Section 14. Fiduciary Income Tax Returns

(1) This transmits revised IRM 3.24.14, ISRP System, Fiduciary Income Tax Returns.

(1) Exhibit 3.24.14-4 Section 04, added four new elements (9) - (12) for Direct Deposit.

(2) Exhibit 3.24.14-11 Section 12, new exhibit for Form 4727.

(3) Exhibit 3.24.14-13 Section 14, new exhibit for Schedule C, Schedule E and Schedule F.

(4) Section 22 - removed exhibit, elements changed to filling fields.

(5) Exhibit 3.24.14-22 Section 27, new exhibit for Form 8283.

(6) Exhibit 3.24.14-23 Section 28 Form 8960, revised element (2) instructions.

(7) Exhibit 3.24.14-28 Section 04, added four new elements (10) - (13) for Direct Deposit.

(8) Exhibit 3.24.14-30 Section 04, added four new elements (10) - (13) for Direct Deposit.

Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services

This IRM section provides instructions for transcription of the following forms into the Integrated Submission and Remittance Processing (ISRP) System:

Form 1041, U.S. Income Tax Return for Estates and Trusts

Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts

Form 3800, General Business Credits

Form 8960, Net Investment Income Tax-Individuals, Estates, and Trusts

Form 4136, Credit for Federal Tax Paid on Fuels

Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement

Form 5884-B, New Hire Retention Credit

Form 8941, Credit for Small Employer Health Insurance Premiums

Form 8995 and Form 8995-A, Qualified Business Income Deduction

Form 8978, Partner’s Audit Liability

Form 965-A, Individual Report of Net 965 Tax Liability

Form 8949, Sales and Other Dispositions of Capital Assets

Purpose: Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial off the Shelf (COTS) product that is an integral part of ISRP. The entries from transcription are transferred to Error Resolution System (ERS) fields.

Audience: Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.

Policy Owner: Director, Submission Processing.

Program Owner: Return Processing Branch, Mail Management/Data Conversion Section.

Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):

Accounts Management (AM)

Chief Counsel

Compliance

Information Technology (IT) Programmers

Large Business and International (LB&I)

Small Business Self-Employed (SBSE)

Statistics of Income (SOI)

Submission Processing (SP)

Taxpayer Advocate Service (TAS)

Tax Exempt and Government Entities (TEGE)

Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.

The instructions contained in this book are used when transcribing paper returns.

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.

The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms:

Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

Code sections which provide the IRS with the authority to issue levies.

Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

Policy Statements that provide authority for the work being done.

The Campus Director monitors operational performance for their campus.

The Operations Manager monitors operational performance for their operation.

The Team Manager/Lead monitors performance and ensures employees have the tools to perform their duties.

The Team Employees follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.

Program Effectiveness is measured using the following:

Embedded Quality Submission Processing (EQSP)

Balanced Measures

Managerial reviews

Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.

The following table lists related sources

Resource

Link/Title

Instructor’s Corner for Submission Processing

Instructor's Corner for Submission Processing - Home

Servicewide Electronic Research Program (SERP)

SERP

Integrated Automation Technologies (IAT)

Integrated Automation Technologies - Home

IRM 3.11.14

Income Tax Returns for Estates & Trusts Form 1041, Form 1041-QFT, Form 1041-N Code & Edit (C&E)

IRM 3.12.14

Income Tax Returns for Estates & Trusts - Form 1041, Form 1041-QFT, Form 1041-N (ERS)

IRM 3.12.38

BMF General Instructions (ERS)

IRM 3.24.38

ISRP System, BMF General Instruction

The control documents from which data may be transcribed are:

Form 813, Document Register

Form 1332, Block and Selection Record

Form 3893, Re-entry Document Control

FORM

PROGRAM NUMBER

TAX CLASS and DOCUMENT CODE

Tax Year

Form 1041

11900

244, 236

Form 1041

11901

244, 236

2021 and 2022

Form 1041

11902

244, 236

2023 and Later Years

Form 1041–QFT,

11910

239

Form 1041–N

11911

239

The following exhibits represent specific data entry procedures.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Service Center (SC) Block Control

ABC

The screen displays the Alpha Numeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog window. It cannot be changed.

(2)

Block Document Locator Number (DLN)

DLN

(auto)

Enter the first 11 digits as follows:

Form 813 - from the "Block DLN" box.

Form 3893 - from box 2.

The Key Verification (KV) EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

Enter the batch number as follows:

Form 813 - from the Batch Control Number box.

Form 3893 - from box 3.

If not present, enter the number from the batch transmittal sheet.

(4)

Document Count

COUNT

Enter the document count as follows:

Form 813 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

Form 3893 - from box 4.

(5)

Prejournalized Credit Amount

CR

Enter the amount as follows:

Form 813 - labeled "CR" or "Credit" .

Form 3893 - box 5.

If neither "CR" or "DR" is labeled, enter as "CR" .

(6)

Filling s

Press 5 times.

(7)

Source Code

SOURCE

If the control document is a Form 3893, enter from box 11 as follows:

R = "Reprocessable" box checked.

N = "Reinput of Unpostable" box checked.

4 = "SC Reinput" box checked.

None of the boxes checked, consult your supervisor who will determine if a source code is required.

(8)

Year Digit

YEAR

If the control document is Form 3893, enter the digit from the box 12. This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

(9)

Filling

Press .

(10)

Remittance Processing System (RPS) Indicator

RPS

Enter "2" if:

Form 813, Form 1332 - "RPS" is edited or stamped in the upper center margin or Residual Remittance Processing System (RRPS). "RRPS" is in the header of Form 1332.

Form 3893 - box 13 is checked.

If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return.

(7)

ZIP Key

ZIP KEY

Enter the ZIP Key.

If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return.

(8)

Tax Period

TAXPR

Enter the edited tax period from the upper right portion of the return.

(9)

Fiduciary Code

FID-CD

Enter the edited digit from the right of the "Simple Trust" box.

(10)

Trust Code

TR-CD

Enter the edited digit from the right of the "Pooled Income Fund" box.

(11)

Condition Codes

CC

Enter the edited codes from the dotted portion of Line 1.

(12)

Return Processing Code

01RPC

MINUS (−)

Enter the edited characters shown in the right margin of Section 1

Valid characters are alpha A-Z and numeric 1-9.

Enter a pound sign (#) for each illegible character.

If no data is present press <F7 to override.

(13)

Received Date

RDATE

Enter the date as stamped or edited on the face of the return.

