Section 15. Partnership Return of Income

(1) This transmits revised IRM 3.24.15, ISRP System, Partnership Return of Income.

(1) Exhibit 3.24.15-5 Section 06 Updated field names for L13a, L33Y/N, and L33.... Some of these changes incorporate IPU 25U0324 dated 3/10/2025.

(2) Exhibit 3.24.15-6 Section 07 Updated field names for 16a CKBX and 31/32a, added new direct deposit fields.

(3) Exhibit 3.24.15-8 Section 10 Removed fields for entries from Form 4797 (moving to NEW Section 12) and added new field Form 8824 L5$.

(4) Exhibit 3.24.15-9 NEW Section 12 Form 4797.

(5) Exhibit 3.24.15-13 Added fields 1L(b), 1L(f), and 1L(g).

(6) Exhibit 3.24.15-17 NEW Section 27 Form 8283.

(7) Several editorial changes were made throughout this IRM to correct spelling, grammatical, or punctuation errors and ensure Plain Writing standards are followed.

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 1065, U.S. Return of Partnership Income

Form 1065-B, U.S. Return of Income for Electing Large Partnerships - 2017 and prior years

Form 1125-A, Cost of Goods Sold

Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties

Form 8913, Credit For Federal Telephone Excise Tax Paid

Form 5884-B, New Hire Retention Credit

Form 8941, Credit for Small Employer Health Insurance Premiums

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 COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

Audience: General 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/Return Processing 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 is responsible for monitoring operational performance for their campus.

The Operations Manager is responsible for monitoring operational performance for their operation.

The team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

The team employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Reports: System control reports are on the Control-D WebAccess 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 3.11.15

Return of Partnership Income C&E Form 1065

IRM 3.12.15

Partnership Income Form 1065 (ERS)

IRM 3.12.38

BMF General Instructions (ERS)

IRM 3.24.38

ISRP System, BMF General Instruction

The following are the control document(s) from which data may be transcribed:

Form 813, Document Register

Form 1332-BBTS, Block and Selection Record

Form 3893, Re-Entry Document Control

FORM

PROGRAM NUMBER

TAX CLASS and DOCUMENT CODE

Form 1065

12200

265, 267

Form 1065-B

12220

268

Section 01 will be entered and verified in all cases. Section 03 will be verified if it fails to zero balance. Sections 05 through 08 will be Entered and verified if data is present.

Input the "Yes" /"No" check boxes as follows unless otherwise instructed:

IF

THEN

the "Yes" box is checked,

enter "1" .

the "No" box is checked,

enter "2" .

BOTH boxes are checked,

enter "3" .

NEITHER box is checked,

press .

Enter the PIA/NAICS code exactly as shown except as follows.

If more than one code is present, enter the first one.

If the code is other than 4 or 6 digits, enter zero (0).

If there are any illegible digits, enter zero (0).

The following exhibits represent specific data entry procedures.

Form 1332-BBTS, Block and Selection Record, OR

Form 3893, Re-Entry Document Control

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Service Center (SC) Block Control

ABC

The screen displays the Alphanumeric 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 1332-BBTS- from the "Document Locator No." box.

Form 3893- from box 2.

The EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

Enter the batch number as follows:

Form 813, Form 1332-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, Form 1332 - 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 - shown as the "Total" or if adjusted, as the "Adjusted Total" .

Form 3893 - from box 5.

Enter DOLLARS AND CENTS.

(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 a Form 3893, enter the digit from box 12 (current or otherwise).

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 a "2" if:

Form 813, Form 1332 - "RPS" is edited or stamped in the upper center margin, or "RRPS" is in the block header of Form 1332

Form 3893 - box 13 is checked.

Data for prompts ES-1 through ES-7 will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in X-Y format: where X represents the edit sheet line number and Y represents the data to be transcribed.

Elem. No.

FORM 1065 Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER#

Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

Enter the Check Digit if present.

(4)

Name Control

NC

If the Check Digit is not present, enter the Name Control.

(5)

Employer Identification Number (EIN)

EIN

Enter the EIN from the preprinted label or from EIN, Box D.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

If "SR" is edited in the top left portion of the return between the form number and form title, enter an "N" . Do "NOT" enter the address even if prompted.

(7)

Street Key

STREET KEY

Enter Street Key.

(8)

ZIP Key

ZIP KEY

Enter ZIP Key.

(9)

Tax Period

TAXPR

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

(10)

In Care of Name Line

C/O NAME

Enter the in care of name if shown.

(11)

Foreign Address

FGN ADD

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

Ogden Submission Processing Center (OSPC) only.

(12)

Street Address

ADDR

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 shown.

