Section 3. Individual Income Tax Returns
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.24.3 Individual Income Tax Returns¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.24.3, ISRP System, Individual Income Tax Returns.
Material Changes¶
(1) IRM 3.24.3.1.6 - Added PAL and QMID acronyms and definitions to this table.
(2) IRM 3.24.3.1.7 - Added Related Resources information.
(3) IRM 3.24.3.1.10.12.1 - Deleted section and moved information to IRM 3.24.3.5.12.
(4) IRM 3.24.3.5.7.1 - Added additional instructions for Short Entity.
(5) IRM 3.24.3.5.7.4 - Added additional instructions for Long Entity.
(6) Exhibit 3.24.3-3 - Added new transcribed field MAIN HOME, renumbered subsequent elements, entire section reworked due to form changes.
(7) Exhibit 3.24.3-4 - Entire section reworked to add new transcription and form changes, renumbered subsequent elements.
(8) Exhibit 3.24.3-5 - Entire section reworked due to form changes.
(9) Exhibit 3.24.3-7 - Deleted field L6E and renumbered subsequent elements.
(10) Exhibit 3.24.3-8 - Deleted entire section. Direct Deposit information moved to Section 03.
(11) Exhibit 3.24.3-10 - Added new transcribed field L31, renumbered subsequent elements.
(12) Exhibit 3.24.3-13 - Added new transcribed fields L8 $, L34, L43 $, renumbered subsequent elements.
(13) Exhibit 3.24.3-19 - Deleted fields IIICKBX and 1R (G) $ due to no longer transcribed, renumbered subsequent elements.
(14) Exhibit 3.24.3-22(2) - Added Note to provide an example of a FEMA Disaster Declaration Number.
(15) Exhibit 3.24.3-25 - Added new transcribed fields EXC NUM, LN2 $, L42 $, L43 $, L44 $.
(16) Exhibit 3.24.3-30 - Added new section 36 to transcribe Form 8283.
(17) Exhibit 3.24.3-35 - Deleted field CKBX due to form changes, renumbered subsequent elements.
(18) Exhibit 3.24.3-37 - Deleted field 15CKBX due to form changes, renumbered subsequent elements.
(19) Exhibit 3.24.3-46(1) - Updated Note for prior year forms.
(20) Exhibit 3.24.3-53 - Entire section deleted due to no longer transcribed.
(21) Exhibit 3.24.3-58 - Entire section reworked due to form changes and additional fields to transcribe.
(22) Exhibit 3.24.3-62 - Entire section reworked due to form changes.
(23) Exhibit 3.24.3-63 - Added new section 88 to transcribe Form 3471 - Edit Sheet.
(24) Exhibit 3.24.3-66 - Entire section reworked due to form changes.
(25) Exhibit 3.24.3-67 - Entire section reworked to add new transcription and form changes, renumbered subsequent elements.
(26) Exhibit 3.24.3-68 - Updated fields LN7A $ and L11A $ and added field 28CKBX and direct deposit information due to form changes, renumbered subsequent elements.
(27) Exhibit 3.24.3-70 - Deleted field L6E and renumbered subsequent elements.
(28) Exhibit 3.24.3-71 - Deleted entire section. Direct Deposit information moved to Section 03.
(29) Exhibit 3.24.3-72 - Added new transcribed field L31, renumbered subsequent elements.
(30) Exhibit 3.24.3-75 - Added new transcribed fields L8 $, L34, L43 $, renumbered subsequent elements.
(31) Exhibit 3.24.3-80 - Deleted fields IIICKBX and 1R (G) $ due to no longer transcribed, renumbered subsequent elements.
(32) Exhibit 3.24.3-83(2) - Added Note to provide an example of a FEMA Disaster Declaration Number.
(33) Exhibit 3.24.3-86 - Added new transcribed fields EXC NUM, LN2 $, L42 $, L43 $, L44 $.
(34) Exhibit 3.24.3-90 - Added new section 36 to transcribe Form 8283.
(35) Exhibit 3.24.3-96 - Deleted field 15CKBX due to form changes, renumbered subsequent elements.
(36) Exhibit 3.24.3-104(1) - Updated Note for prior year forms.
(37) Exhibit 3.24.3-113 - Entire section deleted due to no longer transcribed.
(38) Exhibit 3.24.3-116 - Entire section reworked to add new transcription, and form changes.
(39) Exhibit 3.24.3-120 - Entire section reworked due to form changes.
(40) Exhibit 3.24.3-121 - Added new section 88 to transcribe Form 3471 - Edit Sheet.
(41) Exhibit 3.24.3-122 - Entire section reworked due to form changes.
(42) Exhibit 3.24.3-123 - Entire section reworked to add new transcription and form changes, renumbered subsequent elements.
(43) Exhibit 3.24.3-124 - Entire section reworked due to form changes.
(44) Exhibit 3.24.3-127 - Updated field SSN due to form changes.
(45) Exhibit 3.24.3-129 - Deleted entire section. Direct Deposit information moved to Section 03.
(46) Exhibit 3.24.3-134 - Added new section 88 to transcribe Form 3471 - Edit Sheet.
(47) All references to obsolete forms were removed with the exception of references made to transcription of prior year returns.
(48) Several editorial changes were made throughout this IRM to update dates to reflect the current processing year, correct spelling, grammatical or punctuation errors, adding or correcting references, citations, hyper-links, and reorganizing the IRM without changing substantive content or its meaning.
Effect on Other Documents¶
Audience¶
Effective Date¶
Scott Wallace Director, Submission Processing Taxpayer Services
Program Scope and Objectives¶
Purpose: This section provides instructions for entering data from control documents and Individual Income Tax Forms, using the Integrated Submission and Remittance Processing (ISRP) system.
IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.
Audience: The primary users of this IRM are Submission Processing Data Conversion clerks and managers.
Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.
Program Owner: Return Processing Branch, Mail Management/Data Conversion Section of Submission Processing is responsible for the procedures and all updates related to this IRM.
Primary Stakeholders: Submission Processing.
Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system.
Background¶
This section of the IRM provides instructions for transcribing data from individual income tax returns for computer processing.
Roles and Responsibilities¶
Mail Management/Data Conversion is responsible for the information in this IRM.
The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing Campus.
The team manager is responsible for performance monitoring and ensuring employees have the tools to perform their duties.
The team employee is responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.
Program Management and Review¶
Program Reports: The program reports provided in the IRM are for identification purposes for the Submission Processing clerks.
Program Effectiveness: Program Effectiveness is determined by Submission Processing employees being able to successfully transcribe individual income tax data.
Program Controls¶
The processes included in this manual are reviewed annually to ensure accuracy and promote consistency.
Terms and Acronyms¶
The following is a list of the acronyms that are used in this IRM section:
Acronym
Definition
ABC
Alphanumeric Block Control
ACTC
Additional Child Tax Credit
AIL
Additional Information Line
AOTC
American Opportunity Tax Credit
APO
Army Post Office
ATIN
Adoption Taxpayer Identification Number
AUSPC
Austin Submission Processing Campus
BE
Block Edit
CCC
Computer Condition Code
CTC
Child Tax Credit
C&E
Code & Edit
DPO
Diplomatic Post Office
EIN
Employer Identification Number
EOP
Entry Operator
FPC
Form Processing Code
FPO
Fleet Post Office
IRM
Internal Revenue Manual
IRSN
Internal Revenue Service Number
ITIN
Individual Taxpayer Identification Number
NC
Name Control
NRA
Non-Resident Alien
ODC
Credit for Other Dependents
OMB
Office of Management and Budget
PAL
Passive Activity Loss
PRP
Program Requirements Package
PTIN
Preparer Taxpayer Identification Number
QMID
Qualified Manufacturer Identification Number
QR
Quality Review
RIVO
Return Integrity and Verification Operations
RPC
Return Processing Code
SA
System Administrator
SOP
Supervisory Operator
SPC
Special Processing Code
SSN
Social Security Number
TIN
Taxpayer Identification Number
VI
Virgin Islands
Control Documents¶
The following is a list of the control documents from which data may be transcribed:
Form 813 — Document Register
Form 1332 — Block and Selection Record
Form 3893 — Re-Entry Document Control
Individual Income Tax Forms¶
This IRM contains transcription instructions for entering data from the following forms:
Form 1040 — U.S. Individual Income Tax Return
Form 1040-SR — U.S. Tax Return for Seniors
Form 1040X — Amended U.S. Individual Income Tax Return
Form 1040-NR — U.S. Nonresident Alien Income Tax Return
Form 1040-SS — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Forms/Program Numbers/Tax Class Doc. Codes¶
The following is a table of tax forms with related program numbers and Tax Class Document (Doc). Codes.
FORMS
PROGRAM NUMBERS
TAX CLASS DOC. CODES
Form 1040 (Includes dummy Form 1040 with only a Form 5329 attached.)
43110 43112 (1040 Prior Year) 43114 43116 43130 43210 43170 43172 (ITIN Prior Year) 43270 43810 (1040SP) 43812 (1040SP Prior Year) 43820 (1040SP FP)
205, 206, 211, 212, 221, 222
Form 1040-SR
43120 (OTFP) 43122 (OTFP Prior Year) 43124 43220 (FP) 43910 (SP OTFP) 43912 (SP OTFP Prior Year) 43920 (SP FP)
205, 206
Form 1040X with a notation of "Duplicate" , "Copy" , "Substitute" , "Amended" , "Corrected" , "Revised" , "Superseding" , or "Tentative"
44400
205, 206, 211, 212, 221, 222
Form 8379 (attached to Form 1040)
44400
211
Form 1040SFR
44630
210
INTERNATIONAL FORMS AND PROGRAMS
FORMS
PROGRAM NUMBERS
TAX CLASS DOC. CODES
Form 1040
46110 46112 (Foreign Prior Year) 46115 (Dual Status) 46170 (ITIN) 46172 (Foreign ITIN Prior Year) 46220 (Foreign Full Paid) 46810 (1040SP OTFP) 46812 (1040SP OTFP Prior Year) 46870 (SP ITIN) 46872 (SP ITIN Prior Year) 46910 (SP ITIN Prior Year FP) 47810 (SP ITIN OTFP) 47812 (SP ITIN OTFP Prior Year)
211, 212, 221, 222
Form 1040-NR
46120 46124 (Prior Year) 46129 (Dual Status) 46140 46142 (prior year) 46145 (Dual Status) 46160 (SP EC OTFP) 46180 (SP OTFP) 46280 (SP FP)
272, 273
Form 1040-SS
46127 46128 46227 46228
226 (SS), 227 (SS (sp))
Note:¶
Prior to 2023, 1040-SS (sp) was named 1040-PR.
Data Entry Instructions¶
Specific instructions from this section take precedence over the general instructions found in IRM 3.24.37, ISRP System, General Instructions.
General¶
The entry operator (EOP) is responsible for entering all transcribable schedules and forms, even if the correct section number is not present or edited.
Note:¶
If Code & Edit (C&E) has indicated that if any of the attached forms and schedules are non-transcribable (stapled, folded, banded together, etc.), it is not necessary to look through the items to determine if something needs to be transcribed. Ensure that any item behind these are looked at for transcription.
Sections that have no data present should not be entered unless specifically instructed. Overlay the Section Number with the next section that contains data and continue.
For any prompt, NEVER enter two consecutive spaces.
All entity information, such as Social Security Number (SSN), spouse's SSN (if present), address, name, should be transcribed from the document. Information should not be taken from a W-2 or any other accompanying documentation.
If information is not transcribed correctly, it could negatively impact one or more of the Balanced Measures.
Example:¶
An error in a taxpayer's address may result in an incorrect notice being generated which impacts Notice Error Rate, and, if a refund, it may also impact Refund Error Rate.
A domestic return is generally a tax return with an address within the 50 states, Washington DC, and Army Post Office (APO)/Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses.
Note:¶
A tax return with Form 2555 attached is treated as an international return, regardless of the address in the entity. Enter Action Code 651 (610 for Austin Submission Processing Campus (AUSPC), only if the return is misbatched) in Section 01 and end the document. See IRM 3.24.3.5.2 for additional information on International Returns.
For an address within the 50 states, Washington DC, APO/DPO/FPO addresses, and US Possessions (AUSPC only), follow instructions for Additional Information Line (AIL), street address, city/state, and ZIP Code entries in IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions. AUSPC only, for an address outside of the 50 states, but excluding US Possessions, follow instructions for AIL, street address, and city/state entries in IRM 3.24.37.4.19, ISRP System, General Instructions.
International Returns¶
An international return is generally a tax return with an address outside of the 50 states. The most common other international returns contain at least one of the following:
US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
Note:¶
APO/DPO/FPO addresses are not international returns unless one of the following are attached.
Form 2555, Foreign Earned Income (Attachment Sequence Number 34/35).
Note:¶
For AUSPC only, if a Form 2555 is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.
Form W-2 with foreign income (if noticed).
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Notation of Dual Status.
Primary taxpayer is a Non-Resident Alien (NRA).
Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, attached (Attachment Sequence Number 68).
Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
If a tax return contains any information that indicates it is an international return, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.
Exception:¶
With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
Note:¶
If additional information in Section 01 or other sections have been entered prior to identifying the document as an International return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 (610 for AUSPC only if the return is misblocked) in Section 01 (and the Remittance amount if it is a Remittance return), press
(AUSPC Only) For Virgin Islands (VI) Cover Over returns processed in AUSPC, follow the instructions below:
For entity instructions, see IRM 3.24.37.4.19.1.1 and IRM 3.24.37.4.19.1.2.
For the TAXPR prompt, follow normal procedures.
For the SPC prompt, always enter "B" .
For the CCC prompt, always enter "3" and "O" .
For the DATE prompt, enter the date edited or the received date from the U.S. Virgin Islands date stamp. No other date stamp is valid.
Note:¶
If no date is present, fill the field with periods.
For the RPC prompt, always enter "B" and "L" . Also enter RPC"K" , only if edited.
Do not enter any other information for the document. End the document after the entry of RPC prompt.
Required Sections¶
Original Entry - Section 01 is required and must be input. After input, the document can be ended with a "D" when the following occurs:
When a "G" Computer Condition Code or an Action Code in the "600" series is present. For these conditions, end the document as instructed in the specific instructions. If the return is a Remittance document, the system will automatically take you to the Remittance field for input. See Exhibit 3.24.3-3 Element 20 and 26, Exhibit 3.24.3-66 Element 17 and 23, and Exhibit 3.24.3-122 Element 18 and 22.
When data for succeeding sections are not present.
Form 1040X — Section 01 is the only required section if the amended return is a non-remittance. Sections 01 and 03 are required if the amended return contains a Remittance amount.
Original Entry - Sections 07, 32, 47 - Form 1040, Form 1040-NR, Form 1040-SR.
Amounts¶
All money fields will be dollars only unless otherwise specified.
The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.
If the prompt does not include the dollar sign ($), the entry is dollars and cents.
Entry of Cents
If a dollar amount is present and no cents are present, enter two zeros.
If a dollar amount is present and cents are lined through, enter two zeros.
If there is only a single numeric digit in the cent’s column, enter the digit followed by one zero (0).
Note:¶
If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.
Zero Amounts — Press
Negative amounts — If the taxpayer indicates a loss (i.e., negative sign, brackets, loss) in the near vicinity of the line, accept taxpayer's indication, when possible.
Note:¶
Some fields accept both positive and negative entries. After entering a positive amount, press
Edited Amounts — enter the amount exactly as edited, unless otherwise instructed.
If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined or not in U.S. currency, press
Money amounts that are "Xed" should not be transcribed. Circled money amounts will be transcribed, unless otherwise instructed.
Note:¶
See IRM 3.24.37.4.4 through IRM 3.24.37.4.6, ISRP System, General Instructions, for additional editing procedures.
Certain total fields will be automatically generated after an entry of "0" (zero) and an
Total Income — Section 03, Form 1040 family. See Exhibit 3.24.3-5 Element 17, and Exhibit 3.24.3-68 Element 19.
Adjusted Gross Income — Section 03, Form 1040 family. See Exhibit 3.24.3-5 Element 16, and Exhibit 3.24.3-68 Element 18.
Refund/Amount You Owe¶
All returns can have a Refund Amount and/or an Amount You Owe field entry.
If both fields Refund Amount and Amount You Owe contain entries, enter what is present on both lines.
The Amount You Owe field is always a MUST ENTER field. If no data is present, enter a "0" (zero) and press
If the "refund" amount line is $100 million or more, enter Action Code 341.
Editing¶
An edited arrow is used to direct attention to a misplaced item that must be entered (examples are a misplaced SSN, city/state line, or tax data). Code & Edit may edit a:
Single ended arrow to indicate an entry should be moved from its original position to a different position. Enter the amount in the position the arrow is directing only.
Double ended arrow or a "T" arrow to edit an entry to multiple lines. Enter the amount in its original position and in the position the arrow is directing.
Taxpayer corrected entries (arrowed, changed, or "Xed" ), although not in red, will be honored. This includes ALL sections that have been "Xed" by the taxpayer.
Exception:¶
Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit section in IRM 3.24.3.5.14.
Some areas in Section 01 are coded by departments other than Code & Edit. These codes may appear to be stamped, in a different ink than Code & Edit, or computer generated in gray (noted with CII, RIVO, etc. in the upper left). Honor these indications of codes and/or dates.
Exception:¶
For photocopied returns, only honor codes edited and/or underlined in red.
Money amounts that are "Xed" should not be transcribed. Circled amounts will be transcribed, unless otherwise instructed.
Note:¶
See IRM 3.24.37.4.4 through IRM 3.24.37.4.6, ISRP System, General Instructions, for additional editing procedures.
If there are different sections that could be entered on a double sided form, each side is treated separately and the editing only applies to that side.
Example:¶
For 2008 and prior, Form 1040 Schedule A (Section 07) and Schedule B (Section 08) are on the front and back of each other when it is an IRS published form. If Schedule B is "Xed" and Schedule A is not "Xed" out, Schedule A should be entered.
Example:¶
2019 and prior Schedule SE (Sections 17/18) as page 1 and page 2 may be separate sections. IRM 3.24.3.5.15(h).
Code & Edit will "X" the front or first page of a form (usually page 1) when the section should not be transcribed. The back or second page of the form (usually page 2) should not be considered available and should not be transcribed if the front is "Xed" .
Note:¶
If a single page of a multiple page form or schedule is attached and is not "Xed" out, enter the section.
If there are multiple like forms or schedules for one specific section:
And there are more forms that can be entered than available sections, enter the first form or schedule that is available.
Example:¶
If the return contains 5 Schedules C (Sections 09/10/11) and none have been "Xed" by Code & Edit, enter the first three Schedule Cs that contain transcribable data.
Example:¶
If the return contains 3 Schedules E (Section 13) with transcribable data and only the first one is "Xed" out, enter the second Schedule E. Always enter the first available page one and the first available page two.
Prior Year forms will have transcription lines edited to reflect current year line numbers.
If any field has had its line number deleted (lined-through, "Xed" out, etc.) and has not been edited to reflect a new line number, do not enter information for that field.
If any field has not had its line number deleted (lined-through, "Xed " out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.
For Prior Year returns, Code & Edit may use a Conversion Sheet to make entry of the return easier.
Form 6114 may be used for conversion of original Form 1040, Form 1040A, or Form 1040EZ to a Form 1040. Original form type is preprinted in the upper left of the original form. Refer to instructions in IRM 3.24.37.4.10.3 and the Exhibits within this IRM for specific instructions by prompt.
Note:¶
Certain portions of Section 01 are not found on Form 1040EZ, such as Age/Blind Indicators and Dependent/Exemptions information.
Note:¶
Form 6114-A may be attached for Prior Year Form 1040 and include the transcribed lines for Schedules 1, 2, and 3.
Form 13899 may be used for conversion of original Form 1040-NR or Form 1040-NR-EZ to a Form 1040-NR. Original form type is preprinted in the upper left of the original form. Refer to instructions in IRM 3.24.37.4.10.3 and the Exhibits within this IRM for specific instructions by prompt.
Interpretive Transcription¶
If specific instructions are not located in the IRM, EOPs will interpret and decide the following items without having these items completely edited.
Substitute standard abbreviations.
Omit or include titles and other data from the entity area.
The city, state, and ZIP Code information may or may not be present in the pre-printed boxes of the form.
Omit or include cents in the tax data.
Honor "ditto" (″) marks and the word "same" when used to: Duplicate last names, Repeat money amounts on Form 8962, Page 1 (Section 73).
Omit "N/A" if obviously used as indication of "Not Applicable" .
Entity Determination¶
Use the instructions in IRM 3.24.3.5.7.1 through IRM 3.24.3.5.7.5 to determine what type of entity is required.
Note:¶
If the primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a Taxpayer Identification Number (TIN) that begins with a red edited "9" , always enter as Long Entity.
Note:¶
If the Form Processing Code (FPC) contains an "8" or "9" , always enter as Long Entity.
See the "Entity Determination Chart" in Figure 3.24.3-1 for assistance in determining the Type of Entity.
Figure 3.24.3-1
Please click here for the text description of the image.
Short Entity¶
means the taxpayer’s account is already established on the IMF, and there are no changes to the entity information for that account.
Short Entity is entered when the primary SSN is valid or the primary SSN does not have a TIN that begins with a red, edited "9" , the FPC does not contain an "8" or "9" , and one of the following conditions is met:
The document has a primary Name Control edited or underlined in red with missing or incomplete address
The documents is an international return
Examples of documents that are Short Entity are:
Returns with the Primary Name Control edited or underlined in red, with missing or incomplete address.
Form 1040X without any edited or underlined address.
Short Entity can be selected by entering "S" at the TYPE OF ENTITY prompt.
Short Entity documents have the following entity entries in Section 01 (all other entity fields, except Check Digits, will be greyed out):
Name Control.
SSN(s).
Intermediate Entity¶
Examples of documents that are Intermediate Entity are:
Form 1040X with edited or underlined address.
Intermediate Entity can be selected by entering "I" at the TYPE OF ENTITY prompt.
Intermediate Entity documents have the following entity entries in Section 01 (all other entity fields, except Check Digits, will be greyed out):
Name Control.
SSN(s).
Street Address, City/State, and/or ZIP Code.
Partial Entity¶
can be selected by entering "P" at the TYPE OF ENTITY prompt.
Partial Entity documents have the following entity entries in Section 01 (all other entity fields will be greyed out):
SSNs
Name Line and/or AIL.
Long Entity¶
Entering Long Entity establishes taxpayer accounts on the Individual Master File (IMF) or updates an existing account.
Long Entity is entered when one of the following conditions is met:
If a document
With
Then enter
Has an invalid primary SSN (one of the following)
missing SSN
illegible digit
incomplete SSN
more than nine digits
multiple SSNs on the same line/box
"L" at the Type of Entity prompt for Long Entity
Has a TIN (primary SSN) that begins with a red, edited "9"
"L" at the Type of Entity prompt for Long Entity
Has a Form Processing Code (FPC) containing an "8" or "9"
"L" at the Type of Entity prompt for Long Entity
Has a valid primary SSN that does not begin with a red, edited "9"
Illegible or missing primary NC
Deceased taxpayer (edited/unedited)
Minor taxpayer (edited/unedited)
Underlined AIL
"In care of" or "c/o" name (edited/unedited)
PO Box AND unedited street address or other entity information
"L" at the Type of Entity prompt for Long Entity
Examples of documents that are Long Entity are:
Returns when the Primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" .
Returns with edited/unedited Decedent and/or "MINOR" .
Returns with Additional Information Line (AIL) underlined.
Returns with edited/unedited In-Care-Of (C/O) name.
Returns with illegible or missing Primary Name Control.
Returns with a P.O. Box and an edited/unedited street address or other entity information.
Returns with a Form Processing Code (FPC) containing an "8" or "9."
International returns excluding US Possessions or Domestic addresses. (AUSPC only). See IRM 3.24.37.4.19, ISRP System, General Instructions.
Long Entity can be selected by entering "L" at the TYPE OF ENTITY prompt.
Long Entity documents have the following entity entries in Section 01:
SSN(s).
Name Line and/or AIL.
Street Address, City/State, and/or ZIP Code.
Enhanced-Entity Index File¶
he Enhanced-Entity Index File (E-EIF) is used to determine the entity from returns where the Type of Entity cannot be determined. Examples of returns where the Type of Entity cannot be determined are:
Returns with two unedited street addresses (this includes two P.O. Boxes).
Returns with the Primary Name Control edited or underlined in red with a complete address.
Returns with an e-mail address.
International returns with US Possession or domestic addresses. (AUSPC Only).
The E-EIF does not apply for Forms 1040X.
Enter the following prompts to access E-EIF:
TYPE OF ENTITY — Always press
NC — A Name Control must be entered. The cursor will automatically advance when four characters have been entered. If the Name Control is less than four characters, enter those shown and press
SSNs — Must be entered. The cursor will automatically advance to the SSSN prompt after all 9 digits of the Primary SSN have been entered. Press
Note:¶
A text box will appear for the next two prompts.
ADDRESS KEY — Enter the first three digits in the address and the fourth and fifth digits of the ZIP Code. Use the following rules when necessary. See IRM 3.24.3.5.7.5(3) for examples. Press
FSC — Enter the Filing Status that is edited or marked in the Filing Status area. See Exhibit 3.24.3-2 (9).
Examples for Address Key entries are as follows:
Example
Enter As "s" stands for space
304 Central Ave. Austin, TX 78723
30423
10 Church St. San Marcos, TX 78745
10 s 45
Box 3 Rogge Lane Kyle, TX 78750
3 ss 50
P. O. Box 1234 Austin, TX
123 ss
Oak Tree Trailer Park Buda, TX
Chandler Bldg. Austin, TX 78723
sss 23
Rt. 1, Box 3, 124 Adams St. Alexandria, VA 22311
13 s 11
64 W. 192nd St. Bronx, NY 10467
64167
10 Arrow Ave. #9C Bronx, NY 10467
10967
One Oak Place Austin, TX 78723
sss 23
PMB 3 102 S. 38th Des Moines, IA 50310
10210
juan8@email.com Denver, CO 80202
Return with two unedited addresses: 101 Maple Dr. Staunton, VA 22913 20 Fair St. Naples, FL 32201
10113
U.S. Possession (AUSPC only): 231 Apple Way Yona, Guam 96914
23114
After E-EIF is accessed, the ISRP system will display one of the following responses:
Short Entity—A complete match. The Name Control may be replaced by the Check Digit and the system will display SHORT ENTITY in the upper right hand corner. The cursor will be at the TAXPR prompt.
Intermediate Entity—A complete match except for the Address Key. The Name Control may be replaced by the Check Digit and the system will display INTERMEDIATE ENTITY in the upper right hand corner. The cursor will be at the ADD prompt.
A confirmation text box asking, "ENTITY INFO CORRECT?" . Verify the entries in the NC and SSN prompts and ADDRESS KEY and FSC in the text box. (1) If the information is correct, enter "Y" and press
Partial or Long Entity —The entity was not found on the E-EIF. The cursor will be at the NAME1 prompt.
Exception:¶
If FSC 2 or 3 was entered and a SSSN is not entered, the cursor will be at the SSSN prompt. If no SSSN, press
Note:¶
If the Type of Entity selected is incorrect, see IRM 3.24.3.5.8 for correction procedures.
After the entity access is complete, the system will populate the "FSC" field with the Filing Status that was entered during the access.
Correcting the Type of Entity¶
If a Type of Entity was selected when E-EIF should have been accessed, press
If the Type of Entity selected was incorrect, press
Name Control-Primary¶
Enter Name Control as follows:
Press
Enter the four character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37, ISRP System, General Instructions, for Name Control determination). It will not be necessary to press
Note:¶
If the Primary Name Control is underlined in red, honor this determination.
If less than four characters, enter those shown and press
If the Name Control is missing or illegible, enter as Long Entity. See IRM 3.24.3.5.7.4.
Note:¶
Name Line¶
If the Primary Name Control is underlined in red and entry of the name line is necessary, enter the first caret immediately before the underlined information.
Note:¶
Do not confuse an underlined Spouse Name Control with AIL information.
For instructions for Name Line entry, see IRM 3.24.37.4.15, ISRP System, General Instructions.
When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all entity data must be transcribed from the original form.
Address Line¶
For instructions for Street Address and City/State entry, see IRM 3.24.37.4.16, through IRM 3.24.37.4.18, ISRP System, General Instructions.
For instructions for International Address and City/State entry, see IRM 3.24.37.4.19, ISRP System, General Instructions.
When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all address line data must be transcribed from the original form.
Prior Year Returns¶
For prior year programs, the Tax Period and Received Date are MUST ENTER fields. See IRM 3.24.3.4 for list of prior year programs.
Note:¶
Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on some prior year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.
If a tax return has not been edited as a prior year return, but contains information to indicate it is for a prior year, enter Action Code 610 in Section 01 and end the document.
Exception:¶
With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.
Note:¶
If additional information in Section 01 or other sections have been entered prior to identifying the document as an unedited prior year return there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press
If the Julian Date in the Block Header is 155 or greater, the Received Date becomes a MUST ENTER field.
Age/Blindness Indicator Boxes¶
For Form 1040 enter the check boxes as follows:
Born...box is marked, enter "1"
Blind box is marked, enter "01"
Both boxes are marked, enter "11"
Neither box is marked, press
Direct Deposit¶
Exception:¶
Any editing present in the Direct Deposit section is a courtesy ONLY. Operators are responsible for following the correct transcription procedures contained in this IRM. ISRP transcription procedures shown in (2) below should always be followed regardless of editing present.
If the Direct Deposit area is circled, enter the data present.
Code & Edit may edit a red checkmark in the Direct Deposit area of the return as a "courtesy" to remind the EOPs that entries may be present in that section.
Code & Edit may edit a single "X" over both Routing number and Account number lines, typically in the first position, to indicate there is no entry for the section.
Code & Edit may edit a small "x" in the beginning, typically in the first position, of the Routing number and/or Account number lines to indicate there is no entry for that line.
Enter Direct Deposit information as follows:
Figure 3.24.3-2a
Please click here for the text description of the image.
Figure 3.24.3-2b
Please click here for the text description of the image.
Figure 3.24.3-2c
Please click here for the text description of the image.
Figure 3.24.3-2d
Please click here for the text description of the image.
Figure 3.24.3-2e
Please click here for the text description of the image.
Prior Year Forms with Different Layouts¶
Some prior year forms will have layouts that do not match current year forms. Special instructions for some of these forms are listed below.
Schedule E, 2010 and prior. DO NOT ENTER LNA, LNB, 23A, 23B, or 23C.
Form 8863, 2011 and prior. Pick up the edited LN1 and L10 from page 1 of the form. Enter up to three Name Controls and SSNs edited as 20 and 21.
Form 5405, 2011 and prior. The entries may be found in Part III or Part IV of the form instead of in Part I or Part II.
Form 8867, 2018 version. For Form 1040, enter as instructed in Exhibit 3.24.3-53. For Form 1040-NR, enter as instructed in Exhibit 3.24.3-111. For Form 1040-SS, enter as instructed in Exhibit 3.24.3-131.
Form 8867, 2017 version For Form 1040, enter as instructed in Exhibit 3.24.3-53.
Exception:¶
Enter a "1" in BXCTC if the CTC/ACTC box is marked.
Exception:¶
Enter a "1" in BXCTC if the CTC/ACTC box is marked.
Exception:¶
Enter a "1" in BXCTC if the CTC/ACTC box is marked.
Form 8867, 2016 version. For all forms, enter a 1 in BXEIC if a 1 is edited in front of EIC. Enter a 1 in BXCTC if a 1 is edited in front of CTC/ACTC. Enter a 1 in BXAOTC if a 1 is edited in front of AOTC. Follow instructions in Exhibits for entries on page 2.
Form 8867, 2015 and prior version. For all forms, the Attachment Sequence Number for Form 8867 may be 70 or 177. Enter a "1" in the BXEIC prompt. Enter the Yes/No checkboxes from the edited line numbers on page 3 of the form. Ignore the "Does not apply" box, if marked.
Schedule SE, 2019 and prior, consisted of two sections - Section A (Short Schedule SE) and Section B (Long Schedule SE). The Taxpayer may file a Section A and Section B, or two Sections A, or two Sections B. When there are multiple Schedules SE present: With the same SSN and one schedule does not contain transcription other than the SSN, do not enter this schedule as the section. With the same SSN containing the same data, enter the first schedule only.
Exception:¶
If both Section A and Section B contain the same data, enter the schedule with Section B only.
Error Messages¶
When an error message banner appears, the Original Entry (OE) EOP MUST sight verify the data entered with the return and correct any errors found. Make sure data is being entered in the correct field. If the data is entered correctly, press
Following are instructions for EOPs to use in correcting errors.
DOES NOT ZERO BALANCE - CHECK MONEY FIELDS¶
Certain sections are subject to a zero balancing routine (fields are added and subtracted in order to arrive at a zero balance). This message is given when the zero balance routine fails. The system will stop on the entry that should zero balance. The system will raise the fields involved in the zero balance routine. The EOP MUST sight verify the entries.
If...
Then...
The entries are incorrect
Press
The entries are correct
Press
MISSING SECTION(S) XX, XX, XX, ERROR===REQUIRED SECTION(S) MISSING¶
This message is given at the end of the document when a line item entry requires a corresponding schedule or form (the XX represents the Section Number).
Check the attachments for the section(s) needing to be transcribed. The attachments may not be in the proper sequence or a section(s) may have been accidentally skipped.
If...
Then...
The section(s) requested in the error message is (are) present
Press
The section(s) requested in the error message is (are) not present
Press
SECONDARY SSN REQUIRED¶
The "SECONDARY SSN REQUIRED" message is given after entry of the FSC when the spouse's Social Security Number (SSSN) is missing, the Filing Status Code (FSC) is "2" or "3" , and the entity type is Long or Partial.
Enter the SSSN if it is present in the spouse's SSN box or in the Filing Status Area around: • Part I, line 1 of Form 1040 PR/SS • Line 3 of converted, Prior Year Form 1040A
If the SSSN is not present, press
SPOUSE NAME CONTROL IS REQUIRED¶
The "SPOUSE NAME CONTROL IS REQUIRED" message is given after entry of the FSC when the spouse's Name Control (2NDNC) is missing and the FSC is a "2" .
Exception:¶
If E-EIF was accessed, the FSC is a 2, and the spouse's Name Control (2NDNC) is missing, a MUST ENTER FIELD error message will display instead of the SPOUSE NAME CONTROL REQUIRED error message.
