76200 | User Specified #2 (Issue name and 4318 description required) | |||
| 76250 | User Specified #3 (Issue name and 4318 description required) | |||
| 76300 | User Specified #4 (Issue name and 4318 description required) | |||
| 76350 | User Specified #5 (Issue name and 4318 description required) | |||
| 76400 | User Specified #6 (Issue name and 4318 description required) | |||
| 76450 | User Specified #7 (Issue name and 4318 description required) |
| Code | Issue | Form | ||
|---|---|---|---|---|
| 000 | Issue does not exist | |||
| 001 | Precontact Analysis | |||
| 002 | Pre - Exam Conference | |||
| 003 | Preliminary Examination Time | |||
| 004 | Preparing Examination Plan | |||
| 005 | Coordination | |||
| 006 | Travel Time | |||
| 007 | Report Preparation | |||
| 008 | Examination Critique | |||
| 009 | Meetings | |||
| 010 | Review Protest / Prepare Rebuttal | |||
| 010–01 | Fast Track | |||
| 011 | Penalty Consideration | |||
| 012 | Form 5699 (Information Document Request Log) | |||
| 013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) | |||
| 014 | Referrals to Specialists | |||
| 015 | Financial Interest | |||
| 016 | Correspondence | |||
| 017 | POA / Form 8821 (Tax Information Authorization) | |||
| 018 | Statute of Limitations | |||
| 020 | Prior Revenue Agent Report | |||
| 021 | Prior Appeals Report | |||
| 022 | Joint Committee Reports | |||
| 024 | Risk Analysis | |||
| 030 | Administrative Lead Sheet | |||
| 031 | LMSB Quality Measurement System Check Sheet | |||
| 032 | LMSB Joint Audit Planning Process Tool | |||
| 033 | Pre-audit Interview History Lead Sheet | |||
| 034 | Examiner's RRA 98 Compliance Guide | |||
| 035 | Team Manager Check sheet | |||
| 060 | Claims | |||
| 061 | Self-Audit Adjustments (Affirmative Adjustments) | |||
| 080 | Planning File | |||
| 100 | Balance sheet (No Balance Sheet Attached) | SCH L | ||
| 101 | Cash | SCH L | ||
| 102 | Trade notes & accounts receivable | SCH L | ||
| 102–01 | Allowance for bad debts | SCH L | ||
| 103 | Inventories | SCH L | ||
| 104 | U.S. government obligations | SCH L | ||
| 105 | Tax-exempt securities | SCH L | ||
| 106 | Other current assets | SCH L | ||
| 108 | Mortgage & real estate loans | SCH L | ||
| 109 | Other investments | SCH L | ||
| 110 | Buildings & other depreciable assets | SCH L | ||
| 110–01 | Accumulated depreciation | SCH L | ||
| 111 | Depletable assets | SCH L | ||
| 111–01 | Accumulated depletion | SCH L | ||
| 112 | Land (net of any amortization) | SCH L | ||
| 113 | Intangible assets | SCH L | ||
| 113–01 | Accumulated amortization | SCH L | ||
| 114 | Other assets | SCH L | ||
| 216 | Accounts payable | SCH L | ||
| 217 | Mortgages, notes, bonds payable in less than 1 yr. | SCH L | ||
| 218 | Other current liabilities | SCH L | ||
| 218–01 | Related party accruals | SCH L | ||
| 219–01 | All nonrecourse loans | SCH L | ||
| 220 | Mortgages, notes, bonds payable in 1 year or more | SCH L | ||
| 221 | Other liabilities | SCH L | ||
| 321 | Partners' capital accounts | SCH L | ||
| 321-01 | Final K-1 with Unresolved Negative Capital Account | SCH L | ||
| 321–02 | Analysis of partner's capital account (Sch M-2) | SCH L | ||
| 400 | Profit & loss statement | 1065 | ||
| 401 | Gross receipts or sales | 1065 | ||
| 401–01 | Sales to related entities | 1065 | ||
| 402 | Returns and allowances | 1065 | ||
| 403 | Ordinary income (loss) from partnerships, etc. | 1065 | ||
| 403-01 | Net farm profit (loss) | 1065 | ||
| 409 | Net gain (loss) from Form 4797, Part II | 1065 | ||
