Tax Module — Internal Revenue Manual Part 2. Information

Standard Return Data Lines

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Record Element Description

Item

Description

SFR/6020B-LITERAL — For IMF, indicates that it is a return prepared under IRS Substitute for Return Program. For BMF, indicates that it is a return prepared under IRS 6020B Program.

TRANSACTION CODE

TRANSACTION DATE— Format is "MMDDYYYY" . For TC 150s, except for EPMF, this will be the 23C date and the return transaction date will be with TC806 or 610. For EPMF TC 150 this date will be the return transaction date and no TC610 or 806 will be present.

TRANSACTION AMOUNT — Hyphen (-) in Position 32 indicates a credit amount. If remittance amount and or credit amount is present, TC 610/or 806 will be generated. If no TC 610 or 806 amounts present, TC 610 will be generated for a zero amount.

SETTLEMENT INDICATOR — "S" if present for TC 150 or TC666 (IMF only).

MONTHS DELINQUENT CODE — Represents the number of months delinquent used in the computation of the delinquency penalty.

MATH ERROR CODE NON COMPUTE INDICATOR - indicates that one or more math errors exist or that a non-compute code 1 return was filed non-timely. Values are: E - Math Error * - Multiple Math Errors 1 - non-compute code 2 return filed non-timely 2 - OIO Return 4 - IRS prepared or reviewed return with type A math error code that was timely filed and resulted in an increase in tax and interest less than $5. 6 - Combination of 2 and 4.

ESTIMATED TAX DISCREPANCY — "$" indicates total ES payments disagree with amount claimed on return.

TRANSACTION CYCLE— Cycle in which transaction posted.

RETURN CONDITION CODE

MATH ERROR CODE

DOCUMENT LOCATOR NUMBER

TRANSACTION INFORMATION CODE

CODE CONDITION

Amended (G Code) Return

Indicates DLN (location of Administrative file.)

Selected for Discriminant Function—Regular.

Selected for Discriminant Function—Special.

Final Return

FTD (Federal Tax Deposit) Credit computer transferred from a prior module.

Consolidated FTD (TC 650) will consist of the number of payments consolidated.

Final Return

Amended Return

Rejected Forms 7004/2758

FTD (TC 650) credit computer transferred to a subsequent module.

Return re-filed under DLN indicated.

Treasury — U.S. DLN (Doc. Code 97)

Form 7004, changed Entity Fiscal Month.

Form 7004, 990C filed.

Form 7004, 990T Resident Corp.

Form 7004, 990T Non-resident Corp.

Form 7004, 1120F, Non-resident Corporations.

1120F Resident Corporations.

CORRESPONDENCE RECEIVED DATE — If value is all 9's, this indicates that a Return was received timely but was considered to be Incomplete (Unable to process) by the IRS. When the Taxpayer does not respond timely to the IRS request for the missing information, the IRS sets the value to all 9's, which indicates to processing that Taxpayer is NOT to receive credit interest.

SECURED RETURN CODE — Used to identify the source through which a delinquent return was filed. Valid Range 101–848.

RETURN RECEIVED DATE

TAX PER TAXPAYER AMOUNT (on all returns but NMF)

PREPARE INDICATOR

PREPARE TIN

TAX SHOWN ON RETURN AMOUNT - The net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty and interest computations.

TAX ASSESSED ON RETURN AMOUNT -This is computed by master file, extracted to IDRS, and used for penalty and interest computations.

TC 610, 806 literals

Form 1040 Variable Data Lines

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Record Element Description

Item

Description

SCHEDULE F, C INDICATOR - Indicates the presence of schedule F and C. 1 - C but no F 2 - F but no C 3 - C dominant 4 - F dominant

ADJUSTED GROSS INCOME

FOREIGN SOURCE OF INCOME. If set, value is "1" .