Enter the 2NDNC, if present, from the spouse's name in the entity area.
If the spouse's name is not present in the entity area, press
See IRM 3.24.37.4.14, ISRP System, General Instructions, for instructions for determining the Name Control.
FIELD OVERFLOW— Money Amount Fields¶
If the amount on the document is too large for the field, the system will respond with the error message FIELD OVERFLOW. To correct:
Press
Press
FIELD OVERFLOW— Name, Address, and City/State¶
If any of the entity lines are too long, the system will respond with the error message FIELD OVERFLOW. It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.
NAME1 — When the caret (<) is not at the end of the field and has been entered:
Press
Enter a pound sign (#) in the last position of the field.
Note:¶
If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).
NAME1 — When the caret (<) is at the end of the field or has not been entered:
Press
Press
Exception:¶
If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.
Enter a caret (<) and the first letter of the last name.
Exception:¶
Enter the first two letters of the last name if backspace was pressed one additional time to remove the space.
Enter a pound sign (#) in the last position of the field.
If the error message is "NOT VALID DATA" , see IRM 3.24.3.6.6.1 for Name Line Validity Checks.
Example
Enter As
Samantha Annette & Raymond Benjamin Oak
SAMANTHA ANNETTE & RAYMOND BENJA<O#
Jeremiah James III & Janice Ann Marie Acorn
JEREMIAH JAMES III & JANICE ANN<AC#
AIL
Press
Enter a pound sign (#) in the last position of the field.
ADD
Press
Enter a pound sign (#) in the last position of the field.
C/S (City/State)
Press
Enter a pound sign (#) in the last position of the field.
Name Line Validity Checks¶
If the NAME1 field in Section 01 contains invalid data, the error message NOT VALID DATA will appear. Following is a list of conditions that will correct the error message:
Must have at least one caret (<).
Cannot have more than two carets.
First position must be A through Z, period (.), or hyphen (-).
Last position cannot be a caret.
Cannot have a space immediately before or after a caret.
Position immediately following the first caret must be alpha or period (.).
Position immediately following the second caret must be alpha, period (.), or ampersand (&).
Cannot have two or more consecutive spaces.
Cannot have more than one ampersand.
Cannot have an ampersand between two carets.
Correcting Sections¶
To view the previous section only, press
To edit a previously entered section, use the following procedures:
Press
Press
Press
Press
If necessary, press
Press
Press
Deleting Sections and Documents¶
To delete a section, use the following procedures:
Press
Press
Press
Press
To delete a document, use the following procedures:
Press
Press
Press
Press
Inserting Sections and Documents¶
To insert sections or documents, use the following procedures:
Press
Press
To insert a: • Section, press
Note:¶
Ensure you are in the correct document to insert the new section.
Enter the data for the inserted section or document.
Complete and exit the section.
Press
Press
Key Verification¶
There are two forms of key verification (KV) in ISRP: Block Header only and "full" KV. The type of KV applicable to a particular block depends on various criteria set by Supervisory Operators (SOPs) prior to KV of the block.
Block Header Only — All fields of the Block Header must be verified. KV is complete after the last field of the Block Header is verified.
Full KV — For the Form 1040 family, full KV requires verification of all Section 01 fields. All fields will appear blank and the prompt "TYPE OF ENTITY" will be present. KV behaves like Original Entry and will access the E-EIF if the document requires access. Otherwise, if the Type of Entity is known, the KV EOP will key S, I, P or L. See IRM 3.24.3.5.7 through IRM 3.24.3.5.7.5 for specific instructions for each Type of Entity.
After all required fields have been verified, the message "ALL SECTIONS VERIFIED" will be displayed at the top right of the screen. Press
Short Entity KV¶
Short Entity—
The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.
Verification will continue with the Tax Period.
Exception:¶
If the Name Control is present, the KV EOP must key the Name Control and primary SSN.
Intermediate Entity KV¶
Intermediate Entity—
The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.
Verification will continue with the street address.
Exception:¶
If the Name Control is present, the KV EOP must key the Name Control and primary SSN.
Partial and Long Entity KV¶
Partial and Long Entity—
The KV EOP will key the Serial Number.
Verification will continue with the primary Social Security Number.
ISRP Transcription Operation Sheets¶
The following exhibits contain specific data entry procedures.
Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★) in the Field Termination column. MUST ENTER fields will be highlighted in green or yellow on the ISRP screen. See IRM 3.24.37.4.2, ISRP System, General Instructions, for procedures related to MUST ENTER fields.
Certain special characters on the keyboard (non-alphanumeric) may not be entered when processing IMF returns. See "Instructions Column" for individual field entry.
To ensure the appropriate instruction is applied to each return, EOPs should become familiar with all the instructions for each specific field and follow in the order they are presented.
For all Taxpayer Identification Numbers (TINs), refer to IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures, unless otherwise instructed.
If a Name Control is underlined in red, honor that determination of the Name Control.
If the Primary Name Control is underlined in red, follow Entity Determination procedures. If entry of the name line is needed, enter the first caret immediately before the underlined information.
Note:¶
Do not confuse an underlined Spouse Name Control with AIL information.
Dependent name controls may be underlined or edited (including to the left of the name). Honor this determination of the name control.
Some program numbers are used for both current year and prior year documents. If entering from a prior year batch for one of these programs, the EOP is responsible for entering the TAXPR and DATE on all documents, even if these prompts are not programmed as MUST ENTER.
Press
Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection…¶
Note:¶
On Form 3893, IGNORE the instructions written on Line 14.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
SC Block Control
ABC
(auto)
The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.3.1, ISRP System, General Instructions. It cannot be changed.
(2)
Block DLN
DLN
(auto) ★★★★★★
Enter the 11 digits as shown:
Form 813 - from the "Block DLN" box.
Form 1332 - from the "Document Locator No." box.
Form 3893 - from box 2.
Note:¶
If the generated year digit and the year digit in box 12 on the Form 3893 do not agree, press
The KV EOP will verify the DLN from the first document of the block.
(3)
Batch Number
BATCH
Enter the batch number as follows:
Forms 813, Form 1332 - from the Batch Control Number box.
Form 3893 - from box 3.
From the batch transmittal sheet.
(4)
Document Count
COUNT
Enter the document count as follows:
Forms 813, Form 1332
the circled number.
if a number is not circled, add 1 to the Serial Number of the last document in the block.
Form 3893 - from box 4.
(5)
Prejournalized Credit Amount
CR
Enter the amount shown:
Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total" .
Form 3893 - from box 5.
ENTER DOLLARS AND CENTS.
(6)
Debit Amount
DB
Press
(7)
IRP Year Indicator/Trans. Code
TRCODE
Press
(8)
Trans. Date
TRDATE
Press
(9)
Master File Tax Code
MFT
Press
(10)
Secondary Amount
SECAMT
Press
(11)
Source Code
SOURCE
If Form 3893 is attached, enter from box 11 as follows:
R = "Reprocessable" box marked.
N = "Reinput of Unpostable" box marked.
4 = "SC Reinput" box marked.
No box is marked, refer the document to the Supervisor for a determination.
(12)
Year Digit
YEAR
If Form 3893 is attached, enter the digit from box 12 (current year or otherwise). This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(13)
Period Code
PRIOR YEAR
Press
(14)
RPS Indicator
RPS
Enter "S" if:
Forms 813, 1332 - "RPS" or "RRPS" is annotated or stamped on the form.
Form 3893 - box 13 is marked.
This is a MUST ENTER field for Full Paid Returns, Programs 43210 and 43220.
Enhanced-Entity Index File¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
(auto)
Section "01" is system-generated; no required entry.
(2)
Serial Number
SER#
Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:¶
XXxxxXXXxxxXX - X
(3)
Type of Entity
TYPE OF ENTITY
Always press
(4)
Check Digit
CD
(auto)
No entry is required.
(5)
Name Control
NC
Enter the Name Control for the Primary Taxpayer.
If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.
See IRM 3.24.3.5.9 and IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
(6)
Primary SSN
SSN
(auto) ★★★★★★
Enter the SSN as shown in the "Your social security number" or "Identifying number" box.
If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.
(7)
Secondary SSN
SSSN
Enter as follows:
If there is an SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area on 2017 and prior Form 1040 or converted, Prior Year Form 1040A, or Part I, line 1 on Form 1040 PR/SS, enter the SSSN.
Note:¶
This element is not entered on Form 1040-NR.
(8)
Address Key
ADDRESS KEY
Enter the first three numeric digits as shown or edited in the address line and the 4th and 5th digits of the ZIP Code.
See IRM 3.24.3.5.7.5(2)d for procedures.
(9)
Filing Status Code
FSC
Enter as follows:
For Form 1040 (2018 and later):
The edited number to the right of "Filing Status" .
If not edited:
Enter "1" if the Single box is marked.
Enter "2" if the Married filing jointly box is marked.
Enter "3" if the Married filing separately box is marked.
Enter "4" if the Head of household box is marked.
Enter "5" if the Qualifying surviving spouse box is marked.
Note:¶
For 2021 and prior, enter "5" if the Qualifying widow(er) box is marked.
If multiple boxes are marked, enter the largest number, as indicated by a - e above.
If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.
For Form 1040 (2017 and prior),
The edited number to the left of the 3 "Filing Status" box.
The number by the box that is marked in the " Filing Status" area.
If multiple boxes are marked, enter the largest number.
If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.
For Form 1040-NR,
Enter the number edited to the right of the "Filing Status" boxes.
If not edited, enter "1" .
For Prior Year converted Form 1040-NR-EZ,
The number edited to the left of the "Filing Status" boxes.
If not edited, enter a "1" if box 1 is marked or a "3" if box 2 is marked.
If no boxes are marked or multiple boxes are marked, enter a "1" .
For Form 1040-PR / 1040-SS,
Enter the number edited to the left of the "Filing Status" boxes.
If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.
Note:¶
Presence of the following characters in the Elem. No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate P - Partial L - Long
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1) S, I, P, L
Section Number
SECT:
(auto)
Section "01" is system-generated; no required entry.
(2) S, I, P, L
Serial Number
SER#
Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:¶
XXxxxXXXxxxXX - X
(3) S, I, P, L
Type of Entity
TYPE OF ENTITY
Enter Type of Entity: "S" , "L" , or
(4) S, I
Check Digit
CD
Press
(5) S, I
Name Control
NC
Enter the Name Control for the Primary Taxpayer.
If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.
See IRM 3.24.3.5.9, IRM 3.24.3.9(6), and IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
(6) S, I, P, L
Primary SSN
SSN
(auto) ★★★★★★
Enter the SSN as shown in the "Your social security number" box.
If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.
(7) S, I, P, L
Secondary SSN
SSSN
Enter the SSN present in the "Spouse's social security number" box.
If prompted and no data is present, press
(8) P, L
Name - First Line
NAME1
Enter the full name(s) as shown or edited on the return.
Exception:¶
If it is obvious that the taxpayer has signed their initials between their first and last name, ignore the initials when entering NAME1.
See IRM 3.24.3.5.10, IRM 3.24.3.6.6.1, and IRM 3.24.37.4.15, ISRP System, General Instructions, for procedures.
(9) P, L
Additional Information Line (Name 2)
AIL
Enter additional information as underlined or instructed.
Do not enter the caret (<) in the AIL.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions.
For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.4.16, ISRP System, General Instructions.
For decedent returns see IRM 3.24.37.4.16(4), ISRP System, General Instructions.
See IRM 3.24.37.4.16, ISRP System, General Instructions, for procedures.
(10) I, L
Street Address
ADD
Enter the address as shown or edited on the return.
Reminder:¶
If present, enter the apartment number in the "Apt. no." box/area to the right of the street address.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
See IRM 3.24.37.4.17, ISRP System, General Instructions, for procedures and IRM 3.24.37, Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I, L
City/State
C/S
Enter as follows:
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
See IRM 3.24.37.4.18, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated.
Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions.
Note:¶
If entry of city and state is required, the following rules apply:
Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used.
Correct obviously misspelled cities.
Always use standard state abbreviations.
For APO/DPO/FPO procedures, see IRM 3.24.37.4.18, ISRP System, General Instructions.
If the city is not present, enter as: /state code then press
If the state is not present, enter as: city/ then press
(12) I, L
ZIP Code
ZIP
If ZIP Code is not present on the screen, enter the digits shown to the right of the state name.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
Enter the five-digit or nine-digit ZIP Code.
If the ZIP Code is less than five digits, press
If the ZIP Code is more than five digits and less than nine, enter the first five digits.
If the ZIP Code is more than nine digits, enter the first nine.
If missing or if any illegible digits, press
If two or more ZIP Codes are present, press
(13) S, I, P, L
Tax Period
TAXPR
Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.
The programmed calendar year is 2025. The Tax Period for the current year is 2512.
Note:¶
Do not enter the Tax Period for current year documents, unless the TAXPR field is a MUST ENTER.
Enter the 4 digits shown, underlined, or edited in YYMM format.
If only two digits are underlined, enter those two digits followed by "12" .
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
For Prior Year forms:
This is a MUST ENTER field.
If the document is a current year return and the TAXPR is a MUST ENTER field, enter the current year Tax Period (2512).
If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L
Spouse Name Control
2NDNC
Enter the spouse's Name Control, if present.
Use the spouse's last name in the entity area.
See IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
Enter a period for each illegible character.
If no data is present, press
Exception:¶
This is a MUST ENTER FIELD if FSC is 2. If prompted and no data is present, press
(15)
Main Home in U.S.
MAIN HOME
Enter as follows from the Main Home checkbox shown below the Spouse’s social security number:
Enter "1" if Main Home box is marked.
(16) S, I, P, L
PECF Code
PECF
Enter as follows from the "Presidential Election Campaign" checkboxes:
Enter "1" if one box is marked.
Enter "2" if two boxes are marked.
Note:¶
Do not enter PECF for tax years 2022 and prior.
(17) S, I, P, L
Filing Status Code
FSC
Enter as follows:
The edited number to the right of "Filing Status" box.
If not edited:
Enter "1" if the Single box is marked.
Enter "2" if the Married filing jointly box is marked.
Enter "3" if the Married filing separately box is marked.
Enter "4" if the Head of household box is marked.
Enter "5" if the Qualifying surviving spouse box is marked.
Note:¶
For 2021 and prior, enter "5" if the Qualifying widow(er) box is marked.
If multiple boxes are marked enter the largest number, as indicated by a - e above.
If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present.
Note:¶
If FSC is "2" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press
Note:¶
For 2017 and prior, edited number will be located to the left of the "3 Filing Status" box.
(18) S, I, P, L
Digital Assets Code
DA CD
Enter as follows from the Digital Assets checkboxes:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.
Press
Note:¶
For 2020 and 2021, enter from the virtual currency question checkboxes.
(19) S, I, P, L
Special Processing Codes
SPC
Enter the edited character(s) shown in the right margin between the Secondary SSN and the PECF.
Enter a pound sign (#) for each illegible character.
(20) S, I, P, L
Computer Condition Codes
CCC
Enter the edited characters shown to the right of the "Head of Household" Filing Status checkbox.
Note:¶
For 2017 and prior Form 1040, the CCC is edited in the upper portion of the "Filing Status" area.
Valid characters are alpha A - Z and numeric 1-9.
Note:¶
If an "O" Code is present for this element, enter an alpha "O" .
Enter a pound sign (#) for each illegible character.
If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press
(21) S, I, P, L
Received Date
DATE
Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:
Stamped on the face of the return.
Edited in the area around "Single" Filing Status checkbox.
Note:¶
Do not enter any edited dates from the margin or entity area of the form.
Note:¶
For 2017 and prior Form 1040, the DATE is edited in the area around line 6d.
If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element.
If a "G" Code is present in the "CCC" and the return is a remittance, press
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(22) S, I, P, L
Exemptions
EXEMP
Enter the first two vertically edited digits shown to the right of the Dependents/Exemptions area.
If the first two digits are both zero, press
Never end this field with a zero.
If either line is more than 9, illegible, or invalid, press
(23) S, I, P, L
Exemption/EIC/Overflow
E/O
Enter the vertically edited digits shown to the right of the Dependents/Exemptions area beginning with the third edited digit.
Enter up to four digits.
Never end this field with a zero.
If either line is more than 9, illegible, or invalid, press
(24) S, I, P, L
Form Processing Code
FPC
Enter the edited characters shown to the right of line 5b.
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
Note:¶
For Form 1040-SR, enter the edited characters to the right of line 1g.
(25) S, I, P, L
Return Processing Code
RPC
Enter the edited characters shown in the bottom left margin .
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
If no data is present, press
(26) S, I, P, L
ERS Action Code
ACT C
Enter the 3 edited digits shown in the bottom center margin.
If Action Code is in the "600" series and the return is a non-remittance, end the document after this element.
If Action Code is in the "600" series and the return is a remittance, press
If illegible or less than three digits, press
If multiple Action Codes apply, enter the highest number.
AUSPC only - DO NOT enter Action Code 651, even if edited.
(27) S, I, P, L
Audit Code
AUD C
Enter the edited characters shown in the bottom right margin.
Enter a pound sign (#) for each illegible character.
Note:¶
Pressing
Note:¶
If "Dependent 1" is circled out, do not enter any information for that Name Control. For TY 24 and prior, if an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(4)
First Dependent SSN
(3) SSN DEP1
Enter the SSN for the first dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(5)
First Dependent Relationship Code
(4) REL DEP1
Enter the edited digit for the first dependent from the space to the right of line (5)(a).
(6)
First Dependent Residency Indicator
(5)(AB) DEP1
Enter line (5) code for the first dependent as follows:
If only box (5)(a) is marked, enter "1" .
If only box (5)(b) is marked, enter "2" .
If both boxes (5)(a) and (5)(b) are marked, enter "3" .
(7)
First Dependent Student/Disabled
(6) DEP1
Enter line (6) code for the first dependent as follows:
if only box Full-time student is marked, enter "1" .
if only box Permanently and totally disabled is marked, enter "2" .
if both boxes are marked, enter "3" .
(8)
First Dependent Child Tax and Other Dependent Credit Code
(7) DEP1
Enter line (7) code for the first dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present.
This is a MUST ENTER field if (2) NC DEP1 or (3) SSN DEP1 contains an entry.
If no data is present, press
(9)
Second Dependent Name Control
(2) NC DEP2
Enter the Name Control for the second dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If "Dependent 2" is circled out, do not enter any information for that Name Control. For TY 24 and prior, if an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(10)
Second Dependent SSN
(3) SSN DEP2
Enter the SSN for the second dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(11)
Second Dependent Relationship Code
(4) REL DEP2
Enter the edited digit for the second dependent from line (4) Relationship.
(12)
Second Dependent Residency Indicator
(5)(AB) DEP2
Enter line (5) code for the second dependent as follows:
If only box (5)(a) is marked, enter "1" .
If only box (5)(b) is marked, enter "2" .
If both boxes (5)(a) and (5)(b) are marked, enter "3" .
(13)
Second Dependent Student/Disabled
(6) DEP2
Enter line (6) code for the second dependent as follows:
if only box Full-time student is marked, enter "1" .
if only box Permanently and totally disabled is marked, enter "2" .
if both boxes are marked, enter "3" .
(14)
Second Dependent Child Tax and Other Dependent Credit Code
(7) DEP2
Enter line (7) code for the second dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present.
This is a MUST ENTER field if (2) NC DEP2 or (3)SSN DEP2 contains an entry.
If no data is present, press
(15)
Third Dependent Name Control
(2) NC DEP3
Enter the Name Control for the third dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If "Dependent 3" is circled out, do not enter any information for that Name Control. For TY 24 and prior, if an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(16)
Third Dependent SSN
(3) SSN DEP3
Enter the SSN for the third dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(17)
Third Dependent Relationship Code
(4) REL DEP3
Enter the edited digit for the third dependent from line (4) Relationship.
(18)
Third Dependent Residency Indicator
(5)(AB) DEP3
Enter line (5) code for the third dependent as follows:
If only box (5)(a) is marked, enter "1" .
If only box (5)(b) is marked, enter "2" .
If both boxes (5)(a) and (5)(b) are marked, enter "3" .
(19)
Third Dependent Student/Disabled
(6) DEP3
Enter line (6) code for the third dependent as follows:
if only box Full-time student is marked, enter "1" .
if only box Permanently and totally disabled is marked, enter "2" .
if both boxes are marked, enter "3" .
(20)
Third Dependent Child Tax and Other Dependent Credit Code
(7) DEP3
Enter line (7) code for the third dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present.
This is a MUST ENTER field if (2) NC DEP3 or (3)SSN DEP3 contains an entry.
If no data is present, press
(21)
Fourth Dependent Name Control
(2) NC DEP4
Enter the Name Control for the fourth dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If "Dependent 4" is circled out, do not enter any information for that Name Control. For TY 24 and prior, if an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(22)
Fourth Dependent SSN
(3) SSN DEP4
Enter the SSN for the fourth dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(23)
Fourth Dependent Relationship Code
(4) REL DEP4
Enter the edited digit for the fourth dependent from line (4) Relationship.
(24)
Fourth Dependent Residency Indicator
(5)(AB) DEP4
Enter line (5) code for the fourth dependent as follows:
If only box (5)(a) is marked, enter "1" .
If only box (5)(b) is marked, enter "2" .
If both boxes (5)(a) and (5)(b) are marked, enter "3" .
(25)
Fourth Dependent Student/Disabled
(6) DEP4
Enter line (6) code for the fourth dependent as follows:
if only box Full-time student is marked, enter "1" .
if only box Permanently and totally disabled is marked, enter "2" .
if both boxes are marked, enter "3" .
(26)
Fourth Dependent Child Tax and Other Dependent Credit Code
(7) DEP4
Enter line (7) code for the fourth dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present.
This is a MUST ENTER field if (2) NC DEP4 or (3)SSN DEP4 contains an entry.
If no data is present, press
(27)
MFS Checkbox
MFS/HOH CKBX
Enter 1 if the Married Filing Separately box under line (7) of the Dependents area is marked.
This is a MUST ENTER field.
If no data is present, press
(28)
ID Number Penalty
ID-P
Press
Note:¶
For 2021 and prior, enter the edited amount identified as "1a/1z" for both prompts L1A $ and L1Z $.
(3)
Nontaxable Combat Pay Election
L1I $
Enter the amount from line 1i.
(4)
Total Wages
L1Z $
Enter the amount from line 1z.
Note:¶
For 2021 and prior, enter the edited amount identified as "1a/1z" for both prompts L1A $ and L1Z $.
(5)
Tax Exempt Interest
L2A $
Enter the amount from line 2a.
(6)
Interest
L2B $
Enter the amount from line 2b.
(7)
Qualified Dividends
L3A $
Enter the amount from line 3a.
(8)
Ordinary Dividends
L3B $
Enter the amount from line 3b.
(9)
Gross IRA Distributions
L4A $
Enter the amount from line 4a.
(10)
Taxable IRA Distributions
L4B $
Enter the amount from line 4b.
(11)
Gross Pensions & Annuities
L5A $
Enter the amount from line 5a.
(12)
Taxable Pensions & Annuities
L5B $
Enter the amount from line 5b.
(13)
Gross Social Security
L6A $
Enter the amount from line 6a.
(14)
Taxable Social Security
L6B $
Enter the amount from line 6b.
(15)
Schedule D Profit/Loss
LN7A $
Enter the amount from line 7a.
Note:¶
For 2018 Form 1040, enter the edited amount identified as "7" from the open space to the left of line 7a.
Note:¶
For all prior year returns, the edited line numbers may be out of order.
(16)
Additional Income
LN8 $
Enter the amount from line 8.
(17)
Total Income
LN9 $
Enter the amount from line 9.
If the Zero Balance Error Message appears, sight verify raised boxes.
See IRM 3.24.3.6.1 for correction procedures.
(18)
Total Adjustments
L10 $
Enter the amount from line 10.
(19)
Adjusted Gross Income
L11A $
Enter the amount from line 11a.
If the Zero Balance Error Message appears, sight verify raised boxes.
See IRM 3.24.3.6.1 for correction procedures.
(20)
Dependent Status Indicator
DSI
Enter a "1" if:
the "Someone can claim you as a dependent" box on "Your standard deduction" line is marked.
the "Someone can claim your spouse as a dependent" box on "Spouse standard deduction" line is marked.
both boxes are marked.
Note:¶
For 2017 and prior Form 1040, enter the edited "1" , if present, above column (4) in the Exemptions area.
(21)
Primary Age/Blind Indicator
AGE/BL BX
Enter the age/blindness check boxes from the Age/Blindness line for "You" in the following order:
"Were born before..." box is marked enter "1" .
"Are blind" box is marked enter "01" .
If both the "Were born before..." and "Are blind" boxes are marked, enter "11" .
If neither the "Were born..." nor "Are blind" box is marked, press
Note:¶
For 2017 and prior Form 1040, the Age/Blind Indicator boxes are found on line 39a, page 2.
(22)
Spouse Age/Blind Indicator
SP AGE/BL BX
Enter the age/blindness check boxes from the Age/Blindness line for Spouse in the following order:
"Was born before..." box is marked enter "1" .
"Is blind" box is marked enter "01" .
If both the "Was born before..." and "Is blind" boxes are marked, enter "11" .
If neither the "Was born before..." nor "Is blind" box is marked, press
Note:¶
For 2017 and prior Form 1040, the Age/Blind Indicator boxes are found on line 39a, page 2.
(23)
Qualified Business Deduction
L13 $
Enter the amount from line 13.
(24)
Taxable Income
L15 $
Enter the amount from line 15. If the taxpayer has indicated a minus, press
Note:¶
If the only entry for Section 03 is a negative amount on line 15, omit the section.
(25)
Tentative Tax (8814/4972)
L16 $
Enter the amount from line 16.
(26)
Child and Other Dependent Credit
L19 $
Enter the amount from line 19.
(27)
Total Statutory Credits
L21 $
Enter the amount from line 21.
(28)
Total Other Taxes
L23 $
Enter the amount from line 23.
Note:¶
THE FOLLOWING MONEY AMOUNT FIELDS ARE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(29)
Total Tax
L24
Enter the amount from line 24. ENTER DOLLARS AND CENTS.
(30)
Withholding Tax
L25D
Enter the amount from line 25d.
(31)
Estimated Tax Credits
L26
Enter the amount from line 26.
(32)
Earned Income Credit
L27A
Enter the amount from line 27a.
If "888" is edited on the line, enter as dollars and cents (888.00)
(33)
Additional Child Tax Opt Out
28CKBX
Enter a "1" if the checkbox at the end of line 28 is marked.
(34)
Additional Child Tax Credit
L28
Enter the amount from line 28.
(35)
Refundable Education Credits
L29
Enter the amount from line 29.
(36)
Refundable Credits
L32
Enter the amount from line 32.
(37)
Total Payments
L33
Enter the amount from line 33.
(38)
Refund Amount
L35A
Enter the amount from line 35a.
Press
the words "Do Not Refund" or variation are present in the refund area.
the amount on line 35a is "Xed" and not corrected.
the form line has been marked through and not corrected.
If lines 35a, 36, and 37 have no entries, but there is an amount on line 34, enter line 34 amount for this field.
If no data is present, press
Note:¶
The amount on this line always appears as a negative.
Caution:¶
If the refund is $100 million or more, enter Action Code 341 in Section 01.
(39)
Routing Transit Number
RTN
Enter up to 9 digits of the RTN from line 35b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
If entering a Blank Section, see Figure@Exhibit 3.24.3-2d and Figure@Exhibit 3.24.3-2e.
(40)
Depositor Account Number
DAN
Enter the alpha/numeric Account Number from line 35d.
Only alphas, numerics, and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(41)
DAN For Verification
DAN
Enter the DAN again for verification.
If entry does not match Element (40), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(42)
Type of Depositor Account
TYPE
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35c.
Exception:¶
If entering a "blank" section, press
If both boxes are marked, press
If neither box is marked, press
If only the TYPE box is marked, press
Note:¶
When
(43)
ES Credit Elect
L36
Enter the amount from line 36.
(44)
Amount You Owe
L37
Enter the amount from line 37.
Exception:¶
If the amount is the same as Element (56), Remittance, enter a "0" (zero) only and press
(45)
Pre-Determined ES Penalty
L38
Enter the amount from line 38.
(46)
Third Party Designee Checkbox
3Y/N
If the Yes box has a red edited checkmark OR if only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information.
In all other cases, press
Note:¶
Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
For Tax Year 2018, Third Party Designee information will be located on Schedule 6.
Do not enter the checkbox for tax years 2000 and prior.
(47)
Third Party Designee Name
3NAME
Enter as shown in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Space for illegible or special characters.
Exception:¶
Do not space for apostrophes.
Do not enter the words "Preparer" , Prep, "Self-Prepared" , or any phrases or variations of "Preparer" .
Do not enter relationship titles such as father, sister, etc.
Follow name line rules in IRM 3.24.37.4.15, ISRP System, General Instructions, which have not been addressed in (a) through (d).
(48)
Third Party Designee ID#
3ID#
Enter the Personal Identification Number in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Ignore special characters.
Space for illegible characters.
Enter up to 9 characters.
Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(49)
Primary Identity Theft Personal Identification Number
IDEN#
Enter the six numerics from the Identity Protection PIN box to the right of the signature line.
If illegible or other than six numerics, press
Note:¶
2017 and prior, enter the six numerics from the Identity Protection PIN box to the right of Spouse’s signature line.
(50)
Secondary Identity Theft Personal Identification Number
2ND IDEN#
Enter the six numerics from the Identity Protection PIN box to the right of the Spouse’s signature line.
If illegible or other than six numerics, press
(51)
E-File Mandate Waiver Indicator, Form 8948
E-WAIV
Enter the edited digit from the margin to the right of Primary ID Theft PIN.
If multiple digits are edited, enter the first digit.
Press
(52)
Preparer PTIN
PTIN
Enter from the PTIN line or from the stamp, label, or written as shown in the Paid Preparer’s area. This entry can consist of the letter "P" or "S" followed by 8 digits.
If the "P" or "S" is followed by the letter(s) "O" , consider the letter "O" to be a zero (0).
See IRM 3.24.37.4.9, ISRP System - General Instructions for procedures.
(53)
Preparer Telephone #
TEL#
Enter the first 10 characters of the preparer’s telephone number from the "Phone no." line or from the stamp, label, or written in the Paid Preparer’s area.
A-Z and 0-9 are valid.
If two telephone numbers are present, enter the first 10 characters of the first complete phone number.
Ignore special characters and blanks.
Disregard a leading "1" or "011" , hyphens, and parentheses.
Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.
(54)
EIN
EIN
Enter the digits from the Firm’s EIN line or from the stamp, label, or written as shown in the Paid Preparer’s area.
See IRM 3.24.37.4.9, ISRP System - General Instructions for procedures.
(55)
Preparer Code
CODE
Enter the edited letter in the margin to the right of the Self-Employed Checkbox.
(56)
Remittance
RMT
This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.
Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.
Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.
If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).
If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.
If the amount is illegible, use the Form 813 amount for this Serial Number.
If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after
Note:¶
ALL MONEY AMOUNTS ARE ENTERED AS DOLLARS ONLY.
Note:¶
Prior Year forms may include Form 6114-A with information for Section 04 and 05 entries. Enter the edited information for the line indicated at the appropriate prompt.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
1099K Amount
1099K $
Enter the amount for form 1099K from Schedule 1 Above Part I.
(3)
State Income Tax Refund
LN1 $
Enter the amount from Schedule 1, line 1.
(4)
Alimony Received
L2A $
Enter the amount from Schedule 1, line 2a.
(5)
Schedule C Profit/Loss
LN3 $
Enter the amount from Schedule 1, line 3.
(6)
Other Gains/Loss
LN4 $
Enter the amount from Schedule 1, line 4.
(7)
Schedule E Profit/Loss
LN5 $
Enter the amount from Schedule 1, line 5.
(8)
Combined Schedule F Profit/Loss
LN6 $
Enter the amount from Schedule 1, line 6.
(9)
Unemployment Compensation
LN7 $
Enter the amount from Schedule 1, line 7.
(10)
Scholarship and Fellowship Grants
L8R $
Enter the amount from Schedule 1, line 8r.
(11)
Other Income
LN9 $
Enter the amount from Schedule 1, line 9.
(12)
Form 982 Indicator
982
Enter the edited "1" from the dotted portion of Schedule 1 left of line 11.
(13)
Educator Expenses
L11 $
Enter the amount from Schedule 1, line 11.
(14)
Business Expenses/Certain Reservists/etc.
L12 $
Enter the amount from Schedule 1, line 12.
(15)
Health Savings Account Deduction
L13 $
Enter the amount from Schedule 1, line 13.
(16)
Moving Expenses
L14 $
Enter the amount from Schedule 1, line 14.
(17)
Deduction for SE Tax
L15 $
Enter the amount from Schedule 1, line 15.
(18)
SEP/SIMPLE Payments
L16 $
Enter the amount from Schedule 1, line 16.
(19)
SE Health Insurance
L17 $
Enter the amount from Schedule 1, line 17.
(20)
Early Withdrawal Penalty
L18 $
Enter the amount from Schedule 1, line 18.
(21)
Alimony Paid
19A $
Enter the amount from Schedule 1, line 19a.
(22)
Alimony SSN
19BSSN
Enter the SSN from Schedule 1, line 19b.
(23)
IRA Deduction
L20 $
Enter the amount from Schedule 1, line 20.
(24)
Student Loan Interest Deduction
L21 $
Enter the amount from Schedule 1, line 21.
(25)
Medical Savings Account Deduction
L23 $
Enter the amount from Schedule 1, line 23.
(26)
Other Adjustments
L25 $
Enter the amount from Schedule 1, line 25.
Note:¶
Prior Year forms may include Form 6114-A with information for Section 04 and 05 entries. Enter the edited information for the line indicated at the appropriate prompt. Since Schedules 2 and 3 have repeating line numbers, be sure to enter data at the correct prompt.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Advance Premium Tax Credit Repayment
L1A $
Enter the amount from Schedule 2, line 1a.
(3)
Repayment of Clean Vehicle Credits
L1B $
Enter the amount from Schedule 2, line 1b.
(4)
Repayment of Prev Owned Clean Vehicle Credits
L1C $
Enter the amount from Schedule 2, line 1c.
(5)
F8933 Net EPE Recapture
L1D $
Enter the amount from Schedule 2, line 1d.
(6)
F4255 Excessive Payments Amount
L1E $
Enter the amount from Schedule 2, line 1e.
