Section 08 - 8328

Section 08 Alpha Designators, Title, Location and Field Lengths are listed below:

Field

Title

Form 8328

Field Lengths

0801

Total Volume Cap

Part II, Line 1

15

0802

Aggregate Section 146 Amount

Part II, Line 2

15

0803

Total Volume Cap Exchanged Mortgage Credit Certificate Amount

Part II, Line 3

15

0804

Total Volume Cap Allocated Bonds Amount

Part II, Line 4

15

0805

Total Volume Cap Amount

Part II, Line 5

15

0805>

Total Volume Cap Amount under print

Computer generated

15

0806

Total Unused Volume Cap Amount

Part II, Line 6

15

0806>

Total Unused Volume Cap Amount under print

Computer generated

15

0807

Qualified student loan bonds

Part II, Line 7

15

0808

Qualified mortgage bonds or mortgage credit certificates

Part II, Line 8

15

0810a

Mass commuting facilities

Part II, Line 10a

15

0810b

Water furnishing facilities

Part II, Line 10b

15

0810c

Sewage facilities

Part II, Line 10c

15

0810d

Solid waste disposal facilities

Part II, Line 10d

15

0810e

Qualified residential rental projects

Part II, Line 10e

15

0810f

Facilities for the local furnishing of electric energy or gas

Part II, Line 10f

15

0810g

Local district heating or cooling facilities

Part II, Line 10g

15

0810h

Qualified hazardous waste facilities

Part II, Line 10h

15

0810i

High-speed intercity rail facilities

Part II, Line 10i

15

0810j

Qualified enterprise zone facility bonds

Part II, Line 10j

15

0810k

Qualified broadband projects

Part II, Line 10k

15

0810l

Qualified carbon dioxide capture facilities

Part II, Line 10l

15

0811

Total Carryforward Amount

Part II, Line 11

15

0811>

Total Carryforward Amount under print

Computer generated

15

0812

Total Volume Cap Calendar Year Amount

Part III, Line 12

15

0813

Total Section 142 Calendar Year Amount

Part III, Line 13

15

0814

Unused Volume Cap Carryforward Amount

Part III, Line 14

15

0814>

Unused Volume Cap Carryforward Amount under print

Computer generated

15

0815

Elected Carryforward Amount

Part III, Line 15

15

0815>

Elected Carryforward Amount under print

Computer generated

15

08SIG

Signature Code

Signature on return

1

Field 0801 is the Total Volume Cap, located on Form 8328 in Part II, line 1 and is 15 positions.

The field is transcribed in dollars only.

Correct any coding or transcription errors.

Enter the amount from Part II, Line 1 in Field 0801.

If

And

Then

Field 0801 (Part II, line 1) is blank,

Field 0815 (Part III, line 15) has an entry,

enter 1 in Field 0801 and 1 in Field 0806.

Field 0801 (Part II, line 1),

Field 0815 (Part III line 15) is blank,

SSPND 211.

Rejects will:

If

Then

a reply is received,

perfect the return.

reply is incomplete or a no reply,

enter CCC "3" and "1" in Field 0801.

Field 0802 is the Aggregate Section 146 Amount, located on Form 8328 in Part II, line 2 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0803 is the Total Volume Cap Exchanged Mortgage Credit Certificate Amount, located on Form 8328 in Part II, line 3 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0804 is the Total Volume Cap Allocated Bonds Amount, located on Form 8328 in Part II, line 4 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0805 is the Total Volume Cap Amount, located on Form 8328 in Part II, line 5 and is 15 positions.

This field is dollars only.

This field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correct any coding or transcription errors.

If

Then

Field 0805 (line 5) is blank, and there are entries in Fields 0802 through 0804 (lines 2-4),

Add the amounts on Fields 0802 through 0804 (lines 2-4).

Enter the total in Field 0805.

there is an amount on Field 0805 (line 5), and Fields 0802 through 0804 (lines 2-4) are blank,

enter the amount from Field 0805 (line 5) on Field 0802 (line 2).

the total of Fields 0802 through 0804 (lines 2-4) don’t equal Field 0805 (line 5),

enter the total of Fields 0802 through 0804 (lines 2-4) on Field 0805 (line 5).

Field 0806 is the Total Unused Volume Cap Amount, located on Form 8328 in Part II, line 6 and is 15 positions.

The field is dollars only.

The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correct any coding or transcription errors.

Enter the amount from Part II, line 6 in Field 0806.

If

And

Then

Field 0806 (Part II, line 6) is blank,

Field 0815 (Part III, line 15) has an entry,

Enter 1 in Field 0806 and 1 in Field 0801.

Field 0806 (Part II, line 6),

Field 0815 (Part III, line 15) are blank,

SSPND 211.