FARMER/FISHERMAN INDICATOR If "1" , indicates that latest return filed was from a Farmer or Fisherman. If "2" , indicates that prior year return filed was from a Farmer or Fisherman. If " 3" , indicates that both latest return and prior year return filed were from a Farmer or Fisherman.

MF-P CODE — Indicates whether a non-penalty Form 2210 was submitted with the return. If "1" , "P" Code return posted. If "3" , computer-generated "P" Code return posted (income level was under tolerance). If either "1" or "3" , the "P" Code restricts the IRS from generating estimated tax penalty.

CROSS REFERENCE TIN

ADVANCED EARNED INCOME CREDIT

NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS) CODE - NAICS CD identifies the nature of a business. These codes are listed in IRM 1(13)(7).

NUMBER OF EXEMPTIONS — Reflects number of individuals only. Does NOT reflect exemptions for "BLIND" or "OVER 65" .

RESIDENTIAL ENERGY CREDIT

LIFETIME TAX EXCLUSION INDICATOR — blank = No LTEX claim 1 = Taxpayer has validly exercise his/her once in a lifetime exclusion for the sale or transfer of a residence. 2 = Ambiguous or erroneous LTEX Claim. 3 = Valid LTEX claim involving former spouse owner. 4 = Duplicate LTEX Claim. 5 = LTEX Claim exceeds maximum allowable amount. 6 = IRA Notice issued to secondary 7 = IRA Notice issued to both

LIFETIME EXCLUSION YEAR

TAXABLE INCOME

PENALTY SUPPRESS INDICATOR — These codes are extracted by the Master File. If the Delinquency Return Switch on the Master File is "on" , the first position will be set to a "1" . If the Late Payment Switch is "on" , the second position will be set to "2" . If the Adjustment Start Switch is "on" , the third position will be set to a "3" . If the "P" Code Switch is "on" , the fourth position will be set to a "4" . Any or all of the Penalty Suppress Conditions may be zeros.

SELF EMPLOYMENT TAX AMOUNT

TOTAL WAGES AMOUNT

MINIMUM DELINQUENCY PENALTY CODE blank = Not Set 1 = Means that taxpayer does not qualify for regular delinquency penalty computation, but does qualify for MDP computation and a MDP amount was assessed. Can be set back to non-significance by input of TC 160 or TC 161.

TOTAL INCOME TAX

ESTIMATED TAX BASE AMOUNT

PRIOR YEAR BASE AMOUNT

SHORT YEAR CODE

ESTIMATED TAX FORGIVENESS PERCENTAGE

USVI IND

SELF EMPLOYMENT INCOME PRIMARY

SELF EMPLOYMENT INCOME SECONDARY

ACCOUNT TYPE — "S" for saving, "C" for checking.

ELECTRONIC FUNDS TRANSFER INDICATOR — 0 No EFT (for non-ELF filers), or an ELF and the refund has been completed using EFT. 1 EFT number failed input processing validity checks. 2 EFT denied for this module. 3 EFT denied because actual refund differs from taxpayer amount. 4 EFT refused by financial institution. 5 EFT denied because the credit is frozen by an account or module freeze. 6 EFT refund after settlement cycle. 9 EFT return not requesting a direct deposit.

F8615 INDICATOR — If value is "1" , indicates that taxpayer filed Form 8615, indicating filing as a "MINOR" .

UNAPPLIED CREDIT ELECT AMOUNT

ESTIMATED TAX PAYMENT CLAIMED AMOUNT

HIGH INCOME INDICATOR 1 - High income processing for Estimated Tax Penalty. 2 or blank - Normal processing for Estimated Penalty. 4 - High Income 9412 and Subsequent

DIRECT DEPOSIT REJECT REASON CODE

PRIMARY UNREPORTED TIP INCOME

SECONDARY UNREPORTED TIP INCOME

PRIMARY MEDICARE INCOME

SECONDARY MEDICARE INCOME

PRIMARY MEDICARE TIP INCOME

SECONDARY MEDICARE TIP INCOME

SSA ADDITIONAL MEDICARE TAX AMOUNT - is the amount of additional medicare tax on wages plus the amount of the additional medicare tax on self-employment income.