(13)

City

CITY

Enter the city from the entity area of the return.

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

(14)

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.

(15)

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.

(16)

Received Date

RDATE

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

(17)

Condition Codes

CCC

Enter the edited codes from the dotted portion of Line 1a. If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element. If a "G" Condition Code and the document is a remittance, press and proceed to Section 03.

(18)

Return Processing Code

01RPC

★★★★★★

Enter the edited characters on Page 1, in the right margin next to line 1c.

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

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

If no data is present press to override.

(19)

Tax Period Beginning Date

YRBEGDT

Enter tax period beginning (in MMDDYY format) when edited to the left of Form 1065 title area at the top of the form.

(20)

Principal Industry/ NAICS Codes

BOXC

Enter the underlined code in the upper right corner of the label. If no code is underlined, enter from Box C. If "SR" is edited above "Form 1065" in the upper left portion of the return, press .

(21)

Date Business Started

BOXE

Enter the date shown or edited from Box "E" in YYYYMM format. All six digits must be entered. If "SR" is edited above "Form 1065" in the upper left portion of the return, press .

If Date Business Started is incomplete or missing, press .

(22)

Number of Schedules K-1

LNI

Enter from Line I. If "SR" is edited above "Form 1065" in the upper left portion of the return:

and this is a non-remittance return, end the document after this element.

and this is a remittance return, press after this element and continue to Section 03.

(23)

Schedule C and M-3 Checkbox

BOXJ

Enter a "1" if the box is checked on line J.

(24)

Salary and Wage Code

L9RT

Enter the edited "1" from the right of Line 9.

(25)

EPMF Code

19RT

Enter the edited digit from the right of Line 19.

(26)

Audit Codes

ES-1

Enter from the margin to the left of the Deductions section.

Up to nine (9) one-digit audit codes can be transcribed.

(27)

Special Income Code

ES-2

Enter from the margin to the left of the Deductions section.

(28)

Installment Sales Indicator

ES-3

Enter from the margin to the left of the Deductions section.

(29)

Non-Recourse Loan Code

ES-4

Enter from the margin to the left of the Deductions section.

(30)

Missing Information Code

ES-5

Enter from the margin to the left of the Deductions section.

(31)

Historic Structure Code

ES-6

Enter from the margin to the left of the Deductions section.

(32)

Penalty and Interest Code

ES-7

Enter the edited code from the margin to the left of the Deductions section.

(33)

ERS - Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Only transcribe for TY 2017 or prior returns.

(6)

Accounting Method

BOXH

Enter "1" , "2" or "3" representing the box checked on line H.

If more than one or no box is checked, press .

(7)

Gross Receipts or Sales

L1A $

MINUS (−)

Enter the amount from Line 1a.

(8)

Returns and Allowances

L1B $

MINUS (−)

Enter the amount from Line 1b.

(9)

Cost of Goods Sold

L2 $

MINUS (−)

Enter the amount from Line 2.

(10)

Ordinary Income (Loss)

L4 $

MINUS (−)

Enter the amount from Line 4.

(11)

Net Farm Profit (Loss)

L5 $

MINUS (−)

Enter the amount from Line 5.

(12)

Net Ordinary Gain (Loss)

L6 $

MINUS (−)

Enter the amount from Line 6.

(13)

Other Income (Loss)

L7 $

MINUS (−)

Enter the amount from Line 7.

(14)

Total Income (Loss)

L8 $

MINUS (−) ★★★★★★

Enter the amount from Line 8.

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no keying errors, press to continue.

Form 1065 Lines (24) - (32) transcription fields are located in Section 07 after element (24) Partners Capital Accounts End of Year.

Elem. No.

FORM 1065 Section 05 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, Enter "05" .

(2)

Salary and Wages

LN9 $

Enter the amount from Line 9.

(3)

Payments to Partners

L10 $

Enter the amount from Line 10.

(4)

Repairs/Maintenance

L11 $

MINUS (−)

Enter the amount from Line 11.

(5)

Bad Debts

L12 $

MINUS (−)

Enter the amount from Line 12.

(6)

Rent

L13 $

Enter the amount from Line 13.

(7)

Taxes

L14 $

Enter the amount from Line 14.

(8)

Interest

L15 $

Enter the amount from Line 15.

(9)

Depreciation Deduction

16C $

MINUS (−)

Enter the amount from Line 16c.

(10)

Depletion Deduction

L17 $

MINUS (−)

Enter the amount from Line 17.

(11)

Retirement Plans

L18 $

MINUS (−)

Enter the amount from Line 18.

(12)

Employment Benefit Program

L19 $

MINUS (−)

Enter the amount from Line 19.