| 410 | Other income (loss) | 1065 | ||
| 410–01 | Partnership income (loss) (Tiered Entity) | 1065 | ||
| 410–02 | Cancellation of Debt Income | 1065 | ||
| 502 | Cost of goods sold (No SCH A detail) | 1065 | ||
| 502-01 | Inventory (beginning) | SCH A | ||
| 502-02 | Purchases | SCH A | ||
| 502-03 | Cost of labor | SCH A | ||
| 502-04 | Additional Section 263A costs | SCH A | ||
| 502-05 | Other costs | SCH A | ||
| 510-10 | Inventory (ending) | SCH A | ||
| 510 | Guaranteed payments to partners | 1065 | ||
| 510-01 | Capital versus ordinary expense | 1065 | ||
| 510-02 | Character of payment to retiring partner | 1065 | ||
| 513 | Salaries & wages | 1065 | ||
| 514 | Repairs & maintenance | 1065 | ||
| 515 | Bad debts | 1065 | ||
| 516 | Rent | 1065 | ||
| 517 | Taxes & licenses | 1065 | ||
| 518 | Interest | 1065 | ||
| 519 | Charitable contributions | SCH K | ||
| 520 | Depreciation | 1065 | ||
| 521 | Depreciation (other than page 1 – Form 1065) | 1065 | ||
| 522 | Depletion | 1065 | ||
| 523 | Advertising | 1065 | ||
| 524 | Retirement plans, etc. | 1065 | ||
| 525 | Employee benefit programs | 1065 | ||
| 526 | Other deductions (not listed) | 1065 | ||
| 526-01 | Administrative fees | 1065 | ||
| 526-02 | Amortization | 1065 | ||
| 526-03 | Auto & truck expenses | 1065 | ||
| 526-04 | Bonus expense | 1065 | ||
| 526-05 | Consulting fees | 1065 | ||
| 526-06 | Contract labor | 1065 | ||
| 526-07 | Commissions | 1065 | ||
| 526-08 | Computer expense | 1065 | ||
| 526-09 | Dues & subscriptions | 1065 | ||
| 526-10 | Education expenses | 1065 | ||
| 526-11 | Equipment rental | 1065 | ||
| 526-12 | Fringe benefits | 1065 | ||
| 526-13 | Fuel expense | 1065 | ||
| 526-14 | Gifts & awards expenses | 1065 | ||
| 526-15 | Insurance expenses | 1065 | ||
| 526-16 | Janitorial services | 1065 | ||
| 526-17 | Leasing expense | 1065 | ||
| 526-18 | Legal & professional fees | 1065 | ||
| 526-19 | License & permit expenses | 1065 | ||
| 526-20 | Maintenance & cleaning | 1065 | ||
| 526-21 | Management & director fees | 1065 | ||
| 526-22 | Meals & entertainment | 1065 | ||
| 526-23 | Meetings, seminars & conventions | 1065 | ||
| 526-24 | Miscellaneous expenses | 1065 | ||
| 526-25 | Other expenses | 1065 | ||
| 526-26 | Outside services | 1065 | ||
| 526-27 | Postage & courier expense | 1065 | ||
| 526-28 | Proposal or bidding expense | 1065 | ||
| 526-29 | Public relations expense | 1065 | ||
| 526-30 | Publication expense | 1065 | ||
| 526-31 | Recruiting & training | 1065 | ||
| 526-32 | Research & development | 1065 | ||
| 526-33 | Royalty expense | 1065 | ||
| 526-34 | Security expense | 1065 | ||
| 526-35 | Shipping, freight & handling | 1065 | ||
| 526-36 | Supplies – office | 1065 | ||
| 526-37 | Supplies – tools & factory | 1065 | ||
| 526-38 | Telephone expense | 1065 | ||
| 526-39 | Travel expense | 1065 | ||
| 526-40 | Utility expense | 1065 | ||
| 527 | Domestic Production Activities | 1065 | ||
| 528 | Schedule M-1 | |||
| 604 | Credits | 1065 | ||
| 610–04 | Lookback Interest | 1065 | ||
| 623–07 | Telephone Excise Tax credit | 1065 | ||
| 624–01 | Accuracy-Related Penalty | 1065 | ||
| 624–02 | Fraud penalty | 1065 | ||
| 624–03 | Delinquency penalty | 1065 | ||
| 624–04 | Estimated Tax penalty | 1065 | ||
| 624–05 | Promoter Penalties | 1065 | ||
| 624–10 | Other penalties (includes FBAR) | 1065 | ||
| 701 | Partnership agreement & other records | |||
| 703 | Acquisitions, mergers & reorganizations | |||