RAILROAD RETIREMENT BOARD ADDITIONAL MEDICARE TAX AMOUNT - is the amount of additional medicare tax on railroad retirement board compensation.

ADVANCE PREMIUM TAX CREDIT AMOUNT - is the Advance Premium Tax Credit amount.

PREMIUM TAX CREDIT AMOUNT - is the Premium Tax Credit amount.

PREMIUM TAX CREDIT LIABILITY AMOUNT - is the amount of overpaid Advance Premium Tax Credit amount after limitation has been applied.

PREMIUM TAX CREDIT LIMITATION AMOUNT - is the amount of the Excess Advance Premium Tax Credit that does not need to be repaid by the taxpayer.

PREMIUM TAX CREDIT EXPOSURE AMOUNT

COVERAGE -INDICATOR - Indicates whether the taxpayer had health insurance coverage for the year.

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT - Starting Jan., 2010, a tax credit is available for both small For-Profit Businesses and Not-For-Profit Organizations that provide their employees with health insurance.

PRIMARY EIN — the EIN associated with Schedule H for the primary taxpayer.

SECONDARY EIN — the EIN associated with Schedule H for the secondary taxpayer.

PRIMARY TAX FICA WAGES PAID AMOUNT

SECONDARY TAX FICA WAGES PAID AMOUNT

PRIMARY TOTAL MEDICARE WAGES AMOUNT

SECONDARY TOTAL MEDICARE WAGES AMOUNT

PRIMARY FEDERAL INCOME TAX WITHHELD AMOUNT

SECONDARY FEDERAL INCOME TAX WITHHELD AMOUNT

PRIMARY TOTAL FICA TAX AMOUNT

SECONDARY TOTAL FICA TAX AMOUNT

PRIMARY COMBINED FICA MEDICARE TAX AMOUNT

SECONDARY COMBINED FICA MEDICARE TAX AMOUNT

PRIMARY MEDICARE TAX AMOUNT

SECONDARY MEDICARE TAX AMOUNT

PRIMARY FUTA TAXABLE WAGES AMOUNT

SECONDARY FUTA TAXABLE WAGES AMOUNT

PRIMARY FUTA TOTAL TAX AMOUNT

SECONDARY FUTA TOTAL TAX AMOUNT

PRIMARY ADDITIONAL MEDICARE TAX AMOUNT - is the taxes generated from wages subject to additional Medicare tax for Schedule H for the primary taxpayer.

SECONDARY ADDITIONAL MEDICARE TAX AMOUNT - is the taxes generated from wages subject to additional Medicare tax for Schedule H for the secondary taxpayer.

PRIMARY SECONDARY CD — determines whether the Credit Reduction Group is for the primary or secondary taxpayer for Schedule H. This field may occur up to 10 times. Values are: P = Primary S = Secondary

STATE CODE - the two digit alphabetic abbreviation for up to 5 state codes for the primary taxpayer and up to 5 state codes for the secondary taxpayer.

CREDIT REDUCTION AMOUNT - Thus field may occur up to 10 times.

Form 5329 Variable Data Lines

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Record Element Description

Item

Description

ALL ARRANGEMENT PAID AMOUNT

EXCESS CONTRIBUTION AMOUNT

INSUFFICIENT DISTRIBUTION TAX AMOUNT

EXCESS REGULAR DISTRIBUTION TAX AMOUNT

EXCESS LUMP SUM DISTRIBUTION TAX AMOUNT

EXCESS A BETTER LIFE EXPERIENCE CONTRIBUTION TAX AMOUNT - This is A Better Life Experience (ABLE) account. Valid for tax period 201512 and subsequent.