(7)
F4255 Excessive Payments Checkbox
L1E CKBX
Enter the checkboxes as follows:
If the first checkbox (i) is marked, enter a 1 in the first position.
If the second checkbox (ii) is marked, enter a 2 in the second position.
If the third checkbox (iii) is marked, enter a 3 in the third position.
If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.
If any checkbox is not marked, enter a 0 for that position.
If no checkboxes are marked, press
Note:¶
Once started, all four positions of the field must be entered.
(8)
F4255 Chapter 1 Tax Amount
L1F $
Enter the amount from Schedule 2, line 1F.
(9)
F4255 Chapter 1 Tax Checkbox
L1F CKBX
Enter the checkboxes a follows:
If the first checkbox (i) is marked, enter a 1 in the first position.
If the second checkbox (ii) is marked, enter a 2 in the second position,
If the third checkbox (iii) is marked, enter a 3 in the third position.
If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.
If any checkbox is not marked, enter a 0 for that position.
If no checkboxes are marked, press
Note:¶
Once started, all four positions of the field must be entered.
(10)
Other Additions to Tax
L1Y $
Enter the amount from Schedule 2, line 1Y.
(11)
Alternative Minimum Tax
LN2 $
Enter the amount from Schedule 2, line 2.
(12)
Combined SE Tax
LN4 $
Enter the amount from Schedule 2, line 4.
(13)
Total Social Security & Medicare Tax (4137/8919)
LN7 $
Enter the amount from Schedule 2, line 7.
(14)
Tax on Qualified Retirement — F5329
LN8 $
Enter the amount from Schedule 2, line 8.
(15)
Household Employment - Schedule H
LN9 $
Enter the amount from Schedule 2, line 9.
(16)
First Time Homebuyer Credit Repayment
L10 $
For TY 2025, press
Note:¶
For TY 2024 and prior, enter the amount from Schedule 2, line 10.
(17)
F8959 Additional Medicare Tax
L11 $
Enter the amount from Schedule 2, line 11.
(18)
F8960 Net Investment Income Tax
L12 $
Enter the amount from Schedule 2, line 12.
(19)
UT Tax
L13 $
Enter the amount from Schedule 2, line 13.
(20)
Interest on Tax Due on Installment Income
L14 $
Enter the amount from Schedule 2, line 14.
(21)
Interest on Deferred Tax
L15 $
Enter the amount from Schedule 2, line 15.
(22)
Form 8611 Recapture Tax
L16 $
Enter the amount from Schedule 2, line 16.
(23)
Total Additional Taxes
L18 $
Enter the amount from Schedule 2, line 18.
(24)
F3468 Part IV NET EPE Recapture
L19 $
Enter the amount from Schedule 2, line 19.
(25)
Net 965 Tax Liability
L20 $
Enter the amount from Schedule 2, line 20.
Schedule 3
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(26)
Foreign Tax Credit
SCH3 LN1 $
Enter the amount from Schedule 3, line 1.
(27)
Credit for Child and Dependent Care
LN2 $
Enter the amount from Schedule 3, line 2.
(28)
Education Credits
LN3 $
Enter the amount from Schedule 3, line 3.
(29)
Retirement Savings Contributions Credit
LN4 $
Enter the amount from Schedule 3, line 4.
(30)
Residential Clean Energy Credit
L5A $
Enter the amount from Schedule 3, line 5a.
(31)
Energy Efficient Home Improvement Credit
L5B $
Enter the amount from Schedule 3, line 5b.
(32)
3800 - Business Credit "a"
L6A $
Enter the amount from Schedule 3, line 6a.
(33)
8801 - PY Minimum Tax "b"
L6B $
Enter the amount from Schedule 3, line 6b.
(34)
Adoption Credit
L6C $
Enter the amount from Schedule 3, line 6c.
(35)
Elderly / Disabled / Other
L6D $
Enter the amount from Schedule 3, line 6d.
(36)
F8936 Clean Vehicle Credit Amt
L6F $
Enter the amount from Schedule 3, line 6f.
(37)
Mortgage Certificate Credit
L6G $
Enter the amount from Schedule 3, line 6g.
(38)
Other Statutory Credit
6H-L $
Enter the first amount present from Schedule 3, lines 6h-6l.
(39)
Previously Owned Clean Vehicles Credit
L6M $
Enter the amount from Schedule 3, line 6m.
(40)
Total Other Nonrefundable Credits
LN7 $
Enter the amount from Schedule 3, line 7.
Note:¶
THE FOLLOWING MONEY AMOUNT FIELDS ARE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(41)
Premium Tax Credit Amount
LN9
Enter the amount from Schedule 3, line 9.
(42)
Form 4868
L10
Enter the amount from Schedule 3, line 10.
(43)
Excess SST Withheld
L11
Enter the amount from Schedule 3, line 11.
(44)
F4136 Fuel Tax Credit
L12
Enter the amount from Schedule 3, line 12.
(45)
F2439 Regulated Investment Credit
13A
Enter the amount from Schedule 3, line 13a.
Note:¶
For prior year Form 1040, enter the edited amount identified as "13A" from the dotted portion of Schedule 3 or Schedule 5.
(46)
Credit for Earlier Year Income Repayment
13B
Enter the amount from Schedule 3, line 13b.
(47)
Elective Payment Election Amount
13C
For TY 2023 and subsequent years, enter the amount from Schedule 3, line 13c.
(48)
Total Other Payments & Refundable Credits
L14
Enter the amount from Schedule 3, line 14.
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
Medical and Dental Expenses
LN1 $
Enter the amount from line 1.
(3)
Multiply Line 2...
LN3 $
Enter the amount from line 3.
(4)
Total Medical Deduction
LN4 $
Enter the amount from line 4.
(5)
State Local Income or Sales Tax Code
5ACKBX
Enter a "2" if the checkbox at the end of line 5a is marked.
Exception:¶
For 2017 and prior enter as follows:
Press
Enter a "2" if the 5b checkbox or both boxes are marked.
(6)
State and Local Income or Sales Taxes
L5A $
Enter the amount from line 5a.
(7)
Real Estate Tax
L5B $
Enter the amount from line 5b.
(8)
Personal Property Taxes
L5C $
Enter the amount from line 5c.
(9)
Other Taxes
LN6 $
Enter the amount from line 6.
(10)
Schedule A Taxes Ded.
LN7 $
Enter the amount from line 7.
(11)
Home Mortgage Interest
L8A $
Enter the amount from line 8a.
(12)
Home Mortgage Paid to Individual
L8B $
Enter the amount from line 8b.
(13)
Deductible Points
L8C $
Enter the amount from line 8c.
(14)
Investment Interest
LN9 $
Enter the amount from line 9.
(15)
Total Interest Ded.
L10 $
Enter the amount from line 10.
(16)
Cash Contributions
L11 $
Enter the amount from line 11.
(17)
Other Contributions
L12 $
Enter the amount from line 12.
(18)
Carryover Contributions
L13 $
Enter the amount from line 13.
(19)
Total Contributions
L14 $
Enter the amount from line 14.
(20)
Casualty/Theft Loss
L15 $
Enter the amount from line 15.
(21)
Other Miscellaneous Deductions
L16 $
Enter the amount from line 16.
(22)
Total Itemized Deductions
L17 $
Enter the amount from line 17.
(23)
Elect to Itemize Checkbox
18CKBX
Enter a "1" if the checkbox at the end of line 18 is marked.
Note:¶
The taxpayer may mark in the gray area of the boxes.
(6)
FinCEN Form 114 Required Code
7A2
Enter the Yes/No checkboxes from the second question on line 7a as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
The taxpayer may mark in the gray area of the boxes.
Sections 09, 10 and 11 - Form 1040 / Form 1040 SR — Schedule C¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"09" for 1st Schedule C.
"10" for 2nd Schedule C.
"11" for 3rd Schedule C.
Note:¶
The Schedule C-EZ was made obsolete in 2019. Any Schedule C-EZ received is coded and renumbered to match current processing year requirements for Schedule C.
Note:¶
If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)
SSN
SSN
Enter the SSN from the SSN box.
(3)
Principal Business or Profession
LNA
Enter up to 20 characters as shown on line A. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
An address, "N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
NAICS Code
LNB
Enter the numeric digits, including zeros, from line B.
If more than 6 digits are present, press
If more than one code is present, enter the first code listed.
If 6 or fewer digits are present, enter digits and press
If there are any illegible characters, press
(5)
Business Name
LNC
Enter up to 20 characters as shown on line C. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
An address, "N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(6)
E. I. Number
LND
Enter the EIN from the Employer ID Number box, line D.
(7)
Accounting Method Code
LNF
Enter a "1" , "2" , or "3" representing the box marked on line F.
If more than one box is marked, press
(8)
The First Schedule C Filed
LNH
Enter a "1" if the box on line H is marked.
(9)
Schedule C 1099 Required
LNI/LNF
Enter the Yes/No checkboxes from line I as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(10)
Schedule C 1099 Filed
LNJ/LNG
Enter the Yes/No checkboxes from line J as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(11)
Statutory Employee Indicator
1BX
Enter a "1" if the box on line 1 is marked.
(12)
Gross Receipts/Gross Income
LN1 $
Enter the amount from line 1.
(13)
Returns & Allowances
LN2 $
Enter the amount from line 2.
(14)
Net Gross Receipts
LN3 $
Enter the amount from line 3.
(15)
Cost of Goods Sold
LN4 $
Enter the amount from line 4.
(16)
Other Income
LN6 $
Enter the amount from line 6.
(17)
Car/Truck Expense
LN9 $
Enter the amount from line 9.
(18)
Depreciation
L13 $
Enter the amount from line 13.
(19)
Insurance
L15 $
Enter the amount from line 15.
(20)
Mortgage Interest
16A $
Enter the amount from line 16a.
(21)
Legal & Professional Services
L17 $
Enter the amount from line 17.
(22)
Office Expenses
L18 $
Enter the amount from line 18.
(23)
Repairs & Maintenance
L21 $
Enter the amount from line 21.
(24)
Travel
24A $
Enter the amount from line 24a.
(25)
Net Meals and Entertainment
24B $
Enter the amount from line 24b.
(26)
Utilities
L25 $
Enter the amount from line 25.
(27)
Schedule C Wages
L26 $
Enter the amount from line 26.
(28)
Energy Efficient Deduction Amount
27A $
Enter the amount from line 27a.
(29)
Other Expenses
27B $
Enter the amount from line 27b.
(30)
Total Expenses
28/2 $
Enter the amount from line 28.
(31)
Expenses for Business Use of Home
L30 $
Enter the amount from line 30.
(32)
PAL Indicator
L31
Enter the edited "1" to the left of line 31.
(33)
At Risk Indicator
RISK
Always enter as follows:
If line 32a checkbox is marked, enter a "1" .
If line 32b checkbox or if both checkboxes are marked, enter a "2" .
If no checkboxes are marked, enter a "3" .
Note:¶
This is a MUST ENTER field if either Element (7) or (13) have an entry.
(34)
Inventory at Beginning of Year
L35 $
Enter the amount from line 35.
(35)
Inventory at End of Year
L41 $
Enter the amount from line 41.
Note:¶
Enter "0" for 2018 and prior.
(3)
Short Term 1A Sales Price
L1A(D) $
Enter the amount from line 1a, Column (d).
(4)
Short Term 1A Cost Amount
L1A(E) $
Enter the amount from line 1a, Column (e).
(5)
Short Term 1B Sales Price
L1B(D) $
Enter the amount from line 1b, Column (d).
(6)
Short Term 1B Cost Amount
L1B(E) $
Enter the amount from line 1b, Column (e).
(7)
Short Term 1B Adjustments
L1B(G) $
Enter the amount from line 1b, Column (g).
(8)
Short Term 2 Sales Price
L2(D) $
Enter the amount from line 2, Column (d).
(9)
Short Term 2 Cost Amount
L2(E) $
Enter the amount from line 2, Column (e).
(10)
Short Term 2 Adjustments
L2(G) $
Enter the amount from line 2, Column (g).
(11)
Short Term 3 Sales Price
L3(D) $
Enter the amount from line 3, Column (d).
(12)
Short Term 3 Cost Amount
L3(E) $
Enter the amount from line 3, Column (e).
(13)
Short Term 3 Adjustments
L3(G) $
Enter the amount from line 3, Column (g).
(14)
Short Term Schedule K-1 Gain/Loss
LN5 $
Enter the amount from line 5, Column (h).
(15)
Net Short-Term Gain/ Loss
LN7 $
Enter the amount from line 7, Column (h).
(16)
Long Term 1A Sales Price
L8A(D) $
Enter the amount from line 8a, Column (d).
(17)
Long Term 1A Cost Amount
L8A(E) $
Enter the amount from line 8a, Column (e).
(18)
Long Term 1B Sales Price
L8B(D) $
Enter the amount from line 8b, Column (d).
(19)
Long Term 1B Cost Amount
L8B(E) $
Enter the amount from line 8b, Column (e).
(20)
Long Term 1B Adjustments
L8B(G) $
Enter the amount from line 8b, Column (g).
(21)
Long Term 2 Sales Price
L9(D) $
Enter the amount from line 9, Column (d).
(22)
Long Term 2 Cost Amount
L9(E) $
Enter the amount from line 9, Column (e).
(23)
Long Term 2 Adjustments
L9(G) $
Enter the amount from line 9, Column (g).
(24)
Long Term 3 Sales Price
L10(D) $
Enter the amount from line 10, Column (d).
(25)
Long Term 3 Cost Amount
L10(E) $
Enter the amount from line 10, Column (e).
(26)
Long Term 3 Adjustments
L10(G) $
Enter the amount from line 10, Column (g).
(27)
Long Term Schedule K-1 Gain/Loss
L12 $
Enter the amount from line 12, Column (h).
(28)
Capital Gain Distributions
L13 $
Enter the amount from line 13, Column (h).
(29)
Net Long-Term Gain/ Loss
L15 $
Enter the amount from line 15, Column (h).
(30)
28% Rate Gain
L18 $
Enter the amount from line 18.
(31)
Unrecaptured Section 1250 Gain
L19 $
Enter the amount from line 19.
(32)
Z EIN for QOF Short-Term Investment
Z PTI 1(A)
Enter the first TIN identified by an edited "Z" from Form 8949, Part I, Line 1, column (a).
(33)
Z Date Acquired for QOF Short-Term Investment
Z PTI 1(B)
Enter the date from Form 8949 Part I, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z" .
(34)
Z Adjustment Amount for QOF Short-Term Investment
Z PTI 1(G) $
Enter the amount from Form 8949 Part I, Line 1, column (g) relating to the first TIN identified by an edited "Z" .
(35)
Z Additional QOF Short-Term Investments Indicator
Z PTI IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Z" .
Otherwise, enter "0" .
(36)
Y EIN for QOF Short-Term Investment
Y PTI 1(A)
Enter the first TIN identified by an edited "Y" from Form 8949, Part I, Line 1, column (a).
(37)
Y Code Date Sold or Disposed of
Y PTI 1(C)
Enter the date from Form 8949 Part I, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y" .
(38)
Y Code Recaptured Deferral Amount
Y PTI 1(G) $
Enter the amount from Form 8949 Part I, Line 1, column (g) relating to the first TIN identified by an edited "Y" .
(39)
Y Additional QOF Short-Term Investments Indicator
Y PTI IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Y" .
Otherwise, enter "0" .
(40)
Z EIN for QOF Long-Term Investment
Z PTII 1(A)
Enter the first TIN identified by an edited "Z" from Form 8949 Part II, Line 1, column (a).
(41)
Z Date Acquired for QOF Long-Term Investment
Z PTII 1(B)
Enter the date from Form 8949, Part II, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z" .
(42)
Z Adjustment Amount for QOF Long-Term Investment
Z PTII 1(G) $
Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Z" .
(43)
Z Additional QOF Long-Term Investments Indicator
Z PTII IND
Enter as follows:
Enter a 1 if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Z" .
Otherwise, enter "0" .
(44)
Y EIN for QOF Long-Term Investment
Y PTII 1(A)
Enter the first TIN identified by an edited "Y" from Form 8949 Part II, Line 1, column (a).
(45)
Y Code Date Sold or Disposed of
Y PTII 1(C)
Enter the date from Form 8949, Part II, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y" .
(46)
Y Code Recaptured Deferral Amount
Y PTII 1(G) $
Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Y" .
(47)
Y Additional QOF Long-Term Investments Indicator
Y PTII IND
Enter as follows:
Enter a 1 if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Y" .
Otherwise, enter "0" .
Note:¶
Do not enter LNA for tax years 2010 and prior.
(3)
Schedule E Form 1099 Required
LNB
Enter the Yes/No checkboxes from line B as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
Do not enter LNB for tax years 2010 and prior.
(4)
Repairs, Column A
14A $
Enter the amount from line 14, Column A.
(5)
Repairs, Column B
14B $
Enter the amount from line 14, Column B.
(6)
Repairs, Column C
14C $
Enter the amount from line 14, Column C.
(7)
Total Rental Income Reported
23A $
Enter the amount from line 23a.
Note:¶
Do not enter 23A $ for tax years 2010 and prior.
(8)
Total Royalty Income Reported
23B $
Enter the amount from line 23b.
Note:¶
Do not enter 23B $ for tax years 2010 and prior.
(9)
Total Mortgage Interest
23C $
Enter the amount from line 23c.
Note:¶
Do not enter 23C $ for tax years 2010 and prior.
(10)
Total Rental Depreciation
23D $
Enter the amount from line 23d.
(11)
Gross Total Expenses
23E $
Enter the amount from line 23e.
(12)
Rental and Royalty Income
L24 $
Enter the amount from line 24.
(13)
Rental and Royalty Loss
L25 $
Enter the amount from line 25.
(14)
Passive Losses Not Reported on Form 8582 YES/NO
27CKBX
Enter the Yes/No checkboxes from line 27 as follows:
"1" if the Yes box is marked or if both the Yes and No boxes are marked.
"2" if the No box is marked.
"0" (zero) if neither box is marked and other entries are present on the form.
(15)
Partnership/Corporation Passive Income
29AH $
Enter the amount from line 29a, Column (h).
(16)
Partnership/Corporation Non Passive Income
29AK $
Enter the amount from line 29a, Column (k).
(17)
Partnership/Corporation Passive Loss
29BG $
Enter the amount from line 29b, Column (g).
(18)
Partnership/Corporation Non Passive Loss
29BI $
Enter the amount from line 29b, Column (i).
(19)
Partnership/Corporation Income
L30 $
Enter the amount from line 30.
(20)
Partnership/Corporation Loss
L31 $
Enter the amount from line 31.
(21)
Estate/Trust Passive Income
34AD $
Enter the amount from line 34a, Column (d).
(22)
Estate/Trust Passive Loss
34BC $
Enter the amount from line 34b, Column (c).
(23)
Estate/Trust Income
L35 $
Enter the amount from line 35.
(24)
Estate/Trust Loss
L36 $
Enter the amount from line 36.
(25)
K-1 ES Payment Indicator
37...
Enter a "1" if the words "K-1 ES Payment" , "ES Payment Claimed" , or other variation is present on the dotted portion of line 37.
(26)
REMICs
L39 $
Enter the amount from line 39.
(27)
Net Farm Rent Income/Loss
L40 $
Enter the amount from line 40.
(28)
Total Farm and Fishing Income
L42 $
Enter the amount from line 42.
(29)
Reconciliation for Real Estate Professionals
L43 $
Enter the amount from line 43.
Sections 14 and 15 - Form 1040 / Form 1040 SR — Schedule F¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"14" for 1st Schedule F.
"15" for 2nd Schedule F.
Note:¶
If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)
NAICS Code
LNB
Enter the numeric digits, including zeros, from line B.
If more than 6 digits are present, press
If more than one code is present, enter the first code listed.
If 6 or fewer digits are present, enter digits and press
If there are any illegible characters, press
(3)
E. I. Number
LND
Enter the EIN from the Employer ID Number box, line D.
(4)
Schedule F Form 1099 Required
LNF
Enter the Yes/No checkboxes from line F as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(5)
Schedule F Form 1099 Filed
LNG
Enter the Yes/No checkboxes from line G as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(6)
Cost or Other Basis
L1B $
Enter the amount from line 1b.
(7)
Products Raised Sales
LN2 $
Enter the amount from line 2.
(8)
Cooperative Distributions
L3A $
Enter the amount from line 3a.
(9)
Taxable Cooperative Distributions—Cash
L3B $
Enter the amount from line 3b.
(10)
Agriculture Program Payments—Cash
L4A $
Enter the amount from line 4a.
(11)
Taxable Agricultural Program Payments—Cash
L4B $
Enter the amount from line 4b.
(12)
CCC Loans Forfeited
L5B $
Enter the amount from line 5b.
(13)
Gross Crop Insurance- Cash
L6A $
Enter the amount from line 6a.
(14)
Taxable Crop Insurance- Cash
L6B $
Enter the amount from line 6b.
(15)
Custom Hire Income
LN7 $
Enter the amount from line 7.
(16)
Other Income
LN8 $
Enter the amount from line 8.
(17)
Gross Income
LN9 $
Enter the amount from line 9.
(18)
Custom Hire Expense
L13 $
Enter the amount from line 13.
(19)
Gasoline Fuel Oil
L19 $
Enter the amount from line 19.
(20)
Mortgage Interest
21A $
Enter the amount from line 21a.
(21)
Repairs & Maintenance
L25 $
Enter the amount from line 25.
(22)
Supplies Purchased
L28 $
Enter the amount from line 28.
(23)
Total Farm Expense
L33 $
Enter the amount from line 33.
(24)
PAL Indicator
L34
Enter the edited "1" to the left of line 34.
(25)
At Risk Indicator
RISK
Always enter as follows:
If line 36a checkbox is marked, enter a "1" .
If line 36b checkbox or if both checkboxes are marked, enter a "2" .
If no checkboxes are marked, enter a "3" .
(26)
Cooperative Distributions
38A $
Enter the amount from line 38a.
(27)
Cooperative Distributions—Taxable Amount
38B $
Enter the amount from line 38b.
(28)
Agricultural Program Payments
39A $
Enter the amount from line 39a.
(29)
CCC Loans Forfeited
40B $
Enter the amount from line 40b.
(30)
Other Income
L43 $
Enter the amount from line 43.
(31)
Total Income
L44 $
Enter the amount from line 44.
(32)
Gross Income
L50 $
Enter the amount from line 50.
Note:¶
The system generates a "0" (zero) when you press
(3)
Taxable Disability Income
L11 $
Enter the amount from line 11.
(4)
Other Pension or Annuities
13C $
Enter the amount from line 13c.
Sections 17 and 18 - Form 1040 / Form 1040 SR — Schedule SE¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"17" for 1st Schedule SE.
"18" for 2nd Schedule SE.
(2)
SSN
SSN
Enter the digits shown or edited from the SSN box.
(3)
Net Profit/Loss Farm
L1A $
Enter the amount from line 1a.
(4)
Conservation Reserve Program Payments
L1B $
Enter the amount from line 1b.
(5)
Net Profit/Loss Non-Farm
LN2 $
Enter the amount from line 2.
(6)
Tentative Earnings
LN3 $
Enter the amount from line 3.
(7)
SE Quarters Covered
QTRS
Enter the edited digit from the right margin of line 4c:
Note:¶
For 2019 and prior Section A, enter the edited digit from the right margin of line 4. End the section after this prompt.
(8)
Tentative Church Wages
L5A $
Enter the amount from line 5a.
(9)
Total Social Security Wages/Tips/RRT and Unreported Tips
L8D $
Enter the amount from line 8d.
(10)
SE Farm Method Code
CODE
Enter the edited digit from the bottom center margin.
Note:¶
This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.
(5)
Provider TIN
L1C
Enter the TIN from line 1(c) relating to the edited Provider Name Control.
(6)
Household Employee Indicator
PTI (D)
For TY 2022 and later, from line 1(d) relating to the edited Provider Name Control, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(7)
Qualifying Individuals
PT2Q#
Enter as follows:
If one SSN is present on line 2, enter "1" .
If two or more SSNs are present, enter "2" .
If no SSN is present on line 2, enter "0" (zero).
Note:¶
If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.
(8)
Child Name Control-1
2NC1
Enter the 1st Name Control as shown or edited from line 2(a).
Note:¶
Pressing
(9)
Child SSN-1
SSN1
Enter the SSN from line 2(b) relating to the first Name Control.
(10)
Qualifying Child Indicator 1
PTII (C)1
Enter a 1 if the box from line 2(c) is marked relating to the first Name Control.
(11)
Child Amount-1
2AMT1 $
Enter the amount from line 2(d) relating to the first Name Control.
(12)
Child Name Control-2
2NC2
Enter the 2nd Name Control as shown or edited from line 2(a).
Note:¶
Pressing
(13)
Child SSN-2
SSN2
Enter the SSN from line 2(b) relating to the second Name Control.
(14)
Qualifying Child Indicator 2
PTII (C)2
Enter a 1 if the box from line 2(c) is marked relating to the second Name Control.
(15)
Child Amount-2
2AMT2 $
Enter the amount from line 2(d) relating to the second Name Control.
(16)
Qualified Expenses
LN3 $
Enter the amount from line 3.
(17)
Earned Income Primary
LN4 $
Enter the amount from line 4.
(18)
Earned Income Secondary
LN5 $
Enter the amount from line 5.
(19)
Prior Year Expenses
L9B $
Enter the amount from line 9b.
(20)
Dependent Care Employer Benefits
L12 $
Enter the amount from line 12.
(21)
Qualified Expenses Employer Incurred
L16 $
Enter the amount from line 16.
(22)
Dependent Care Exclusion
L25 $
Enter the amount from line 25.
(23)
Dependent Care Taxable Benefits
L26 $
Enter the amount from line 26.
Note:¶
F3800 begins in Section 22 and continues to Section 23.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Part I
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(2)
Non Passive Activity Credit Amount
LN1 $
Enter the amount from line 1.
(3)
Passive Activity Credit Included Amount
LN2 $
Enter the amount from line 2.
(4)
Part 1 Passive Activity Credit Allowed Amount
LN3 $
Enter the amount from line 3.
(5)
F3800 Carryover Credit Amount
LN4 $
Enter the amount from line 4.
(6)
F3800 Carryback Credit Amount
LN5 $
Enter the amount from line 5.
Part II
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(7)
Part 2 Passive Activity Credit Allowed Amount
L24 $
Enter the amount from line 24.
(8)
Empowerment Zone Employment Credit Included
L25 $
Enter the amount from line 25.
(9)
Empowerment Zone Employment Credit Allowed
L26 $
Enter the amount from line 26.
(10)
Allowable General Business Credit
L36 $
Enter the amount from line 36.
Part III
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(11)
Statutory Investment Credit
1A(G) $
Enter the amount from line 1a, Column (g).
(12)
F7207 Elective Payment or Transfer Registration Number
LNB (B)
Enter the registration number from line 1b, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(13)
F7207 Credit Transfer Election Amount
1B(F) $
Enter the amount from line 1b, Column (f).
(14)
F7207 Credit
1B(G) $
Enter the amount from line 1b, column (g).
(15)
F7207 Gross Elective Payment Election Amount
1B(H) $
Enter the amount from line 1b, Column (h).
(16)
F7207 Net Elective Payment
1B(J) $
Enter the amount from line 1b, Column (j).
(17)
Research Credit
1C(G) $
Enter the amount from line 1c, Column (g).
(18)
F3468 Part III Credit Elective Payment or Transfer Registration Number
LND (B)
Enter the registration number from line 1d, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(19)
F3468 Part III Credit Transfer Election Amount
1D(F) $
Enter the amount from line 1d, Column (f).
(20)
F3468 Part III Credit
1D(G) $
Enter the amount from line 1d, Column (g).
(21)
Disabled Access Credit
1E(G) $
Enter the amount from line 1e, Column (g).
(22)
F8835 Credit Elective Payment or Transfer Registration Number
LNF (B)
Enter the registration number from line 1f, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(23)
F8835 Credit Transfer Election Amount
1F(F) $
Enter the amount from line 1f, Column (f).
(24)
F8835 Credit
1F(G) $
Enter the amount from line 1f, Column (g).
(25)
F7210 Elective Payment or Transfer Registration Number
LNG (B)
Enter the registration number from line 1g, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(26)
F7210 Credit Transfer Election Amount
1G(F) $
Enter the amount from line 1g, Column (f).
(27)
F7210 Credit
1G(G) $
Enter the amount from line 1g, Column (g).
(28)
F7210 Gross Elective Payment Election Amount
1G(H) $
Enter the amount from line 1g, Column (h).
(29)
F7210 Net Elective Payment
1G(J) $
Enter the amount from line 1g, Column (j).
(30)
Orphan Drug Credit
1H(G) $
Enter the amount from line 1h, Column (g).
(31)
New Markets Credit
1I(G) $
Enter the amount from line 1i, Column (g).
(32)
Small Employer Pension Plan Credit
1J(G) $
Enter the amount from line 1j, Column (g).
(33)
Emp. Provided Child Care Credit
1K(G) $
Enter the amount from line 1k, Column (g).
(34)
Biodiesel Fuels Credit
1L(G) $
Enter the amount from line 1l, Column (g).
(35)
Low Sulfur Diesel Fuel Credit
1M(G) $
Enter the amount from line 1m, Column (g).
(36)
Distilled Spirits
1N(G) $
Enter the amount from line 1n, Column (g).
(37)
F3468 Part IV Elective Payment or Transfer Registration Number
LNO (B)
Enter the registration number from line 1o, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(38)
F3468 Part IV Credit
1O (G) $
Enter the amount from line 1o, Column (g).
(39)
F3468 Part IV Gross Elective Payment Election Amount
1O(H) $
Enter the amount from line 1o, Column (h).
(40)
F3468 Part IV Net Elective Payment Election Amount
1O(J) $
Enter the amount from line 1o, Column (j).
(41)
Energy Efficient Home Credit
1P(G) $
Enter the amount from line 1p, Column (g).
(42)
F7218 Elective Payment or Transfer Amount
1Q(B)
Enter the registration number from line 1q, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(43)
F7218 Credit Transfer Amount
1Q(F)
Enter the amount from line 1q, Column (f).
(44)
F7218 Credit
1Q(G)
Enter the amount from line 1q, Column (g).
(45)
F8911 Elective Payment or Transfer Registration Number
LNS (B)
Enter the registration number from line 1s, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(46)
F8911 Credit Transfer Election Amount
1S(F) $
Enter the amount from line 1s, Column (f).
(47)
F8911 Credit
1S(G) $
Enter the amount from line 1s, Column (g).
(48)
Enhanced Oil Recovery Credit
1T(G) $
Enter the amount from line 1t, Column (g).
Note:¶
If not edited, press
(26)
F3800 Part V, Column B Data Present Indicator
BOTPG3
Enter the edited 0 or 1 from the bottom center margin of page 3.
Note:¶
If not edited or if a number other than 0 or 1, press
(27)
F8844 Credit
L3(G) $
Enter the amount from line 3, Column (g).
(28)
F3468 Part VI Elective Payment or Transfer Registration Number
L4A (B)
Enter the registration number from line 4a, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(29)
F3468 Part VI Credit Transfer Election Amount
4A(F) $
Enter the amount from line 4a, Column (f).
(30)
F3468 Part VI Credit
4A(G) $
Enter the amount from line 4a, Column (g).
(31)
F8835 Sect 6417 Elective Payment or Transfer Registration Number
L4E (B)
Enter the registration number from line 4e, Column (b).
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(32)
F8835 Sect 6417 Transfer Election Amount
4E(F) $
Enter the amount from line 4e, Column (f).
(33)
F8835 Sect 6417 Credit Amount
4E(G) $
Enter the amount from line 4e, Column (g).
(34)
Credit for Small Employer Health Insurance Premiums
4H(G) $
Enter the amount from line 4h, Column (g).
(35)
Employer Credit for Paid Family and Medical Leave
4J(G) $
Enter the amount from line 4j, Column (g).
(36)
F3468 Part VII Credit
4K(G) $
Enter the amount from line 4k, Column (g).
(37)
Total Additional Business Credit Amount
L5(G) $
Enter the amount from line 5, Column (g).
Sections 24 and 25 - Form 1040 / Form 1040 SR — Form 4137¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"24" for 1st Form 4137.
"25" for 2nd Form 4137.
(2)
SSN
SSN
Enter the SSN from the Social Security Number box.
(3)
Employer A Name
1A(A)
Enter up to 18 characters as shown on line 1A, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Employer A EIN
1A(B)
Enter the EIN from the Employer ID Number box, line 1A, Column (b).
(5)
Employer A Tips Received
1A(C) $
Enter the amount from line 1A, Column (c).
(6)
Employer A Tips Reported
1A(D) $
Enter the amount from line 1A, Column (d).
(7)
Employer B Name
1B(A)
Enter up to 18 characters as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(8)
Employer B EIN
1B(B)
Enter the EIN from the Employer ID Number box, line 1B, Column (b).
(9)
Employer B Tips Received
1B(C) $
Enter the amount from line 1B, Column (c).
(10)
Employer B Tips Reported
1B(D) $
Enter the amount from line 1B, Column (d).
(11)
Employer C Name
1C(A)
Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(12)
Employer C EIN
1C(B)
Enter the EIN from the Employer ID Number box, line 1C, Column (b).
(13)
Employer C Tips Received
1C(C) $
Enter the amount from line 1C, Column (c).
(14)
Employer C Tips Reported
1C(D) $
Enter the amount from line 1C, Column (d).
(15)
Employer D Name
1D(A)
Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)
Employer D EIN
1D(B)
Enter the EIN from the Employer ID Number box, line 1D, Column (b).
(17)
Employer D Tips Received
1D(C) $
Enter the amount from line 1D, Column (c).
(18)
Employer D Tips Reported
1D(D) $
Enter the amount from line 1D, Column (d).
(19)
Employer E Name
1E(A)
Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(20)
Employer E EIN
1E(B)
Enter the EIN from the Employer ID Number box, line 1E, Column (b).
(21)
Employer E Tips Received
1E(C) $
Enter the amount from line 1E, Column (c).
(22)
Employer E Tips Reported
1E(D) $
Enter the amount from line 1E, Column (d).
(23)
Total Cash and Charge Tips Received
LN2 $
Enter the amount from line 2.
(24)
Total Cash and Charge Tips Reported
LN3 $
Enter the amount from line 3.
(25)
Cash and Charge Tips less than $20
LN5 $
Enter the amount from line 5.
(26)
Unreported Tips
LN6 $
Enter the amount from line 6.
