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of forms 5471

Command Code BMFOL Return Form CT-1 Display (Page 3)

Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States

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LINE

POSITION

DESCRIPTION AND VALIDITY

1

01-05

Command Code: BMFOL or BMFOR

1

06

Command Definer Code: R

1

07-28

TIN, Display File Source Code, MFT, Tax Period, Plan Number

1

59-62

Name Control

1

76-80

Potentially Dangerous Taxpayer Indicator: PDT

Caution Indicator:CAU

2

01-17

DLN

2

71-72

Cycle of Latest Update

2

76-80

≡ ≡ ≡ ≡ ≡

3

01-09

Record From Retention Register

3

11-45

First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)

3

47-73

Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR)

5

19-39

The amount of Social Security wages for qualified sick leave

5

59-79

The amount of Social Security wages for qualified family sick leave

6

19-39

The amount of the non-refundable credit for qualified sick and family leave

6

59-79

The amount of the employee retention credit due to the COVID-19 crisis

7

19-39

The amount of deferred credit for qualified paid sick and family leave wages

7

59-79

The amount of refundable credits for sick and family leave allowed by COVID legislation

8

19-39

The amount of the refundable employee retention credit due to the COVID-19 crisis

8

59-79

The amount of advance payments reported from Form 7200

9

19-39

The amount of qualified health plan expenses reported

9

59-79

The amount of qualified health plan expenses reported

10

19-39

The amount of qualified wages paid to employees retained during the COVID-19 crisis

10

59-79

The amount of qualified health plan expenses paid on wages reported

11

19-39

The amount of deferred employee tier1 amount

11

59-79

The covid safety non refundable credit amount

12

19-39

The covid safety refundable credit amount

12

59-79

The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021

13

19-39

The amount of the nonrefundable portion of COBRA premium assistance credit.

13

59-79

The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021.

14

19-39

The amount of the refundable portion of COBRA premium assistance credit.

14

59-79

The Qualified sick leave wages for leave taken after March 31, 2021

15

19-39

The Qualified health plan expenses allocable to qualified sick leave wages reported on line 23

15

59-79

ARP Qualified Sick Wages Amount

16

19-39

ARP Qualified Family Wages Amount

16

59-79

ARP Qualified Healthplan Expenses AII Amount

17

19-39

Cobra Qualified Family Wages Amount

17

60-80

ARP Cobra Recipient Number

24

21-23

Current Page Number

24

28-30

Last Page Number

24

48-50

Next Page Number

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