Form 941, Form 942, Form 943, Form 945, Form 3520 Variable Data Lines

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Record Element Description

Item

Description

SCHEDULE INDICATOR CODE (Form 941 & Form 945 only) 0 or blank =There is a Schedule of Liabilities present on the return. 1 = No Schedule of Liabilities is present on the return. 2 = Deposits were made using the 95% rule. 3 = Schedule A is attached and it denotes that backup withholding is applicable. 4 = Payroll is high enough to require the business to deposit its FTD payments in a bank within 3 banking days. However, this is the first occasion when this business was required to make this quick deposit. 7 = Average amount is $100,000 or more. Note: On all Form 941 returns filed before 1989, there was no distinction made by IRS between values "2" and "4" . If the taxpayer responded positively on the Form 941 to either condition, both were recorded by the IRS as a value "2" . Therefore, a value "2" on any Form 941 return posted before 1989 could mean either of the meanings listed above for "2" and "4" . The possibility of the value "4" first begins with 1989 return postings.

THREE DAY INDICATOR (Form 941 only) 0 or blank = The Three Banking Day Deposit Requirement was never met during the quarter. 1 = The Business Master File analysis at ECC-MTB determined that the taxpayer met the Three Banking Day Deposit Requirement at least once during the quarter.

FTD CREDIT CLAIMED AMOUNT

FTD Penalty Code

TOTAL COMPENSATION AMOUNT

TAXABLE FICA WAGES PAID AMOUNT (FI) (Form 941, 942, 943, or 944 only)

TAXABLE TIPS REPORTED AMOUNT (FITP) (Form 941 or 944 only)

ADJUSTED INCOME TAX WITHHELD

ADJUSTED FICA TAX WITHHELD AMOUNT

ADJUSTMENT TO FICA (Form 941 and Form 943 only)

BACK-UP WITHHOLDING AMOUNT — (Form 941 and Form 945) This is an aggregate sum of monies withheld by a financial institution for taxpayers who have had a record of non-compliance in regards to reporting their interest and/or dividends. For each non-compliant taxpayer, 20% of the interest and/or dividends is withheld.

TOTAL MEDICARE WAGE AMOUNT (Form 3520 AND Form 943 ONLY)

ADJUSTMENT TO WITHHOLDING (Form 941 only)

MEDICARE TAX GENERATED AMOUNT (Form 3520 AND Form 943 ONLY)

TIPS DEEMED WAGES (Form 941 only)

HOSPITAL INSURANCE BENEFITS DEEMED WAGES (Form 941 only)

CURRENT YEAR ADJUSTMENT AMOUNT - Is the total adjustments to reported FICA and medicare taxes for the current year. (Form 944 only)

PRIOR YEAR ADJUSTMENT AMOUNT - Is the adjustment to a prior year income tax withholding to correct an administrative error. (Form 944 only)

COBRA RECIPIENT COUNT Is the number of recipients receiving COBRA premium assistance payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

COBRA PRM ASST PYMT - COBRA Premium Assistance Payment. Is the amount that the taxpayer claimed they paid in COBRA payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

TOTAL INCOME TAX WITHHELD WAGES TIPS AMOUNT - Is the amount of Federal Income Tax Withheld from all employees in the quarter reported and shown on line 3. (Form 941)

TOTAL SOCIAL SECURITY MEDICARE TAX AMOUNT - Is the total amount of Social Security and Medicare tax withheld by an enterprise for all employees during a specific period of time.

TOT PYMT TXPYR AMT - Total Payment Taxpayer Amount. Is the total of all Federal Tax Deposits plus COBRA payments. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

TOT PYMT COMP AMT - Total Payment Computer Amount. Is the total of all Federal Tax Deposits plus COBRA payments as calculated by computer. (Form 941and MFT 1 or 14 only or Form 943 and MFT 11)

IRC 3121Q AMOUNT - Additional FICA taxes paid for unreported tips (via Notice and Demand.) ( Form 941 or Form 944)

EMPLOYEES FIRST PAID EXEMPT WAGES NUMBER - The total number of employees paid exempt wages for the first time. ( Form 941 or Form 944)