| 703–01 | Schedule M-2 | |||
| 706 | § 482 potential | 1065 | ||
| 707 | Method of accounting | |||
| 708 | Initial return - IRC 195, 246, 1060 | |||
| 709 | Final return - distributions | |||
| 710 | Related party transactions | 1065 | ||
| 713 | Mandatory compliance checks | |||
| 713–01 | Related returns | |||
| 713–02 | Prior & subsequent returns | |||
| 713–03 | Minimum inventory checks | |||
| 713–04 | Minimum income probe | |||
| 713–05 | Other filing checks | |||
| 723 | Changes in ownership | |||
| 724 | TEFRA | |||
| 725 | Character of income (separately stated items) | |||
| 726 | Potentially abusive schemes | |||
| 726–01 | Form 8275 Disclosure Statement | |||
| 726–02 | Form 8886 Reportable Transaction Disclosure Statement | |||
| 726-03 | Transaction lacking economic substance | |||
| 728 | Reconcile K-1's to Schedule K | |||
| 729 | IRC § 704(d) - losses and or deductions claimed in excess of basis | |||
| 730 | IRC § 469 - passive activity losses and material participation | |||
| 731 | IRC § 469 - At risk limitation | |||
| 735 | IRC § 707 - disguised sales | |||
| 736 | IRC § 704(c) & IRC § 737 | |||
| 737 | IRC § 754 - election | |||
| 737-01 | IRC § 743(b) - basis adjustment | |||
| 737-02 | IRC § 734(b) - basis adjustment | |||
| 738 | IRC § 708 - partnership terminations | |||
| 739 | IRC § 704(b) - special allocations | |||
| 739-01 | Use of tax neutral partners (i.e. tax exempt or foreign) | |||
| 740 | Family partnership inconsistent with IRC § 704(e) | |||
| 741 | IRC § 752 - partner's share of liabilities | |||
| 741-01 | Nonrecourse | |||
| 741-02 | Qualified nonrecourse | |||
| 741-03 | Recourse / Other | |||
| 742 | IRC § 741 - sale of partnership interest / Form 8308 | |||
| 742-01 | IRC § 751 Ordinary income recapture | |||
| 742-02 | IRC § 755 - Allocation basis | |||
| 743 | IRC § 183 - hobby loss | |||
| 801 | Statistical sampling procedures | |||
| 804 | Other Classified Issue #1 | |||
| 805 | Other Classified Issue #2 | |||
| 806 | Other Classified Issue #3 | |||
| 807 | Other Classified Issue #4 | |||
| 808 | Other Classified Issue #5 | |||
| 809 | Other Classified Issue #6 | |||
| 901–01 | Ordinary income (loss) from trade or business | SCH K | ||
| 902 | Net income (loss) from rental real estate | SCH K | ||
| 903 | Other Gross Rental Income | SCH K | ||
| 903-01 | Expenses from other rental activities | SCH K | ||
| 904-01 | Portfolio income (loss) from interest income | SCH K | ||
| 904-02 | Portfolio income (loss) from ordinary dividends | SCH K | ||
| 904-03 | Portfolio income (loss) from qualified dividends | SCH K | ||
| 904-04 | Portfolio income (loss) from royalty income | SCH K | ||
| 904-05 | Net short-term capital gain (loss) | SCH K | ||
| 904-06 | Net STCG / loss (>5-3-03) '03 only | SCH K | ||
| 904-07 | Net long-term capital gain (loss) | SCH K | ||
| 904-08 | Net LTCG / loss (28%) | SCH K | ||
| 904-09 | Net LTCG / loss (5 Year) | SCH K | ||
| 904-10 | Net LTCG / loss (>5-3-03) '03 only | SCH K | ||
| 904-11 | Other portfolio income (loss) | SCH K | ||
| 904-12 | Unrecaptured section 1250 gain | SCH K | ||
| 905 | Net section 1231 gain (loss) from Form 4797 | SCH K | ||
| 905-01 | Net § 1231 gain (loss) (>5-3-03) '03 only | SCH K | ||
| 906 | Other income (loss) | SCH K | ||
| 906-01 | Cancellation of Indebtedness (COD) - IRC § 61(a)(12) | SCH K | ||
| 908 | Section 179 expense deduction | SCH K | ||
| 909 | Deductions related to portfolio income | SCH K | ||
| 910 | Other deductions | SCH K | ||