(14)

Error Resolution System (ERS) Action Code

ACTCD

Enter the edited digits from the lower left margin.

(15)

E-File Mandate Waiver Indicator

E-WAIV

Enter the edited digit from the bottom center margin.

If blank, Press to continue.

(16)

In Care of Name Line

C/O NAME

Enter the in care of name if shown.

(17)

Foreign Address

FGN ADD

Enter the foreign address information as shown or edited from the entity area.

Ogden Submission Processing Center (OSPC) only.

(18)

Street Address

ADD

Enter the street address information as shown or edited in the entity area of the form.

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.

(19)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, ONLY enter the foreign country code.

(20)

State

ST

Enter the standard state abbreviation from the entity area of the return.

If inputting a foreign address, enter a period (.) in this field.

(21)

ZIP Code

ZIP

Enter the ZIP Code from the entity area of the return.

If inputting a foreign address, leave this field blank. Press to continue.

Data for prompts ES-1 through ES-7 will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of the deduction section, in the following format: X-Y where X represents the edit sheet line number and Y represents the data to be entered.

Elem. No.

Form 1041 Section 03 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "03" .

(2)

Remittance Amount

RMT

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3)

Interest Income

LN1 $

Enter the amount from line 1.

(4)

Ordinary Dividends

L2A $

Enter the amount from line 2a.

(5)

Qualified Dividends

2B(2) $

Enter the amount from line 2b(2).

(6)

Business Income/Loss

LN3 $

MINUS (−)

Enter the amount from line 3.

(7)

Capital Gain/Loss

LN4 $

MINUS (−)

Enter the amount from line 4.

(8)

Rents, Royalties, Partnerships, Other Estates and Trusts

LN5 $

MINUS (−)

Enter the amount from line 5.

(9)

Farm Income/Loss

LN6 $

MINUS (−)

Enter the amount from line 6.

(10)

Ordinary Gain/Loss

LN7 $

MINUS (−)

Enter the amount from line 7.

(11)

Dispose of Any Investments

LN8... $

Enter the amount from dotted portion of line 8.

(12)

Other Income/Loss

LN8 $

MINUS (−)

Enter the amount from line 8.

(13)

Total Income/Loss

LN9 $

MINUS (−) ★★★★★★

Enter the amount from line 9.

(14)

Interest Deduction

L10 $

Enter the amount from line 10.

(15)

Taxes

L11 $

Enter the amount from line 11.

(16)

Fiduciary Fees

L12 $

Enter the amount from line 12.

(17)

Charitable Deductions

L13 $

Enter the amount from line 13.

(18)

Attorney, Accountant, and Preparer Fees

L14 $

Enter the amount from line 14.

(19)

Other Deductions

15A $

Enter the amount from line 15a.

(20)

Net Operating Loss Deduction

15B $

Enter the amount from line 15b.

(21)

Allowable Miscellaneous Itemized Deductions

15C $

Enter the amount from line 15c.

Only transcribe for TY 2017 or prior returns.

(22)

Basis Total Deductions

L16 $

Enter> ★★★★★★

Enter the amount from line 16.

(23)

Income Distribution Deductions

L18 $

Enter the amount from line 18.

(24)

Estate Tax Deduction

L19 $

Enter the amount from line 19.

(25)

Qualified Business Income Deduction

L20 $

Enter the amount from line 20

(26)

Exemptions

L21 $

Enter the amount from line 21.

(27)

Special Total Deductions

L22 $

MINUS (−)

Enter the amount from line 22.

(28)

Taxable Income

L23 $

MINUS (−) ★★★★★★

Enter the amount from line 23.

(29)

Audit Code

ES-1

Enter the code from the margin to the left of the Deduction Section.

(30)

Electing Small Business Trust (ESBT) Indicator

ES-2

Enter the code from the margin to the left of the Deduction Section.

(31)

Pooled Income Indicator

ES-3

Enter the code from the margin to the left of the Deduction Section.

(32)

Penalty/Interest Code

ES-4

Enter the code from the margin to the left of the Deduction Section.

(33)

Missing Schedule Code

ES-5

Enter the code from the margin to the left of the Deduction Section.

(34)

Installment Sales Indicator

ES-6

Enter the code from the margin to the left of the Deduction Section.

(35)

Historic Structure Code

ES-7

Enter the code from the margin to the left of the Deduction Section.

See IRM 3.24.38.3.4.14.22 for specific examples.

(10)

Type of Depositor Account

30D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 30d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 30d is marked and Line 30c AND Line 30e are blank, press .

When is pressed, the system generates a “C”.

(11)

Depositor Account Number

30E

★★★★★★ This is a MUST ENTER field if "Line 30c or Line 30d " contains data.

Enter the alpha/numeric Account Number from line 30e.

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 if:

30e is not present and there is data on Line 30c.

an illegible character is present in either 30c or 30e.

one or more characters have been altered, white-out, or marked through in either Line 30c or Line 30e.

one or more characters have been written over to CHANGE an existing entry in either Line 30c or Line 30d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 30e.

(12)

DAN For Verification

30E

★★★★★★ This is a MUST ENTER field if "Line 30e " contains data.

Enter Line 30eagain for verification.

If entry does not match Element (11), 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 Line 30e (DAN) fields agree.

(13)

Fiduciary EIN

F–EIN

Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited.

(14)

Discuss with Preparer Checkbox

CKBX

Enter a "1" if only the "Yes" box is checked. Otherwise, press .

(15)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(16)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(17)

Preparer's Telephone

TEL#

Enter the preparer's telephone number.

(18)

Tax - Sch G

SCHG 1A $

Enter the amount from Schedule G Part I Line 1(a).

(19)

Tax on Lump Sum Distributions

SCHG 1B $

Enter the amount from Schedule G Part I Line 1(b).

(20)

Alternative Minimum Tax

SCHG 1C $

Enter the amount from Schedule G Part I Line 1(c).

(21)

Chapter 1 Tax Recapture from Form 4255

SCHG 1D $

Enter the amount from Schedule G Part I Line 1(d).

(22)

Gross Tax Total

SCHG 1E $

Enter the amount from Schedule G Part I Line 1(e).

(23)

Foreign Tax Credit

SCHG 2A $

Enter the amount from Schedule G Part I Line 2(a).

(24)

General Business Credit

SCHG 2B $

Enter the amount from Schedule G Part I Line 2(b).

(25)

Credit for Prior Year Minimum Tax

SCHG 2C $

Enter the amount from Schedule G Part I Line 2(c).