EMPLOYEES PAID EXEMPT WAGES NUMBER - The total number of employees paid exempt wages. ( Form 941 or Form 944)

EXEMPT WAGES PAID AMOUNT ( Form 941 or Form 944)

CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT - Employer's portion of FICA on qualified exempt wages. ( Form 941 or Form 944)

CURRENT QUARTER TAX HOLIDAY CREDIT COMPUTER AMOUNT - Computer calculated amount of Tax Holiday Credit. ( Form 941 or Form 944)

TOTAL TAXES BEFORE ADJUSTMENT AMOUNT ( Form 941 or Form 944)

MARCH EMPLOYEES PAID EXEMPT WAGES NUMBER ( Form 941 or Form 944)

MARCH EXEMPT WAGES PAID -AMOUNT ( Form 941 or Form 944)

MARCH TAX HOLIDAY REFUND CREDIT AMOUNT ( Form 941 or Form 944)

MARCH TAX HOLIDAY REFUND CREDIT COMPUTER AMOUNT ( Form 941)

ADDITIONAL MEDICAL WAGE AMOUNT - Amount of additional Medicare tax on employee wages that exceeds $200,000 per year. (Form 941 or Form 943)

FORM 8974 RESEARCH CREDIT AMOUNT - A business credit for increasing research activities entered on Form 8974 and filed quarterly with Form 941 or Form 943.

SCHEDULE R CODE - Values/Meanings: Blank = not significant, R = Schedule R filed with Form 941 or Form 943.

39, 40

PERIODIC LIABILITY AMOUNT — This data is taken directly from the Form 941 or Form 945. On any Form 941 prior to 1993, it will occur either one time with a zero money amount or 24 times. For 1993 and later Form 941 tax modules, it will occur one time with a zero money amount, and the periodic liability amounts will be reflected on the variable data from the TC 970. See Exhibit 2.3.32-13. For 1993 and later Form 945 tax modules, thus may occur up to 12 times. In any case, zero amounts are displayed as they occur.

PERIODIC LIABILITY LITERAL (Form 941 only) If there are 24 Periodic Liability Amounts for tax modules prior to 1993, each of them is identified by the range of letters A through X, in that order.

BASE-PERIOD-CD — For 1993 and later tax modules.

STATE-CD — For 1993 and later tax modules.

Liability Amount

Form 940 & Form CT–1 Tax Variable Data Lines

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Record Element Description

Item

Description

FTD CREDIT CLAIMED AMOUNT

TAXABLE WAGES AMOUNT

1ST QUARTER LIABILITY AMOUNT (Form 940 only)

2nd QUARTER LIABILITY AMOUNT (Form 940 only)

3rd QUARTER LIABILITY AMOUNT (Form 940 only)

4th QUARTER LIABILITY AMOUNT (Form 940 only)

EMPLOYER TAX COMP COMPUTER AMOUNT

EMPLOYER TAX SICK COMPUTER AMOUNT

TOTAL CREDIT REDUCTION AMOUNT — Sum of credit Reduction Amounts below.

STATE CODE — May occur up to 53 times.

CREDIT REDUCTION AMOUNT — May occur up to 53 times.

ADJUSTED TOTAL RAILROAD RETIREMENT TAX AMOUNT (Form CT–1 only)

ADJUSTED TOTAL RAILR AD RETIREMENT UNEMPLOYMENT TAX AMOUNT (Form CT–1 only)