(13)

Energy Efficient Deduction

L20 $

MINUS (−)

Enter the amount from Line 20.

(14)

Other Deductions

L21 $

MINUS (−)

Enter the amount from Line 21.

(15)

Total Deductions

L22 $

MINUS (−)

Enter the amount from Line 22.

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press and continue.

(16)

Ordinary Income (Loss)

L23 $

MINUS (−) ★★★★★★

Enter the amount from Line 23.

(17)

3.5% Write-in Tax

23XTRA

Enter the amount edited in the right margin next to line 23.

Form 1065 Lines (24) - (32) transcription fields are located in Section 07 after element (24) Partners Capital Accounts End of Year.

(18)

Discuss with Preparer Checkbox

CKBX

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

(19)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(20)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(21)

Preparer's Telephone #

TEL#

Enter preparer's telephone number.

Transcribe elements (10), (12), and (27) for Tax Year 2023 and Subsequent.

Elem. No.

FORM 1065, Schedule B Section 06 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

What Type of Partnership

SCHB1

★★★★★★

Enter "1" thru "6" representing the box checked or "3" if edited next to any of the checkboxes. Enter "1" for a, and "2" for b, etc.

If more than one box is checked, enter the digit representing the first box checked. If there is no entry, press to override the "MUST Enter" message.

(3)

Any Partners, Partnerships?

LN2

Enter from the Yes/No check boxes, Schedule B, Line 2 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 .

Only transcribe for TY 2017 or prior returns.

(4)

Ownership Foreign Entity 50%

L2A

Enter from the "Yes/No" check boxes, Schedule B, Line 2a.

(5)

Ownership Individual Estate 50%

L2B

Enter from the "Yes/No" check boxes, Schedule B, Line 2b.

(6)

Ownership Foreign/Domestic Corporation 50%

L3A

Enter from the "Yes/No" check boxes, Schedule B, Line 3a.

(7)

Ownership of Foreign Partnership / Trust

L3B

Enter from the "Yes/No" check boxes, Schedule B, Line 3b.

(8)

Partnership Level Top Treatment Election

LN5

Enter from the "Yes/No" check boxes, Schedule B, Line 5.

Only transcribe for TY 201811 or prior returns

(9)

Distribution of Property Code

CKBX 10A

Enter from the Yes/No check boxes, Checkbox 10a 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 .

(10)

Partnership Make a Basis Adjustment Under Section 743(b)

CKBX 10B

Enter from the Yes/No check boxes, Checkbox 10b 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 .

Tax year 2023 and subsequent only.

(11)

Section 743(b) adjustment

L10B $

Enter the amount from Schedule B, Line 10b, First Line, Net Positive Amount.

(12)

Basis Adjustment Under Section 734(b)

CKBX 10C

Enter from the Yes/No check boxes, Checkbox 10c 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 .

Tax year 2023 and subsequent only.

(13)

Section 734(b) Adjustment

L10C $

Enter the amount from Schedule B, Line 10c, First Line, Net Positive Amount.

(14)

Partnership Required to Adjust the Basis

CKBX 10D

Enter from the Yes/No check boxes, Checkbox 10d 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)

Number of Form 8858 Attached

L13a

Enter the number from Schedule B, line 13a.

(16)

Number of Form 8805 Attached

L14

Enter the number from Schedule B, line 14.

(17)

Does Partnership Have Foreign Partners

14Y/N

Enter from the "Yes/No" check boxes, Schedule B, Line 16.

Only transcribe for TY 2017 or prior returns.

(18)

Number of Form 8865 Attached

L15

Enter the number from Schedule B, line 15.

(19)

Number of Form 5471 Attached

L17

Enter the number from Schedule B, line 17.

(20)

Qualified Opportunity Fund Certification Checkbox

25Y/N

Enter from the Yes/No check boxes, Checkbox 25 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 .

(21)

Qualified Opportunity Fund Amount

L25

Enter the amount from Schedule B, Line 25.

(22)

Number of Foreign Partners

L26

Enter the number from Schedule B, Line 26.

(23)

Any Transfers Between Partnerships and Partners

27Y/N

Enter from the Yes/No check boxes, Checkbox 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 .

(24)

Partnership a Specified Affiliate

29A

Enter from the Yes/No check boxes, Checkbox Line 29a 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 .

(25)

Partnership an Expatriated Entity

29B

Enter from the Yes/No check boxes, Checkbox Line 29b 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 .

(26)

Partnership Receive, Sell, Exchange Digital Asset

CKBX30

Enter from the Yes/No check boxes, Checkbox Line 30 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 .

Tax year 2023 and subsequent only.

(27)

Partnership Electing Out Under 6221(b)

L33Y/N

Enter from the Yes/No check boxes, Checkbox Line 33 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 .