| 911 | Interest expense on investment debts | SCH K | ||
| 911-01 | Investment income included in portfolio income | SCH K | ||
| 911-02 | Investment Expense – deductions related to portfolio income | SCH K | ||
| 912-01 | Credit for income tax withheld | SCH K | ||
| 912-02 | Low income housing credit 42(j)(5) | SCH K | ||
| 912-03 | Low income housing credit- other | SCH K | ||
| 912-06 | Qual. rehab. expend. – rental real estate activities | SCH K | ||
| 912-07 | Credits related to rental real estate activities | SCH K | ||
| 912-08 | Credits related to other rental activities | SCH K | ||
| 913 | Other credits and credit recapture | SCH K | ||
| 914-01 | AMT - Depreciation adjustment | SCH K | ||
| 914-02 | AMT - Adjusted gain (loss) | SCH K | ||
| 914-03 | AMT - Depletion (other than oil and gas) | SCH K | ||
| 914-05 | AMT - Gross inc. - oil/ gas/ geothermal properties | SCH K | ||
| 914-06 | AMT - Deductions - oil/ gas/ geothermal properties | SCH K | ||
| 914-07 | AMT - Other adjustments / tax preference items | SCH K | ||
| 915 | Name or foreign country or U.S. possession | SCH K | ||
| 915-01 | Gross income from all sources | SCH K | ||
| 915-011 | Net earnings (loss) from self-employment | SCH K | ||
| 915-02 | Gross income sourced at partner level | SCH K | ||
| 915-021 | Gross farming or fishing income | SCH K | ||
| 915-03 | Foreign gross income - passive | SCH K | ||
| 915-031 | Gross nonfarm income | SCH K | ||
| 915-04 | Foreign gross income - general/listed categories | SCH K | ||
| 915-05 | Foreign gross income - other/general limitation | SCH K | ||
| 915-06 | Allocable deductions SH - interest | SCH K | ||
| 915-07 | Allocable deductions SH - other | SCH K | ||
| 915-08 | Allocable deductions corp - passive | SCH K | ||
| 915-09 | Allocable deductions corp - general/listed | SCH K | ||
| 915-10 | Allocable deductions corp - other/general | SCH K | ||
| 915-11 | Total foreign taxes | SCH K | ||
| 915-12 | Reduction in taxes available for credit | SCH K | ||
| 915-13 | Total foreign taxes accrued | |||
| 916-01 | § 59(e)(2) expenditures | SCH K | ||
| 916-02 | Type of expenditures | SCH K | ||
| 917 | Tax-exempt interest income | SCH K | ||
| 918 | Other tax-exempt income | SCH K | ||
| 919 | Nondeductible expenses | SCH K | ||
| 920 | Distributions | SCH K | ||
| 920-01 | Distributions of property other than money | SCH K | ||
| 920–02 | Distribution in excess of basis | SCH K | ||
| 920-03 | Distributions – money (cash & securities) | SCH K | ||
| 920–04 | Distribution of Property or Bargain Sale | SCH K | ||
| 920–05 | Distribution of Cash and Securities | SCH L | ||
| 921 | Other items & amounts to be reported separately | SCH K | ||
| Code | Description | |
|---|---|---|
| 11 | Single Family House - Residential | |
| 12 | Apartment or Townhouse - Residential | |
| 13 | Duplex House - Residential | |
| 14 | Small Apt. Bldg – less than 5 apts. - Residential | |
| 15 | Medium Apt. Bldg – 5 to 9 apts. - Residential | |
| 16 | Large Apt. Bldg – more than 10 apts. - Residential | |
| 21 | Single Family House - Vacation | |
| 22 | Apartment or Townhouse - Vacation | |
| 23 | Duplex House - Vacation | |
| 24 | Small Apt. Bldg – less than 5 apts. - Vacation | |
| 25 | Medium Apt. Bldg – 5 to 9 apts. - Vacation | |
| 26 | Large Apt. Bldg – more than 10 apts. - Vacation | |
| 31 | Single Store | |
| 32 | 2 to 4 Stores | |
| 33 | More Than 4 Stores | |
| 34 | Warehouse | |
| 35 | Factory | |
| 36 | Office Space | |
| 40 | Other Commercial |