Form 720 Variable Data Lines

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Record Element Description

Item

Description

FTD CREDIT CLAIMED AMOUNT

PRIOR YEAR NET INCOME LIMIT

SPECIAL ABSTRACT AMOUNT

MEDICAL DEVICE SALES PRICE

SPECIFIED HEALTH INSURANCE POLICIES TAX AMOUNT

SPECIFIED HEALTH INSURANCE POLICIES LIVES COVERED

APPLICABLE SELF-INSURED HEALTH PLANS TAX AMOUNT

APPLICABLE SELF-INSURED HEALTH PLANS LIVES COVERED

ABSTRACT NUMBER

ABSTRACT AMOUNT

Form 706 Variable Data Lines

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Record Element Description

Item

Description

GROSS ESTATE AMOUNT INDICATOR. Values are: 1 - Amount less than 60,000 2 - Amount from 60,000 to 100,000 3 - Amount from 100,000 to 150,000 4 - Amount from 150,000 to 200,000 5 - Amount from 200,000 to 300,000 6 - Amount from 300,000 to 500,000 7 - Amount from 500,000 to 1,000,000 8 - Amount from 1,000,000 to 5,000,000 9 - Amount from 5,000,000 or more

SPECIAL VALUATION CODE — 0 = Lien 1 = 2032 Elected 2 = Special Lien Only 4 = Bond 8 = Collateral

PAYMENT INDICATOR 1 = Installment

ESTATE TAX AMOUNT

GENERATION SKIPPING TRANSFER TAX AMOUNT

SECTION 4981A TAX AMOUNT

RESTORED EXCLUSION AMOUNT - Is the amount a taxpayer’s applicable exclusion amount was reduced due to a gift or bequest to a same-sex spouse that is now eligible for the marital deduction.

Form 709 Variable Data Lines

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Record Element Description

Item

Description

TOTAL GIFTS CURRENT PERIOD

TAXABLE GIFTS PRIOR PERIOD

TAXABLE GIFTS CURRENT PERIOD

GIFT TAX

GENERATION SKIPPING TRANSFER

RESTORED EXCLUSION AMOUNT - Is the amount a taxpayer’s applicable exclusion amount was reduced due to a gift or bequest to a same-sex spouse that is now eligible for the marital deduction.

Form 11 Variable Data Lines

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Record Element Description

Item

Description

NATURE OF CHANGE INDICATOR

START DAY — MMDDYYYY FORMAT

IRS NUMBER — Class of tax on Form 11

TOTAL NUMBER OF LOCATIONS

IRS AMOUNT

Form 11B Variable Data Lines

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Record Element Description

Item

Description

NATURE OF CHANGE INDICATOR

START DAY

NUMBER OF LOCATIONS

NUMBER OF DEVICES

Form 11C Data Line

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Record Element Description

Item

Description

NATURE OF CHANGE INDICATOR

START DAY

Form 4720 and Form 5330 Variable Data Line

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Record Element Descriptions

Item

Description

ABSTRACT NUMBER

ABSTRACT AMOUNT

Form 1065 Variable Data Lines

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Record Element Descriptions

Item

Description

FOREIGN BANK ACCOUNT INDICATOR — If significant, taxpayer indicated positive response to question about FOREIGN BANK ACCOUNT .

NUMBER OF PARTNERS

NAICS CODE (North American Industry Classification Systems Code)

NOTICE ISSUANCE REASON CODE — Provides specific reason for C-162 notice issuance:

32 = Late Filing 33 = Missing Schedules K-1 34 = Missing Balance Sheet (Schedule L) 35 = Missing K-1 TINs (5 or more) 36 = Missing Schedules K-1 and Balance Sheet 37 = Missing Schedules K-1 and K-1 TINs 38 = Missing Schedule L (Balance Sheet) and K-1 TINs 39 = Missing Schedules K-1, Balance Sheet, and K-1 TINs 45 = Missing Schedules K 46 = Missing Schedules K and K-1's 47 = Missing Schedules K and Balance Sheet (Schedule L) 48 = Missing Schedules K and K-1 TINs (5 or more) 49 = Missing Schedules K, K-1's, and Balance Sheet 50 = Missing Schedules K, K-1 and K-1 TINs 51 = Missing Schedules K, L (Balance Sheet), and K-1 TINs (5 or more) 52 = Missing Schedules K, K-1, Balance Sheet, and K-1 TINs (5 or more)

See IRM 3.11.15, Return of Partnership Income, 3.12.15, Return of Partnership Income.