(26)

Bond Credits

SCHG 2D $

Enter the amount from Schedule G Part I Line 2(d).

(27)

Tax on ESBT Portion

SCHG 4 $

Enter the amount from Schedule G Part I Line 4.

(28)

Net investment Income Tax (from Form 8960, Line 21)

SCHG 5 $

Enter the amount from Schedule G Part I Line 5.

(29)

Recapture Taxes Form 4255

SCHG 6A $

Enter the amount from Schedule G Part I Line 6a.

(30)

Recapture Taxes Form 8611

SCHG 6B $

Enter the amount from Schedule G Part 1, line 6b.

(31)

Recapture Taxes Amount

SCHG 6C $

Enter the amount from Schedule G Part 1, line 6c.

(32)

Household Employment Taxes

SCHG 7 $

Enter the amount from Schedule G Part I Line 7.

(33)

Other Taxes and Amounts Due

SCHG 8 $

Enter the amount from Schedule G Part I Line 8.

(34)

Estimated (ES) Credits

SCHG 10

Enter the amount from Schedule G Part II Line 10.

(35)

ES Payment to Beneficiaries

SCHG 11

Enter the amount from Schedule G Part II line 11.

(36)

Tax Paid with Extension

SCHG 13

Enter the amount from Schedule G Part II line 13.

(37)

Tax Withheld

SCHG 14

Enter the amount from Schedule G Part II line 14.

(38)

Net 965 Tax Liability

SCHG 15

Enter the amount from Schedule G Part II line 15.

(39)

Form 2439

SCHG 16

Enter the amount from Schedule G Part II line 16.

(40)

Elective Payment Election from Form 3800

SCHG 18A $

Enter the amount from Schedule G Part II line 18a.

(41)

Other Credits or Payments

SCHG 18B $

Enter the amount from Schedule G Part II line 18b.

(42)

Estate or Trust Receive, Sell, Dispose a Digital Asset

CHBK 13

Enter from theYes/No check box, line 13.

Enter a "1" if the Yes box is checked.

Enter a "2" if the No box is checked.

Press Enter if blank or more than one box is checked.

For Tax Years 2021 and 2022

Elem. No.

Form 1041 Section 04 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "04" .

(2)

Total Tax

L24

Enter the amount from line 24.

(3)

Section 965 Installment Payments

L25

Enter the amount form line 25.

(4)

Total Payments

L26

Enter the amount from line 26.

(5)

ES Penalty

L27

Enter the amount from line 27.

(6)

Tax Due/Overpayment

28/29

★★★★★★

Enter the amount from line 28 or line 29 as follows:

Enter the amount from line 28, if present, and press .

If there is no entry on line 28, enter the amount from line 29 and press MINUS(-). This is a MUST ENTER field.

(7)

Credit Elect

30A

Enter the amount from line 30a.

(8)

Refund Amount

30B

Enter the amount from line 30b.

(9)

Fiduciary EIN

F–EIN

Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited.

(10)

Discuss with Preparer Checkbox

CKBX

Enter a "1" if only the "Yes" box is checked. Otherwise, press .

(11)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(12)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(13)

Preparer's Telephone

TEL#

Enter the preparer's telephone number.

(14)

Tax - Sch G

SCHG 1A $

Enter the amount from Schedule G Part I Line 1(a).

(15)

Tax on Lump Sum Distributions

SCHG 1B $

Enter the amount from Schedule G Part I Line 1(b).

(16)

Alternative Minimum Tax

SCHG 1C $

Enter the amount from Schedule G Part I Line 1(c).

(17)

Gross Total Tax

SCHG 1D $

Enter the amount from Schedule G Part I Line 1(d).

(18)

Foreign Tax Credit

SCHG 2A $

Enter the amount from Schedule G Part I Line 2(a).

(19)

General Business Credit

SCHG 2B $

Enter the amount from Schedule G Part I Line 2(b).

(20)

Credit for Prior Year Minimum Tax

SCHG 2C $

Enter the amount from Schedule G Part I Line 2(c).

(21)

Bond Credits

SCHG 2D $

Enter the amount from Schedule G Part I Line 2(d).

(22)

Tax on ESBT Portion

SCHG 4 $

Enter the amount from Schedule G Part I Line 4.

(23)

Net investment Income Tax (from Form 8960, Line 21)

SCHG 5 $

Enter the amount from Schedule G Part I Line 5.

(24)

Recapture Taxes

SCHG 6 $

Enter the amount from Schedule G Part I Line 6.

(25)

Household Employment Taxes

SCHG 7 $

Enter the amount from Schedule G Part I Line 7.

(26)

Other Taxes and Amounts Due

SCHG 8 $

Enter the amount from Schedule G Part I Line 8.

(27)

Estimated (ES) Credits

SCHG 10

Enter the amount from Schedule G Part II Line 10.

(28)

ES Payment to Beneficiaries

SCHG 11

Enter the amount from Schedule G Part II line 11.

(29)

Tax Paid with Extension

SCHG 13

Enter the amount from Schedule G Part II line 13.

(30)

Tax Withheld

SCHG 14

Enter the amount from Schedule G Part II line 14.

(31)

Net 965 Tax Liability

SCHG 15

Enter the amount from Schedule G Part II line 15.

(32)

Form 2439

SCHG 16A

Enter the amount from Schedule G Part II line 16(a).

(33)

Refundable Credit Sch H

SCHG 17 $

Enter the amount from Schedule G Part II line 17.

(34)

Credit for Qualified Sick and Family for Tax Year 2021 and Later Year Only

SCHG 18 $

Enter the amount from Schedule G Part II line 18.

For Tax Year 2020 and Prior Years

Elem. No.

Form 1041 Section 04 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "04" .

(2)

Total Tax

L24

Enter the amount from line 24.

(3)

Section 965 Installment Payments

L25

Enter the amount form line 25.

(4)

Total Payments

L26

Enter the amount from line 26.

(5)

ES Penalty

L27

Enter the amount from line 27.

(6)

Tax Due/Overpayment

28/29

★★★★★★

Enter the amount from line 28 or line 29 as follows:

Enter the amount from line 28, if present, and press .

If there is no entry on line 28, enter the amount from line 29 and press MINUS(-). This is a MUST ENTER field.

(7)

Credit Elect

30A

Enter the amount from line 30a.

(8)

Refund Amount

30B

Enter the amount from line 30b.