(27)
Total Social Security Wages and Tips on W-2
LN8 $
Enter the amount from line 8.
Exception:¶
Note:¶
The FEMA disaster declaration number consists of the letters "DR" and four numbers, or the letters "EM" and four numbers. For example, "DR-4832" is the declaration number for the Tennessee Tropical Storm Helene.
(3)
Most Impacted Property Zip Code
LN1(A) ZIP
Enter the five-digit ZIP Code from line 1, Property A.
If the ZIP Code is more than five digits, enter only the first five-digits.
If the ZIP Code is less than five digits, press
If missing or if any illegible digits, press
If two or more ZIP codes are present, press
(4)
Total Personal Use Property Gains
L13 $
Enter the amount from Section A, line 13.
(5)
Total Personal Use Property Losses
L14 $
Enter the amount from Section A, line 14.
(6)
Gross Casualty and Theft
L16 $
Enter the amount from Section A, line 16.
Sections 29 and 30 - Form 1040 / Form 1040 SR — Form 5329¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"29" for 1st Form 5329.
"30" for 2nd Form 5329.
(2)
Spouse Indicator
TOPLF
Enter the edited "1" or "2" from the left of the form title area.
(3)
Exception Number for Early Distribution
EXC NUM
Enter the digits from the line to the left of line 2.
(4)
Early Distributions Not Subject to Tax
LN2 $
Enter the amount from line 2.
(5)
Additional Tax on Early Distributions
LN4 $
Enter the amount from line 4.
(6)
Additional Tax on Distributions from Education Accounts
LN8 $
Enter the amount from line 8.
(7)
Tax on Excess Contributions to IRA
L17 $
Enter the amount from line 17.
(8)
Tax on Excess Contributions to Roth IRAs
L25 $
Enter the amount from line 25.
(9)
Tax on Excess Contributions to Coverdell ESAs
L33 $
Enter the amount from line 33.
(10)
Tax on Excess MSA Contributions
L41 $
Enter the amount from line 41.
(11)
Prior Year Escess HSA Contributions
L42 $
Enter the amount from line 42.
(12)
HSA Contributions
L43 $
Enter the amount from line 43.
(13)
Form 8889 HSA Distributions
L44 $
Enter the amount from line 44.
(14)
Tax on Excess Contributions to HSAs
L49 $
Enter the amount from line 49.
(15)
Tax on Excess ABLE Contributions
L51 $
Enter the amount from line 51.
(16)
Tax on Excess Accumulation
L55 $
Enter the amount from line 55.
(17)
IRA Condition Codes
BOTRT
Enter the edited digit(s) from the bottom right margin of page 2. If page 2 is not present, enter from the bottom right margin of page 1.
Note:¶
The amount on this line appears as a negative always.
(3)
At Risk Amount
L20 $
Enter the amount from line 20.
(4)
Deductible Loss
L21 $
Enter the amount from line 21.
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
Investment Interest Expense Deduction
L2C $
Enter the amount from line 2c.
(3)
Depletion
L2D $
Enter the amount from line 2d.
(4)
Net Operating Loss Deduction
L2E $
Enter the amount from line 2e.
(5)
Alternative Tax
L2F $
Enter the amount from line 2f.
(6)
Interest from Private Activity Bonds
L2G $
Enter the amount from line 2g.
(7)
Qualified Stock
L2H $
Enter the amount from line 2h.
(8)
Exercise of Incentive Stock Options
L2I $
Enter the amount from line 2i.
(9)
Estates and Trusts
L2J $
Enter the amount from line 2j.
(10)
Gain/Loss on Disposition of Property
L2K $
Enter the amount from line 2k.
(11)
Depreciation on Assets
L2L $
Enter the amount from line 2l.
(12)
Passive Activities
L2M $
Enter the amount from line 2m.
(13)
Loss Limitations
L2N $
Enter the amount from line 2n.
(14)
Circulation Costs
L2O $
Enter the amount from line 2o.
(15)
Long-Term Contracts
L2P $
Enter the amount from line 2p.
(16)
Mining Costs
L2Q $
Enter the amount from line 2q.
(17)
Research and Experimental Costs
L2R $
Enter the amount from line 2r.
(18)
Income from Certain Installment Sales
L2S $
Enter the amount from line 2s.
(19)
Intangible Drilling Costs
L2T $
Enter the amount from line 2t.
(20)
Other Adjustments
LN3 $
Enter the amount from line 3.
(21)
Alternative Min. Tax Foreign Tax Credit
LN8 $
Enter the amount from line 8.
Note:¶
Pressing
(3)
Parent's SSN
PARSSN
Enter the SSN from the "Parent's Social Security Number" box, line B.
(4)
Gross Unearned Income
LN1 $
Enter the amount from line 1.
(5)
Deductions
LN2 $
Enter the amount from line 2.
(6)
F8615 Tax
LN18 $
Enter the amount from line 18.
Sections 34 and 35 - Form 1040 / Form 1040 SR — Form 2555¶
Note:¶
FOR FOREIGN RETURNS ONLY - For all sites other than AUSPC enter Action Code 651 in Section 01. For AUSPC, enter Action Code 610 if the return is misblocked.
Note:¶
If any of the dates are prior to 1950, enter 19 for CC, even if not edited.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"34" for 1st Form 2555.
"35" for 2nd Form 2555.
(2)
Post of Duty
TOPCTR
Enter the two edited alpha characters from the top center margin.
Enter a period for each illegible character.
If more than two characters, enter the first two.
(3)
Beginning Date
10BEG
Enter the Beginning Date as edited from the line 10 area in YYMM format.
Enter a period (.) for an illegible digit.
(4)
Ending Date
10END
Enter the Ending Date as edited from the line 10 area in YYMM format.
Enter a period (.) for an illegible digit.
(5)
Declaration
13MAR
Enter the edited "4" to the right of line 13A.
(6)
Number of Days in US
14MAR
Enter the edited code in the line 14 area.
(7)
Beginning Date
16FROM
Enter the From Date as edited from the line 16 area in YYMM format.
Enter a period (.) for an illegible digit.
(8)
Ending Date
16THRU
Enter the Through Date as edited from the line 16 area in YYMM format.
Enter a period (.) for an illegible digit.
(9)
Number of Days in US
18MAR
Enter the edited code to the right of line 18.
(10)
Wages
L19 $
Enter the amount from line 19.
(11)
Total Allowances
22G $
Enter the amount from line 22g.
(12)
Meals and Lodging
L25 $
Enter the amount from line 25.
(13)
Housing Expense
L33 $
Enter the amount from line 33.
(14)
Housing Exclusion
L36 $
Enter the amount from line 36.
(15)
Foreign Earned Income Exclusion
L42 $
Enter the amount from line 42.
(16)
Total Foreign Income/Housing Exclusion
L45 $
Enter the amount from line 45.
(17)
Housing Deduction
L50 $
Enter the amount from line 50.
Note:¶
If multiple boxes are marked, enter the first letter, a-l, of the box marked. Do not enter more than one letter.
(3)
Appraised Fair Market Value
3A (C) $
Enter the amount from line 3A, Column (c).
(4)
Acquired by Donor Date
3A (D)
Enter the date month and year from line 3A, B, and C, Column (d) as follows:
If there is only one date present on line 3A, B or C, Column (d), enter in MMYYYY format.
If more than one date is present on line 3A, B or C, enter "V" for various dates present.
(5)
Donor’s Cost or Adjusted Basis Amount
3A (F) $
Enter the amount from line 3A, column (f).
(6)
Part IV Appraiser Signature Indicator
PART IV SIGN
If a signature appears in Part IV on the line Appraiser signature, enter "1" .
(7)
Appraiser Identifying Number
PART IV ID#
Enter number below Identifying Number.
(8)
Donee Acknowledgement Date
PART V DATE
In Part V, enter the date that appears above the Yes/No checkboxes.
(9)
Employer Identification Number
PART V EIN
Enter the number below Employer identification number.
(10)
Part V Authorized Signature Indicator
PART V SIGN
If a signature appears in Part V Authorized signature, enter "1" .
(11)
Additional Form 8283 Indicator
ADDL 8283
If an edited 1 appears in the lower right margin of page 2, enter "1" .
Note:¶
Pressing
(3)
Child 1 Year of Birth
1B1YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the first child.
(4)
Child 1 Disabled Indicator
1C1BX
Enter a "1" if the box is marked on line 1, Column (c) for the first child.
(5)
Child 1 Special Needs Indicator
1D1BX
Enter a "1" if the box is marked on line 1, Column (d) for the first child.
(6)
Child 1 Foreign Child Indicator
1E1BX
Enter a "1" if the box is marked on line 1, Column (e) for the first child.
(7)
Child 1 Identifying Number
1F1ID
Enter the TIN from line 1, Column (f) for the first child.
(8)
Child 1 Final Adoption Indicator
1G1BX
Enter a "1" if the box is marked on line 1, Column (g) for the first child.
(9)
Child 2 Name Control
1A2NC
Enter the Name Control as shown or edited for the second child, line 1, Column (a).
Note:¶
Pressing
(10)
Child 2 Year of Birth
1B2YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the second child.
(11)
Child 2 Disabled Indicator
1C2BX
Enter a "1" if the box is marked on line 1, Column (c) for the second child.
(12)
Child 2 Special Needs Indicator
1D2BX
Enter a "1" if the box is marked on line 1, Column (d) for the second child.
(13)
Child 2 Foreign Child Indicator
1E2BX
Enter a "1" if the box is marked on line 1, Column (e) for the second child.
(14)
Child 2 Identifying Number
1F2ID
Enter the TIN from line 1, Column (f) for the second child.
(15)
Child 2 Final Adoption Indicator
1G2BX
Enter a "1" if the box is marked on line 1, Column (g) for the second child.
(16)
Child 3 Name Control
1A3NC
Enter the Name Control as shown or edited for the third child, line 1, Column (a).
Note:¶
Pressing
(17)
Child 3 Year of Birth
1B3YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the third child.
(18)
Child 3 Disabled Indicator
1C3BX
Enter a "1" if the box is marked on line 1, Column (c) for the third child.
(19)
Child 3 Special Needs Indicator
1D3BX
Enter a "1" if the box is marked on line 1, Column (d) for the third child.
(20)
Child 3 Foreign Child Indicator
1E3BX
Enter a "1" if the box is marked on line 1, Column (e) for the third child.
(21)
Child 3 Identifying Number
1F3ID
Enter the TIN from line 1, Column (f) for the third child.
(22)
Child 3 Final Adoption Indicator
1G3BX
Enter a "1" if the box is marked on line 1, Column (g) for the third child.
(23)
Documentation Indicator
RTMAR(3)
Enter the edited digit below line 1, Column (g).
(24)
Child 1 Prior Year Adoption Amount
3CH1 $
Enter the amount from line 3, Child 1 Column.
(25)
Child 2 Prior Year Adoption Amount
3CH2 $
Enter the amount from line 3, Child 2 Column.
(26)
Child 3 Prior Year Adoption Amount
3CH3 $
Enter the amount from line 3, Child 3 Column.
(27)
Child 1 Adoption Expenses
5CH1 $
Enter the amount from line 5, Child 1 Column.
(28)
Child 2 Adoption Expenses
5CH2 $
Enter the amount from line 5, Child 2 Column.
(29)
Child 3 Adoption Expenses
5CH3 $
Enter the amount from line 5, Child 3 Column.
(30)
Child 1 Total Adoption Credit Amount
11CH1 $
Enter the amount from line 11, Child 1 Column.
(31)
Child 2 Total Adoption Credit Amount
11CH2 $
Enter the amount from line 11, Child 2 Column.
(32)
Child 3 Total Adoption Credit Amount
11CH3 $
Enter the amount from line 11, Child 3 Column.
(33)
Credit Carryforward Amount
L13 $
Enter the amount from line 13.
(34)
Total Employer Benefits
L21 $
Enter the amount from line 21.
(35)
Child 1 Employer Excluded Benefits
27CH1 $
Enter the amount from line 27, Child 1 Column.
(36)
Child 2 Employer Excluded Benefits
27CH2 $
Enter the amount from line 27, Child 2 Column.
(37)
Child 3 Employer Excluded Benefits
27CH3 $
Enter the amount from line 27, Child 3 Column.
(38)
Employer Excluded Benefits
L28 $
Enter the amount from line 28.
(39)
Employer Taxable Benefits
L29 $
Enter the amount from line 29.
Sections 40, 41 and 42 - Form 1040 / Form 1040 SR — Form 8814¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"40" for 1st Form 8814.
"41" for 2nd Form 8814.
"42" for 3rd Form 8814.
(2)
Child's Name Control
CNC
Enter the Name Control as shown or edited from the "Child's Name" , line A.
Note:¶
Pressing
(3)
Child's SSN
CSSN
Enter the SSN from "Child's Social Security Number" box, line B.
(4)
Taxable Interest
L1A $
Enter the amount from line 1a.
(5)
Tax Exempt Interest
L1B $
Enter the amount from line 1b.
(6)
Ordinary Dividends
L2A $
Enter the amount from line 2a.
(7)
Capital Gain Distributions
LN3 $
Enter the amount from line 3.
(8)
8814 Tax
L15 $
Enter the amount from line 15.
Note:¶
Pressing
Note:¶
For this element and the following related Elements (3) through (7): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(3)
Child's SSN #1
L2#1
Enter the SSN relating to the first child's Name Control from line 2.
(4)
Child's Year of Birth #1
L3#1
Enter the Year of Birth as shown or edited from line 3 relating to the first child's Name Control in CCYY format.
Enter a period (.) for an illegible digit.
If present and unable to determine the year of birth, fill the field with periods.
(5)
Student/Disabled Code #1
4A/B#1
Enter the code from the yes boxes on lines 4a and 4b relating to the first child's Name Control as follows:
"1" if yes box 4a is marked.
"2" if yes box 4b is marked.
"2" if both yes boxes are marked.
(6)
Child's Relationship Indicator #1
L5#1
Enter the edited digit from line 5 relating to the first child's Name Control.
(7)
Child's Number of Months #1
L6#1
Enter the digits as shown or edited from line 6 relating to the first child's Name Control.
Exception:¶
If the letters "KC" are edited, enter "KC" .
(8)
Second Child's Name Control
L1NC#2
Enter the second Name Control as shown or edited from line 1.
Note:¶
Pressing
Note:¶
For this element and the following related Elements (9) through (13): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(9)
Child's SSN #2
L2#2
Enter the SSN relating to the second child's Name Control from line 2.
(10)
Child's Year of Birth #2
L3#2
Enter the Year of Birth as shown or edited from line 3 relating to the second child's Name Control in CCYY format.
Enter a period (.) for an illegible digit.
If present and unable to determine the year of birth, fill the field with periods.
(11)
Student/Disabled Code #2
4A/B#2
Enter the code from the yes boxes on lines 4a and 4b relating to the second child's Name Control as follows:
"1" if yes box 4a is marked.
"2" if yes box 4b is marked.
"2" if both yes boxes are marked.
(12)
Child's Relationship Indicator #2
L5#2
Enter the edited digit from line 5 relating to the second child's Name Control.
(13)
Child's Number of Months #2
L6#2
Enter the digits as shown or edited from line 6 relating to the second child's Name Control.
Exception:¶
If the letters "KC" are edited, enter "KC" .
(14)
Third Child's Name Control
L1NC#3
Enter the third Name Control as shown or edited from line 1.
Note:¶
Pressing
Note:¶
For this element and the following related Elements (15) through (19): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(15)
Child's SSN #3
L2#3
Enter the SSN relating to the third child's Name Control from line 2.
(16)
Child's Year of Birth #3
L3#3
Enter the Year of Birth as shown or edited from line 3 relating to the third child's Name Control in CCYY format.
Enter a period (.) for an illegible digit.
If present and unable to determine the year of birth, fill the field with periods.
(17)
Student/Disabled Code #3
4A/B#3
Enter the code from the yes boxes on lines 4a and 4b relating to the third child's Name Control as follows:
"1" if yes box 4a is marked.
"2" if yes box 4b is marked.
"2" if both yes boxes are marked.
(18)
Child's Relationship Indicator #3
L5#3
Enter the edited digit from line 5 relating to the third child's Name Control.
(19)
Child's Number of Months #3
L6#3
Enter the digits as shown or edited from line 6 relating to the third child's Name Control.
Exception:¶
If the letters "KC" are edited, enter "KC" .
Sections 44 and 45 - Form 1040 / Form 1040 SR — Schedule H¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"44" for 1st Schedule H.
"45" for 2nd Schedule H.
(2)
Name Control
NC
Enter the Name Control as shown or edited from the Name of employer box.
If two Name Controls are present, enter the first one.
(3)
SSN
SSN
Enter the SSN from the Social security number box.
(4)
EIN
EIN
Enter the EIN from the Employer identification number box.
(5)
Total Social Security Wages
LN1$
Enter the amount from line 1.
(6)
Total Medicare Wages
LN3 $
Enter the amount from line 3.
(7)
Total Cash Wages/Additional Medicare Tax
LN5 $
Enter the amount from line 5.
(8)
Additional Medicare Tax
LN6 $
Enter the amount from line 6.
(9)
Income Tax Withheld
LN7 $
Enter the amount from line 7.
(10)
Total SS/Medicare/Income Taxes
LN8 $
Enter the amount from line 8.
(11)
FUTA Indicator
PG2MAR
Enter the edited digit from below the Yes/No boxes at the top of page 2.
(12)
State Code-1
13/17A1
Enter the first State Code as shown or edited, or the State Code for the state present from line 13 area or the first state present from line 17, Column (a).
If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
If there are entries in both Sections A and B, enter Section B only.
If the State Code was entered from Section A, then the data for Elements (14) through (16) should also be entered from Section A.
If the State Code was entered from Section B, then the data for Elements (13) through (16) should be entered from Section B.
(13)
State Code-2
17A#2
Enter the second State Code as shown or edited, or the State Code for the second state present from line 17, Column (a).
If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(14)
Contributions Paid
14$/18H$
Enter the amount from line 14 or line 18, Column (h).
If there are entries in both Sections A and B, enter the amount from line 18, Column (h).
(15)
FUTA Wages
15$/20$
Enter the amount from line 15 or line 20.
If there are entries in both Sections A and B, enter the amount from line 20.
(16)
FUTA Tax
16$/24$
Enter the amount from line 16 or line 24.
If there are entries in both Sections A and B, enter the amount from line 24.
(17)
Tentative Credit
L19 $
Enter the amount from line 19.
(18)
Total Credit Reduction Amount
L23 $
Enter the amount from line 23.
(19)
Additional States Indicator
BOT LF
Enter the edited digit from the bottom left margin.
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
Earned Income
18A $
Enter the amount from line 18a.
(3)
Nontaxable Combat Pay
18B $
Enter the amount from line 18b.
(4)
Total SS and Medicare Taxes
L21 $
Enter the amount from line 21.
Sections 48 and 49 - Form 1040 / Form 1040 SR — Form 8606¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"48" for 1st Form 8606.
"49" for 2nd Form 8606.
(2)
Spouse Indicator
TOPLF
Enter the edited "1" or "2" to the left of the form title area.
(3)
Distributions from SEP and Simple IRAs
LN7 $
Enter the amount from line 7.
(4)
Taxable Amount
15C $
Enter the amount from line 15c.
(5)
Net Amount Converted to Roth IRAs
L16 $
Enter the amount from line 16.
(6)
IRA Basis Before Conversion
L17 $
Enter the amount from line 17.
(7)
Taxable Amount of Conversion
L18 $
Enter the amount from line 18.
(8)
Basis in Roth IRA Contributions
L22 $
Enter the amount from line 22.
Note:¶
Pressing
Note:¶
For tax years 2011 and prior, enter the first Name Control from the edited line 20.
(5)
Education Credit SSN Student 1
SSN1
Enter the SSN relating to the Name Control of Student #1, line 21 of the first Part III.
Note:¶
For tax years 2011 and prior, enter the first SSN from the edited line 21.
(6)
Educational Institution Federal ID Number Student 1
22A4#1
Enter the EIN from line 22, column a, line (4), first Part III.
(7)
Secondary Educational Institution Federal ID Number Student 1
22B4#1
Enter the EIN from line 22, column b, line (4), first Part III.
(8)
Prior Year Hope Scholarship or AOT Credit Claimed Indicator Student 1
23#1
Enter the Yes/No checkboxes from line 23, first Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(9)
Academic Eligibility Indicator Student 1
24#1
Enter the Yes/No checkboxes from line 24, first Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(10)
Post-Secondary Education Indicator Student 1
25#1
Enter the Yes/No checkboxes from line 25, first Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(11)
Felony Conviction Indicator Student 1
26#1
Enter the Yes/No checkboxes from line 26, first Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Second Part III, Form 8863
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(12)
Education Credit Name Control Student 2
NC2
Enter the Name Control as shown or edited of Student #2, line 20 of the second Part III.
Note:¶
Pressing
Note:¶
For tax years 2011 and prior, enter the second Name Control from the edited line 20.
(13)
Education Credit SSN Student 2
SSN2
Enter the SSN relating to the Name Control of Student #2, line 21 of the second Part III.
Note:¶
For tax years 2011 and prior, enter the second SSN from the edited line 21.
(14)
Educational Institution Federal ID Number Student 2
22A4#2
Enter the EIN from line 22, column a, line (4), second Part III.
(15)
Secondary Educational Institution Federal ID Number Student 2
22B4#2
Enter the EIN from line 22, column b, line (4), second Part III.
(16)
Prior Year Hope Scholarship or AOT Credit Claimed Indicator Student 2
23#2
Enter the Yes/No checkboxes from line 23, second Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(17)
Academic Eligibility Indicator Student 2
24#2
Enter the Yes/No checkboxes from line 24, second Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(18)
Post-Secondary Education Indicator Student 2
25#2
Enter the Yes/No checkboxes from line 25, second Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(19)
Felony Conviction Indicator Student 2
26#2
Enter the Yes/No checkboxes from line 26, second Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Third Part III, Form 8863
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(20)
Education Credit Name Control Student 3
NC3
Enter the Name Control as shown or edited of Student #3, line 20 of the third Part III.
Note:¶
Pressing
Note:¶
For tax years 2011 and prior, enter the third Name Control from the edited line 20.
(21)
Education Credit SSN Student 3
SSN3
Enter the SSN relating to the Name Control of Student #3, line 21 of the third Part III.
Note:¶
For tax years 2011 and prior, enter the third SSN from the edited line 21.
(22)
Educational Institution Federal ID Number Student 3
22A4#3
Enter the EIN from line 22, column a, line (4), third Part III.
(23)
Secondary Educational Institution Federal ID Number Student 3
22B4#3
Enter the EIN from line 22, column b, line (4), third Part III.
(24)
Prior Year Hope Scholarship or AOT Credit Claimed Indicator Student 3
23#3
Enter the Yes/No checkboxes from line 23, third Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(25)
Academic Eligibility Indicator Student 3
24#3
Enter the Yes/No checkboxes from line 24, third Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(26)
Post-Secondary Education Indicator Student 3
25#3
Enter the Yes/No checkboxes from line 25, third Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(27)
Felony Conviction Indicator Student 3
26#3
Enter the Yes/No checkboxes from line 26, third Part III as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Sections 52 and 53 - Form 1040 / Form 1040 SR — Form 8889¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Enter as "52" or "53" as shown or edited as the Attachment Sequence No. in the upper right of the form. Disregard additional Forms 8889 if the indicated Section has already been entered.
(2)
High Deductible Self Only/Family Checkbox
L1CKBX
Enter a "1" if the Self Only box is marked on line 1.
Enter a "2" if the Family box or both boxes are marked.
(3)
HSA Contributions
LN2 $
Enter the amount from line 2.
(4)
Deductible Amount
LN3 $
Enter the amount from line 3.
(5)
Total Archer MSA Contribution
LN4 $
Enter the amount from line 4.
(6)
Limited HSA Contributions
LN5 $
Enter the amount from line 5.
(7)
1/2 HSA Deductible
LN6 $
Enter the amount from line 6.
(8)
Additional Contribution
LN7 $
Enter the amount from line 7.
(9)
Total HSA High Deductible Coverage
LN8 $
Enter the amount from line 8.
(10)
Employer HSA Contributions
LN9 $
Enter the amount from line 9.
(11)
Qualified HSA Funding Distributions
L10 $
Enter the amount from line 10.
(12)
Total Qualified Distributions
L11 $
Enter the amount from line 11.
(13)
Total Additional HSA Contributions
L12 $
Enter the amount from line 12.
(14)
Total HSA Deductions
L13 $
Enter the amount from line 13.
(15)
Total HSA Distribution
14A $
Enter the amount from line 14a.
(16)
Rolled Over Amount
14B $
Enter the amount from line 14b.
(17)
Allowable HSA Distributions
14C $
Enter the amount from line 14c.
(18)
Qualified Medical Expenses
L15 $
Enter the amount from line 15.
(19)
Taxable HSA Distributions
L16 $
Enter the amount from line 16.
(20)
Exceptions to Additional 10% Checkbox
17ACKBX
Enter a "1" if the box is marked on line 17a.
(21)
Total Additional 10% Tax
17B $
Enter the amount from line 17b.
(22)
Last Month Rule
L18 $
Enter the amount from line 18.
(23)
Qualified HSA Funding
L19 $
Enter the amount from line 19.
(24)
Total Income HDHP Coverage
L20 $
Enter the amount from line 20.
(25)
Additional Tax HDHP Coverage
L21 $
Enter the amount from line 21.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
For this section, entries are made from either Form 8995 or a combination of Form 8995-A and Form 8995-A Schedule C. Line numbers to the right of the slash in the prompt name indicate that this would be the line from Form 8995-A or Form 8995-A Schedule C.
(2)
Total Qualified Business Income or Loss
LN2
Enter the amount from Form 8995 line 2.
(3)
Qualified Business Net (Loss) Carryforward
L3 / SCHC L2
Enter the amount from line 3 or Schedule C line 2 as follows:
Enter the amount from Form 8995 line 3.
Enter the amount from Form 8995-A Sch C line 2.
(4)
Qualified Business Income Component
L5 / L27
Enter the amount from line 5 or line 27 as follows:
Enter the amount from Form 8995 line 5.
Enter the amount from Form 8995-A Part IV line 27.
(5)
Qualified REIT Dividends and PTP Income or Loss
L6 / L28
Enter the amount from line 6 or line 28 as follows:
Enter the amount from Form 8995 line 6.
Enter the amount from Form 8995-A Part IV line 28.
(6)
Qualified REIT Dividends & PTP (Loss) Carryforward
L7 / L29
Enter the amount from line 7 or line 29 as follows:
Enter the amount from Form 8995 line 7.
Enter the amount from Form 8995-A Part IV line 29.
(7)
REIT and PTP Component
L9 / L31
Enter the amount from line 9 or line 31 as follows:
Enter the amount from Form 8995 line 9.
Enter the amount from Form 8995-A Part IV line 31.
(8)
Net Capital Gains
L12 / L34
Enter the amount from line 12 or line 34 as follows:
Enter the amount from Form 8995 line 12.
Enter the amount from Form 8995-A Part IV line 34.
(9)
Total Qualified Business (Loss) Carryforward
L16 / SCHC L6
Enter the amount from line 16 or Schedule C line 6 as follows:
Enter the amount from Form 8995 line 16.
Enter the amount from Form 8995-A Sch C line 6.
(10)
Form 8995 Domestic Production Activities Deduction
/L38
Enter the amount from Form 8995-A Part IV line 38.
(11)
Total Qualified REIT Dividend & PTP (Loss) Carryforward
L17 / L40
Enter the amount from line 17 or line 40 as follows:
Enter the amount from Form 8995 line 17.
Enter the amount from Form 8995-A Part IV line 40.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Account 1 Depositor Amount - 1a
1A
Enter the amount from line 1a.
(3)
Routing and Transit Number (RTN) - 1b
1B
Enter up to 9 digits of the RTN from line 1b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)
Depositor Account Number - 1d
1D
Enter the alpha/numeric Account Number from line 1d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(5)
DAN for verification -1d
1D
This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification.
If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)
Type Depositor Account (TDA) - 1c
1C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(7)
Account 2 Depositor Amount - 2a
2A
Enter the amount from line 2a.,
(8)
Routing and Transit Number (RTN) - 2b
2B
Enter up to 9 digits of the RTN from line 2b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)
Depositor Account Number - 2d
2D
Enter the alpha/numeric Account Number from line 2d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(10)
DAN for Verification - 2d
2D
This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification.
If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)
Type Depositor Account (TDA) - 2c
2C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(12)
Account 3 Depositor Amount - 3a
3A
Enter the amount from line 3a.
(13)
Routing and Transit Number (RTN) - 3b
3B
Enter up to 9 digits of the RTN from line 3b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)
Depositor Account Number - 3d
3D
Enter the alpha/numeric Account Number from line 3d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(15)
DAN for Verification - 3d
3D
This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification.
If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(16)
Type Depositor Account (TDA) - 3c
3C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(17)
Paper Check
L4
Enter the amount from line 4.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Source of Adjustments Checkbox
CKBX
From the Source of review adjustments checkboxes, enter as follows:
"1" if the BBA box is marked.
"2" if the AAR box is marked.
"3" if both boxes are marked.
(3)
Total Change to Reporting Year Tax
L14
Enter the amount from Part I, line 14.
(4)
Total Penalties
L16
Enter the amount from Part II, line 16.
(5)
Total Interest
L18
Enter the amount from Part III, line 18.
Sections 58 and 59 — Form 1040 / Form 1040 SR — Form 5405¶
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
58 for 1st Form 5405.
59 for 2nd Form 5405.
Note:¶
For Form 5405, 2011 and prior, the entries may be found in Part III or Part IV of the form instead of in Part I or Part II.
(2)
SSN
SSN
Enter the SSN from the Your social security Number box.
(3)
Main Home Change Date
LN1
Enter the date from Part I, line 1, in MMDDYY format.
(4)
Disposition Code
3CKBX
Enter the letter of the first box marked from Part I, line 3.
(5)
Credit Claimed in Prior Years
LN4
Enter the amount from Part II, line 4.
(6)
Repayment of Home Purchased in 2008
LN5
Enter the amount from Part II, line 5.
(7)
Gain on Sale of Main Home
LN7
Enter the amount from Part II, line 7.
(8)
Repayment Amount
LN8
Enter the amount from Part II, line 8.
Sections 61 and 62 - Form 1040 / Form 1040 SR — Form 8919¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"61" for 1st Form 8919.
"62" for 2nd Form 8919.
(2)
SSN
SSN
Enter the SSN from the Social security number box.
(3)
Firm 1 Name
1(A)
Enter up to 18 characters as shown on line 1, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Firm 1 EIN
1(B)
Enter the EIN from line 1, Column (b).
(5)
Firm 1 Reason Code
1(C)
Enter the first Reason Code from line 1, Column (c).
(6)
Firm 1 Determination or Correspondence Date
1(D)
Enter the date from line 1, Column (d) in MMDDYY format.
(7)
Firm 1 1099-Misc Received Indicator
1(E)
Enter a "1" if the box is marked on line 1, Column (e).
(8)
Firm 1 Total Wages Received with no Social Security or Medicare Tax
1(F) $
Enter the amount from line 1, Column (f).
(9)
Firm 2 Name
2(A)
Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)
Firm 2 EIN
2(B)
Enter the EIN from line 2, Column (b).
(11)
Firm 2 Reason Code
2(C)
Enter the first Reason Code from line 2, Column (c).
(12)
Firm 2 Determination or Correspondence Date
2(D)
Enter the date from line 2, Column (d) in MMDDYY format.
(13)
Firm 2 1099-Misc Received Indicator
2(E)
Enter a "1" if the box is marked on line 2, Column (e).
(14)
Firm 2 Total Wages Received with no Social Security or Medicare Tax
2(F) $
Enter the amount from line 2, Column (f).
(15)
Firm 3 Name
3(A)
Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)
Firm 3 EIN
3(B)
Enter the EIN from line 3, Column (b).
(17)
Firm 3 Reason Code
3(C)
Enter the first Reason Code from line 3, Column (c).
(18)
Firm 3 Determination or Correspondence Date
3(D)
Enter the date from line 3, Column (d) in MMDDYY format.
(19)
Firm 3 1099-Misc Received Indicator
3(E)
Enter a "1" if the box is marked on line 3, Column (e).
(20)
Firm 3 Total Wages Received with no Social Security or Medicare Tax
3(F) $
Enter the amount from line 3, Column (f).
(21)
Total Wages
LN6 $
Enter the amount from line 6.
(22)
Total Social Security Wages & Tips
LN8 $
Enter the amount from line 8.
(23)
Total Uncollected Social Security & Medicare Tax on Wages
L13 $
Enter the amount from line 13.
Exception:¶
Ignore special characters <, >, and (.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(3)
Spouse or Partner Last Name
SPLAST
Enter up to 17 characters as shown or edited from the Spouse's or Partner's last name box. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Ignore special characters <, >, and (.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Spouse or Partner SSN
SPSSN
Enter the SSN as shown in the "Spouse's or Partner's social security number" box.
Sections 65 and 66 - Form 1040 / Form 1040 SR — Form 8941¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
65 for 1st Form 8941.
66 for 2nd Form 8941.
(2)
Identifying Number
ID#
Enter the TIN from the Identifying Number box.
(3)
SHOP Checkbox
LNA
Enter the edited code from the left margin of line A.
If no code is edited, enter from line A as follows:
"1" if the Yes box is marked.
"2" if the No box is marked.
"3" if both boxes are marked.
(4)
EIN Used to Report Employment Taxes
LNB
Enter the EIN from line B.
(5)
Previous Form 8941 Filed Checkbox
LNC
Enter the edited code from the left margin of line C.
If no code is edited, enter from line C as follows:
"1" if the Yes box is marked.
"2" if the No box is marked.
"3" if both boxes are marked.
(6)
Number of Employees
LN1
Enter the amount from line 1.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(7)
Number of Full Time Employees
LN2
Enter the amount from line 2.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(8)
Average Annual Wages
LN3 $
Enter the amount from line 3.
(9)
Premiums Paid
LN4 $
Enter the amount from line 4.
(10)
Premiums you would have Paid
LN5 $
Enter the amount from line 5.
(11)
State Premium Subsidies Paid
L10 $
Enter the amount from line 10.
(12)
If Line 12 is Zero
L13
Enter the amount from line 13.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(13)
Number of Full Time Equivalent Employees
L14
Enter the amount from line 14.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(14)
Credit for Small Employer
L15 $
Enter the amount from line 15.