TAXABLE INCOME

PARTNER CODE - Is the code that designates whether a Partnership is electing out of the centralized partnership audit regime under section 6221(b). PARTNER CODE values:

0 = Not significant 1 = Yes box checked 2 = No box checked 3 = Both yes and no boxes checked

NON SCHEDULE K1 COUNT - Is the total number of Schedule K-1 required to be issued.

Form 990T Variable Data Lines

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Record Element Description

Item

Description

ORGANIZATION CODE

INSTALLMENT INDICATOR 0 - Installment privileges possible 1 - Installment privileges not allowed

UNRELATED TAX AMOUNT

ESTIMATED TAX BASE AMOUNT

PRIOR YEAR ESTIMATED BASE AMOUNT

LARGE CORPORATION — If significant, does qualify as large corporation.

ENVIRONMENTAL TAX AMOUNT

UNAPPLIED CREDIT ELECT AMOUNT

NET CREDITS CLAIMED AMOUNT

CREDIT ELECT PER TAXPAYER AMOUNT

Form 1120, Form 1041, Form 990C, Form 1041PF, Form 990 and Form 990PF Variable Data Lines

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Record Element Description

Item

Description

INSTALLMENT AGREEMENT

NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEMS (NAICS) CODE

FOREIGN SOURCE OF INCOME. If set, value is "1" .

EXTENSION ON RETURN DUE DATE. If "1" , means extension was granted. (Form 1120 only)

Type COOP CD

Last Year 1120C IND

NET TAXABLE INCOME AMOUNT

ESTIMATED TAX BASE AMOUNT (Form 1120, Form 1041 and Form 990PF only)

PRIOR YEAR BASE AMOUNT (1120, 990C and 990PF only)

UNAPPLIED CREDIT ELECT AMOUNT (Form 1120, Form 1041, Form 990C, and Form 990PF only)

NET CREDITS CLAIMED AMOUNT (Form 1120, Form 1041, Form 990C and Form 990PF only)

CREDIT ELECT PER TAXPAYER AMOUNT

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT (Form 1120 and 1041 only) - Starting Jan., 2010, a tax credit is available for both small For-Profit Businesses and Not-For-Profit Organizations that provide their employees with health insurance.

CORPORATE REFUNDABLE CREDIT AMOUNT (Form 1120 only) - A corporation may choose an accelerated tax credit instead of a first-year depreciation deduction. Corporations making this election report the refundable credit on Form 8827, Credit for Prior Year Minimum Tax -- Corporations.

ADDITIONAL MEDICARE WAGES AMOUNT (Form 1041 only) - Is the amount of additional Medicare tax on employee wages that exceeds $200,000 per year.

MINIMUM TAX AMOUNT (Form 1120 only)

PERSONAL HOLDING TAX AMOUNT (Form 1120 only)

LARGE CORPORATION — If significant, does qualify as large corporation. (Form 1120, Form 1041, and Form 990C only)

ENVIRONMENTAL TAX AMOUNT (Form 1120 and Form 990C only)

CORRESPONDENCE CODE— Applies to MFT 44 (Form 990–PF) and MFT 67 (Form 990) only. See IRM 3.11.12, Exempt Organization Returns (MFT 44 and MFT 67), and IRM 3.12.12, Exempt Organization Returns, (MFT 44) for explanation of values.