(9)

Fiduciary EIN

F–EIN

Enter the EIN from the far right of the "Sign Here" line only if there is an edited check mark or if the EIN has been edited.

(10)

Discuss with Preparer Checkbox

CKBX

Enter a "1" if only the "Yes" box is checked. Otherwise, press .

(11)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(12)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(13)

Preparer's Telephone

TEL#

Enter the preparer's telephone number.

(14)

Tax - Sch G

SCHG 1A $

Enter the amount from Schedule G Part I Line 1(a).

(15)

Tax on Lump Sum Distributions

SCHG 1B $

Enter the amount from Schedule G Part I Line 1(b).

(16)

Alternative Minimum Tax

SCHG 1C $

Enter the amount from Schedule G Part I Line 1(c).

(17)

Gross Total Tax

SCHG 1D $

Enter the amount from Schedule G Part I Line 1(d).

(18)

Foreign Tax Credit

SCHG 2A $

Enter the amount from Schedule G Part I Line 2(a).

(19)

General Business Credit

SCHG 2B $

Enter the amount from Schedule G Part I Line 2(b).

(20)

Credit for Prior Year Minimum Tax

SCHG 2C $

Enter the amount from Schedule G Part I Line 2(c).

(21)

Bond Credits

SCHG 2D $

Enter the amount from Schedule G Part I Line 2(d).

(22)

Tax on ESBT Portion

SCHG 4 $

Enter the amount from Schedule G Part I Line 4.

(23)

Net investment income tax (from Form 8960, Line 21)

SCHG 5 $

Enter the amount from Schedule G Part I Line 5.

(24)

Recapture Taxes

SCHG 6 $

Enter the amount from Schedule G Part I Line 6.

(25)

Household Employment Taxes

SCHG 7 $

Enter the amount from Schedule G Part I Line 7.

(26)

Other taxes and amounts due

SCHG 8 $

Enter the amount from Schedule G Part I Line 8.

(27)

Estimated (ES) Credits

SCHG 10

Enter the amount from Schedule G Part II Line 10.

(28)

ES Payment to Beneficiaries

SCHG 11

Enter the amount from Schedule G Part II line 11.

(29)

Tax Paid with Extension

SCHG 13

Enter the amount from Schedule G Part II line 13.

(30)

Tax Withheld

SCHG 14

Enter the amount from Schedule G Part II line 14.

(31)

Net 965 Tax Liability

SCHG 15

Enter the amount from Schedule G Part II line 15.

(32)

Form 2439 amount

SCHG 16A

Enter the amount from Schedule G Part II line 16(a).

(33)

Refundable Credit Sch H

SCHG 17 $

Enter the amount from Schedule G Part II line 17.

(34)

Deferral Sch H for Tax Year 2020

SCHG 18 $

Enter the amount from Schedule G Part II line 18.

For Tax Year 2021 and 2022

Elem. No.

Form 1041 Schedule H Section 06 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "06" .

(2)

Total Cash Wages Subject to Social Security Tax

LN1A $

Enter the amount from line 1a.

(3)

Qualified Sick and Family Wages

LN1B $

Enter the amount from line 1b.

(4)

Total Medicare Wages

LN3 $

Enter the amount from line 3.

(5)

Total Cash Wages/ Additional Medicare Tax

LN5 $

Enter the amount from line 5.

(6)

Additional Medicare Tax

LN6 $

Enter the amount from line 6.

(7)

Income Tax Withheld

LN7 $

Enter the amount from line 7.

(8)

Total Social Security

LN8A $

Enter the amount from line 8a.

(9)

Nonrefundable Portion of Credit

LN8B $

Enter the amount from line 8b.

(10)

Nonrefundable Portion of Credit After March 2021

LN8C $

Enter the amount from line 8c.

(11)

Total Social Security, Medicare and Federal Income

LN8D $

Enter the amount from line 8d.

(12)

Refundable Amount of the Credit

LN8E $

Enter the amount from line 8e.

(13)

Refundable Portion of Credit After March 2021

LN8F $

Enter the amount from line 8f.

(12)

FUTA Indicator

PG2MAR

Enter the edited digit from below the "Yes/No" boxes.

(13)

State Code - 1

13/17A1

Enter the first edited or underlined State Code from the line 13 area or from line 17, Column (a).

If the State Code was entered from Section A, then the data for prompts "17RTMAR" and "14/18H $" through "16/24 $" should also be entered from Section A.

If the State Code was entered from Section B, then the data for Prompt "17A#2" through "16/24 $" should also be entered from Section B.

(14)

State Code - 2

17A#2

Enter the second edited or underlined State Code from line 17, Column (a).

(15)

More than 5 States Indicator

17RTMAR

Enter the edited digit from the right margin of line 17.

(16)

Contributions Paid

14$/18H$

Enter the amount from line 14 or line 18, Column (h).

(17)

FUTA Wages

15$/20$

Enter the amount from line 15 or line 20.

(18)

FUTA Tax

16$/24$

Enter the amount from line 16 or line 24.

(19)

Tentative Credit

L19 $

Enter the amount from line 19.

This field should be entered whether Taxpayer used Section A or B.

(20)

Multiple ID Code

BOT RT

Enter the edited digit from the space below the last entry for the section.

For Tax Year 2020 and Prior Years

Elem. No.

Form 1041 Schedule H Section 06 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "06" .

(2)

Total Cash Wages Subject to Social Security Tax

LN1A $

Enter the amount from line 1a.

(3)

Qualified Sick and Family Wages

LN1B $

Enter the amount from line 1b.

(4)

Total Medicare Wages

LN3 $

Enter the amount from line 3.

(5)

Total Cash Wages/ Additional Medicare Tax

LN5 $

Enter the amount from line 5.

(6)

Additional Medicare Tax

LN6 $

Enter the amount from line 6.

(7)

Income Tax Withheld

LN7 $

Enter the amount from line 7.

(8)

Total Social Security

LN8A $

Enter the amount from line 8a.

(9)

Nonrefundable Portion of Credit

LN8B $

Enter the amount from line 8b.

(10)

Maximum Amount of the Employer Share

LN8D $

Enter the amount from line 8d.

(11)

Refundable Portion of Credit

LN8F $

Enter the amount from line 8e.

Screen prompt does not match form. Enter the amount from line 8e.

(12)

FUTA Indicator

PG2MAR

Enter the edited digit from below the "Yes/No" boxes.