(15)
Add Lines 12 and 15
L16 $
Enter the amount from line 16.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Description Of Property
LN1
Enter the numeric digit from line 1. If there is no digit present, enter the digit corresponding to the information on line 1 as follows: 0 = Illegible or Incomplete 1 = Timeshare or Residential Lots 2 = Sale by an individual of personal use property 3 = Sale of any property used or produced in the trade of business of farming 4 = Other
(3)
Date Acquired
L2A
Enter the date from line 2a in MMDDYY format.
(4)
Date Sold
L2B
Enter the date from line 2b in MMDDYY format.
(5)
Total
LN7
Enter the amount from Part I, line 7.
(6)
Gross Profits Percentage
L19
Enter the edited five digits from Part II, line 19.
(7)
Current Payments Received
L21
Enter the amount from Part II, line 21.
(8)
Past Payments Received
L23
Enter the amount from Part II, line 23.
Note:¶
Letters I, O, and Q should never be present.
Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)
Vehicle 1 Placed in Service Date
L3(A)
From the first attached F8936 Sch A, enter the date from line 3 in MMDDYY format for TY2023 only.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(9)
F8936A Vehicle 1 Sellers Report Transferred Amount
L4a (A) $
From the first attached F8936 Sch A, enter the amount from line 4a.
(10)
F8936A Vehicle 1 Repayment Indicator
L4b (A)
From the first attached F8936 Sch A, enter 1 if the checkbox at the end of line 4b is marked.
(11)
Vehicle 1 Tentative Credit Amount
L9(A) $
From the first attached F8936 Sch A, enter the amount from line 9.
(12)
Vehicle 1 Business Use Percentage
L10(A)
From the first attached F8936 Sch A, enter the three edited digits from line 10.
(13)
Prev Owned Clean Vehicle 1 Credit
L17(A) $
From the first attached F8936 Sch A, enter the amount from line 17.
(14)
Qual Commercial Clean Vehicle 1 Credit
L26(A) $
From the first attached F8936 Sch A, enter the amount from line 26.
(15)
F8936A Vehicle 2 VIN
2ND L2(A)
From the second attached F8936 Sch A, enter up to 17 characters as shown from line 2.
Note:¶
Letters I, O, and Q should never be present.
Enter a space for illegible characters. Do not enter two consecutive spaces.
(16)
Vehicle 2 Placed in Service Date
2ND L3(A)
From the second attached F8936 Sch A, enter the date from line 3 in MMDDYY format for TY2023 only.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(17)
Vehicle 2 Sellers Report Transferred Amount
2ND L4A (A) $
From the second attached F8936 Sch A, enter the amount from line 4a.
(18)
Vehicle 2 Repayment Indicator
2ND L4B(A)
From the second attached F8936 Sch A, enter 1 if the checkbox at the end of line 4b is marked.
(19)
Vehicle 2 Tentative Credit Amount
2ND L9(A) $
From the second attached F8936 Sch A, enter the amount from line 9.
(20)
Vehicle 2 Business Use Percentage
2ND L10(A)
From the second attached F8936 Sch A, enter the three edited digits from line 10.
(21)
Prev Owned Clean Vehicle 2 Credit
2ND L17(A) $
From the second attached F8936 Sch A, enter the amount from line 17.
(22)
Qual Commercial Clean Vehicle 2 Credit
2ND L26(A) $
From the second attached F8936 Sch A, enter the amount from line 26.
Note:¶
For prior year forms, refer to IRM 3.24.3.5.15 for further instructions.
(2)
Credits claimed on return EIC
BXEIC
Enter a "1" if the EIC box is marked.
Note:¶
For 2015 and prior, enter a "1" always.
(3)
Credits claimed on return CTC/ACTC/ODC
BXCTC
Enter a "1" if the CTC/ACTC/ODC box is marked.
(4)
Credits claimed on return AOTC
BXAOTC
Enter a "1" if the AOTC box is marked.
(5)
HOH Filing Status Claimed Indicator
BXHOH
Enter a "1" if the HOH box is marked.
(6)
Form 8867 Answers to Certification Code
L15
Enter the Yes/No checkboxes from line 15, as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons, and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(3)
SSN of Filer Sharing Allocation #1
30B
Enter the SSN for Sharing Allocation #1 entry as shown on line 30, column b.
(4)
Allocation Start Month #1
30C
Enter the Start Month from line 30, column c in MM format.
(5)
Allocation Stop Month #1
30D
Enter the Stop Month from line 30, column d in MM format.
(6)
Premium Percentage #1
30E
Enter the edited digits from line 30, column e.
If not edited, press
(7)
SLCSP Percentage #1
30F
Enter the edited digits from line 30, column f.
If not edited, press
(8)
Advance PTC Percentage #1
30G
Enter the edited digits from line 30, column g.
If not edited, press
(9)
Policy Number #2
31A
Enter up to 15 characters as shown on line 31, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)
SSN of Filer Sharing Allocation #2
31B
Enter the SSN for Sharing Allocation #2 entry as shown on line 31, column b.
(11)
Allocation Start Month #2
31C
Enter the Start Month from line 31, column c in MM format.
(12)
Allocation Stop Month #2
31D
Enter the Stop Month from line 31, column d in MM format.
(13)
Premium Percentage #2
31E
Enter the edited digits from line 31, column e.
If not edited, press
(14)
SLCSP Percentage #2
31F
Enter the edited digits from line 31, column f.
If not edited, press
(15)
Advance PTC Percentage #2
31G
Enter the edited digits from line 31, column g.
If not edited, press
(16)
Policy Number #3
32A
Enter up to 15 characters as shown on line 32, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(17)
SSN of Filer Sharing Allocation #3
32B
Enter the SSN for Sharing Allocation #3 entry as shown on line 32, column b.
(18)
Allocation Start Month #3
32C
Enter the Start Month from line 32, column c in MM format.
(19)
Allocation Stop Month #3
32D
Enter the Stop Month from line 32, column d in MM format.
(20)
Premium Percentage #3
32E
Enter the edited digits from line 32, column e.
If not edited, press
(21)
SLCSP Percentage #3
32F
Enter the edited digits from line 32, column f.
If not edited, press
(22)
Advance PTC Percentage #3
32G
Enter the edited digits from line 32, column g.
If not edited, press
(23)
Policy Number #4
33A
Enter up to 15 characters as shown on line 33, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(24)
SSN of Filer Sharing Allocation #4
33B
Enter the SSN for Sharing Allocation #4 entry as shown on line 33, column b.
(25)
Allocation Start Month #4
33C
Enter the Start Month from line 33, column c in MM format.
(26)
Allocation Stop Month #4
33D
Enter the Stop Month from line 33, column d in MM format.
(27)
Premium Percentage #4
33E
Enter the edited digits from line 33, column e.
If not edited, press
(28)
SLCSP Percentage #4
33F
Enter the edited digits from line 33, column f.
If not edited, press
(29)
Advance PTC Percentage #4
33G
Enter the edited digits from line 33, column g.
If not edited, press
(30)
Primary Alternative Family Size
35A
Enter the amount from line 35, column a.
(31)
Primary Monthly Contribution
35B $
Enter the amount from line 35, column b.
(32)
Primary Alternative Start Month
35C
Enter the Start Month from line 35, column c in MM format.
(33)
Primary Alternative Stop Month
35D
Enter the Stop Month from line 35, column d in MM format.
(34)
Spouse Alternative Family Size
36A
Enter the amount from line 36, column a.
(35)
Spouse Monthly Contribution
36B $
Enter the amount from line 36, column b.
(36)
Spouse Alternative Start Month
36C
Enter the Start Month from line 36, column c in MM format.
(37)
Spouse Alternative Stop Month
36D
Enter the Stop Month from line 36, column d in MM format.
Note:¶
Entry may contain up to 10 characters.
(15)
Qualified Energy Efficiency Improvements Indicator
17ABX
From line 17a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(16)
Original User Indicator
17BBX
From line 17b, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(17)
Components Expected to Remain Indicator
17CBX
From line 17c, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(18)
Insulation Material Costs
18A $
Enter the amount from line 18a.
(19)
Exterior Door Costs
19A $
Enter the amount from line 19a.
(20)
Exterior Door QMID
19B QMID
Enter up to 17 characters from the boxes from line 19b.
(21)
Next Exterior Door QMID 1
19D QMID1
Enter up to 17 characters from the boxes from line 19d(i).
(22)
Next Exterior Door QMID 2
19D QMID2
Enter up to 17 characters from the boxes from line 19d(ii).
(23)
Other Exterior Doors Costs
19F $
Enter the amount from line 19f.
(24)
Windows and Skylights QMID 1
20A QMID1
Enter up to 17 characters from the boxes from line 20a(i).
(25)
Windows and Skylights QMID 2
20A QMID2
Enter up to 17 characters from the boxes from line 20a(ii).
(26)
Windows and Skylights QMID 3
20A QMID3
Enter up to 17 characters from the boxes from line 20a(iii).
(27)
Windows and Skylights QMID 4
20A QMID4
Enter up to 17 characters from the boxes from line 20a(iv).
(28)
Exterior Windows Costs
20C $
Enter the amount from line 20c.
(29)
Qualified Property Installation Indicator
21ABX
From line 21a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(30)
Original Service Indicator
21BBX
From line 21b, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(31)
Central Air Conditioner QMID
22A QMID
Enter up to 17 characters from the boxes from line 22a(i).
(32)
Central Air Conditioner Costs
22C $
Enter the amount from line 22c.
(33)
Gas Propane Oil Water Heater QMID1
23A QMID1
Enter up to 17 characters from the boxes from line 23a(i).
(34)
Gas Propane Oil Water Heater QMID2
23A QMID2
Enter up to 17 characters from the boxes from line 23a(ii).
(35)
Natural Gas Propane Oil Heater Costs
23C $
Enter the amount from line 23c.
(36)
Natural Gas Propane Oil Furnace or Boiler QMID
24A QMID
Enter up to 17 characters from the boxes from line 24a.
(37)
Natural Gas Propane Oil Furnace or Boiler Costs
24C $
Enter the amount from line 24c.
(38)
Panelboards or Enabling Property Checkbox
25A CKBX
From line 25a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(39)
Panelboards or Enabled Property Type Codes
25B
Enter the codes, from line 25b.
(40)
Panelboards Circuits or Feeders Costs
25C $
Enter the amount from line 25c.
(41)
Panelboards Enabliing Property QMID 1
25D QMID1
Enter up to 4 characters from the boxes from line 25d(i).
(42)
Panelboards Enabliing Property QMID 2
25D QMID2
Enter up to 4 characters from the boxes from line 25d(ii).
(43)
Home Energy Audit Indicator
26ABX
From line 26a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(44)
Home Energy Audit Costs
26B $
Enter the amount from line 26b.
(45)
Heat Pump Biomass Stove Costs
29A $
Enter the amount from line 29a.
(46)
Heat Pump QMID
29A QMID
Enter up to 17 characters from the boxes from line 29a.
(47)
Other Heat Pump Costs
29B $
Enter the amount from line 29b.
(48)
Water Heater Costs
29C $
Enter the amount from line 29c.
(49)
Water Heater QMID
29C QMID
Enter up to 17 characters from the boxes from line 29c.
(50)
Other Water Heater Costs
29D $
Enter the amount from line 29d.
(51)
Biomass Stoves and Boilers Costs
29E $
Enter the amount from line 29e.
(52)
Biomass Stove or Boiler QMID
29E QMID
Enter up to 17 characters from the boxes from line 29e.
(53)
Other Biomass Stove and Boiler Costs
29F $
Enter the amount from line 29f.
(54)
Joint Occupancy Part 2 Indicator
32ABX
From line 32a, enter 1 if the box is marked.
(55)
Condominium or Cooperative Indicator
32B
From line 32b, enter 1 if the box is marked.
Note:¶
This is a MUST ENTER field if PTI J1 $ contains an entry.
(14)
Tax Identification Number 2
PTI K2 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J2 $ contains an entry.
(15)
Tax Identification Number 3
PTI K3 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J3 $ contains an entry.
(16)
Tax Identification Number 4
PTI K4 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J4 $ contains an entry.
(17)
Tax Identification Number 5
PTI K5 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J5 $ contains an entry.
(18)
Net 965 Tax Liability Triggered 1
PTIV F1 $
Enter the amount from Part IV, column (f).
(19)
Net 965 Tax Liability Triggered 2
PTIV F2 $
Enter the amount from Part IV, column (f).
(20)
Net 965 Tax Liability Triggered 3
PTIV F3 $
Enter the amount from Part IV, column (f).
(21)
Net 965 Tax Liability Triggered 4
PTIV F4 $
Enter the amount from Part IV, column (f).
(22)
Net 965 Tax Liability Triggered 5
PTIV F5 $
Enter the amount from Part IV, column (f).
(23)
Part IV Indicator
PTIV IND
Enter "1" if additional information is present in Part IV. Enter the edited digit from the margin of Part IV to the right of column (i).
(24)
Total
IV TOTAL $
Enter the amount from Part IV, Total below column (i).
Note:¶
Schedule LEP, Sequence No. 77A, and Form 9000, Sequence No. 77, are transcribed into one section, but are independent of one another. If either Sch LEP or F9000 is missing or Xed, transcribe the available form.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Taxpayers may file up to two Schedules LEP or Forms 9000. Information from both will be entered in Section 77.
Caution:¶
Prompt names do not depict location, please refer to instructions for accurate transcription.
(2)
Primary Alternative Media Code
PTI LN1
From Form 9000, if an edited "1" appears to the right of the SSN, enter the first two-digit code marked on line 1.
(3)
Primary Alternative Language Code
PTI LN2
From Sch LEP, if an edited "1" appears to the right of the SSN, enter the first three-digit code marked on line 1.
(4)
Secondary Alternative Media Code
2ND PTI LN1
From Form 9000, if an edited "2" appears to the right of the SSN, enter the first two-digit code marked on line 1.
(5)
Secondary Alternative Language Code
2ND PTI LN2
From Sch LEP, if an edited "2" appears to the right of the SSN, enter the first three-digit code marked on line 1.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Part I Qualified Opportunity Fund (QOF) EIN
PTI (A)
Enter the first EIN from Part I, column a.
(3)
Part I Date QOF Investment Acquired
PTI (B)
Enter the first Date from Part I, column b in MMDDYY format.
(4)
Part I Special Gain Code
PTI (D)
Enter the first alpha-character from Part I, column d.
Note:¶
If I or no alpha present, press
(5)
Part I Amount of Short-Term Deferred Gain Remaining in QOF
PTI (E)
Enter the first amount from Part I, column e.
(6)
Part I Amount of Long-Term Deferred Gain Remaining in QOF
PTI (F)
Enter the first amount from Part I, column f.
(7)
Part I Additional Info Indicator
PTIMAR
Enter a "1" if edited in the right margin next to Part I, column f.
(8)
Part I Short-Term Deferred Gain 2E
PTI 2E
Enter the amount from Part I, line 2, column e.
(9)
Part I Long-Term Deferred Gain 2F
PTI 2F
Enter the amount from Part I, line 2, column f.
(10)
Part II Qualified Opportunity Fund (QOF) EIN
PTII (A)
Enter the first EIN from Part II, column a.
(11)
Part II Date QOF Investment Acquired
PTII (B)
Enter the first Date from Part II, column b in MMDDYY format.
(12)
Part II Special Gain Code
PTII (D)
Enter the first alpha-character from Part II, column d.
Note:¶
If I or no alpha present, press
(13)
Part II Amount of Short-Term Deferred Gain Remaining in QOF
PTII (E)
Enter the first amount from Part II, column e.
(14)
Part II Amount of Long-Term Deferred Gain Remaining in QOF
PTII (F)
Enter the first amount from Part II, column f.
(15)
Part II Additional Info Indicator
PTIIMAR
Enter a "1" if edited in the right margin next to Part II, column f.
(16)
Part II Short-Term Deferred Gain 2E
PTII 2E
Enter the amount from Part II, line 2, column e.
(17)
Part II Long-Term Deferred Gain 2F
PTII 2F
Enter the amount from Part II, line 2, column f.
(18)
Part III Qualified Opportunity Fund (QOF) EIN
PTIII (A)
Enter the first EIN from Part III, column a.
(19)
Part III Date QOF Investment Acquired
PTIII (B)
Enter the first Date from Part III, column b in MMDDYY format.
(20)
Part III Special Gain Code
PTIII (D)
Enter the first alpha-character from Part III, column d.
Note:¶
If I or no alpha present, press
(21)
Part III Amount of Short-Term Deferred Gain Remaining in QOF
PTIII (E)
Enter the first amount from Part III, column e.
(22)
Part III Amount of Long-Term Deferred Gain Remaining in QOF
PTIII (F)
Enter the first amount from Part III, column f.
(23)
Part III Additional Info Indicator
PTIIIMAR
Enter a "1" if edited in the right margin next to Part III, column f.
(24)
Part III Short-Term Deferred Gain 2E
PTIII 2E
Enter the amount from Part III, line 2, column e.
(25)
Part III Long-Term Deferred Gain 2F
PTIII 2F
Enter the amount from Part III, line 2, column f.
(26)
Part IV Qualified Opportunity Fund (QOF) EIN
PTIV (A)
Enter the first EIN from Part IV, column a.
(27)
Part IV Date QOF Investment Acquired
PTIV (B)
Enter the first Date from Part IV, column b in MMDDYY format.
(28)
Part IV Special Gain Code
PTIV (D)
Enter the first alpha-character from Part IV, column d.
Note:¶
If I or no alpha present, press
(29)
Part IV Amount of Short-Term Deferred Gain Remaining in QOF
PTIV (E)
Enter the first amount from Part IV, column e.
(30)
Part IV Amount of Long-Term Deferred Gain Remaining in QOF
PTIV (F)
Enter the first amount from Part IV, column f.
(31)
Part IV Additional Info Indicator
PTIVMAR
Enter a "1" if edited in the right margin next to Part IV, column f.
(32)
Part IV Short-Term Deferred Gain 2E
PTIV 2E
Enter the amount from Part IV, line 2, column e.
(33)
Part IV Long-Term Deferred Gain 2F
PTIV 2F
Enter the amount from Part IV, line 2, column f.
Note:¶
Do not enter any amount that does not have a corresponding CRN.
Elem No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Amount of Claim #1
AMT1(E) $
Enter the first amount from Column (e).
(3)
Credit Reference #1
CRN1(F)
Enter the CRN from Column (f) for the first amount.
(4)
Amount of Claim #2
AMT2(E) $
Enter the second amount from Column (e).
(5)
Credit Reference #2
CRN2(F)
Enter the CRN from Column (f) for the second amount.
(6)
Amount of Claim #3
AMT3(E) $
Enter the third amount from Column (e).
(7)
Credit Reference #3
CRN3(F)
Enter the CRN from Column (f) for the third amount.
(8)
Amount of Claim #4
AMT4(E) $
Enter the fourth amount from Column (e).
(9)
Credit Reference #4
CRN4(F)
Enter the CRN from Column (f) for the fourth amount.
(10)
Amount of Claim #5
AMT5(E) $
Enter the fifth amount from Column (e).
(11)
Credit Reference #5
CRN5(F)
Enter the CRN from Column (f) for the fifth amount.
(12)
Amount of Claim #6
AMT6(E) $
Enter the sixth amount from Column (e).
(13)
Credit Reference #6
CRN6(F)
Enter the CRN from Column (f) for the sixth amount.
(14)
Amount of Claim #7
AMT7(E) $
Enter the seventh amount from Column (e).
(15)
Credit Reference #7
CRN7(F)
Enter the CRN from Column (f) for the seventh amount.
(16)
Amount of Claim #8
AMT8(E) $
Enter the eighth amount from Column (e).
(17)
Credit Reference #8
CRN8(F)
Enter the CRN from Column (f) for the eighth amount.
(18)
Amount of Claim #9
AMT9(E) $
Enter the ninth amount from Column (e).
(19)
Credit Reference #9
CRN9(F)
Enter the CRN from Column (f) for the ninth amount.
(20)
Amount of Claim #10
AMT10(E) $
Enter the tenth amount from Column (e).
(21)
Credit Reference #10
CRN10(F)
Enter the CRN from Column (f) for the tenth amount.
(22)
Amount of Claim #11
AMT11(E) $
Enter the eleventh amount from Column (e).
(23)
Credit Reference #11
CRN11(F)
Enter the CRN from Column (f) for the eleventh amount.
(24)
Amount of Claim #12
AMT12(E) $
Enter the twelfth amount from Column (e).
(25)
Credit Reference #12
CRN12(F)
Enter the CRN from Column (f) for the twelfth amount.
(26)
Amount of Claim #13
AMT13(E) $
Enter the thirteenth amount from Column (e).
(27)
Credit Reference #13
CRN13(F)
Enter the CRN from Column (f) for the thirteenth amount.
(28)
Amount of Claim #14
AMT14(E) $
Enter the fourteenth amount from Column (e).
(29)
Credit Reference #14
CRN14(F)
Enter the CRN from Column (f) for the fourteenth amount.
(30)
Amount of Claim #15
AMT15(E) $
Enter the fifteenth amount from Column (e).
(31)
Credit Reference #15
CRN15(F)
Enter the CRN from Column (f) for the fifteenth amount.
(32)
Amount of Claim #16
Amt16(E) $
Enter the sixteenth amount from Column (e).
(33)
Credit Reference #16
CRN16(F)
Enter the CRN from Column (f) for the sixteenth amount.
(34)
Amount of Claim #17
AMT17(E) $
Enter the seventeenth amount from Column (e).
(35)
Credit Reference #17
CRN17(F)
Enter the CRN from Column (f) for the seventeenth amount.
(36)
Amount of Claim #18
AMT18(E) $
Enter the eighteenth amount from Column (e).
(37)
Credit Reference #18
CRN18(F)
Enter the CRN from Column (f) for the eighteenth amount.
(38)
Amount of Claim #19
AMT19(E) $
Enter the nineteenth amount from Column (e).
(39)
Credit Reference #19
CRN19(F)
Enter the CRN from Column (f) for the nineteenth amount.
(40)
Amount of Claim #20
AMT20(E) $
Enter the twentieth amount from Column (e).
(41)
Credit Reference #20
CRN20(F)
Enter the CRN from Column (f) for the twentieth amount.
Exception:¶
If multiple Forms 3471 are attached with different RPD dates, fill the field with periods.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(9)
Late Filing Code
LATE
Enter the code from line 6.
(10)
Pre-Delinquent Penalty
DEL-P $
Enter the amount from line 7.
(11)
Form 4563 Indicator
4563
Enter the digit from line 8.
Note:¶
Presence of the following characters in the Elem. No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1) S, I
Section Number
SECT:
(auto)
Section "01" is system-generated; no required entry.
(2) S, I
Serial Number
SER#
Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:¶
XXxxxXXXxxxXX - X
(3) S, I
Type of Entity
TYPE OF ENTITY
Enter "S" if no edited or underlined address.
Enter "I" if edited or underlined address.
See Figure 3.24.3-1, Entity Determination Chart, for more information.
(4) S, I
Check Digit
CD
<Enter
Press
(5) S, I
Name Control
NC
Enter the Name Control for the Primary Taxpayer.
See IRM 3.24.3.5.9 and IRM 3.24.37.4.13, ISRP System, General Instructions, for procedures.
(6) S, I
Primary SSN
SSN
(auto) ★★★★★★
Enter the SSN as shown in the "Your social security number" box.
See IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures.
(7) S, I
Secondary SSN
SSSN
Enter the SSN present in the "Spouse's social security number" box.
If prompted, and no data is present, press
See IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures.
(8)
Name
NAME1
Enter the full name(s) as shown or edited on the return.
Exception:¶
If it is obvious that the taxpayer has signed their initials between their first and last name, ignore the initials when entering NAME1.
See IRM 3.24.3.5.10, IRM 3.24.3.6.6.1, and IRM 3.24.37.4.15, ISRP System, General Instructions, for procedures.
(9)
Additional Information Line
AIL
Enter additional information as underlined or instructed.
Do not enter the caret (<) in the AIL.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions.
For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.4.16, ISRP System, General Instructions.
For deceased taxpayer returns see IRM 3.24.37.4.16 (4), ISRP System, General Instructions.
(10) I
Street Address
ADD
Enter the address as shown or edited on the return.
Reminder:¶
If present, enter the apartment number from the "Apt. no." box/area to the right of the street address.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
See IRM 3.24.37.4.17, ISRP System, General Instructions, for procedures and IRM 3.24.37, Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I
City/State
C/S
Enter as follows:
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
See IRM 3.24.37.4.18, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated.
Using Major City Codes is optional. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions.
Note:¶
If entry of city and state is required, the following rules apply:
Enter the edited or underlined city/(slash) state code (with no space before or after the slash).
Correct obviously misspelled cities.
Always use standard state abbreviations.
For APO/DPO/FPO addresses, see IRM 3.24.37.4.18, ISRP System, General Instructions.
If the city is not present, enter as: /state code then press
If the state is not present, enter as: city/ then press
(12) I
ZIP Code
ZIP
If ZIP Code is not present on the screen, enter the digits shown to the right of the state name.
For International returns, see IRM 3.24.37.4.19, ISRP System, General Instructions, for procedures.
Enter the five-digit or nine-digit ZIP Code.
If the ZIP Code is less than five digits, press
If the ZIP Code is more than five digits and less than nine, enter the first five digits.
If the ZIP Code is more than nine digits, enter the first nine.
If missing or if any illegible digits, press
If two or more ZIP Codes are present, press
See IRM 3.24.37.4.18.3, ISRP System, General Instructions, for procedures.
(13) S, I
Tax Period
TAXPR
Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.
If the document is a current year return, press
Enter the 4 digits shown, underlined, or edited in YYMM format.
If only two digits are underlined, enter those two digits followed by "12" .
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
All Prior Year forms MUST have a Tax Period.
If the document is a current year return, enter the current programmed calendar year (2512).
If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I
Filing Status Code
FSC
Enter as follows:
1040X/8379 - edited digit from the space above the yes/no boxes.
Unedited, enter as follows:
Enter "1" if the Single box is marked.
Enter"2" if the Married filing jointly box is marked.
Enter"3" if the Married filing separate box is marked.
Enter "4" if the Head of household box is marked.
Enter"5" if the Qualifying surviving spouse box is marked.
Note:¶
For 2021 and prior, enter "5" if the Qualifying widow(er) box is marked.
If no boxes are marked, enter a "1" if one taxpayer is present in the entity area, or a "2" if two taxpayers are present.
(15) S, I
Computer Condition Codes
CCC
Enter the edited characters as follows:
Do not enter "G" , if edited. It will be generated.
1040X Dummy PECF-enter the edited "5" or "6" shown to the right of Column c.
Enter a pound sign (#) for each illegible character.
(16) S, I
Received Date
DATE
Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:
Stamped or edited on the face of the return.
Note:¶
Do not enter any edited dates from the margin or entity area of the form.
Enter 6 periods if the Received Date is missing.
If a "G" Code is present in the CCC and the return is a non-remittance, end the document after this element.
"G" Code is present in the "CCC" and the return is a remittance, press
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Remittance
RMT
This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.
Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.
Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.
If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).
If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.
If the amount is illegible, use the Form 813 amount for this Serial Number.
Note:¶
Presence of the following characters in the Elem. No. Column indicates the prompt will appear for that Type of Entity. S -Short I - Intermediate P - Partial L - Long
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1) S, I, P, L
Section Number
SECT:
(auto)
Section "01" is system-generated; no required entry.
(2) S, I, P, L
Serial Number
SER#
Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:¶
XXxxxXXXxxxXX - X
(3) S, I, P, L
Type of Entity
TYPE OF ENTITY
Enter Type of Entity: "S" , "L" or
(4) S, I, P, L
Check Digit
CD
Press
(5) S, I, P, L
Name Control
NC
Enter the Name Control for the Primary Taxpayer.
If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.
See IRM 3.24.3.5.9 and IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
(6) S, I, P, L
Primary SSN
SSN
Enter the SSN as shown in the "Identifying number" box.
If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.
(7) P, L
Name
NAME1
Enter the full name as shown or edited on the return.
Exception:¶
If it is obvious that the taxpayer has signed their initials between their first and last name, ignore the initials when entering NAME1.
If multiple names are present, enter the first full name.
See IRM 3.24.3.5.10, IRM 3.24.3.6.6.1, and IRM 3.24.37.4.15, ISRP System, General Instructions, for procedures.
(8) P, L
Additional Information Line
AIL
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(9) I, L
Street Address
ADD
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.17 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(10) I, L
City/State
C/S
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.17 through IRM 3.24.37.4.18, ISRP System, General Instructions. Also, see Exhibit 3.24.3-3(11) for specific instructions on entry of city/state.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(11) I, L
ZIP Code
ZIP
If the ZIP Code is not present on the screen, enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.17 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(12) S, I, P, L
Tax Period
TAXPR
Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.
The programmed calendar year is 2025. The Tax Period for the current year is 2512.
Note:¶
Do not enter the Tax Period for current year documents, unless the TAXPR field is a MUST ENTER.
Enter the 4 digits shown, underlined, or edited in YYMM format.
If only two digits are underlined, enter those two digits followed by "12" .
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
This is a MUST ENTER field for Prior Year forms.
If the document is a current year return, enter the current year Tax Period (2314).
If the document does not reflect a Tax Period, fill the field with periods.
(13) S, I, P, L
Foreign Country Code
COUNCD
Enter the edited letters from the right margin, to the right of "City, town or post office."
Enter a period for each illegible character.
(14) S, I, P, L
Filing Status Code
FSC
Enter the number edited to the left of the "Filing Status" boxes.
If not edited, enter "1" .
(15) S, I, P, L
Digital Assets Code
DA CD
Enter as follows from the Digital Assets checkboxes:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.
Press
Note:¶
For 2020 and 2021, enter from the virtual currency question checkboxes.
(16) S, I, P, L
Special Processing Codes
SPC
Enter the edited character(s) shown in the right margin to the right of Apt. No box.
Enter a pound sign (#) for each illegible character.
Note:¶
For 2021 and prior, enter the edited character(s) shown in the right margin between the Identifying Number and the Individual/Estate or Trust checkboxes.
(17) S, I, P, L
Computer Condition Code
CCC
Enter the edited characters shown to the right of the "Trust" in the Filing Status area.
Valid characters are alpha A - Z and numeric 1-9.
Note:¶
If an "O" Code is present for this element, enter an alpha "O" .
Enter a pound sign (#) for each illegible character.
If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press
(18) S, I, P, L
Received Date
DATE
Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:
Stamped on the face of the return.
Edited below the "Dependents (see instructions)" area.
Note:¶
For 2019 and prior, the DATE will be edited around the dotted portion of line 8.
Note:¶
Do not enter any edited dates from the margin or entity area of the form.
If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after entering this element.
If a "G" Code is present in the "CCC" and the return is a remittance, press
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(19) S, I, P, L
Exemptions
EXEMP
Enter the first two vertically edited digits shown to the right of the Dependents area.
If the first two digits are both zero, press
Never end this field with a zero.
If either line is more than 9, illegible, or invalid, press
(20) S, I, P, L
Exemption/EIC/Overflow
E/O
Enter the vertically edited digits shown to the right of the Dependents area beginning with the third edited digit.
Enter up to four digits.
Never end this field with a zero.
If either line is more than 9, illegible, or invalid, press
(21) S, I, P, L
Form Processing Code
FPC
Enter the edited characters shown to the right of line 7a.
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
(22) S, I, P, L
Return Processing Code
RPC
Enter the edited characters from the bottom left margin.
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
If no data is present, press
(23) S, I, P, L
ERS Action Code
ACT C
Enter the 3 edited digits shown in the bottom center margin.
If Action Code is in the "600" series and the return is a non-remittance, end the document after this element.
If Action Code is in the "600" series and the return is a remittance, press
If illegible or less than three digits, press
If multiple Action Codes apply, enter the highest number.
(24) S, I, P, L
Audit Codes
AUD C
Enter the edited characters shown in the bottom right margin.
Enter a pound sign (#) for each illegible character.
Note:¶
Pressing
Note:¶
If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(4)
First Dependent SSN
(3) SSN DEP1
Enter the SSN for the first dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(5)
First Dependent Relationship Code
(4) REL DEP1
Enter the edited digit for the first dependent from the space below (4) Relationship.
(6)
First Dependent Residency Indicator
(5)(AB) DEP1
Enter line (5) code for the first dependent as follows:
If Yes box is marked, enter "1" .
(7)
First Dependent Child Tax and Other Dependent Credit Code
(6) CREDIT DEP1
Enter line (6) code for the first dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present
This is a MUST ENTER field if (2) NC DEP1 or (3) SSN DEP1 contains an entry.
If no data is present, press
(8)
Second Dependent Name Control
(2) NC DEP2
Enter the Name Control for the second dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(9)
Second Dependent SSN
(3) SSN DEP2
Enter the SSN for the second dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(10)
Second Dependent Relationship Code
(4) REL DEP2
Enter the edited digit for the second dependent from the space below (4) Relationship.
(11)
Second Dependent Residency Indicator
(5)(AB) DEP2
Enter line (5) code for the second dependent as follows:
If Yes box is marked, enter "1" .
(12)
Second Dependent Child Tax and Other Dependent Credit Code
(6) CREDIT DEP2
Enter line (6) code for the second dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present
This is a MUST ENTER field if (2) NC DEP2 or (3) SSN DEP2 contains an entry.
If no data is present, press
(13)
Third Dependent Name Control
(2) NC DEP3
Enter the Name Control for the third dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(14)
Third Dependent SSN
(3) SSN DEP3
Enter the SSN for the third dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(15)
Third Dependent Relationship Code
(4) REL DEP3
Enter the edited digit for the third dependent from the space below (4) Relationship.
(16)
Third Dependent Residency Indicator
(5)(AB) DEP3
Enter line (5) code for the third dependent as follows:
If Yes box is marked, enter "1" .
(17)
Third Dependent Child Tax and Other Dependent Credit Code
(6) CREDIT DEP1
Enter line (6) code for the third dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present
This is a MUST ENTER field if (2) NC DEP3 or (3) SSN DEP3 contains an entry.
If no data is present, press
(18)
Fourth Dependent Name Control
(2) NC DEP4
Enter the Name Control for the fourth dependent entry as shown or edited in the Dependents area.
Note:¶
Pressing
Note:¶
If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(19)
Fourth Dependent SSN
(3) SSN DEP4
Enter the SSN for the fourth dependent entry. The Name Control need not be present.