Rejects will:

If

Then

a reply is received,

Perfect the return.

reply is incomplete or no reply,

Enter CCC "3" .

If subtracting line 5 from line 1 doesn't equal line 6, subtract line 5 from line 1 and enter the amount on line 6, Field 0806.

there are no entries,

Enter a "1" on line 6, Field 0806.

Field 0807 is the Qualified student loan bonds, located on Form 8328 in Part II, line 7 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0808 is the Qualified mortgage bonds or mortgage credit certificates, located on Form 8328 in Part II, line 8 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0809 is the Qualified redevelopment bonds, located on Form 8328 in Part II, line 9 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810a is the Qualified redevelopment bonds, located on Form 8328 in Part II, line 10a and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810b is the Water furnishing facilities, located on Form 8328 in Part II, line 10b and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810c is the Sewage facilities, located on Form 8328 in Part II, line 10c and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810d is the Solid waste disposal facilities, located on Form 8328 in Part II, line 10d and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810e is the Qualified residential rental projects, located on Form 8328 in Part II, line 10e and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810f is the Facilities for the local furnishing of electric energy or gas, located on Form 8328 in Part II, line 10f and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810g is the Local district heating or cooling facilities, located on Form 8328 in Part II, line 10g and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810h is the Qualified hazardous waste facilities, located on Form 8328 in Part II, line 10h and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810i is the High-speed intercity rail facilities, located on Form 8328 in Part II, line 10i and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810j is the Qualified enterprise zone facility bonds, located on Form 8328 in Part II, line 10j and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810k is the Qualified broadband projects, located on Form 8328 in Part II, line 10k and is 15 position.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0810l is the Qualified carbon dioxide capture facilities, located on Form 8328 in Part II, line 10l and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0811 is the Total Carryforward Amount, located on Form 8328 in Part II, line 11 and is 15 positions.

The field is dollars only.

The field is valid if blank, if line 1, line 6, and lines 7 through 10j are blank, and line 15 has an entry.

If it’s not numeric.

If, after subtracting line 6 from line 11, the difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correct any coding or transcription errors.

If

Then

Field 0811 (line 11), and Fields 0807 through 0810J (lines 7-10j) are blank, but Part III, Fields 0812 through 0815 (lines 12-15) have an amount,

Enter a "1" in Field 0811 (line 11).

Continue processing the return.

Field 0811 (line 11) is blank, and Fields 0807 through 0810J (lines 7-10j), a blank, and Part III, Fields 0812 through 0815 (lines 12-15) are blank,

Enter a "1" in Field 0811 (line 11).

Continue processing the return.

Field 0811 (line 11) is blank, and there’s entries in Fields 0807 through 0810J (lines 7-10j),

Add the amounts on Fields 0807 through 0810J (lines 7 - 10j).

Compare the total of Fields 0807 - 0810J, to the amount on Field 0806 (line 6).

If the total of Fields 0807 - 0810J is equal to or less than the amount on Field 0806, enter the total of Fields 0807 - 0810J in Field 0811.

the total of Fields 0807 - 0810J (lines 7 - 10j) is greater than Field 0806 (line 6),

Enter the amount from Field 0806 (line 6) in Field 0811.

Field 0812 is the Total Volume Cap Calendar Year Amount, located on Form 8328 in Part III, line 12 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0813 is the Total Section 142 Calendar Year Amount, located on Form 8328 in Part III, line 13 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank.

Correct any coding or transcription errors.

Field 0814 is the Unused Volume Cap Carryforward Amount, located on Form 8328 in Part III, line 14 and is 15 positions.

The field is dollars only.

The field will under print if the transcribed and generated amounts differ by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correct any coding or transcription errors.

If Field 0814 (line 14) is blank and there are entries on Field 0812 (line 12) and Field 0813 (line 13), subtract Field 0813 from Field 0812 and enter the amount in Field 0814.

Field 0815 is the Elected Carryforward Amount, located on Form 8328 in Part III, line 15 and is 15 positions.

The field is dollars only.

The field is valid if it’s blank, if there are amounts on line 1, line 6, and line 11.

The field is valid if the amount on line 15 is equal to or less than the amount on line 14.

If it’s not numeric.

If, after subtracting line 14 from line 15, the difference is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correct any coding or transcription errors.

Field 08SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

It’s not numeric.

The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

Correct any coding or transcription errors.

If

Then

a signature is present,

enter a "1" in the right margin next to the signature block.

only a signature is missing,

SSPND 225.

Reject will:

If

Then

a valid reply is received,

perfect the return by entering a "1" in Field 06SIG and enter the Correspondence Received Date, Field 01CRD.

no reply or an incomplete reply is received,

enter CCC "3" in Field 08SIG and enter a "3" in Field 01CCC.