(13)

State Code - 1

13/17A1

Enter the first edited or underlined State Code from the line 13 area or from line 17, Column (a).

If the State Code was entered from Section A, then the data for prompts "17RTMAR" and "14/18H $" through "16/24 $" should also be entered from Section A.

If the State Code was entered from Section B, then the data for Prompt "17A#2" through "16/24 $" should also be entered from Section B.

(14)

State Code - 2

17A#2

Enter the second edited or underlined State Code from line 17, Column (a).

(15)

More than 5 States Indicator

17RTMAR

Enter the edited digit from the right margin of line 17.

(16)

Contributions Paid

14$/18H$

Enter the amount from line 14 or line 18, Column (h).

(17)

FUTA Wages

15$/20$

Enter the amount from line 15 or line 20.

(18)

FUTA Tax

16$/24$

Enter the amount from line 16 or line 24.

(19)

Tentative Credit

L19 $

Enter the amount from line 19.

This field should be entered whether Taxpayer used Section A or B.

(20)

Multiple ID Code

BOT RT

Enter the edited digit from the space below the last entry for the section.

Enter the underlined data or enter only if there is a “Z” in Column (f).

(38)

Z Code Date Acquired

ZPTI 1B

Enter the date from Form 8949, Part I, Line 1, Column (b).

Enter the underlined data or enter only if there is a “Z” in Column (f).

(39)

Z Code Amount of Adjustment

ZPTI 1G $

Enter the amount from Form 8949, Part I, Line 1, Column (g).

Enter the underlined data or enter only if there is a “Z” in Column (f).

(40)

Z Code Indicator Part I Form 8949

ZPTI IND

★★★★★★

Enter "1" if additional Z value is present in Column (f) in Part I.

(41)

Y Code EIN

YPTI 1A

Enter the EIN from Form 8949, Part I, Line 1, Column (a).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(42)

Y Code Date Sold or Disposed of

YPTI 1C

Enter the date from Form 8949, Part I, Line 1, Column (c).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(43)

Y Code Recaptured Deferral Amount

YPTI 1G $

Enter the amount Form 8949, Part I, Line 1, Column (g).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(44)

Y Code Indicator Part I Form 8949

YPTI IND

★★★★★★

Enter "1" if additional Y value is present in Column (f) in Part I.

(45)

Z Code EIN

ZPTII 1A

Enter the EIN from Form 8949, Part II, Line 1, Column (a).

Enter the underlined data or enter only if there is a “Z” in Column (f).

(46)

Z Code Date Acquired

ZPTII 1B

Enter the date from Form 8949, Part II, Line 1, Column (b).

Enter the underlined data or enter only if there is a “Z” in Column (f).

(47)

Z Code Amount of Adjustment

ZPTII 1G $

Enter the amount from Form 8949, Part II, Line 1, Column (g).

Enter the underlined data or enter only if there is a “Z” in Column (f).

(48)

Z Code Indicator Part II Form 8949

ZPTII IND

★★★★★★

Enter "1" if additional Z value is present in Column (f) in Part II.

(49)

Y Code EIN

YPTII 1A

Enter the EIN from Form 8949, Part II, Line 1, Column (a).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(50)

Y Code Date Sold or Disposed of

YPTII 1C

Enter the date from Form 8949, Part II, Line 1, Column (c).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(51)

Y Code Recaptured Deferral Amount

YPTII 1G $

Enter the amount Form 8949, Part II, line 1, Column (g).

Enter the underlined data or enter only if there is a “Y” in Column (f).

(52)

Y Code Indicator Part II 8949

YPTII IND

★★★★★★

Enter "1" if additional Y value is present in Column (f) in Part II.

The amount on this line appears as a negative always.

(14)

Sch E Loss Not Allowed In A Prior Year Checkbox

SCHE 27CKBX

Enter the numeric digit from Sch. E, Line 27 as follows:

Enter "1" - If Yes box is checked.

Enter "2" - If No box is checked.

Enter "3" - If both boxes are checked.

If Blank, press .

(15)

Sch E Total Passive and Nonpassive Income

SCHE 30 $

Enter the amount from Sch. E line 30.

(16)

Sch E Total Passive Loss, Nonpassive Loss and Expenses

SCHE 31 $

MINUS (-)

Enter the amount from Sch. E line 31.

The amount on this line appears as a negative always.

(17)

Sch E Net Farm Rental Income Loss

SCHE 40 $

MINUS (-)

Enter the amount from Sch. E line 40.

(18)

Sch E Reconciliation of Farming and Fishing Income

SCHE 42 $

MINUS (-)

Enter the amount from Sch. E line 42.

(19)

Sch E Reconciliation of Real Estate Professionals

SCHE 43 $

MINUS (-)

Enter the amount from Sch. E line 43.

(20)

Sch F NAICS Code

SCHF B

Enter the number from Sch. F, line b.

(21)

Sch F Cost of Livestock

SCHF 1B $

Enter the amount from Sch. F line 1b.

(22)

Sch F Livestock Sales

SCHF 1C $

Enter the amount from Sch. F line 1c.

(23)

Sch F Sale of Livestock and Other Products

SCHF 2 $

Enter the amount from Sch. F line 2.

(24)

Sch F Cooperative Distributions

SCHF 3A $

Enter the amount from Sch. F line 3a.

(25)

Sch F Cooperative Distributions Taxable

SCHF 3B $

Enter the amount from Sch. F line 3b.

(26)

Sch F Agricultural Program Payments

SCHF 4A $

Enter the amount from Sch. F line 4a.

(27)

Sch F Agricultural Program Payments Taxable

SCHF 4B $

Enter the amount from Sch. F line 4b.

(28)

Sch F CCC Loans Forfeited Tax

SCH 5B $

Enter the amount from Sch. F line 5b.

(29)

Sch F Crop Insurance Proceeds

SCH 6A $

Enter the amount from Sch. F line 6a.

(30)

Sch F Crop Insurance Proceeds and Federal Disaster Payments

SCH 6B $

Enter the amount from Sch. F line 6b.

(31)

Sch F Custom Hire Income

SCHF 7 $

Enter the amount from Sch. F line 7.

(32)

Sch F Other Income Including Federal and State Gasoline or Fuel Tax Credit or Refund

SCHF 8 $

Enter the amount from Sch. F line 8.

(33)

Sch F Gross Income

SCHF 9 $

Enter the amount from Sch. F line 9.

(34)

Sch F Total Expenses

SCHF 33 $

Enter the amount from Sch. F line 33.