TOTAL GROSS RECEIPTS GENERATED AMOUNT (Form 990 and Form 990PF only)

FIDUCIARY CODE (Form 1041 only) — Blank = Unknown 4 = Grantor Trust 1 = Estate 5 = Ancillary Trust 2 = Simple Trust 6 = Bankruptcy Estate 3 = Complex Trust 9 = Charitable Estate

NET RECEIPTS AMOUNT (Form 1120 only)

TOTAL INCOME AMOUNT Form 1041 and Form 1120 only)

TOTAL DEDUCTIONS AMOUNT (Form 1041 and Form 1120 only)

Total Assets End Of Year Amount

Form 5500 Variable Data Lines

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Record Element Descriptions

Item

Description

PLAN EFFECTIVE DATE — MMDDYYYY format

ASSETS DISTRIBUTION INDICATOR

TOTAL ASSETS END OF YEAR

ACTUARY ENROLLMENT NUMBER

PLAN TERMINATED INDICATOR

Form 1042 Variable Data Lines

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Record Element Description

Item

Description

FTD CREDIT CLAIMED AMOUNT

GROSS INCOME PAID

NUMBER OF 1042S ELECT

NUMBER OF 1042S PAPER

F1042 EXCISE TAX AMOUNT

OVERPAYMENT US INCOME FOREIGN AMOUNT - The amount of excess withholding for a foreign citizen with income from a US source is reported on F1042. The IRS has 180 days to process before having to pay the taxpayer interest on their refund.

OVERPAYMENT EXCISE TAX AMOUNT - The amount of excise tax withholding for a taxpayer is reported on F1042. The IRS has 45 days to process the return before having to pay the taxpayer interest on their refund.

LIABILITY MONTH (occurs 48 times for each tax module)

9, 10, 11, 12

LIABILITY AMOUNTS (occurs 48 times for each tax module)

Form 2290 and 8703 Variable Data Line

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Record Element Description

Item

Description

TAX PER TAXPAYER AMOUNT

INSTALLMENT INDICATOR — If value is "1" means that Installment Privilege is NOT allowed.

TOTAL LOW INCOME UNITS

QUALIFIED PROJECT PERIOD BEGIN DATE

SIGNATURE CODE

0 = No significance.

1 = Form 8703 signed.

2 = Form 8703 not signed.

OPERATOR OF PROJECT

BUILDING ID

OWNER OF PROJECT

BUILDING PROJECT STREET ADDRESS

BUILDING PROJECT CITY NAME

BUILDING PROJECT STATE CODE

BUILDING PROJECT ZIP CODE

Form 8804 Variable Data

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Record Element Description

Item

Description

NR BOOKS INDICATOR. Identifies that part or all of the partnership’s financial books are being maintained outside of the United States.

NUMBER FOREIGN PARTNERSHIP The number of partnership members located outside of the United States.

TOTAL ECI FOREIGN PARTNERSHIP AMOUNT. The amount of Effectively Connected Income that can be attributed to foreign based partnership members.

F8805 1042S WITHHOLDING TAX AMOUNT. The total amount of withholding for all foreign based partners.

F1042S 8288A WITHHOLDING TAX AMOUNT. The total amount of withholding for all USRPI disposition receiving F-8288A.

BALANCE DUE OVERPAYMENT AMOUNT. The amount claimed by the taxpayer on their return. This can be money owed them or money due the IRS.

CREDIT ELECT PER TAXPAYER AMOUNT. The dollar amount from a taxpayer’s overpayment that is designated to be applied to next year’s tax.

1042S WITHHOLDING OF SECTION 1446 AMOUNT. Publicly Traded Partnership Withholding Tax.

1042S WITHHOLDING OF SECTION 1445 AMOUNT. Publicly Traded Trust Withholding Tax.

TAX PERIOD BEGIN DATE - Is calculated by subtracting 11 months from the tax module period to obtain the YYYYMM portion of the date, and then setting the DD portion to '01.' TAX-PERIOD-BEGIN-DATE will be used for determining base penalty rates.

Form 8752 Data Lines

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Record Element Description

Item

Description

PENALTY AND INTEREST CODE

PARTNERSHIP OR S-CORPORATION INDICATOR

NET REQUIRED PAYMENT BALANCE

REQUIRED PAYMENT DUE/REFUND OF NET PRIOR YEAR PAYMENTS