This is a MUST ENTER field if "EXEMP" contains an entry.
If no data is present, press
(20)
Fourth Dependent Relationship Code
(4) REL DEP4
Enter the edited digit for the fourth dependent from the space below (4) Relationship.
(21)
Fourth Dependent Residency Indicator
(5)(AB) DEP4
Enter line (5) code for the fourth dependent as follows:
If Yes box is marked, enter "1" .
(22)
Fourth Dependent Child Tax and Other Dependent Credit Code
(6) CREDIT DEP4
Enter line (6) code for the fourth dependent as follows:
Enter a "1" if the Child tax credit box is marked.
Enter a "2" if the Credit for other dependents box is marked.
Enter a "1" if both boxes are marked.
Note:¶
The Name Control or SSN need not be present
This is a MUST ENTER field if (2) NC DEP4 or (3) SSN DEP4 contains an entry.
If no data is present, press
(23)
ID Number Penalty
ID-P
Press
Note:¶
For 2021 and prior, enter the edited amount identified as "1a/1z" for both prompts L1A $ and L1Z $.
(3)
Nontaxable Combat Pay Election
L1I $
Press
(4)
Treaty Exempt Income
L1K $
Enter the amount from line 1k.
(5)
Total Wages
L1Z $
Enter the amount from line 1z.
Note:¶
For 2021 and prior, enter the edited amount identified as "1a/1z" for both prompts L1A $ and L1Z $.
(6)
Tax-Exempt Interest
L2A $
Enter the amount from line 2a.
(7)
Interest
L2B $
Enter the amount from line 2b.
(8)
Qualified Dividends
L3A $
Enter the amount from line 3a.
(9)
Ordinary Dividends
L3B $
Enter the amount from line 3b.
(10)
Gross IRA Distributions
L4A $
Enter the amount from line 4a.
(11)
Taxable IRA Distributions
L4B $
Enter the amount from line 4b.
(12)
Gross Pensions Annuities
L5A $
Enter the amount from line 5a.
(13)
Taxable Pensions/Annuities
L5B $
Enter the amount from line 5b.
(14)
Schedule D Profit/Loss
LN7A $
Enter the amount from line 7a.
(15)
Additional Income
LN8 $
Enter the amount from line 8.
(16)
Total Income
LN9 $
Enter the amount from line 9.
If the Zero Balance Error message appears, sight verify raised boxes.
See IRM 3.24.3.6.1 for correction procedures.
(17)
Total Adjustments
L10 $
Enter the amount from line 10.
(18)
Adjusted Gross Income
L11A $
Enter the amount from line 11a.
If the Zero Balance Error message appears, sight verify raised boxes.
See IRM 3.24.3.6.1 for correction procedures.
(19)
Qualified Business Deduction
L13A $
Enter the amount from line 13a.
(20)
Taxable Income Amount
L15 $
Enter the amount from line 15. If the taxpayer has indicated a minus, press Enter only.
(21)
Tentative Tax 8814/4972
L16 $
Enter the amount from line 16.
(22)
Child or Other Dependent Credit
L19 $
Enter the amount from line 19.
(23)
Total Statutory Credit
L21 $
Enter the amount from line 21.
(24)
Tax on Income
L23A $
Enter the amount from line 23a.
(25)
Total Other Taxes
L23B $
Enter the amount from line 23b.
(26)
Transportation Tax
L23C $
Enter the amount from line 23c.
(27)
Total Tax
L24
Enter the amount from line 24. ENTER DOLLARS AND CENTS.
(28)
Withholding Tax
L25D
Enter the amount from line 25d.
(29)
8805 Tax
L25E
Enter the amount from line 25e.
(30)
8288-A Tax
L25F
Enter the amount from line 25f.
(31)
1042-S Tax
L25G
Enter the amount from line 25g.
(32)
Estimated Tax Credits
L26
Enter the amount from line 26.
(33)
Additional Child Tax Opt Out
28CKBX
Enter a "1" if the checkbox at the end of line 28 is marked.
(34)
Additional Child Tax Credit
L28
Enter the amount from line 28.
(35)
1040C Credit
L29
Enter the amount from line 29.
(36)
Refundable Credits
L32
Enter the amount from line 32.
(37)
Total Payments
L33
Enter the amount from line 33.
(38)
Refund Amount
L35A
Enter the amount from line 35a.
Press
the words "Do Not Refund" or variation are present in the refund area.
the amount on line 35a is "Xed" and not corrected.
the form line has been marked through and not corrected.
If lines 35a, 36, and 37 have no entries, but there is an amount on line 34, enter line 34 amount for this field.
If no data is present, press
Note:¶
The amount on this line appears as a negative always.
Caution:¶
If the refund is $100 million or more, enter Action Code 341 in Section 01.
(39)
Routing Transit Number
RTN
Enter up to 9 digits of the RTN from line 35b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
If entering a Blank Section, see Figure 3.24.3-2d and Figure 3.24.3-2e.
(40)
Depositor Account Number
DAN
Enter the alpha/numeric Account Number from line 35d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(41)
DAN For Verification
DAN
Enter the DAN again for verification.
If entry does not match Element (40), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(42)
Type of Depositor Account
TYPE
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35c.
Exception:¶
If entering a "blank" section, press
If both boxes are marked, press
If neither box is marked, press
If only the TYPE box is marked, press
Note:¶
When
(43)
ES Credit Elect
L36
Enter the amount from line 36.
(44)
Amount You Owe
L37
Enter the amount from line 37.
Exception:¶
If the amount is the same as Element (54), Remittance, enter a "0" (zero) only and press
(45)
Pre-Determined ES Penalty
L38
Enter the amount from line 38.
(46)
3rd Party Designee Checkbox
3Y/N
If the Yes box has a red edited checkmark OR if only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information.
In all other cases, press
Note:¶
Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
Do not enter the checkbox for tax years 2000 and prior.
(47)
3rd Party Designee Name
3NAME
Enter as shown in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Space for illegible or special characters.
Exception:¶
Do not space for apostrophes.
Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" .
Do not enter relationship titles such as father, sister, etc.
Follow name line rules in IRM 3.24.37.4.15, ISRP System, General Instructions, that have not been addressed in (a) through (d).
(48)
3rd Party ID#
3ID#
Enter the Personal Identification Number in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Ignore special characters.
Space for illegible characters.
Enter up to 9 characters.
Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(49)
Primary Taxpayer Identity Protection PIN
IDEN#
Enter the six numerics from the Identity Protection PIN box.
If illegible or other than six numerics, press
(50)
Preparer PTIN
PTIN
Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits.
If the "P" or "S" is followed by the letter(s) "O" , consider the letter "O" to be a zero (0).
See IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures.
(51)
Preparer Telephone #
TEL#
Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area.
A-Z and 0-9 are valid.
If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.
Ignore special characters and blanks.
Disregard a leading "1" or "011" , hyphens, and parentheses.
Do not enter the telephone number if it is incomplete (not at least 10 digits), if any digits are illegible, or if all the digits are the same.
(52)
EIN
EIN
Enter the digits from the Firm’s EIN line or from the stamp, label, or written as shown in the Paid Preparer’s area.
See IRM 3.24.37.4.9, ISRP System - General Instructions for procedures.
(53)
Preparer Code
CODE
Enter the edited letter in the margin to the right of the Self-Employed checkbox.
(54)
Remittance
RMT
This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.
Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.
Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.
If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).
If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.
If the amount is illegible, use the Form 813 amount for this Serial Number.
If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after
Note:¶
Once started, all four positions of the field must be entered.
(8)
F4255 Chapter 1 Tax Amount
L1F $
Enter the amount from Schedule 2, line 1f.
(9)
F4255 Chapter 1 Tax Checkbox
L1F CKBX
Enter the checkboxes as follows:
If the first checkbox (i) is marked, enter a 1 in the first position.
If the second checkbox (ii) is marked, enter a 2 in the second position.
If the third checkbox (iii) is marked, enter a 3 in the third position.
If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.
If any checkbox is not marked, enter a 0 for that position.
If no checkboxes are marked, press
Note:¶
Once started, all four positions of the field must be entered.
(10)
Other Additions to Tax
L1Y $
Enter the amount from Schedule 2, line 1y.
(11)
Alternative Minimum Tax
LN2 $
Enter the amount from Schedule 2, line 2.
(12)
Combined SE Tax
LN4 $
Enter the amount from Schedule 2, line 4.
(13)
Total Social Security & Medicare Tax (4137/8919)
LN7 $
Enter the amount from Schedule 2, line 7.
(14)
Tax on Qualified Retirement - F5329
LN8 $
Enter the amount from Schedule 2, line 8.
(15)
Household Employment Sch H
LN9 $
Enter the amount from Schedule 2, line 9.
(16)
First Time Homebuyer Repayment
L10 $
For TY 2025, press
Note:¶
For TY 2024 and prior, enter the amount from Schedule 2, line 10.
(17)
F8959 Additional Medicare Tax
L11 $
Enter the amount from Schedule 2, line 11.
(18)
F8960 Net Investment Income Tax
L12 $
Enter the amount from Schedule 2, line 12.
(19)
UT Tax
L13 $
Enter the amount from Schedule 2, line 13.
(20)
Interest on Tax Due on Installment Income
L14 $
Enter the amount from Schedule 2, line 14.
(21)
Interest on Deferred Tax
L15 $
Enter the amount from Schedule 2, line 15.
(22)
Form 8611 Recapture Tax
L16 $
Enter the amount from Schedule 2, line 16.
(23)
Total Additional Taxes
L18 $
Enter the amount from Schedule 2, line 18.
(24)
F3468 Part IV NET EPE Recapture
L19 $
Enter the amount from Schedule 2, line 19.
(25)
Net 965 Tax Liability
L20 $
Enter the amount from Schedule 2, line 20.
Schedule 3
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(26)
Foreign Tax Credit
SCH3 LN1 $
Enter the amount from Schedule 3, line 1.
(27)
Credit for Child and Dependent Care
LN2 $
Enter the amount from Schedule 3, line 2.
(28)
Retirement Savings Contributions
LN4 $
Enter the amount from Schedule 3, line 4.
(29)
Residential Clean Energy Credit
L5A $
Enter the amount from Schedule 3, line 5a.
(30)
Energy Efficient Home Improvement Credit
L5B $
Enter the amount from Schedule 3, line 5b.
(31)
3800 -Business Credit "a"
L6A $
Enter the amount from Schedule 3, line 6a.
(32)
8801 – PY Minimum Tax "b"
L6B $
Enter the amount from Schedule 3, line 6b.
(33)
Adoption Credit
L6C $
Enter the amount from Schedule 3, line 6c.
(34)
F8936 Clean Vehicle Credit Amt
L6F $
Enter the amount from Schedule 3, line 6f.
(35)
Mortgage Certificate Credit
L6G $
Enter the amount from Schedule 3, line 6g.
(36)
Other Statutory Credit
6H-L $
Enter the first amount present from Schedule 3, lines 6h-6l.
(37)
Previously Owned Clean Vehicles Credit
L6M $
Enter the amount from Schedule 3, line 6m.
(38)
Total Other Nonrefundable Credits
LN7 $
Enter the amount from Schedule 3, line 7.
Note:¶
THE FOLLOWING MONEY AMOUNT FIELDS ARE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(39)
Premium Tax Credit Amount
LN9
Enter the amount from Schedule 3, line 9.
(40)
Form 4868
L10
Enter the amount from Schedule 3, line 10.
(41)
Excess SST Withheld
L11
Enter the amount from Schedule 3, line 11.
(42)
F4136 Fuel Tax Credit
L12
Enter the amount from Schedule 3, line 12.
(43)
F2439 Regulated Investment Credit
13A
Enter the amount from Schedule 3, line 13a.
(44)
Credit for Earlier Year Income Repayment
13B
Enter the amount from Schedule 3, line 13b.
(45)
Elective Payment Election Amount
13C
For TY 2023 and subsequent, enter the amount from Schedule 3, line 13c.
(46)
Total other payments & Refundable Credits
L14
Enter the amount from Schedule 3, line 14.
Note:¶
ENTER DOLLARS ONLY FOR FIELDS THROUGH LINE 8.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
State & Local Income Tax
SCH-A 1A $
Enter the amount from line 1a, Schedule A.
(3)
Gifts by Cash or Check
LN2 $
Enter the amount from line 2.
(4)
Other Contributions
LN3 $
Enter the amount from line 3.
(5)
Carryover Gifts
LN4 $
Enter the amount from line 4.
(6)
Total Gifts to Charities
LN5 $
Enter the amount from line 5.
(7)
Total Casualty/Theft Loss
LN6 $
Enter the amount from line 6.
(8)
Other Miscellaneous Deductions
LN7 $
Enter the amount from line 7.
(9)
Itemized Deductions
LN8 $
Enter the amount from line 8.
If the Zero Balance Error Message appears, sight verify raised boxes.
See IRM 3.24.3.6.1 for correction procedures.
(10)
Column D %1
PG4D%LF
Enter the edited % digits from Schedule NEC, upper right, Column (d), left entry.
If not edited, press
(11)
Column D %2
D%RT
Enter the edited % digits from Schedule NEC, upper right, Column (d), right entry.
If not edited, press
THE FOLLOWING FIVE FIELDS FOR LINE 13 SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(12)
Amount of Income (a)
13A
Enter the amount from line 13, Column (a).
(13)
Amount of Income (b)
13B
Enter the amount from line 13, Column (b).
(14)
Amount of Income (c)
13C
Enter the amount from line 13, Column (c).
(15)
Amount of Income (d)1
13DLF
Enter the amount from line 13, Column (d)1, left most amount.
(16)
Amount of Income (d)2
13DRT
Enter the amount from line 13, Column (d)2, right most amount.
(17)
M1 Checkbox
CKBX M1
Enter a 1 if the box on letter M, line 1 from Schedule OI is marked.
(18)
M2 Checkbox
CKBX M2
Enter a 1 if the box on letter M, line 2 from Schedule OI is marked.
Sections 09, 10, and 11 - Form 1040-NR — Schedule C¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"09" for 1st Schedule C.
"10" for 2nd Schedule C.
"11" for 3rd Schedule C.
Note:¶
The Schedule C-EZ was made obsolete in 2019. Any Schedule C-EZ received is coded and renumbered to match current processing year requirements for Schedule C.
Note:¶
If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)
SSN
SSN
Enter the SSN from the SSN box.
(3)
Principal Business or Profession
LNA
Enter up to 20 characters as shown on line A. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
An address, "N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
NAICS Code
LNB
Enter the numeric digits, including zeros, from line B.
If more than 6 digits, press
If more than one code is present, enter the first code listed.
If 6 or fewer digits are present, enter digits and press
If there are any illegible characters, press
(5)
Business Name
LNC
Enter up to 20 characters as shown on line C. Without changing the business name, the operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
An address, "N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(6)
E. I. Number
LND
Enter the EIN from the Employer ID Number box, line D.
(7)
Accounting Method Code
LNF
Enter a "1" , "2" , or "3" representing the box marked on line F.
If more than one box is marked, press
(8)
The First Schedule C Filed
LNH
Enter a "1" if the box on line H is marked.
(9)
Form 1099 Required
LNI/LNF
Enter the Yes/No checkboxes from line I as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(10)
Form 1099 Filed
LNJ/LNG
Enter the Yes/No checkboxes from line J as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(11)
Statutory Employee W-2 Income
1BX
Enter a "1" if the box on line 1 is marked.
(12)
Gross Receipts/Gross Income
LN1 $
Enter the amount from line 1.
(13)
Returns & Allowances
LN2 $
Enter the amount from line 2.
(14)
Net Gross Receipts
LN3 $
Enter the amount from line 3.
(15)
Cost of Goods Sold
LN4 $
Enter the amount from line 4.
(16)
Other Income
LN6 $
Enter the amount from line 6.
(17)
Car/Truck Expense
LN9 $
Enter the amount from line 9.
(18)
Depreciation
L13 $
Enter the amount from line 13.
(19)
Insurance
L15 $
Enter the amount from line 15.
(20)
Mortgage Interest
16A $
Enter the amount from line 16a.
(21)
Legal & Professional Services
L17 $
Enter the amount from line 17.
(22)
Office Expenses
L18 $
Enter the amount from line 18.
(23)
Repairs & Maintenance
L21 $
Enter the amount from line 21.
(24)
Travel
24A $
Enter the amount from line 24a.
(25)
Net Meals and Entertainment
24B $
Enter the amount from line 24b.
(26)
Utilities
L25 $
Enter the amount from line 25.
(27)
Schedule C Wages
L26 $
Enter the amount from line 26.
(28)
Energy Efficient Deduction Amount
27A $
Enter the amount from line 27a.
(29)
Other Expenses
27B $
Enter the amount from line 27b.
(30)
Total Expenses
28/2 $
Enter the amount from line 28.
(31)
Expenses for Business Use of Home
L30 $
Enter the amount from line 30.
(32)
PAL Indicator
L31
Enter the edited "1" to the left of line 31.
(33)
At Risk Indicator
RISK
Always enter as follows:
If line 32a checkbox is marked, enter a "1" .
If line 32b checkbox or if both checkboxes are marked, enter a "2 " .
If no checkboxes are marked, enter a "3" .
Note:¶
This is a MUST ENTER field if either Element (7) or (13) have an entry.
(34)
Inventory at Beginning of Year
L35 $
Enter the amount from line 35.
(35)
Inventory at End of Year
L41 $
Enter the amount from line 41.
Note:¶
Enter "0" for 2018 and prior.
(3)
Short Term 1A Sales Price
L1A(D) $
Enter the amount from line 1a, Column (d).
(4)
Short Term 1A Cost Amount
L1A(E) $
Enter the amount from line 1a, Column (e).
(5)
Short Term 1B Sales Price
L1B(D) $
Enter the amount from line 1b, Column (d).
(6)
Short Term Cost 1B Amount
L1B(E) $
Enter the amount from line 1b, Column (e).
(7)
Short Term 1B Adjustments
L1B(G) $
Enter the amount from line 1b, Column (g).
(8)
Short Term 2 Sales Price
L2(D) $
Enter the amount from line 2, Column (d).
(9)
Short Term 2 Cost Amount
L2(E) $
Enter the amount from line 2, Column (e).
(10)
Short Term 2 Adjustments
L2(G) $
Enter the amount from line 2, Column (g).
(11)
Short Term 3 Sales Price
L3(D) $
Enter the amount from line 3, Column (d).
(12)
Short Term 3 Cost Amount
L3(E) $
Enter the amount from line 3, Column (e).
(13)
Short Term 3 Adjustments
L3(G) $
Enter the amount from line 3, Column (g).
(14)
Short Term Schedule K-1 Gain/Loss
LN5 $
Enter the amount from line 5, Column (h).
(15)
Net Short Term Gain/Loss
LN7 $
Enter the amount from line 7, Column (h).
(16)
Long Term 1A Sales Price
L8A(D) $
Enter the amount from line 8a, Column (d).
(17)
Long Term 1A Cost Amount
L8A(E) $
Enter the amount from line 8a, Column (e).
(18)
Long Term 1B Sales Price
L8B(D) $
Enter the amount from line 8b, Column (d).
(19)
Long Term Cost 1B Amount
L8B(E) $
Enter the amount from line 8b, Column (e).
(20)
Long Term 1B Adjustments
L8B(G) $
Enter the amount from line 8b, Column (g).
(21)
Long Term 2 Sales Price
L9(D) $
Enter the amount from line 9, Column (d).
(22)
Long Term 2 Cost Amount
L9(E) $
Enter the amount from line 9, Column (e).
(23)
Long Term 2 Adjustments
L9(G) $
Enter the amount from line 9, Column (g).
(24)
Long Term 3 Sales Amount
L10(D) $
Enter the amount from line 10, Column (d).
(25)
Long Term 3 Cost Amount
L10(E) $
Enter the amount from line 10, Column (e).
(26)
Long Term 3 Adjustments
L10(G) $
Enter the amount from line 10, Column (g).
(27)
Long Term Schedule K-! Gain/Loss
L12 $
Enter the amount from line 12, Column (h).
(28)
Capital Gain Distributions
L13 $
Enter the amount from line 13, Column (h).
(29)
Net Long-Term Gain/Loss
L15 $
Enter the amount from line 15, Column (h).
(30)
28% Rate Gain
L18 $
Enter the amount from line 18.
(31)
Unrecaptured Section 1250 Gain
L19 $
Enter the amount from line 19.
(32)
Z EIN for QOF Short-Term Investment
Z PTI 1(A)
Enter the first TIN identified by an edited "Z" from Form 8949, Part I, Line 1, column (a).
(33)
Z Date Acquired for QOF Short-Term Investment
Z PTI 1(B)
Enter the date from Form 8949, Part I, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z" .
(34)
Z Adjustment Amount for QOF Short-Term Investment
Z PTI 1(G) $
Enter the amount from Form 8949, Part I, Line 1, column (g) relating to the first TIN identified by an edited "Z" .
(35)
Z Additional QOF Short-Term Investments Indicator
Z PTI IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Z" .
Otherwise, enter "0" .
(36)
Y EIN for QOF Short-Term Investment
Y PTI 1(A)
Enter the first TIN identified by an edited "Y" from Form 8949, Part I, Line 1, column (a).
(37)
Y Code Date Sold or Disposed of
Y PTI 1(C)
Enter the date from Form 8949 Part I, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y" .
(38)
Y Code Recaptured Deferral Amount
Y PTI 1(G) $
Enter the amount from Form 8949 Part I, Line 1, column (g) relating to the first TIN identified by an edited "Y" .
(39)
Y Additional QOF Short-Term Investments Indicator
Y PTI IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part I, Line 1, identified by an edited "Y" .
Otherwise, enter "0" .
(40)
Z EIN for QOF Long-Term Investment
Z PTII 1(A)
Enter the first TIN identified by an edited "Z" from Form 8949, Part II, Line 1, column (a).
(41)
Z Date Acquired for QOF Long-Term Investment
Z PTII 1(B)
Enter the date from Form 8949, Part II, Line 1, column (b) in MMDDYYYY format relating to the first TIN identified by an edited "Z" .
(42)
Z Adjustment Amount for QOF Long-Term Investment
Z PTII 1(G) $
Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Z" .
(43)
Z Additional QOF Long-Term Investments Indicator
Z PTII IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Z" .
Otherwise, enter "0" .
(44)
Y EIN for QOF Long-Term Investment
Y PTII 1(A)
Enter the first TIN identified by an edited "Y" from Form 8949, Part II, Line 1, column (a).
(45)
Y Code Date Sold or Disposed of
Y PTII 1(C)
Enter the date from Form 8949, Part II, Line 1, column (c) in MMDDYYYY format relating to the first TIN identified by an edited "Y" .
(46)
Y Code Recaptured Deferral Amount
Y PTII 1(G) $
Enter the amount from Form 8949, Part II, Line 1, column (g) relating to the first TIN identified by an edited "Y" .
(47)
Y Additional QOF Long-Term Investments Indicator
Y PTII IND
Enter as follows:
Enter a "1" if edited in the right margin relating to the first TIN from Part II, Line 1, identified by an edited "Y" .
Otherwise, enter "0" .
Note:¶
Do not enter LNA for tax years 2010 and prior.
(3)
Form 1099 Filed
LNB
Enter the Yes/No checkboxes from line B as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
Do not enter LNB for tax years 2010 and prior.
(4)
Repairs, Column A
14A $
Enter the amount from line 14, Column A.
(5)
Repairs, Column B
14B $
Enter the amount from line 14, Column B.
(6)
Repairs, Column C
14C $
Enter the amount from line 14, Column C.
(7)
Total Rental Income Reported
23A $
Enter the amount from line 23a.
Note:¶
Do not enter 23A $ for tax years 2010 and prior.
(8)
Total Royalty Income Reported
23B $
Enter the amount from line 23b.
Note:¶
Do not enter 23B $ for tax years 2010 and prior.
(9)
Total Mortgage Interest
23C $
Enter the amount from line 23c.
Note:¶
Do not enter 23C $ for tax years 2010 and prior.
(10)
Total Rental Depreciation
23D $
Enter the amount from line 23d.
(11)
Gross Total Expenses
23E $
Enter the amount from line 23e.
(12)
Rental and Royalty Income
L24 $
Enter the amount from line 24.
(13)
Rental and Royalty Loss
L25 $
Enter the amount from line 25.
(14)
Passive Losses Not Reported on Form 8582 Yes/No
27CKBX
Enter the Yes/No checkboxes from line 27 as follows:
"1" if the Yes box is marked or if both the Yes and No boxes are marked.
"2" if the No box is marked.
"0" (zero) if neither box is marked and other entries are present on the form.
(15)
Partnership/Corporation Passive Income
29AH $
Enter the amount from line 29a, Column (h).
(16)
Partnership/Corporation Non Passive Income
29AK $
Enter the amount from line 29a, Column (k).
(17)
Partnership/Corporation Passive Loss
29BG $
Enter the amount from line 29b, Column (g).
(18)
Partnership/Corporation Non Passive Loss
29BI $
Enter the amount from line 29b, Column (i).
(19)
Partnership/Corporation Income
L30 $
Enter the amount from line 30.
(20)
Partnership/Corporation Loss
L31 $
Enter the amount from line 31.
(21)
Estate/Trust Passive Income
34AD $
Enter the amount from line 34a, Column (d).
(22)
Estate/Trust Passive Loss
34BC $
Enter the amount from line 34b, Column (c).
(23)
Estate/Trust Income
L35 $
Enter the amount from line 35.
(24)
Estate/Trust Loss
L36 $
Enter the amount from line 36.
(25)
K-1 ES Payment Indicator
37...
Enter a "1" if the words "K-1 ES Payment" , ES Payment Claimed , or other variation is present on the dotted portion of line 37.
(26)
REMICs
L39 $
Enter the amount from line 39.
(27)
Net Farm Rent Income/Loss
L40 $
Enter the amount from line 40.
(28)
Total Farm and Fishing Income
L42 $
Enter the amount from line 42.
(29)
Reconciliation for Real Estate Professionals
L43 $
Enter the amount from line 43.
Sections 14 and 15 - Form 1040-NR — Schedule F¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"14" for 1st Schedule F.
"15" for 2nd Schedule F.
Note:¶
If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)
NAICS Code
LNB
Enter the numeric digits, including zeros, from line B.
If more than 6 digits are present, press
If more than one code is present, enter the first code listed.
If 6 or fewer digits are present, enter digits and press
If there are any illegible characters, press
(3)
E. I. Number
LND
Enter the EIN from the Employer ID Number box, line D.
(4)
Form 1099 Required
LNF
Enter the Yes/No checkboxes from line F as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(5)
Form 1099 Files
LNG
Enter the Yes/No checkboxes from line G as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(6)
Cost of Purchased Items
L1B $
Enter the amount from line 1b.
(7)
Products Raised Sales
LN2 $
Enter the amount from line 2.
(8)
Gross Cooperative Distributions
L3A $
Enter the amount from line 3a.
(9)
Taxable Cooperative Distributions
L3B $
Enter the amount from line 3b.
(10)
Agriculture Program Payments—Cash
L4A $
Enter the amount from line 4a.
(11)
Taxable Agricultural Program Payments
L4B $
Enter the amount from line 4b.
(12)
CCC Loans Forfeited/Repaid
L5B $
Enter the amount from line 5b.
(13)
Gross Crop Insurance - Cash
L6A $
Enter the amount from line 6a.
(14)
Taxable Crop Insurance - Cash
L6B $
Enter the amount from line 6b.
(15)
Custom Hire Income
LN7 $
Enter the amount from line 7.
(16)
Other Income
LN8 $
Enter the amount from line 8.
(17)
Gross Income
LN9 $
Enter the amount from line 9.
(18)
Custom Hire Expense
L13 $
Enter the amount from line 13.
(19)
Gasoline Fuel Oil
L19 $
Enter the amount from line 19.
(20)
Mortgage Interest
21A $
Enter the amount from line 21a.
(21)
Repairs & Maintenance
L25 $
Enter the amount from line 25.
(22)
Supplies Purchased
L28 $
Enter the amount from line 28.
(23)
Total Farm Expense
L33 $
Enter the amount from line 33.
(24)
PAL Indicator
L34
Enter the edited "1" \ to the left of line 34.
(25)
At Risk Indicator
RISK
Enter as follows:
If line 36a checkbox is marked, enter a "1" .
If line 36b checkbox or if both checkboxes are marked, enter a "2" .
If no checkboxes are marked, enter a "3" .
(26)
Cooperative Distributions
38A $
Enter the amount from line 38a.
(27)
Cooperative Distributions Taxable Amount
38B $
Enter the amount from line 38b.
(28)
Agricultural Program Payments
39A $
Enter the amount from line 39a.
(29)
CCC Loans Forfeited
40B $
Enter the amount from line 40b.
(30)
Other Income
L43 $
Enter the amount from line 43.
(31)
Total Income
L44 $
Enter the amount from line 44.
(32)
Gross Income
L50 $
Enter the amount from line 50.
Note:¶
For 2019 and prior Section A, enter the edited digit from the right margin of line 4. End the section after this prompt.
(8)
Tentative Church Wages
L5A $
Enter the amount from line 5a.
(9)
Total Social Security Wages/Tips/RRT and Unreported Tips
L8D $
Enter the amount from line 8d.
(10)
SE Farm Method Code
CODE
Always press
Note:¶
This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.
(5)
Provider TIN
L1C
Enter the TIN from line 1(c) relating to the edited Provider Name Control.
(6)
Household Employee Indicator
PTI (D)
For TY 2022 and later, from line 1(d) relating to the edited Provider Name Control, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(7)
Qualifying Individuals
PT2Q#
Enter as follows:
If one SSN is present on line 2, enter "1" .
If two or more SSNs are present, enter "2" .
If no SSN is present on line 2, enter "0" (zero).
Note:¶
If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.
(8)
Child Name Control-1
2NC1
Enter the 1st Name Control as shown or edited from line 2(a).
Note:¶
Pressing
(9)
Child SSN-1
SSN1
Enter the SSN from line 2(b) relating to the first Name Control.
(10)
Qualifying Child Indicator 1
PTII (C)1
Enter a 1 if the box from line 2(c) is marked relating to the first Name Control.
(11)
Child Amount-1
2AMT1 $
Enter the amount from line 2(c) relating to the first Name Control.
(12)
Child Name Control - 2
2NC2
Enter the 2nd Name Control as shown or edited from line 2(a).
Note:¶
Pressing
(13)
Child SSN-2
SSN2
Enter the SSN from line 2(b), relating to the second Name Control.
(14)
Qualifying Child Indicator 2
PTII (C)2
Enter a 1 if the box from line 2(c) is marked relating to the second Name Control.
(15)
Child Amount-2
2AMT2 $
Enter the amount from line 2(c) relating to the second Name Control.
(16)
Qualified Expenses
LN3 $
Enter the amount from line 3.
(17)
Earned Income Primary
LN4 $
Enter the amount from line 4.
(18)
Earned Income Secondary
LN5 $
Enter the amount from line 5.
(19)
Prior Year Expenses
L9B $
Enter the amount from line 9b.
(20)
Dependent Care Benefits
L12 $
Enter the amount from line 12.
(21)
Qualified Expenses Incurred
L16 $
Enter the amount from line 16.
(22)
Dependent Care Exclusion
L25 $
Enter the amount from line 25.
(23)
Dependent Care Taxable
L26 $
Enter the amount from line 26.
Note:¶
F3800 begins in Section 22 and continues to Section 23.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Part I
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(2)
Non Passive Activity Credit Amount
LN1 $
Enter the amount from line 1.
(3)
Passive Activity Credit Included Amount
LN2 $
Enter the amount from line 2.
(4)
Part 1 Passive Activity Credit Allowed Amount
LN3 $
Enter the amount from line 3.
(5)
F3800 Carryover Credit Amount
LN4 $
Enter the amount from line 4.
(6)
F3800 Carryback Credit Amount
LN5 $
Enter the amount from line 5.
Part II
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(7)
Part 2 Passive Activity Credit Allowed Amount
L24 $
Enter the amount from line 24.
(8)
Empowerment Zone Employment Credit Included
L25 $
Enter the amount from line 25.
(9)
Empowerment Zone Employment Credit Allowed
L26 $
Enter the amount from line 26.
(10)
Allowable General Business Credit
L36 $
Enter the amount from line 36.
Part III
Elem No.
Data Element Name
Prompt
Fld. Term.
Instructions
(11)
Statutory Investment Credit
1A(G) $
Enter the amount from line 1a, Column (g).
(12)
F7207 Elective Payment or Transfer Registration Number
LNB (B)
Enter the registration number from line 1b, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(13)
F7207 Credit Transfer Election Amount
1B(F) $
Enter the amount from line 1b, Column (f).
(14)
F7207 Credit
1B(G) $
Enter the amount from line 1b, Column (g).
(15)
F7207 Gross Elective Payment Election Amount
1B(H) $
Enter the amount from line 1b, Column (h).
(16)
F7207 Net Elective Payment
1B(J) $
Enter the amount from line 1b, Column (j).
(17)
Research Credit
1C(G) $
Enter the amount from line 1c, Column (g).
(18)
F3468 Part III Credit Elective Payment or Transfer Registration Number
LND (B)
Enter the registration number from line 1d, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(19)
F3468 Part III Credit Transfer Election Amount
1D(F) $
Enter the amount from line 1d, Column (f).
(20)
F3468 Part III Credit
1D(G) $
Enter the amount from line 1d, Column (g).
(21)
Disabled Access Credit
1E(G) $
Enter the amount from line 1e, Column (g).
(22)
F8835 Credit Elective Payment or Transfer Registration Number
LNF (B)
Enter the registration number from line 1f, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(23)
F8835 Credit Transfer Election Amount
1F(F) $
Enter the amount from line 1f, Column (f).
(24)
F8835 Credit
1F(G) $
Enter the amount from line 1f, Column (g).
(25)
F7210 Elective Payment or Transfer Registration Number
LNG (B)
Enter the registration number from line 1g, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(26)
F7210 Credit Transfer Election Amount
1G(F) $
Enter the amount from line 1g, Column (f).
(27)
F7210 Credit
1G(G) $
Enter the amount from line 1g, Column (g).
(28)
F7210 Gross Elective Payment Election Amount
1G(H) $
Enter the amount from line 1g, Column (h).
(29)
F7210 Net Elective Payment
1G(J) $
Enter the amount from line 1g, Column (j).