(35)

Sch F Cooperative Distributions

SCHF 38A $

Enter the amount from Sch. F line 38a.

(36)

Sch F Accrual Cooperative Distributions Taxable

SCHF 38B $

Enter the amount from Sch. F line 38b.

(37)

Sch F Accrual Agricultural Program Payments

SCHF 39A $

Enter the amount from Sch. F line 39a.

(38)

Sch F Accrual CCC Loans Forfeited

SCHF 40B $

Enter the amount from Sch. F line 40b.

(39)

Sch F Accrual Other Income

SCHF 43 $

Enter the amount from Sch. F line 43.

(40)

Sch F Accrual Total Income Before Adjustments

SCHF 44 $

Enter the amount from Sch. F line 44.

(41)

Sch F Accrual Gross Income

SCHF 50 $

Enter the amount from Sch. F line 50.

Never enter an amount without a corresponding Credit Reference Number (CRN), nor a CRN without a corresponding money amount.

Elem. No.

Form 4136 Section 15 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "15" .

(2)

Amount of Claim 1

AMT1(D) $

Enter the first amount from Column (d).

(3)

Credit Reference Number 1

CRN1(E)

Enter the CRN from Column (e) following the first amount.

(4)

Amount of Claim 2

AMT2(D) $

Enter the second amount from Column (d).

(5)

Credit Reference Number 2

CRN2(E)

Enter the CRN from Column (e) following the second amount.

(6)

Amount of Claim 3

AMT3(D) $

Enter the third amount from Column (d).

(7)

Credit Reference Number 3

CRN3(E)

Enter the CRN from column (e) following the third amount.

(8)

Amount of Claim 4

AMT4(D) $

Enter the fourth amount from Column (d).

(9)

Credit Reference Number 4

CRN4(E)

Enter the CRN from Column (e) following the fourth amount.

(10)

Amount of Claim 5

AMT5(D) $

Enter the fifth amount from Column (d).

(11)

Credit Reference Number 5

CRN5(E)

Enter the CRN from Column (e) following the fifth amount.

(12)

Amount of Claim 6

AMT6(D) $

Enter the sixth amount from Column (d).

(13)

Credit Reference Number 6

CRN6(E)

Enter the CRN from column (e) following the sixth amount.

(14)

Amount of Claim 7

AMT7(D) $

Enter the seventh amount from Column (d).

(15)

Credit Reference Number 7

CRN7(E)

Enter the CRN from Column (e) following the seventh amount.

(16)

Amount of Claim 8

AMT8(D) $

Enter the eighth amount from Column (d).

(17)

Credit Reference Number 8

CRN8(E)

Enter the CRN from Column (e) following the eighth amount.

(18)

Amount of Claim 9

AMT9(D) $

Enter the ninth amount from Column (d).

(19)

Credit Reference Number 9

CRN9(E)

Enter the CRN from Column (e) following the ninth amount.

(20)

Amount of Claim 10

AMT10(D) $

Enter the tenth amount from Column (d).

(21)

Credit Reference Number 10

CRN10(E)

Enter the CRN from Column (e) following the tenth amount.

(22)

Amount of Claim 11

AMT11(D) $

Enter the eleventh amount from Column (d).

(23)

Credit Reference Number 11

CRN11(E)

Enter the CRN from Column (e) following the eleventh amount.

(24)

Amount of Claim 12

AMT12(D) $

Enter the twelfth amount from Column (d).

(25)

Credit Reference Number 12

CRN12(E)

Enter the CRN from Column (e) following the twelfth amount.

(26)

Amount of Claim 13

AMT13(D) $

Enter the thirteenth amount from Column (d).

(27)

Credit Reference Number 13

CRN13(E)

Enter the CRN from Column (e) following the thirteenth amount.

(28)

Amount of Claim 14

AMT14(D) $

Enter the fourteenth amount from Column (d).

(29)

Credit Reference Number 14

CRN14(E)

Enter the CRN from Column (e) following the fourteenth amount.

(30)

Amount of Claim 15

AMT15(D) $

Enter the fifteenth amount from Column (d).

(31)

Credit Reference Number 15

CRN15(E)

Enter the CRN from Column (e) following the fifteenth amount.

(32)

Amount of Claim 16

AMT16(D) $

Enter the sixteenth amount from Column (d).

(33)

Credit Reference Number 16

CRN16(E)

Enter the CRN from Column (e) following the sixteenth amount.

(34)

Amount of Claim 17

AMT17(D) $

Enter the seventeenth amount from Column (d).

(35)

Credit Reference Number 17

CRN17(E)

Enter the CRN from Column (e) following the seventeenth amount.

(36)

Amount of Claim 18

AMT18(D) $

Enter the eighteenth amount from Column (d).

(37)

Credit Reference Number 18

CRN18(E)

Enter the CRN from Column (e) following the eighteenth amount.

(38)

Amount of Claim 19

AMT19(D) $

Enter the nineteenth amount from Column (d).

(39)

Credit Reference Number 19

CRN19(E)

Enter the CRN from Column (e) following the nineteenth amount.

(40)

Amount of Claim 20

AMT20(D) $

Enter the twentieth amount from Column (d).

(41)

Credit Reference Number 20

CRN20(E)

Enter the CRN from Column (e) following the twentieth amount.

Enter the Check box digit from Form 8978 first. If Form 8978 is not present, enter from Form 8978 Sch. A, if attached.

(3)

Total Additional Reporting Year Tax

L14

MINUS (-) ★★★★★★

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.

If blank, Enter "0" .

(4)

Net 965 Tax Liability Transferred 1

J1 TAX $

MINUS (-)

Enter the amount from Part I, Column (j).

(5)

Tax Identification Number 1

K1 TIN

Enter the TIN from Part I, Column (k) line 1.

(6)

Part IV Indicator

PTIV IND

Enter the edited digit to the right of Part IV Form 965-A

(7)

Election or Transfer Year 2

A2 Year

Enter the last two positions of the tax year Part I, Column (a) line 2.

(8)

Net 965 Tax Liability Transferred 2

J2 TAX $

MINUS (-)

Enter the amount from Part I, Column (j) line 2.

(9)

Tax Identification Number 2

K2 TIN

Enter the TIN from Part I, Column (k) line 2.

(10)

Election or Transfer Year 3

A3 Year

Enter the last two positions of the tax year Part I, Column (a) line 3.

(11)

Net 965 Tax Liability Transferred 3

J3 TAX $

MINUS (-)

Enter the amount from Part I, Column (j) line 3.

