Section 03 - Simplified Tax Return

For Section 03 refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 03, for field descriptions, invalid conditions and correction procedures unless otherwise specified.

Section 03 contains the following Fields:

Form 1040-NR

Form 1040-SS

Field Title

03WG

W-2 Wages

03TEX

Total Income Exempt by Treaty

03TWG

Total Wages

03TEI

Tax Exempt Interest

03INT

Taxable Interest

03QD

Qualified Dividends

03DIV

Ordinary Dividends

03GIR

Gross Individual Retirement Account (IRA) Distributions

03TIR

Taxable IRA Distributions

03GPA

Gross Pensions and Annuities

03TPA

Taxable Pensions and Annuities

03CGL

Schedule D Profit/Loss

03ADD

Additional Income

03TOT

Total Income

03TAJ

Total Adjustments

03AGI

Adjusted Gross Income

03QBI

Qualified Business Income Deduction

03INC

Taxable Income

03TTX

Tentative Tax

03AF

Additional Forms 8814 attached (ERS only)

03AT

Additional Forms 8814 Tax (ERS only)

03COD

Child Tax and Other Dependent Credit Amount

03NRC

Total Statutory Credits

03TNC

Tax on Income Not Effectively Connected

03OTX

03OTX

Total Other Taxes

03GTT

Gross Transportation Tax

03TAX

03TAX

Total Tax

03WH

Withholding-Form(s) W-2 or 1099

0325E

Withholding-Form(s) 8805

0325F

Withholding-Form(s) 8288-A

0325G

Withholding-Form(s) 1042-S

03ESP

03ESP

Estimated Tax Payments

03OEI

Additional Child Tax Credit Amount Opt Out Election Indicator

03ACT

03ACT

Additional Child Tax Credit

0329

Form 1040C

03RAC

Refundable Adoption Credit

03RCR

Refundable Credits

03PAY

03PAY

Total Payments

03BDR

03BDR

Balance Due/Refund

03CEL

03CEL

Estimated Tax Credit Elect

03ETP

Pre-Determined Estimated Tax Penalty

03AI

03AI

Third Party Authorization Indicator

03TPN

03TPN

Third Party Designee Name

03TPI

03TPI

Third Party Designee ID Number

03EMW

03EMW

E-File Mandate Waiver Indicator

03PT

03PT

Preparer TIN

03PE

03PE

Preparer EIN

03PC

03PC

Preparer Code

03PTN

03PTN

Preparer Telephone Number

W-2 Wages is transcribed in Field 03WG from the following lines:

TY20 and later- line 1a, Form 1040-NR

TY19 - line 8, Form 1040-NR.

Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

For TY21 and prior Household Employees may not have Form W-2 to support an entry on line 1a, Form 1040-NR. They are instructed to write "HSH" and the amount of earnings to the left of the wages line. Consider this a "Form W-2 type" statement.

Total Income Exempt by Treaty is transcribed in Field 03TEX from the following lines:

TY 22 and later - line 1k Form 1040-NR

TY20 and TY21 - line 1c, Form 1040-NR

TY19 - line 22, Form 1040-NR

The amount from this field is used for information purposes only and not used in the computation of total income. Refer to EC 218 in IRM 3.22.3.168.2.2.1 (3) for Form 1040-NR.

The taxpayer's entry on line 15 (TY20 and TY21, line c) must correspond to the information provided about treaty-exempt income reported on Schedule OI, item L, Form 1040-NR, or elsewhere on the return.

The taxpayer must identify:

the name of the foreign country whose tax treaty with the United States provides his exempt status;

the treaty article number which exempts his specific income; and

the amount of the exempt income for the tax year.