(30)
Orphan Drug Credit
1H(G) $
Enter the amount from line 1h, Column (g).
(31)
New Markets Credit
1I(G) $
Enter the amount from line 1i, Column (g).
(32)
Small Employer Pension Plan Credit
1J(G) $
Enter the amount from line 1j, Column (g).
(33)
Emp. Provided Child Care Credit
1K(G) $
Enter the amount from line 1k, Column (g).
(34)
Biodiesel Fuels Credit
1L(G) $
Enter the amount from line 1l, Column (g).
(35)
Low Sulfur Diesel Fuel Credit
1M(G) $
Enter the amount from line 1m, Column (g).
(36)
Distilled Spirits
1N(G) $
Enter the amount from line 1n, Column (g).
(37)
F3468 Part IV Elective Payment or Transfer Registration Number
LNO (B)
Enter the registration number from line 1o, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(38)
F3468 Part IV Credit
1O(G) $
Enter the amount from line 1o, Column (g).
(39)
F3468 Part IV Gross Elective Payment Election Amount
1O(H) $
Enter the amount from line 1o, Column (h).
(40)
F3468 Part IV Net Elective Payment Election Amount
1O(J) $
Enter the amount from line 1o, Column (j).
(41)
Energy Efficient Home Credit
1P(G) $
Enter the amount from line 1p, Column (g).
(42)
F7218 Elective Payment or Transfer Registration Number
1Q(B)
Enter the registration number from line 1q, Column (b).
If more than one number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(43)
F7218 Credit Transfer Election Amount
1Q(F) $
Enter the amount from line 1q, Column (f).
(44)
F7218 Credit
1Q(G) $
Enter the amount from line 1q, Column (g).
(45)
F8911 Elective Payment or Transfer Registration Number
LNS (B)
Enter the registration number from line 1s, Column b.
(46)
F8911 Credit Transfer Election Amount
1S(F) $
Enter the amount from line 1s, Column (f).
(47)
F8911 Credit
1S(G) $
Enter the amount from line 1s, Column (g).
(48)
Enhanced Oil Recovery Credit
1T(G) $
Enter the amount from line 1t, Column (g).
Note:¶
If not edited, press
(26)
F3800 Part V, Column B Data Present Indicator
BOTPG3
Enter the edited 0 or 1 from the bottom center margin of page 3.
Note:¶
If not edited or if a number other than 0 or 1, press
(27)
F8844 Credit
L3(G) $
Enter the amount from line 3, Column (g).
(28)
F3468 Part VI Elective Payment or Transfer Registration Number
L4A (B)
Enter the registration number from line 4a, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(29)
F3468 Part VI Credit Transfer Election Amount
4A(F) $
Enter the amount from line 4a, Column (f).
(30)
F3468 Part VI Credit
4A(G) $
Enter the amount from line 4a, Column (g).
(31)
F8835 Sect 6417 Elective Payment or Transfer Registration Number
L4E (B)
Enter the registration number from line 4e, Column b.
If more than one registration number is present, enter the first listed.
If more than or less than 12 characters, press
If there are any illegible characters, press
(32)
F8835 Sect 6417 Transfer Election Amount
4E(F) $
Enter the amount from line 4e, Column (f).
(33)
F8835 Sect 6417 Credit Amount
4E(G) $
Enter the amount from line 4e, Column (g).
(34)
Credit for Small Employer Health Insurance Premiums
4H(G) $
Enter the amount from line 4h, Column (g).
(35)
Employer Credit for Paid Family and Medical Leave
4J(G) $
Enter the amount from line 4j, Column (g).
(36)
F3468 Part VII Credit
4K(G) $
Enter the amount from line 4k, Column (g).
(37)
Total Additional Business Credit Amount
L5(G) $
Enter the amount from line 5, Column (g).
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Employer A EIN
1A(B)
Enter the EIN from the Employer ID Number box, line 1A, Column (b).
(5)
Employer A Tips Received
1A(C) $
Enter the amount from line 1A, Column (c).
(6)
Employer A Tips Reported
1A(D) $
Enter the amount from line 1A, Column (d).
(7)
Employer B Name
1B(A)
Enter up to 18 characters as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(8)
Employer B EIN
1B(B)
Enter the EIN from the Employer ID Number box, line 1B, Column (b).
(9)
Employer B Tips Received
1B(C) $
Enter the amount from line 1B, Column (c).
(10)
Employer B Tips Reported
1B(D) $
Enter the amount from line 1B, Column (d).
(11)
Employer C Name
1C(A)
Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(12)
Employer C EIN
1C(B)
Enter the EIN from the Employer ID Number box, line 1C, Column (b).
(13)
Employer C Tips Received
1C(C) $
Enter the amount from line 1C, Column (c).
(14)
Employer C Tips Reported
1C(D) $
Enter the amount from line 1C, Column (d).
(15)
Employer D Name
1D(A)
Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)
Employer D EIN
1D(B)
Enter the EIN from the Employer ID Number box, line 1D, Column (b).
(17)
Employer D Tips Received
1D(C) $
Enter the amount from line 1D, Column (c).
(18)
Employer D Tips Reported
1D(D) $
Enter the amount from line 1D, Column (d).
(19)
Employer E Name
1E(A)
Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(20)
Employer E EIN
1E(B)
Enter the EIN from the Employer ID Number box, line 1E, Column (b).
(21)
Employer E Tips Received
1E(C) $
Enter the amount from line 1E, Column (c).
(22)
Employer E Tips Reported
1E(D) $
Enter the amount from line 1E, Column (d).
(23)
Total Cash and Charge Tips Received
LN2 $
Enter the amount from line 2.
(24)
Total Cash and Charge Tips Reported
LN3 $
Enter the amount from line 3.
(25)
Cash and Charge Tips less than $20
LN5 $
Enter the amount from line 5.
(26)
Unreported Tips
LN6 $
Enter the amount from line 6.
(27)
Total Social Security Wages and Tips on W-2
LN8 $
Enter the amount from line 8.
Exception:¶
Note:¶
The FEMA disaster declaration number consists of the letters "DR" and four numbers, or the letters "EM" and four numbers. For example, "DR-4832" is the declaration number for the Tennessee Tropical Storm Helene.
(3)
Most Impacted Property Zip Code
LN1(A) ZIP
Enter the five-digit ZIP Code from line 1, Property A.
If the ZIP Code is more than five digits, enter only the first five-digits.
If the ZIP Code is less than five digits, press
If missing or if any illegible digits, press
If two or more ZIP codes are present, press
(4)
Total Personal Use Property Gains
L13 $
Enter the amount from Section A, line 13.
(5)
Total Personal Use Property Losses
L14 $
Enter the amount from Section A, line 14.
(6)
Gross Casualty and Theft
L16 $
Enter the amount from Section A, line 16.
Note:¶
The amount on this line appears as a negative always.
(3)
At Risk Amount
L20 $
Enter the amount from line 20.
(4)
Deductible Loss
L21 $
Enter the amount from line 21.
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
Investment Interest Expense Deduction
L2C $
Enter the amount from line 2c.
(3)
Depletion
L2D $
Enter the amount from line 2d.
(4)
Net Operating Loss Deduction
L2E $
Enter the amount from line 2e.
(5)
Alternative Tax Net Operating Loss
L2F $
Enter the amount from line 2f.
(6)
Interest from Private Activity Bonds
L2G $
Enter the amount from line 2g.
(7)
Qualified Stock
L2H $
Enter the amount from line 2h.
(8)
Exercise of Incentive Stock Options
L2I $
Enter the amount from line 2i.
(9)
Estates and Trusts
L2J $
Enter the amount from line 2j.
(10)
Gain/Loss on Disposition of Property
L2K $
Enter the amount from line 2k.
(11)
Depreciation of Assets
L2L $
Enter the amount from line 2l.
(12)
Passive Activities
L2M $
Enter the amount from line 2m.
(13)
Loss Limitations
L2N $
Enter the amount from line 2n.
(14)
Circulation Costs
L2O $
Enter the amount from line 2o.
(15)
Long-Term Contracts
L2P $
Enter the amount from line 2p.
(16)
Mining Costs
L2Q $
Enter the amount from line 2q.
(17)
Research and Experimental Costs
L2R $
Enter the amount from line 2r.
(18)
Income from Certain Installment Sales
L2S $
Enter the amount from line 2s.
(19)
Intangible Drilling Costs
L2T $
Enter the amount from line 2t.
(20)
Other Adjustments
LN3 $
Enter the amount from line 3.
(21)
Foreign Tax Credit
LN8 $
Enter the amount from line 8.
Note:¶
Pressing
(3)
Parent's SSN
PARSSN
Enter the SSN from the "Parent's Social Security Number box," line B.
(4)
Gross Unearned Income
LN1 $
Enter the amount from line 1.
(5)
Deductions
LN2 $
Enter the amount from line 2.
(6)
F8615 Tax
LN18 $
Enter the amount from line 18.
Note:¶
If multiple boxes are marked, enter the first letter, a-l, of the box marked. Do not enter more than one letter.
(3)
Appraised Fair Market Value
3A (C) $
Enter the amount from line 3A, Column (c).
(4)
Acquired by Donor Date
3A (D)
Enter the date month and year from line 3A, B, and C, Column (d) as follows:
If there is only one date present on line 3A, B or C, Column (d), enter in MMYYYY format.
If more than one date is present on line 3A, B or C, enter "V" for various dates present.
(5)
Donor’s Cost or Adjusted Basis Amount
3A (F) $
Enter the amount from line 3A, column (f).
(6)
Part IV Appraiser Signature Indicator
PART IV SIGN
If a signature appears in Part IV on the line Appraiser signature, enter "1" .
(7)
Appraiser Identifying Number
PART IV ID#
Enter number below Identifying Number.
(8)
Donee Acknowledgement Date
PART V DATE
In Part V, enter the date that appears above the Yes/No checkboxes.
(9)
Employer Identification Number
PART V EIN
Enter the number below Employer identification number.
(10)
Part V Authorized Signature Indicator
PART V SIGN
If a signature appears in Part V Authorized signature, enter "1" .
(11)
Additional Form 8283 Indicator
ADDL 8283
If an edited 1 appears in the lower right margin of page 2, enter "1" .
Note:¶
Pressing
(3)
Child 1 Year of Birth
1B1YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the first child.
(4)
Child 1 Disabled Indicator
1C1BX
Enter a "1" if the box is marked on line 1, Column (c) for the first child.
(5)
Child 1 Special Needs Indicator
1D1BX
Enter a "1" if the box is marked on line 1, Column (d) for the first child.
(6)
Child 1 Foreign Child Indicator
1E1BX
Enter a "1" if the box is marked on line 1, Column (e) for the first child.
(7)
Child 1 Identifying Number
1F1ID
Enter the TIN from line 1, Column (f) for the first child.
(8)
Child 1 Final Adoption Indicator
1G1BX
Enter a "1" if the box is marked on line 1, Column (g) for the first child.
(9)
Child 2 Name Control
1A2NC
Enter the Name Control as shown or edited for the second child, line 1, Column (a).
Note:¶
Pressing
(10)
Child 2 Year of Birth
1B2YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the second child.
(11)
Child 2 Disabled Indicator
1C2BX
Enter a "1" if the box is marked on line 1, Column (c) for the second child.
(12)
Child 2 Special Needs Indicator
1D2BX
Enter a "1" if the box is marked on line 1, Column (d) for the second child.
(13)
Child 2 Foreign Child Indicator
1E2BX
Enter a "1" if the box is marked on line 1, Column (e) for the second child.
(14)
Child 2 Identifying Number
1F2ID
Enter the TIN from line 1, Column (f) for the second child.
(15)
Child 2 Final Adoption Indicator
1G2BX
Enter a "1" if the box is marked on line 1, Column (g) for the second child.
(16)
Child 3 Name Control
1A3NC
Enter the Name Control as shown or edited for the third child, line 1, Column (a).
Note:¶
Pressing
(17)
Child 3 Year of Birth
1B3YR
Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the third child.
(18)
Child 3 Disabled Indicator
1C3BX
Enter a "1" if the box is marked on line 1, Column (c) for the third child.
(19)
Child 3 Special Needs Indicator
1D3BX
Enter a "1" if the box is marked on line 1, Column (d) for the third child.
(20)
Child 3 Foreign Child Indicator
1E3BX
Enter a "1" if the box is marked on line 1, Column (e) for the third child.
(21)
Child 3 Identifying Number
1F3ID
Enter the TIN from line 1, Column (f) for the third child.
(22)
Child 3 Final Adoption Indicator
1G3BX
Enter a "1" if the box is marked on line 1, Column (g) for the third child.
(23)
Documentation Indicator
RTMAR(3)
Enter the edited digit below line 1, Column (g).
(24)
Child 1 Prior Year Adoption Amount
3CH1 $
Enter the amount from line 3, Child 1 Column.
(25)
Child 2 Prior Year Adoption Amount
3CH2 $
Enter the amount from line 3, Child 2 Column.
(26)
Child 3 Prior Year Adoption Amount
3CH3 $
Enter the amount from line 3, Child 3 Column.
(27)
Child 1 Adoption Expenses
5CH1 $
Enter the amount from line 5, Child 1 Column.
(28)
Child 2 Adoption Expenses
5CH2 $
Enter the amount from line 5, Child 2 Column.
(29)
Child 3 Adoption Expenses
5CH3 $
Enter the amount from line 5, Child 3 Column.
(30)
Child 1 Total Adoption Credit Amount
11CH1 $
Enter the amount from line 11, Child 1 Column.
(31)
Child 2 Total Adoption Credit Amount
11CH2 $
Enter the amount from line 11, Child 2 Column.
(32)
Child 3 Total Adoption Credit Amount
11CH3 $
Enter the amount from line 11, Child 3 Column.
(33)
Credit Carryforward Amount
L13 $
Enter the amount from line 13.
(34)
Total Employer Benefits
L21 $
Enter the amount from line 21.
(35)
Child 1 Employer Excluded Benefits
27CH1 $
Enter the amount from line 27, Child 1 Column.
(36)
Child 2 Employer Excluded Benefits
27CH2 $
Enter the amount from line 27, Child 2 Column.
(37)
Child 3 Employer Excluded Benefits
27CH3 $
Enter the amount from line 27, Child 3 Column.
(38)
Employer Excluded Benefits
L28 $
Enter the amount from line 28.
(39)
Employer Taxable Benefits
L29 $
Enter the amount from line 29.
Sections 40, 41, and 42 - Form 1040-NR — Form 8814¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"40" for 1st Form 8814.
"41" for 2nd Form 8814.
"42" for 3rd Form 8814.
(2)
Child's Name Control
CNC
Enter the Name Control as shown or edited from the " Child's Name" , line A.
Note:¶
Pressing
(3)
Child's SSN
CSSN
Enter the SSN from "Child's Social Security Number " box, line B.
(4)
Taxable Interest
L1A $
Enter the amount from line 1a.
(5)
Tax Exempt Interest
L1B $
Enter the amount from line 1b.
(6)
Ordinary Dividends
L2A $
Enter the amount from line 2a.
(7)
Capital Gains Distributions
LN3 $
Enter the amount from line 3.
(8)
8814 Tax
L15 $
Enter the amount from line 15.
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)
Earned Income
18A $
Enter the amount from line 18a.
(3)
Nontaxable Combat Pay
18B $
Enter the amount from line 18b.
(4)
Total SS and Medicare Taxes
L21 $
Enter the amount from line 21.
Note:¶
For 1040-NR, always enter as Section 52.
(2)
High Deductible Self Only/Family Checkbox
L1CKBX
Enter a "1" if the Self Only checkbox is marked on line 1.
Enter a "2" if the Family box or both boxes are marked.
(3)
HSA Contributions
LN2 $
Enter the amount from line 2.
(4)
Deductible Amount
LN3 $
Enter the amount from line 3.
(5)
Total Archer MSA Contribution
LN4 $
Enter the amount from line 4.
(6)
Limited HSA Contributions
LN5 $
Enter the amount from line 5.
(7)
1/2 HSA Deductible
LN6 $
Enter the amount from line 6.
(8)
Additional Contributions
LN7 $
Enter the amount from line 7.
(9)
Total HSA High Deductible Coverage
LN8 $
Enter the amount from line 8.
(10)
Employer HSA Contributions
LN9 $
Enter the amount from line 9.
(11)
Qualified HSA Funding Distributions
L10 $
Enter the amount from line 10.
(12)
Total Qualified Distributions
L11 $
Enter the amount from line 11.
(13)
Total Additional HSA Contributions
L12 $
Enter the amount from line 12.
(14)
Total HSA Deductions
L13 $
Enter the amount from line 13.
(15)
Total HSA Distribution
14A $
Enter the amount from line 14a.
(16)
Rolled Over Amount
14B $
Enter the amount from line 14b.
(17)
Allowable HSA Distributions
14C $
Enter the amount from line 14c.
(18)
Qualified Medical Expenses
L15 $
Enter the amount from line 15.
(19)
Taxable HSA Distributions
L16 $
Enter the amount from line 16.
(20)
Exceptions to Additional 10% Checkbox
17ACKBX
Enter a "1" if the box is marked on line 17a.
(21)
Total Additional 10% Tax
17B $
Enter the amount from line 17b.
(22)
Last Month Rule
L18 $
Enter the amount from line 18.
(23)
Qualified HSA Funding
L19 $
Enter the amount from line 19.
(24)
Total Income HDHP Coverage
L20 $
Enter the amount from line 20.
(25)
Additional tax HDHP Coverage
L21 $
Enter the amount from line 21.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term
Instructions
(1)
Section Number
SECT:
Press
Note:¶
For this section, entries are made from either Form 8995 or a combination of Form 8995-A and Form 8995-A Schedule C. Line numbers to the right of the slash in the prompt name indicate that this would be the line from Form 8995-A or Form 8995-A Schedule C.
(2)
Total Qualified Business Income or Loss
LN2
Enter the amount from Form 8995 line 2.
(3)
Qualified Business Net (Loss) Carryforward
L3 / SCHC L2
Enter the amount from line 3 or Schedule C line 2 as follows:
Enter the amount from Form 8995 line 3.
Enter the amount from Form 8995-A Sch C line 2.
(4)
Qualified Business Income Component
L5 / L27
Enter the amount from line 5 or line 27 as follows:
Enter the amount from Form 8995 line 5.
Enter the amount from Form 8995-A Part IV line 27.
(5)
Qualified REIT Dividends and PTP Income or Loss
L6 / L28
Enter the amount from line 6 or line 28 as follows:
Enter the amount from Form 8995 line 6.
Enter the amount from Form 8995-A Part IV line 28.
(6)
Qualified REIT Dividends & PTP (Loss) Carryforward
L7 / L29
Enter the amount from line 7 or line 29 as follows:
Enter the amount from Form 8995 line 7.
Enter the amount from Form 8995-A Part IV line 29.
(7)
REIT and PTP Component
L9 / L31
Enter the amount from line 9 or line 31 as follows:
Enter the amount from Form 8995 line 9.
Enter the amount from Form 8995-A Part IV line 31.
(8)
Net Capital Gains
L12 / L34
Enter the amount from line 12 or line 34 as follows:
Enter the amount from Form 8995 line 12.
Enter the amount from Form 8995-A Part IV line 34.
(9)
Total Qualified Business (Loss) Carryforward
L16 / SCHC L6
Enter the amount from line 16 or Schedule C line 6 as follows:
Enter the amount from Form 8995 line 16.
Enter the amount from Form 8995-A Sch C line 6.
(10)
Form 8995 Domestic Production Activities Deduction
/L38
Enter the amount from Form 8995-A Part IV line 38.
(11)
Total Qualified REIT Dividends & PTP (Loss) Carryforward
L17 / L40
Enter the amount from line 17 or line 40 as follows:
Enter the amount from Form 8995 line 17.
Enter the amount from Form 8995-A Part IV line 40.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Account 1 Depositor Amount - 1a
1A
Enter the amount from line 1a.
(3)
Routing and Transit Number (RTN) - 1b
1B
Enter up to 9 digits of the RTN from line 1b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)
Depositor Account Number - 1d
1D
Enter the alpha/numeric Account Number from line 1d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(5)
DAN for Verification - 1d
1D
This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification.
If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)
Type Depositor Account (TDA) - 1c
1C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(7)
Account 2 Depositor Amount - 2a
2A
Enter the amount from line 2a.
(8)
Routing and Transit Number (RTN) - 2b
2B
Enter up to 9 digits of the RTN from line 2b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)
Depositor Account Number - 2d
2D
Enter the alpha/numeric Account Number from line 2d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(10)
DAN for Verification - 2d
2D
This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification.
If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)
Type Depositor Account (TDA) - 2c
2C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(12)
Account 3 Depositor Amount - 3a
3A
Enter the amount from line 3a.
(13)
Routing and Transit Number (RTN) - 3b
3B
Enter up to 9 digits of the RTN from line 3b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)
Depositor Account Number - 3d
3D
Enter the alpha/numeric Account Number from line 3d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(15)
DAN for Verification - 3d
3D
This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification.
If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)
Type Depositor Account (TDA) - 3c
3C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(17)
Paper Check
L4
Enter the amount from line 4.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Source of Adjustments Checkbox
CKBX
From the Source of review adjustments checkboxes, enter as follows:
"1" if the BBA box is marked.
"2" if the AAR box is marked.
"3" if both boxes are marked.
(3)
Total Additional Reporting Year Tax
L14
Enter the amount from Part I, line 14.
(4)
Total Penalties
L16
Enter the amount from Part II, line 16.
(5)
Total Interest
L18
Enter the amount from Part III, line 18.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
For Form 5405, 2011 and prior, the entries may be found in Part III or Part IV of the form instead of in Part I or Part II.
(2)
SSN
SSN
Enter the SSN from the Your social security number box.
(3)
Main Home Change Date
LN1
Enter the date from Part I, line 1, in MMDDYY format.
(4)
Disposition Code
3CKBX
Enter the letter of the first box marked from Part I, line 3.
(5)
Credit Claimed in Prior Years
LN4
Enter the amount from Part II, line 4.
(6)
Repayment of Home Purchased in 2008
LN5
Enter the amount from Part II, line 5.
(7)
Gain on Sale of Main Home
LN7
Enter the amount from Part II, line 7.
(8)
Repayment Amount
LN8
Enter the amount from Part II, line 8.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Firm 1 EIN
1(B)
Enter the EIN from line 1, Column (b).
(5)
Firm 1 Reason Code
1(C)
Enter the first Reason Code from line 1, Column (c).
(6)
Firm 1 Determination or Correspondence Date
1(D)
Enter the date from line 1, Column (d) in MMDDYY format.
(7)
Firm 1 1099-MISC Received Indicator
1(E)
Enter a "1" if the box is marked on line 1, Column (e).
(8)
Firm 1 Total Wages Received with no Social Security or Medicare Tax
1(F) $
Enter the amount from line 1, Column (f).
(9)
Firm 2 Name
2(A)
Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)
Firm 2 EIN
2(B)
Enter the EIN from line 2, Column (b).
(11)
Firm 2 Reason Code
2(C)
Enter the first Reason Code from line 2, Column (c).
(12)
Firm 2 Determination or Correspondence Date
2(D)
Enter the date from line 2, Column (d) in MMDDYY format.
(13)
Firm 2 1099-MISC Received Indicator
2(E)
Enter a "1" if the box is marked on line 2, Column (e).
(14)
Firm 2 Total Wages Received with no Social Security or Medicare Tax
2(F) $
Enter the amount from line 2, Column (f).
(15)
Firm 3 Name
3(A)
Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)
Firm 3 EIN
3(B)
Enter the EIN from line 3, Column (b).
(17)
Firm 3 Reason Code
3(C)
Enter the first Reason Code from line 3, Column (c).
(18)
Firm 3 Determination or Correspondence Date
3(D)
Enter the date from line 3, Column (d) in MMDDYY format.
(19)
Firm 3 1099-MISC Received Indicator
3(E)
Enter a "1" if the box is marked on line 3, Column (e).
(20)
Firm 3 Total Wages Received with no Social Security or Medicare Tax
3(F) $
Enter the amount from line 3, Column (f).
(21)
Total Wages
LN6 $
Enter the amount from line 6.
(22)
Total Social Security Wages & Tips
LN8 $
Enter the amount from line 8.
(23)
Total Uncollected Social Security & Medicare Tax on Wages
L13 $
Enter the amount from line 13.
Exception:¶
Ignore special characters <, >, and (.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(3)
Spouse or Partner Last Name
SPLAST
Enter up to 17 characters as shown or edited from the Spouse's or Partner's last name box. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Ignore special characters <, >, and (.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Spouse or Partner SSN
SPSSN
Enter the SSN as shown in the "Spouse's or Partner's social security number" box.
Note:¶
Do not enter Section 66, even if a second Form 8941 is present.
(2)
Identifying Number
ID#
Enter the TIN from the Identifying Number box.
(3)
SHOP Checkbox
LNA
Enter the edited code from the left margin of line A.
If no code is edited, enter from line A as follows:
"1" if the Yes box is marked.
"2" if the No box is marked.
"3" if both boxes are marked.
(4)
EIN Used to Report Employment Taxes
LNB
Enter the EIN from line B.
(5)
Previous Form 8941 filed Checkbox
LNC
Enter the edited code from the left margin of line C.
If no code is edited, enter from line C as follows:
"1" if the Yes box is marked.
"2" if the No box is marked.
"3" if both boxes are marked.
(6)
Number of Employees
LN1
Enter the amount from line 1.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(7)
Number of Full Time Employees
LN2
Enter the amount from line 2.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(8)
Average Annual Wages
LN3 $
Enter the amount from line 3.
(9)
Premiums Paid
LN4 $
Enter the amount from line 4.
(10)
Premiums you would have Paid
LN5 $
Enter the amount from line 5.
(11)
State Premium Subsidies Paid
L10 $
Enter the amount from line 10.
(12)
If Line 12 is Zero
L13
Enter the amount from line 13.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(13)
Number of Full Time Equivalent Employees
L14
Enter the amount from line 14.
Note:¶
If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(14)
Small Employer Health Insurance
L15 $
Enter the amount from line 15.
(15)
Add Lines 12 through 15 / Form 3800 Amount
L16 $
Enter the amount from line 16.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Description Of Property
LN1
Enter the numeric digit from line 1. Valid entries are: 0 = Illegible or Incomplete 1 = Timeshare or Residential Lots 2 = Sale by an individual of personal use property 3 = Sale of any property used or produced in the trade of business of farming 4 = Other
(3)
Date Acquired
L2A
Enter the date from line 2a in MMDDYY format.
(4)
Date Sold
L2B
Enter the date from line 2b in MMDDYY format.
(5)
Total
LN7
Enter the amount from Part I, line 7.
(6)
Gross Profits Percentage
L19
Enter the edited five digits from Part II, line 19.
(7)
Current Payments
L21
Enter the amount from Part II, line 21.
(8)
Past Payments
L23
Enter the amount from Part II, line 23.
Note:¶
Letters I, O, and Q should never be present.
Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)
Vehicle 1 Placed in Service Date
L3(A)
From the first attached F8936 Sch A, enter the date from line 3 in MMDDYY format for TY2023 only.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(9)
F8936 Vehicle 1 Sellers Report Transferred Amount
L4A(A)
From the first attached F8936 Sch A, enter the amount from line 4a.
(10)
F8936 Vehicle 1 Repayment Indicator
L4B(A)
From the first attached F8936 Sch A, enter as follows:
0 if box not checked.
1 if box checked.
(11)
Vehicle 1 Tentative Credit Amount
L9(A) $
From the first attached F8936 Sch A, enter the amount from line 9.
(12)
Vehicle 1 Business Use Percentage
L10(A)
From the first attached F8936 Sch A, enter the three edited digits from line 10.
(13)
Prev Owned Clean Vehicle 1 Credit
L17(A) $
From the first attached F8936 Sch A, enter the amount from line 17.
(14)
Qual Commercial Clean Vehicle 1 Credit
L26(A) $
From the first attached F8936 Sch A, enter the amount from line 26.
(15)
F8936A Vehicle 2 VIN
2ND L2(A)
From the second attached F8936 Sch A, enter up to 17 characters as shown from line 2.
Note:¶
Letters I, O, and Q should never be present.
Enter a space for illegible characters. Do not enter two consecutive spaces.
(16)
Vehicle 1 Placed in Service Date
2ND L3(A)
From the second attached F8936 Sch A, enter the date from line 3 in MMDDYY format for TY2023 only.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(17)
Vehicle 1 Sellers Report Transferred Amount
2ND L4(A)
From the second attached F8936 Sch A, enter the amount from line 4a.
(18)
Vehicle 1 Repayment Indicator
2ND L4B(A)
From the second attached F8936 Sch A, enter as follows:
0 if box not checked.
1 if box checked.
(19)
Vehicle 1 Tentative Credit Amount
2ND L9(A) $
From the second attached F8936 Sch A, enter the amount from line 9.
(20)
Vehicle 1 Business Use Percentage
2ND L10(A)
From the second attached F8936 Sch A, enter the three edited digits from line 10.
(21)
Prev Owned Clean Vehicle 1 Credit
2ND L17(A) $
From the second attached F8936 Sch A, enter the amount from line 17.
(22)
Qual Commercial Clean Vehicle 1 Credit
2ND L26(A) $
From the second attached F8936 Sch A, enter the amount from line 26.
Note:¶
For prior year forms, refer to IRM 3.24.3.5.15 for further instructions.
(2)
Credits claimed on return CTC/ACTC/ODC
BXCTC
Enter a "1" if the CTC/ACTC/ODC box is marked.
(3)
Form 8867 Answers Certification Code
L15
Enter the Yes/No checkboxes from line 15, as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(3)
SSN of Filer Sharing Allocation #1
30B
Enter the SSN for Sharing Allocation #1 entry as shown on line 30, column b.
(4)
Allocation Start Month #1
30C
Enter the Start Month from line 30, column c in MM format.
(5)
Allocation Stop Month #1
30D
Enter the Stop Month from line 30, column d in MM format.
(6)
Premium Percentage #1
30E
Enter the edited digits from line 30, column e.
If not edited, press
(7)
SLCSP Percentage #1
30F
Enter the edited digits from line 30, column f.
If not edited, press
(8)
Advance PTC Percentage #1
30G
Enter the edited digits from line 30, column g.
If not edited, press
(9)
Policy Number #2
31A
Enter up to 15 characters as shown on line 31, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)
SSN of Filer Sharing Allocation #2
31B
Enter the SSN for Sharing Allocation #2 entry as shown on line 31, column b.
(11)
Allocation Start Month #2
31C
Enter the Start Month from line 31, column c in MM format.
(12)
Allocation Stop Month #2
31D
Enter the Stop Month from line 31, column d in MM format.
(13)
Premium Percentage #2
31E
Enter the edited digits from line 31, column e.
If not edited, press
(14)
SLCSP Percentage #2
31F
Enter the edited digits from line 31, column f.
If not edited, press
(15)
Advance PTC Percentage #2
31G
Enter the edited digits from line 31, column g.
If not edited, press
(16)
Policy Number #3
32A
Enter up to 15 characters as shown on line 32, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(17)
SSN of Filer Sharing Allocation #3
32B
Enter the SSN for Sharing Allocation #3 entry as shown on line 32, column b.
(18)
Allocation Start Month #3
32C
Enter the Start Month from line 32, column c in MM format.
(19)
Allocation Stop Month #3
32D
Enter the Stop Month from line 32, column d in MM format.
(20)
Premium Percentage #3
32E
Enter the edited digits from line 32, column e.
If not edited, press
(21)
SLCSP Percentage #3
32F
Enter the edited digits from line 32, column f.
If not edited, press
(22)
Advance PTC Percentage #3
32G
Enter the edited digits from line 32, column g.
If not edited, press
(23)
Policy Number #4
33A
Enter up to 15 characters as shown on line 33, column a.
Note:¶
If there is an edited slash (/) in the policy number, begin entry after the slash (/).
Enter hyphens, colons and underscores where shown. Ignore all other special characters.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(24)
SSN of Filer Sharing Allocation #4
33B
Enter the SSN for Sharing Allocation #4 entry as shown on line 33, column b.
(25)
Allocation Start Month #4
33C
Enter the Start Month from line 33, column c in MM format.
(26)
Allocation Stop Month #4
33D
Enter the Stop Month from line 33, column d in MM format.
(27)
Premium Percentage #4
33E
Enter the edited digits from line 33, column e.
If not edited, press
(28)
SLCSP Percentage #4
33F
Enter the edited digits from line 33, column f.
If not edited, press
(29)
Advance PTC Percentage #4
33G
Enter the edited digits from line 33, column g.
If not edited, press
(30)
Primary Alternative Family Size
35A
Enter the amount from line 35, column a.
(31)
Primary Monthly Contribution
35B $
Enter the amount from line 35, column b.
(32)
Primary Alternative Start Month
35C
Enter the Start Month from line 35, column c in MM format.
(33)
Primary Alternative Stop Month
35D
Enter the Stop Month from line 35, column d in MM format.
(34)
Spouse Alternative Family Size
36A
Enter the amount from line 36, column a.
(35)
Spouse Monthly Contribution
36B $
Enter the amount from line 36, column b.
(36)
Spouse Alternative Start Month
36C
Enter the Start Month from line 36, column c in MM format.
(37)
Spouse Alternative Stop Month
36D
Enter the Stop Month from line 36, column d in MM format.
Note:¶
Entry may contain up to 10 characters.
(15)
Qualified Energy Efficiency Improvements Indicator
17ABX
From line 17a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(16)
Original User Indicator
17BBX
From line 17b, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(17)
Components Expected to Remain Indicator
17CBX
From line 17c, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(18)
Insulation Material Costs
18A $
Enter the amount from line 18a.
(19)
Exterior Door Costs
19A $
Enter the amount from line 19a.
(20)
Exterior Door QMID
19B QMID
Enter up to 17 characters from the boxes from line 19b.
(21)
Next Exterior Door QMID 1
19D QMID1
Enter up to 17 characters from the boxes from line 19d(i).
(22)
Next Exterior Door QMID 2
19D QMID2
Enter up to 17 characters from the boxes from line 19d(ii).
(23)
Other Exterior Doors Costs
19F $
Enter the amount from line 19f.
(24)
Windows and Skylights QMID 1
20A QMID1
Enter up to 17 characters from the boxes from line 20a(i).
(25)
Windows and Skylights QMID 2
20A QMID2
Enter up to 17 characters from the boxes from line 20a(ii).