(12)

Tax Identification Number 3

K3 TIN

Enter the TIN from Part I, Column (k) line 3.

(13)

Election or Transfer Year 4

A4 Year

Enter the last two positions of the tax year Part I, Column (a) line 4.

(14)

Net 965 Tax Liability Transferred 4

J4 TAX $

MINUS (-)

Enter the amount from Part I, Column (j) line 4.

(15)

Tax Identification Number 4

K4 TIN

Enter the TIN from Part I, Column (k) line 4.

(16)

Election or Transfer Year 5

A5 Year

Enter the last two positions of the tax year Part I, Column (a) line 5.

(17)

Net 965 Tax Liability Transferred 5

J5 TAX $

MINUS (-)

Enter the amount from Part I, Column (j) line 5.

(18)

Tax Identification Number 5

K5 TIN

Enter the TIN from Part I, Column (k) line 5.

(19)

Net 965 Tax Liability Triggered 1

F1 TAX $

MINUS (-)

Enter the amount from Part IV, Column (f) line 1.

(20)

Net 965 Tax Liability Triggered 2

F2 TAX $

MINUS (-)

Enter the amount from Part IV, Column (f) line 2.

(21)

Net 965 Tax Liability Triggered 3

F3 TAX $

MINUS (-)

Enter the amount from Part IV, Column (f) line 3.

(22)

Net 965 Tax Liability Triggered 4

F4 TAX $

MINUS (-)

Enter the amount from Part IV, Column (f) line 4.

(23)

Net 965 Tax Liability Triggered 5

F5 TAX $

MINUS (-)

Enter the amount from Part IV, Column (f) line 5.

(24)

Total

IV TOTAL $

★★★★★★

Enter the amount from Part IV, Column (i) total line.

If greater than 9999, enter 9999.

(6)

Number of Full Time Employees

LN2

Enter the number from Form 8941, Line 2.

Round to the next lowest whole number if not otherwise a whole number.

(7)

Average Annual Wages

LN3 $

Enter the amount from Line 3.

(8)

Health Insurance Premium Paid

LN4 $

Enter the amount from Line 4.

(9)

Premium You Would Have Paid

LN5 $

Enter the amount from Line 5.

(10)

Premium Subsidies Paid

L10 $

Enter the amount from Line 10.

(11)

Number of Employees with Premiums

L13

Enter the number from 8941, Line 13.

If greater than 9999, enter 9999.

(12)

Number of Full Time Employees with Premiums Paid Under Qualified Arrangement

L14

Enter number from Line 14.

(13)

Credit for Small Employer

L15 $

Enter the amount from Line 15.

(14)

Sum of 12 and 15

L16 $

Enter the amount from Line 16.

(15)

Amount Allocated to Patrons

L17 $

Enter the amount from Line 17.

(16)

Cooperatives, Estates, Trusts Credit

L18 $

Enter the amount from Line 18.

Enter a space for illegible characters. Do not enter two consecutive spaces.

(3)

First Placed in Service Date

1A L3

Enter the date from the First Schedule A, Part I, Line 3.

(4)

First Tentative Credit Amount

1A 9$

Enter the amount from the First Schedule A, Part II, Line 9.

(5)

Business Use of New Clean Vehicle

1A L11$

Enter the amount from the First Schedule A Part II, Line 11.

(6)

First Smaller of Line 15 or Line 16

1A L17$

Enter the amount from First Schedule A, Part IV, Line 17.

(7)

First Smaller of Line 24 or Line 25

1A L26$

Enter the amount from the First Schedule A, Part V, Line 26.

(8)

VIN 1 Valid Indicator

VIN1 IND

If this indicator is “1”, it will generate a new ERS error code for CVC.

(9)

Second Vehicle Identification Number (VIN)

2A L2

Enter up to 17 characters as shown from Second Schedule A, Part I, Line 2, Column (a).

Enter a space for illegible characters. Do not enter two consecutive spaces.

(10)

Second Placed in Service Date

2A L3

Enter the date from the Second Schedule A, Part I, Line 3.

(11)

Second Tentative Credit Amount

2A 9$

Enter the amount from the Second Schedule A, Part II, Line 9.

(12)

Business Use of New Clean Vehicle

2A L11$

Enter the amount from the Second Schedule A Part II, Line 11.

(13)

Second Smaller of Line 15 or Line 16

2A L17$

Enter the amount from the Second Schedule A, Part IV, Line 17.

(14)

Second Smaller of Line 24 or Line 25

2A L26$

Enter the amount from the Second Schedule A, Part V, Line 26.

(15)

VIN 2 Valid Indicator

VIN2 IND

If this indicator is “1”, it will generate a new ERS error code for CVC.

(16)

Form 8936 Sch. A Indicator

IND

Enter the edited digits from the bottom right margin of Page 2 of Form 8936 Sch A.

2 or Less Form(s) 8936 Sch. A attached, enter a "0" .

More Than 2 Forms 8936 Sch. A attached enter "1" .

If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return.

(7)

ZIP Key

ZIP KEY

Enter the ZIP Key.

If the address is the same as on the previous return, press only. The entry will be duplicated from the previous return.

(8)

Tax Period

TAXPR

Enter the edited tax period from the upper right portion of the return.

(9)

Condition Codes

CC

Enter the edited characters from the dotted portion of Line 1a.

(10)

Return Processing Code

01RPC

Enter the edited characters shown in the right margin of Section 1

Valid characters are alpha A-Z and numeric 1-9.

Enter a pound sign (#) for each illegible character.

If no data is present press <F7 to override.

(10)

Received Date

RDATE

Enter the date as stamped or edited on the face of the return.

(11)

ERS Action Code

ACTCD

Enter the edited digits from the lower left margin.

(12)

In Care of Name Line

C/O NAME

Enter the in care of name if shown.

(13)

Foreign Address

FGN ADD

Enter the foreign address information as shown or edited from the entity area.

(14)

Street Address

ADD

Enter the street address information as shown or edited in the entity area of the form.

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.

Ogden Submission Processing Center (OSPC) only.

(15)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, ONLY enter the foreign country code.

(16)

State

ST

Enter the standard state abbreviation from the entity area of the return.

If inputting a foreign address, enter a period (.) in this field.

(17)

ZIP Code

ZIP

Enter the ZIP Code from the entity area of the return.

If inputting a foreign address, leave this field blank. Press to continue.

