Section 88 - Form 3471 Edit Sheet

Section 88 contains edited information from Form 3471, Edit Sheet.

Section 88 consists of the following fields:

1040-NR

1040-SS

Field Name

88CD1

Unallowable Code-1

88AM1

Unallowable Amount-1

88CD2

Unallowable Code -2

88AM2

Unallowable Amount-2

88CD3

Unallowable Code -3

88AM3

Unallowable Amount -3

88AGI

Unallowable Adjusted Gross Income

88ITM

Unallowable Itemized

88NI

Unallowable Net Income

88TXA

Unallowable Tax Adjustment

88RPD

88RPD

Correspondence Received Date

8806

8806

Late Filing Code

88PDP

88PDP

Pre-Determined Delinquency Penalty

8808

Form 4563 Indicator

88W2A

Paper ITIN Return First W-2 SSN

88W2B

Paper ITIN Return Second W-2 SSN

Don’t enter unallowable codes (UA) or unallowable amounts on any international tax returns including Form 1040, Form 1040-NR, and Form 1040-SS. Unallowable instructions in IRM 3.12.3, Error Resolution, Individual Income Tax Returns, don’t apply to any international returns. LB&I Compliance has developed other methods to select unallowable cases for review.

Delete entries if present in the following fields in Section 88: 88CD1, 88AM1, 88CD2, 88AM2, 88CD3, 88AM3, 88AGI, 88ITM, 88NI, and 88TXA.

Description -This field is edited on line 8 of Edit Sheet Form 3471.

Invalid Condition - Any entry other than "1" .

Correction Procedures -

If Form 4563 is attached to the return, Code & Edit will enter a "1" . This number must be entered in Field 8808.

Delete an entry other than a "1" , if present in this Field.

Field 8808 is only valid for FLC 21.