(26)
Windows and Skylights QMID 3
20A QMID3
Enter up to 17 characters from the boxes from line 20a(iii).
(27)
Windows and Skylights QMID 4
20A QMID4
Enter up to 17 characters from the boxes from line 20a(iv).
(28)
Exterior Windows Costs
20C $
Enter the amount from line 20c.
(29)
Qualified Property Installation Indicator
21ABX
From line 21a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(30)
Original Service Indicator
21BBX
From line 21b, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(31)
Central Air Conditioner QMID
22A QMID
Enter up to 17 characters from the boxes from line 22a(i).
(32)
Central Air Conditioner Costs
22C $
Enter the amount from line 22c.
(33)
Gas Propane Oil Water Heater QMID1
23A QMID1
Enter up to 17 characters from the boxes from line 23a(i).
(34)
Gas Propane Oil Water Heater QMID2
23A QMID2
Enter up to 17 characters from the boxes from line 23a(ii).
(35)
Natural Gas Propane Oil Heater Costs
23C $
Enter the amount from line 23c.
(36)
Natural Gas Propane Oil Furnace or Boiler QMID
24A QMID
Enter up to 17 characters from the boxes from line 24a.
(37)
Natural Gas Propane Oil Furnace or Boiler Costs
24C $
Enter the amount from line 24c.
(38)
Panelboards or Enabling Property Checkbox
25A CKBX
From line 25a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(39)
Panelboards or Enabled Property Type Codes
25B
Enter the codes, from line 25b.
(40)
Panelboards Circuits or Feeders Costs
25C $
Enter the amount from line 25c.
(41)
Panelboards Enabliing Property QMID 1
25D QMID1
Enter up to 4 characters from the boxes from line 25d(i).
(42)
Panelboards Enabliing Property QMID 2
25D QMID2
Enter up to 4 characters from the boxes from line 25d(ii).
(43)
Home Energy Audit Indicator
26ABX
From line 26a, enter as follows:
"1" if Yes box is marked
"2" if No box is marked
"3" if both boxes are marked.
(44)
Home Energy Audit Costs
26B $
Enter the amount from line 26b.
(45)
Heat Pump Biomass Stove Costs
29A $
Enter the amount from line 29a.
(46)
Heat Pump QMID
29A QMID
Enter up to 17 characters from the boxes from line 29a.
(47)
Other Heat Pump Costs
29B $
Enter the amount from line 29b.
(48)
Water Heater Costs
29C $
Enter the amount from line 29c.
(49)
Water Heater QMID
29C QMID
Enter up to 17 characters from the boxes from line 29c.
(50)
Other Water Heater Costs
29D $
Enter the amount from line 29d.
(51)
Biomass Stoves and Boilers Costs
29E $
Enter the amount from line 29e.
(52)
Biomass Stove or Boiler QMID
29E QMID
Enter up to 17 characters from the boxes from line 29e.
(53)
Other Biomass Stove and Boiler Costs
29F $
Enter the amount from line 29f.
(54)
Joint Occupancy Part 2 Indicator
32ABX
From line 32a, enter 1 if the box is marked.
(55)
Condominium or Cooperative Indicator
32B
From line 32b, enter 1 if the box is marked.
Note:¶
This is a MUST ENTER field if PTI J1 $ contains an entry.
(14)
Tax Identification Number 2
PTI K2 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J2 $ contains an entry.
(15)
Tax Identification Number 3
PTI K3 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J3 $ contains an entry.
(16)
Tax Identification Number 4
PTI K4 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J4 $ contains an entry.
(17)
Tax Identification Number 5
PTI K5 TIN
Enter the TIN from Part I, column (k).
Note:¶
This is a MUST ENTER field if PTI J5 $ contains an entry.
(18)
Net 965 Tax Liability Triggered 1
PTIV F1 $
Enter the amount from Part IV, column (f).
(19)
Net 965 Tax Liability Triggered 2
PTIV F2 $
Enter the amount from Part IV, column (f).
(20)
Net 965 Tax Liability Triggered 3
PTIV F3 $
Enter the amount from Part IV, column (f).
(21)
Net 965 Tax Liability Triggered 4
PTIV F4 $
Enter the amount from Part IV, column (f).
(22)
Net 965 Tax Liability Triggered 5
PTIV F5 $
Enter the amount from Part IV, column (f).
(23)
Part IV Indicator
PTIV IND
Enter the edited digit from the margin of Part IV to the right of column (i).
(24)
Total
PTIV TOT $
Enter the amount from Part IV, Total below column (i).
Note:¶
Schedule LEP, Sequence No. 77A, and Form 9000, Sequence No. 77, are transcribed into one section, but are independent of one another. If either Sch LEP or F9000 is missing or Xed, transcribe the available form.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Caution:¶
Prompt names do not depict location, please refer to instructions for accurate transcription.
(2)
Primary Alternative Media Code
PTI LN1
From Form 9000, if an edited "1" appears to the right of the SSN, enter the first two-digit code marked on line 1.
(3)
Primary Alternative Language Code
PTI LN2
From Sch LEP, if an edited "1" appears to the right of the SSN, enter the first three-digit code marked on line 1.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Part I Qualified Opportunity Fund (QOF) EIN
PTI (A)
Enter the first EIN from Part I, column a.
(3)
Part I Date QOF Investment Acquired
PTI (B)
Enter the first Date from Part I, column b in MMDDYY format.
(4)
Part I Special Gain Code
PTI (D)
Enter the first alpha-character from Part I, column d.
Note:¶
If I or no alpha present, press
(5)
Part I Amount of Short-Term Deferred Gain Remaining in QOF
PTI (E)
Enter the first amount from Part I, column e.
(6)
Part I Amount of Long-Term Deferred Gain Remaining in QOF
PTI (F)
Enter the first amount from Part I, column f.
(7)
Part I Additional Info Indicator
PTIMAR
Enter a "1" if edited in the right margin next to Part I, column f.
(8)
Part I Short-Term Deferred Gain 2E
PTI 2E
Enter the amount from Part I, line 2, column e.
(9)
Part I Long-Term Deferred Gain 2F
PTI 2F
Enter the amount from Part I, line 2, column f.
(10)
Part II Qualified Opportunity Fund (QOF) EIN
PTII (A)
Enter the first EIN from Part II, column a.
(11)
Part II Date QOF Investment Acquired
PTII (B)
Enter the first Date from Part II, column b in MMDDYY format.
(12)
Part II Special Gain Code
PTII (D)
Enter the first alpha-character from Part II, column d.
Note:¶
If I or no alpha present, press
(13)
Part II Amount of Short-Term Deferred Gain Remaining in QOF
PTII (E)
Enter the first amount from Part II, column e.
(14)
Part II Amount of Long-Term Deferred Gain Remaining in QOF
PTII (F)
Enter the first amount from Part II, column f.
(15)
Part II Additional Info Indicator
PTIIMAR
Enter a "1" if edited in the right margin next to Part II, column f.
(16)
Part II Short-Term Deferred Gain 2E
PTII 2E
Enter the amount from Part II, line 2, column e.
(17)
Part II Long-Term Deferred Gain 2F
PTII 2F
Enter the amount from Part II, line 2, column f.
(18)
Part III Qualified Opportunity Fund (QOF) EIN
PTIII (A)
Enter the first EIN from Part III, column a.
(19)
Part III Date QOF Investment Acquired
PTIII (B)
Enter the first Date from Part III, column b in MMDDYY format.
(20)
Part III Special Gain Code
PTIII (D)
Enter the first alpha-character from Part III, column d.
Note:¶
If I or no alpha present, press
(21)
Part III Amount of Short-Term Deferred Gain Remaining in QOF
PTIII (E)
Enter the first amount from Part III, column e.
(22)
Part III Amount of Long-Term Deferred Gain Remaining in QOF
PTIII (F)
Enter the first amount from Part III, column f.
(23)
Part III Additional Info Indicator
PTIIIMAR
Enter a "1" if edited in the right margin next to Part III, column f.
(24)
Part III Short-Term Deferred Gain 2E
PTIII 2E
Enter the amount from Part III, line 2, column e.
(25)
Part III Long-Term Deferred Gain 2F
PTIII 2F
Enter the amount from Part III, line 2, column f.
(26)
Part IV Qualified Opportunity Fund (QOF) EIN
PTIV (A)
Enter the first EIN from Part IV, column a.
(27)
Part IV Date QOF Investment Acquired
PTIV (B)
Enter the first Date from Part IV, column b in MMDDYY format.
(28)
Part IV Special Gain Code
PTIV (D)
Enter the first alpha-character from Part IV, column d.
Note:¶
If I or no alpha present, press
(29)
Part IV Amount of Short-Term Deferred Gain Remaining in QOF
PTIV (E)
Enter the first amount from Part IV, column e.
(30)
Part IV Amount of Long-Term Deferred Gain Remaining in QOF
PTIV (F)
Enter the first amount from Part IV, column f.
(31)
Part IV Additional Info Indicator
PTIVMAR
Enter a "1" if edited in the right margin next to Part IV, column f.
(32)
Part IV Short-Term Deferred Gain 2E
PTIV 2E
Enter the amount from Part IV, line 2, column e.
(33)
Part IV Long-Term Deferred Gain 2F
PTIV 2F
Enter the amount from Part IV, line 2, column f.
Note:¶
Do not enter any amount that does not have a corresponding CRN.
Elem No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Amount of Claim #1
AMT1()E $
Enter the first amount from Column (e).
(3)
Credit Reference #1
CRN1(F)
Enter the CRN from Column (f) for the first amount.
(4)
Amount of Claim #2
AMT2(E) $
Enter the second amount from Column (e).
(5)
Credit Reference #2
CRN2()F
Enter the CRN from Column (f) for the second amount.
(6)
Amount of Claim #3
AMT3(E) $
Enter the third amount from Column (e).
(7)
Credit Reference #3
CRN3(F)
Enter the CRN from Column (f) for the third amount.
(8)
Amount of Claim #4
AMT4(E) $
Enter the fourth amount from Column (e).
(9)
Credit Reference #4
CRN4(F)
Enter the CRN from Column (f) for the fourth amount.
(10)
Amount of Claim #5
AMT5(E) $
Enter the fifth amount from Column (e).
(11)
Credit Reference #5
CRN5(F)
Enter the CRN from Column (e) for the fifth amount.
(12)
Amount of Claim #6
AMT6(E) $
Enter the sixth amount from Column (e).
(13)
Credit Reference #6
CRN6(F)
Enter the CRN from Column (f) for the sixth amount.
(14)
Amount of Claim #7
AMT7(E) $
Enter the seventh amount from Column (e).
(15)
Credit Reference #7
CRN7(F)
Enter the CRN from Column (f) for the seventh amount.
(16)
Amount of Claim #8
AMT8(E) $
Enter the eighth amount from Column (e).
(17)
Credit Reference #8
CRN8(F)
Enter the CRN from Column (f) for the eighth amount.
(18)
Amount of Claim #9
AMT9(E) $
Enter the ninth amount from Column (e).
(19)
Credit Reference #9
CRN9(F)
Enter the CRN from Column (f) for the ninth amount.
(20)
Amount of Claim #10
AMT10(E) $
Enter the tenth amount from Column (e).
(21)
Credit Reference #10
CRN10(F)
Enter the CRN from Column (f) for the tenth amount.
(22)
Amount of Claim #11
AMT11(E) $
Enter the eleventh amount from Column (e).
(23)
Credit Reference #11
CRN11(F)
Enter the CRN from Column (f) for the eleventh amount.
(24)
Amount of Claim #12
AMT12(E) $
Enter the twelfth amount from Column (e).
(25)
Credit Reference #12
CRN12(F)
Enter the CRN from Column (f) for the twelfth amount.
(26)
Amount of Claim #13
AMT13(E) $
Enter the thirteenth amount from Column (e).
(27)
Credit Reference #13
CRN13(F)
Enter the CRN from Column (e) for the thirteenth amount.
(28)
Amount of Claim #14
AMT14(E) $
Enter the fourteenth amount from Column (e).
(29)
Credit Reference #14
CRN14(F)
Enter the CRN from Column (f) for the fourteenth amount.
(30)
Amount of Claim #15
AMT15(E) $
Enter the fifteenth amount from Column (e).
(31)
Credit Reference #15
CRN15(F)
Enter the CRN from Column (f) for the fifteenth amount.
(32)
Amount of Claim #16
Amt16(E) $
Enter the sixteenth amount from Column (e).
(33)
Credit Reference #16
CRN16(F)
Enter the CRN from Column (f) for the sixteenth amount.
(34)
Amount of Claim #17
AMT17(E) $
Enter the seventeenth amount from Column (e).
(35)
Credit Reference #17
CRN17(F)
Enter the CRN from Column (f) for the seventeenth amount.
(36)
Amount of Claim #18
AMT18(E) $
Enter the eighteenth amount from Column (e).
(37)
Credit Reference #18
CRN18(F)
Enter the CRN from Column (f) for the eighteenth amount.
(38)
Amount of Claim #19
AMT19(E) $
Enter the nineteenth amount from Column (e).
(39)
Credit Reference #19
CRN19(F)
Enter the CRN from Column (f) for the nineteenth amount.
(40)
Amount of Claim #20
AMT20(E) $
Enter the twentieth amount from Column (e).
(41)
Credit Reference #20
CRN20(F)
Enter the CRN from Column (f) for the twentieth amount.
Exception:¶
If multiple Forms 3471 are attached with different RPD dates, fill the field with periods.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(9)
Late Filing Code
LATE
Enter the code from line 6.
(10)
Pre-Delinquent Penalty
DEL-P $
Enter the amount from line 7.
(11)
Form 4563 Indicator
4563
Enter the digit from line 8.
Note:¶
Presence of the following characters in the Elem. No. Column indicates the prompt will appear for that Type of Entity. S -Short I - Intermediate P - Partial L - Long
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1) S, I, P, L
Section Number
SECT:
(auto)
Section "01" is system-generated; no required entry.
(2) S, I, P, L
Serial Number
SER#
Enter the last two digits before the hyphen of the DLN from the upper portion of the form.
Example:¶
XXxxxXXXxxxXX - X
(3) S, I, P, L
Type of Entity
TYPE OF ENTITY
Enter Type of Entity: "S" , "L" , or
(4) S, I
Check Digit
CD
Press
(5) S, I
Name Control
NC
Enter the Name Control for the Primary Taxpayer.
If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.
See IRM 3.24.3.5.9 and IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
(6) S, I, P, L
Primary SSN
SSN
(auto) ★★★★★★
Enter the SSN as shown in the "Your social security" box.
If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.
(7) S, I, P, L
Secondary SSN
SSSN
Enter the SSN present in the "Spouse's social security number" box or written around Part I, line 1.
If prompted and no data is present, enter
(8) P, L
Name
NAME1
Enter the full name(s) as shown or edited on the return.
Exception:¶
If it is obvious that the taxpayer has signed their initials between their first and last name, ignore the initials when entering NAME1.
See IRM 3.24.3.5.10, IRM 3.24.3.6.6.1, and IRM 3.24.37.4.15, ISRP System, General Instructions, for procedures.
(9) P, L
Additional Information Line
AIL
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(10) I, L
Street Address
ADD
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(11) I, L
City/State
C/S
Enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions. Also see Exhibit 3.24.3-3(11) for specific instructions on entry of city/state.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(12) I, L
ZIP Code
ZIP
If the ZIP Code is not present on the screen, enter as follows:
For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.4.16 through IRM 3.24.37.4.18, ISRP System, General Instructions.
For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.4.19, ISRP System, General Instructions.
(13) S, I, P, L
Tax Period
TAXPR
Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.
The programmed calendar year is 2025. The Tax Period for the current year is 2512.
Enter the 4 digits shown, underlined, or edited in YYMM format.
If only two digits are underlined, enter those two digits followed by "12" .
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
This is a MUST ENTER field for Prior Year forms.
If the document is a current year return, enter the current year Tax Period (2512).
If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L
Spouse Name Control
2NDNC
Enter the spouse's Name Control, if present.
Use the spouse's last name in the entity area.
See IRM 3.24.37.4.14, ISRP System, General Instructions, for procedures.
Enter a period for each illegible character.
If no data is present, press
Exception:¶
This is a MUST ENTER field if FSC is 2. If prompted and no data is present, press
(15) S, I, P, L
Digital Assets Code
DA CD
Enter as follows from the Digital Assets checkboxes:
Enter "1" if the Yes box is marked.
Enter "2" if the No box is marked.
Enter "3" if both boxes are marked.
Press
Note:¶
For 2020 and 2021, enter from the virtual currency question checkboxes.
(16) S, I, P, L
Special Processing Codes
SPC
Enter the edited character(s) shown to the right of the spouse’s social security number box.
Enter a pound sign (#) for each illegible character.
(17) S, I, P, L
Filing Status Code
FSC
Enter the number edited to the left of the "Filing Status" boxes.
If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.
(18) S, I, P, L
Computer Condition Code
CCC
Enter the edited characters shown centered to the right of "Part I Total Tax and Credits" area.
Valid characters are alpha A - Z and numeric 1-9.
Note:¶
If an "O" Code is present for this element, enter an alpha "O" .
Enter a pound sign (#) for each illegible character.
If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press
(19) S, I, P, L
Received Date
DATE
Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:
Stamped on the face of the return.
Edited to the left (dotted portion) of line 5.
Note:¶
Do not enter any edited dates from the margin or entity area of the form.
If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element.
If a "G" Code is present in the "CCC" and the return is a remittance, press
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(20) S, I, P, L
Form Processing Code
FPC
Enter the edited characters shown to the right of line 7.
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
(21) S, I, P, L
Return Processing Code
RPC
Enter the edited characters shown in the bottom left margin.
Valid characters are alpha A-Z and numeric 1-9.
Enter a pound sign (#) for each illegible character.
If no data is present, press
(22) S, I, P, L
ERS Action Code
ACT C
Enter the 3 edited digits shown in the bottom center margin.
If Action Code is in the 600 series and the return is a non-remittance, end the document after this element.
If Action Code is in the "600" series and the return is a remittance, press
If illegible or less than three digits, press
If multiple Action Codes apply, enter the highest number.
(23) S, I, P, L
Audit Code
AUD C
Enter the edited characters shown in the bottom right margin.
Enter a pound sign (#) for each illegible character.
Note:¶
Pressing
Note:¶
If "Qualifying child 1" is circled out, do not enter any information for that Name Control.
(4)
First Dependent SSN
(3) SSN DEP1
Enter the SSN for the first dependent entry. The Name Control need not be present.
(5)
First Dependent Relationship Code
(4) REL DEP1
Enter the edited digit for Dependent 1 from the column header, to the right of Qualifying child 1.
(6)
First Dependent Child Tax and Other Dependent Credit Code
(7) DEP1
Enter a "1" if a red, edited checkmark appears in the column header, to the left of Qualifying child 1. The Name Control need not be present.
This is a MUST ENTER field if (2) NC DEP1 or (3) SSN DEP1 contains an entry.
If no data is present, press
Note:¶
Do not enter indicator for tax years 1997 and prior.
(7)
Second Dependent Name Control
(2) NC DEP2
Enter the Name Control for the second dependent entry as shown or edited from line 2b.
Note:¶
Pressing
Note:¶
If Qualifying child 2 is circled out, do not enter any information for that Name Control.
(8)
Second Dependent SSN
(3) SSN DEP2
Enter the SSN for the second dependent entry. The Name Control need not be present.
(9)
Second Dependent Relationship Code
(4) REL DEP2
Enter the edited digit for Dependent 2 from the column header, to the right of Qualifying child 2.
(10)
Second Dependent Child Tax and Other Dependent Credit Code
(7) DEP2
Enter a "1" if a red, edited checkmark appears in the column header, to the left of Qualifying child 2. The Name Control need not be present.
This is a MUST ENTER field if (2) NC DEP2 or (3) SSN DEP2 contains an entry.
If no data is present, press
Note:¶
Do not enter indicator for tax years 1997 and prior.
(11)
Third Dependent Name Control
(2) NC DEP3
Enter the Name Control for the third dependent entry as shown or edited from line 2b.
Note:¶
Pressing
Note:¶
If Qualifying child 3 is circled out, do not enter any information for that Name Control.
(12)
Third Dependent SSN
(3) SSN DEP3
Enter the SSN for the third dependent entry. The Name Control need not be present.
(13)
Third Dependent Relationship Code
(4) REL DEP3
Enter the edited digit for Dependent 3 from the column header, to the right of Qualifying child 3.
(14)
Third Dependent Child Tax and Other Dependent Credit Code
(7) DEP3
Enter a "1" if a red, edited checkmark appears in the column header, to the left of Qualifying child 3. The Name Control need not be present.
This is a MUST ENTER field if (2) NC DEP3 or (3) SSN DEP3 contains an entry.
If no data is present, press
Note:¶
Do not enter indicator for tax years 1997 and prior.
(15)
Fourth Dependent Name Control
(2) NC DEP4
Enter the Name Control for the fourth dependent entry as shown or edited from line 2b.
Note:¶
Pressing
Note:¶
If Qualifying child 4 is circled out, do not enter any information for that Name Control.
(16)
Fourth Dependent SSN
(3) SSN DEP4
Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(17)
Fourth Dependent Relationship Code
(4) REL DEP4
Enter the edited digit for Dependent 4 from the column header, to the right of Qualifying child 4.
(18)
Fourth Dependent Child Tax and Other Dependent Credit Code
(7) DEP4
Enter a "1" if a red, edited checkmark appears in the column header, to the left of Qualifying child 4. The Name Control need not be present.
This is a MUST ENTER field if (2) NC DEP4 or (3) SSN DEP4 contains an entry.
If no data is present, press
Note:¶
Do not enter indicator for tax years 1997 and prior.
(19)
ID Number Penalty
ID-P
Press
Note:¶
The amount on this line appears as a negative always.
Caution:¶
If the refund is $100 million or more, enter Action Code 341.
(12)
Routing Transit Number
RTN
Enter up to 9 digits of the RTN from line 14b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(13)
Depositor Account Number
DAN
Enter the alpha/numeric Account Number from line 14d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(14)
DAN For Verification
DAN
Enter the DAN again for verification.
If entry does not match Element (13), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(15)
Type of Depositor Account
TYPE
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 14c.
Exception:¶
If entering a "blank" section, press
If both boxes are marked, press
If neither box is marked, press
If only the TYPE box is marked, press
Note:¶
When
(16)
ES Credit Elect
L15
Enter the amount from line 15.
(17)
Amount You Owe
L16
Enter the amount from line 16.
Exception:¶
If the amount is the same as Element (28), Remittance, enter a "0" (zero) only and press
(18)
Third Party Designee Checkbox
3Y/N
If the Yes box has a red edited checkmark OR if only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information.
In all other cases, press
Note:¶
Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
Do not enter the checkbox for tax years 2000 and prior.
(19)
Third Party Designee Name
3NAME
Enter as shown in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Space for illegible or special characters.
Exception:¶
Do not space for apostrophes.
Do not enter the words Preparer, "Prep." , "Self-Prepared" , or any phrases or variations of "Preparer" .
Do not enter relationship titles such as father, sister, etc.
Follow name line rules in IRM 3.24.37.4.15, ISRP System, General Instructions, which have not been addressed in (a) through (d).
(20)
Third Party Designee ID#
3ID#
Enter the Personal Identification Number in the Third Party Designee area.
A-Z, 0-9, and blanks are valid.
Ignore special characters.
Space for illegible characters.
Enter up to 9 characters.
Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(21)
E-File Mandate Waiver Indicator, Form 8948
E-WAIV
Enter the edited digit to the right of the Identity Theft Personal Identification Number.
If multiple digits are edited, enter the first digit.
Press
Note:¶
For 2019 and prior Form 1040-PR, enter the edited digit to the right of the Daytime phone number box.
(22)
Primary Identity Theft Personal Identification Number
IDEN#
Enter the six numerics from the Identity Protection PIN box to the right of the signature line.
If illegible or other than six numerics, press Enter.
(23)
Secondary Taxpayer Identity Protection PIN
2ND IDEN#
Enter the six numerics from the Identity Protection PIN box to the right of the Spouse’s signature line.
If illegible or other than six numerics, press Enter.
(24)
Preparer Code
CODE
Enter the edited letter to the right of the EIN.
(25)
Preparer PTIN
PTIN
Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area.
This entry can consist of the letter "P" or "S" followed by 8 digits. If the "P" or "S" is followed by the letter(s) "O" , consider the letter "O" to be a zero (0).
See IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures.
(26)
Preparer Telephone #
TEL#
Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area.
A-Z and 0-9 are valid.
If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.
Ignore special characters or blanks.
Disregard a leading "1" or "011" , hyphens, and parentheses.
Do not enter the telephone number if it is incomplete (not at least 10 digits), if any digits are illegible, or if all the digits are the same.
(27)
Preparer EIN
EIN
Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area.
See IRM 3.24.37.4.9, ISRP System, General Instructions, for procedures.
(28)
Remittance
RMT
This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.
Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.
Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.
If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).
If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.
If the amount is illegible, use the Form 813 amount for this Serial Number.
If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after
Sections 09, 10, 11 - Form 1040-SS — Schedule C¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"09" for 1st Sch C,
"10" for 2nd Sch C,
"11" for 3rd Sch C.
(2)
Gross Receipts Amt
LN1 $
Enter the amount from Sch C, line 1.
(3)
Office Expenses
L18 $
Enter the amount from Sch C, line 18.
(4)
Utilities
L25 $
Enter the amount from Sch C, line 25.
(5)
Wages
L26 $
Enter the amount from Sch C, line 26.
Sections 17 and 18 - Form 1040-SS — Schedule SE¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"17" for 1st Schedule SE.
"18" for 2nd Schedule SE.
(2)
SSN
SSN
Enter the digits shown or edited from the SSN box.
(3)
Net Profit/Loss from Farm
L1A $
Enter the amount from line 1a.
(4)
Conservation Reserve Program
L1B $
Enter the amount from line 1b.
(5)
Net Non-Farm Profit/Loss
LN2 $
Enter the amount from line 2.
(6)
Tentative Earnings
LN3 $
Enter the amount from line 3.
(7)
SE Quarters Covered
4CRT
Enter the edited digit from the right margin of line 4c.
(8)
Tentative Church Wages
L5A $
Enter the amount from line 5a.
(9)
Total Social Security Wages/Tips/RRT and Unreported Tips
L8D $
Enter the amount from line 8d.
(10)
SE Farm Method Code
9...
Enter the edited digit from the left of line 9.
Sections 44 and 45 - Form 1040-SS — Schedule H¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
"44" for 1st Schedule H.
"45" for 2nd Schedule H.
(2)
Name Control
NC
Enter the Name Control as shown or edited from the Name of Employer box. If two Name Controls are present, enter the first one.
(3)
SSN
SSN
Enter the SSN from the Social Security Number box.
(4)
EIN
EIN
Enter the EIN from the Employer ID Number box.
(5)
Total Social Security Wages
LN1 $
Enter the amount from line 1.
(6)
Total Medicare Wages
LN3 $
Enter the amount from line 3.
(7)
Total Cash Wages/Additional Medicare Tax
LN5 $
Enter the amount from line 5.
(8)
Additional Medicare Tax
LN6 $
Enter the amount from line 6.
(9)
Total SS/Medicare Taxes
LN8 $
Enter the amount from line 8.
(10)
FUTA Indicator
PG2MAR
Enter the edited digit from below the Yes/No boxes at the top of page 2.
(11)
State Code-1
13/17A1
Enter the first State Code as shown or edited, or the State Code for the state present from line 13 area or the first state present from line 17, Column (a).
If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
If there are entries in both Sections A and B, enter Section B only.
If the State Code was entered from Section A, then the data for Elements (18) through (20) should also be entered from Section A.
If the State Code was entered from Section B, then the data for Elements (17) through (20) should be entered from Section B.
(12)
State Code-2
17A#2
Enter the second State Code as shown or edited or the second State Code for the state present from line 17, Column (a).
If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(13)
Contributions Paid
14$/18H$
Enter the amount from line 14 or line 18, Column (h).
If there are entries in both Sections A and B, enter the amount from line 18, Column (h).
(14)
FUTA Wages
15$/20$
Enter the amount from line 15 or line 20.
If there are entries in both Sections A and B, enter the amount from line 20.
(15)
FUTA Tax
16$/24$
Enter the amount from line 16 or line 24.
If there are entries in both Sections A and B, enter the amount from line 24.
(16)
Tentative Credit
L19 $
Enter the amount from line 19.
(17)
Total Credit Reduction Amount
L23 $
Enter the amount from line 23.
(18)
Additional States Indicator
BOT LF
Enter the edited digit from the bottom left margin.
Note:¶
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Account 1 Depositor Amount - 1a
1A
Enter the amount from line 1a.
(3)
Routing and Transit Number (RTN) - 1b
1B
Enter up to 9 digits of the RTN from line 1b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)
Depositor Account Number - 1d
1D
Enter the alpha/numeric Account Number from line 1d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(5)
DAN for Verification - 1d
1D
This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification.
If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)
Type Depositor Account (TDA) - 1c
1C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(7)
Account 2 Depositor Amount - 2a
2A
Enter the amount from line 2a.
(8)
Routing and Transit Number (RTN) - 2b
2B
Enter up to 9 digits of the RTN from line 2b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)
Depositor Account Number - 2d
2D
Enter the alpha/numeric Account Number from line 2d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(10)
DAN for Verification - 2d
2D
This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification.
If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)
Type Depositor Account (TDA) - 2c
2C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(12)
Account 3 Depositor Amount - 3a
3A
Enter the amount from line 3a, Part I.
(13)
Routing and Transit Number (RTN) - 3b
3B
Enter up to 9 digits of the RTN from line 3b.
Ignore excess digits, alphas, blanks or special characters shown.
Press
the RTN is not present and there is other data to be entered for this section.
an illegible character is present in either the RTN or DAN.
one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.
one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)
Depositor Account Number - 3d
3D
Enter the alpha/numeric Account Number from line 3d.
Only alphas, numerics and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
the DAN is not present and there is other data to be entered for this Direct Deposit section.
an illegible character is present in either the RTN or DAN.
one or more characters have been altered, white-out, or marked through in either the RTN or DAN.
one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.
If more than 17 characters, enter a pound sign (#) in the last position.
(15)
DAN for Verification - 3d
3D
This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification.
If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.
"DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)
Type Depositor Account (TDA) - 3c
3C
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c.
Exception:¶
If entering a "blank" section for this line, press
If both boxes are marked, press
If neither box is marked, press
Note:¶
When
(17)
Paper Check
L4
Enter the amount from line 4.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)
Firm 1 EIN
1(B)
Enter the EIN from line 1, Column (b).
(5)
Firm 1 Reason Code
1(C)
Enter the first Reason Code from line 1, Column (c).
(6)
Firm 1 Determination or Correspondence Date
1(D)
Enter the date from line 1, Column (d) in MMDDYY format.
(7)
Firm 1 1099-MISC Received Indicator
1(E)
Enter a "1" if the box is marked on line 1, Column (e).
(8)
Firm 1 Total Wages Received with no Social Security or Medicare Tax
1(F) $
Enter the amount from line 1, Column (f).
(9)
Firm 2 Name
2(A)
Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)
Firm 2 EIN
2(B)
Enter the EIN from line 2, Column (b).
(11)
Firm 2 Reason Code
2(C)
Enter the first Reason Code from line 2, Column (c).
(12)
Firm 2 Determination or Correspondence Date
2(D)
Enter the date from line 2, Column (d) in MMDDYY format.
(13)
Firm 2 1099-MISC Received Indicator
2(E)
Enter a "1" if the box is marked on line 2, Column (e).
(14)
Firm 2 Total Wages Received with no Social Security or Medicare Tax
2(F) $
Enter the amount from line 2, Column (f).
(15)
Firm 3 Name
3(A)
Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.
Exception:¶
Note:¶
"N/A" , "None" , "Same" , or other variation should not be entered.
Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)
Firm 3 EIN
3(B)
Enter the EIN from line 3, Column (b).
(17)
Firm 3 Reason Code
3(C)
Enter the first Reason Code from line 3, Column (c).
(18)
Firm 3 Determination or Correspondence Date
3(D)
Enter the date from line 3, Column (d) in MMDDYY format.
(19)
Firm 3 1099-MISC Received Indicator
3(E)
Enter a "1" if the box is marked on line 3, Column (e).
(20)
Firm 3 Total Wages Received with no Social Security or Medicare Tax
3(F) $
Enter the amount from line 3, Column (f).
(21)
Total Wages
LN6 $
Enter the amount from line 6.
(22)
Total Social Security Wages & Tips
LN8 $
Enter the amount from line 8.
(23)
Total Uncollected Social Security & Medicare Tax on Wages
L13 $
Enter the amount from line 13.
Note:¶
For prior year forms, refer to IRM 3.24.3.5.15 for further instructions.
(2)
Credits claimed on return CTC/ACTC/ODC
BXCTC
Enter a "1" if the CTC/ACTC/ODC box is marked.
(3)
Form 8867 Answers Certification Code
L15
Enter the Yes/No checkboxes from line 15, as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
Note:¶
Schedule LEP, Sequence No. 77A, and Form 9000, Sequence No. 77, are transcribed into one section, but are independent of one another. If either Sch LEP or F9000 is missing or Xed, transcribe the available form.
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
Note:¶
Taxpayers may file up to two Schedules LEP or Forms 9000. Information from both will be entered in Section 77.
Caution:¶
Prompt names do not depict location, please refer to instructions for accurate transcription.
(2)
Primary Alternative Media Code
PTI LN1
From Form 9000, if an edited "1" appears to the right of the SSN, enter the first two-digit code marked on line 1.
(3)
Primary Alternative Language Code
PTI LN2
From Sch LEP, if an edited "1" appears to the right of the SSN, enter the first three-digit code marked on line 1.
(4)
Secondary Alternative Media Code
2ND PTI LN1
From Form 9000, if an edited "2" appears to the right of the SSN, enter the first two-digit code marked on line 1.
(5)
Secondary Alternative Language Code
2ND PTI LN2
From Sch LEP, if an edited "2" appears to the right of the SSN, enter the first three-digit code marked on line 1.
Exception:¶
If multiple Forms 3471 are attached with different RPD dates, fill the field with periods.
See IRM 3.24.37.4.8, ISRP System, General Instructions, for procedures.
(3)
Late Filing Code
LATE
Enter the code from line 6.
(4)
Pre-Delinquent Penalty
DEL-P $
Enter the amount from line 7.
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