(18)

Number of QFTs

LN4

If Form 1041-QFT, enter the digits from line 4; otherwise, press .

Data for prompts ES-1 through ES-7 will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9 in the following format: X-Y where X represents the edit sheet line number and Y represents the data to be entered.

Elem. No.

Form 1041-QFT Section 03 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "03" .

(2)

Remittance Amount

RMT

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3)

Interest Income

L1A $

Enter the amount from line 1a.

(4)

Ordinary Dividends

L2A $

Enter the amount from line 2a.

(5)

Qualified Dividends

L2B $

Enter the amount from line 2b.

(6)

Capital Gain/Loss

LN3 $

MINUS (−)

Enter the amount from line 3.

(7)

Other Income/Loss

LN4 $

MINUS (−)

Enter the amount from line 4.

(8)

Total Income/Loss

LN5 $

MINUS (−) ★★★★★★

Enter the amount from line 5.

(9)

Taxes

LN6 $

Enter the amount from line 6.

(10)

Trustee Fees

LN7 $

Enter the amount from line 7.

(11)

Attorney, Accountant, and Return Preparer Fees

LN8 $

Enter the amount from line 8.

(12)

Other Deductions

LN9 $

Enter the amount from line 9.

(13)

Total Deductions

L10 $

Enter the amount from line 10.

(14)

Taxable Income

L11 $

Enter the amount from line 11.

(15)

Audit Code

ES-1

Enter the code from the margin to the left of the deduction area.

(16)

ESBT Indicator

ES-2

Enter the code from the margin to the left of the deduction area.

(17)

Pooled Income Indicator

ES-3

Enter the code from the margin to the left of the deduction area.

(18)

Penalty/Interest Code

ES-4

Enter the code from the margin to the left of the deduction area.

(19)

Missing Schedule Code

ES-5

Enter the code from the margin to the left of the deduction area.

(20)

Installment Sales Indicator

ES-6

Enter the code from the margin to the left of the deduction area.

(21)

Historic Structure Code

ES-7

Enter the code from the margin to the left of the deduction area.

See IRM 3.24.38.3.4.14.22 for specific examples.

(11)

Type of Depositor Account

21D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 21d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 21d is marked and Line 21c AND Line 21e are blank, press .

When is pressed, the system generates a “C”.

(12)

Depositor Account Number

21E

★★★★★★ This is a MUST ENTER field if "Line 21c or Line 21d " contain an entry.

Enter the alpha/numeric Account Number from line 21e.

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 if:

21e is not present and there is data on Line 21c.

an illegible character is present in either 21c or 21e.

one or more characters have been altered, white-out, or marked through in either Line 21c or Line 21e.

one or more characters have been written over to CHANGE an existing entry in either Line 21c or Line 21d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 21e.

(13)

DAN For Verification

21E

★★★★★★ This is a MUST ENTER field if "Line 21e" contains data.

Enter Line 21eagain for verification.

If entry does not match Element (11), 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 Line 21e (DAN) fields agree.

(14)

Discuss with Preparer Checkbox

CKBX

Enter a "1" if only the "Yes" box is checked. Otherwise, press .

(15)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(16)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(17)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

(18)

Elective Payment Amount from Form 3800

L18

Enter the amount from line 18.

Data for prompts ES-1 through ES-7 will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9 in the following format: X-Y where X represents the edit sheet line number and Y represents the data to be entered.

Elem. No.

Form 1041-N Section 03 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "03" .

(2)

Remittance Amount

RMT

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3)

Interest Income

L1A $

Enter the amount from line 1a.

(4)

Ordinary Dividends

L2A $

Enter the amount from line 2a.

(5)

Qualified Dividends

L2B $

Enter the amount from line 2b.

(6)

Capital Gain/Loss

LN3 $

MINUS (−)

Enter the amount from line 3.

(7)

Other Income/Loss

LN4 $

MINUS (−)

Enter the amount from line 4.

(8)

Total Income/Loss

LN5 $

MINUS (−) ★★★★★★

Enter the amount from line 5.

(9)

Taxes

LN6 $

Enter the amount from line 6.

(10)

Trustee Fees

LN7 $

Enter the amount from line 7.

(11)

Attorney, Accountant, and Return Preparer Fees

LN8 $

Enter the amount from line 8.

(12)

Other Deductions

LN9 $

Enter the amount from line 9.

(13)

Allowable Miscellaneous Itemized Deductions

L10 $

Enter the amount from line 10.

(14)

Exemption

L11 $

Enter the amount from line 11.

(15)

Total Deductions

L12 $

Enter the amount from line 12.

(16)

Taxable Income

L13 $

Enter the amount from line 13.

(17)

Audit Code

ES-1

Enter the code from the margin to the left of the deduction area.

(18)

ESBT Indicator

ES-2

Enter the code from the margin to the left of the deduction area.

(19)

Pooled Income Indicator

ES-3

Enter the code from the margin to the left of the deduction area.

(20)

Penalty/Interest Code

ES-4

Enter the code from the margin to the left of the deduction area.

(21)

Missing Schedule Code

ES-5

Enter the code from the margin to the left of the deduction area.

(22)

Installment Sales Indicator

ES-6

Enter the code from the margin to the left of the deduction area.

(23)

Historic Structure Code

ES-7

Enter the code from the margin to the left of the deduction area.

See IRM 3.24.38.3.4.14.22 for specific examples.

(11)

Type of Depositor Account

22D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 22d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 22d is marked and Line 22c AND Line 22e are blank, press .

When is pressed, the system generates a “C”.

(12)

Depositor Account Number

22E

★★★★★★ This is a MUST ENTER field if "Line 22c or Line 22d" contain an entry.

Enter the alpha/numeric Account Number from line 20e.

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 if:

22e is not present and there is data on Line 22c.

an illegible character is present in either 22c or 22e.

one or more characters have been altered, white-out, or marked through in either Line 22c or Line 22e.

one or more characters have been written over to CHANGE an existing entry in either Line 22c or Line 22d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 20e.

(13)

DAN For Verification

22E

★★★★★★ This is a MUST ENTER field if "Line 22e" contains data.

Enter Line 22eagain for verification.

If entry does not match Element (11), 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 Line 22e (DAN) fields agree.

(14)

Discuss with Preparer Checkbox

CKBX

Enter a "1" if only the "Yes" box is checked. Otherwise, press .

(15)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(16)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(17)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

(18)

Elective Payment Election from Form 3800

L19

Enter the amount from line 19.