Tax Year 2023 and prior, enter from the edited line number.

(28)

Total From B-2 Part III Line 3

L33...

Enter the number from Schedule B, Line 33.

Tax Year 2023 and prior, enter from the edited line number.

Elements (25) - (32) transcription fields are located on the first page of the Form 1065, Lines 24-32.

Elem. No.

FORM 1065, Schedule K, L, and M-2 Section 07 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "07" .

(2)

Net Income from Rental Real Estate Activity

SCH-K2 $

MINUS (−)

Enter the amount from Line 2, Schedule K.

(3)

Gross Income from Other Rental

L3A $

MINUS (−)

Enter the amount from Line 3a, Schedule K.

(4)

Balance Net Income

L3C $

MINUS (−)

Enter the amount from line 3c, Schedule K.

(5)

Interest Income

LN5 $

MINUS (−)

Enter the amount from line 5, Schedule K.

(6)

Dividend Income

L6A $

MINUS (−)

Enter the amount from line 6a, Schedule K.

(7)

Royalty Income

LN7 $

MINUS (−)

Enter the amount from line 7, Schedule K.

(8)

Net Long Term Capital Gain/Loss

L9A $

MINUS (−)

Enter the amount from line 9a, Schedule K.

(9)

Net Gain/Loss Section 1231

L10 $

MINUS (−)

Enter the amount from line 10, Schedule K.

(10)

Other Income/Loss

L11 $

MINUS (−)

Enter the amount from line 11, Schedule K.

(11)

LIH Credit Section 42(j)(5)

15A $

MINUS (−)

Enter the amount from line 15a, Schedule K.

(12)

Other LIH Credits

15B $

MINUS (−)

Enter the amount from line 15b, Schedule K.

(13)

Qualified Rehabilitation Expenditure

15C $

MINUS (-)

Enter the amount from line 15c, Schedule K.

(14)

International Tax Reporting Checkbox

16a CKBX

★★★★★★

This line is reserved on Schedule K. Enter a "0" or press F7.

(15)

Foreign Gross Passive Income

16F $

MINUS (−)

Enter the amount from Line 16f, Schedule K.

For Tax Year 2020 and prior years only.

(16)

Foreign Gross Income

16H $

MINUS (−)

Enter the amount from Line 16h, Schedule K.

For Tax Year 2020 and prior years only.

(17)

Interest Expense

16I $

MINUS (−)

Enter the amount from Line 16i, Schedule K.

For Tax Year 2020 and prior years only.

(18)

Deductions Other

16J $

MINUS (−)

Enter the amount from Line 16j, Schedule K.

For Tax Year 2020 and prior years only.

(19)

Deductions Foreign Passive

16M $

MINUS (−)

Enter the amount from Line 16m, Schedule K.

For Tax Year 2020 and prior years only.

(20)

Deductions Foreign Other

16O $

MINUS (−)

Enter the amount from Line 16o, Schedule K.

For Tax Year 2020 and prior years only.

(21)

Total Foreign Taxes

16P $

MINUS (−)

Enter the amount from Line 16p, Schedule K.

For Tax Year 2020 and prior years only.

(22)

Reduction in Taxes

16Q $

MINUS (−)

Enter the amount from Line 16q, Schedule K.

For Tax Year 2020 and prior years only.

(23)

Mortgages, Notes, Bonds 1 Year or More

PG5-19B (D) $

MINUS (−)

Enter the amount from Line 19b, Col. D., Schedule L.

(24)

Partners Capital Accounts End of Year

M2-L9 $

MINUS (−) ★★★★★★

Enter the amount from Line 9, Schedule M2.

(25)

Completed Long-Term Contracts

L24 $

Enter the amount from Line 24.

(26)

Income Forecast Method

L25 $

Enter the amount from Line 25.

(27)

BBA AAR Imputed Underpayment

L26 $

Enter the amount from Line 26.

(28)

Other Taxes

L27 $

Enter the amount from Line 27.

(29)

Total balance due. Add lines 24 through 27.

L28 $

Enter the amount from Line 28.

(30)

Elective Payment Election Amount from Form 3800

L29 $

Enter the amount from Line 29.

(31)

Payment

L30 $

Enter the amount from Line 30.

(32)

Tax Due/Overpayment

31/32a

MINUS (−) ★★★★★★

Enter the amount from line 31 or line 32 as follows:

Enter the amount from line 31, if present, and press .

If there is no entry on line 31, enter the amount from line 32 and press MINUS(-).

(33)

Routing Transit Number (RTN)

32b

Enter up to 9 digits of the RTN from Line 32b.

Ignore excess digits, alphas, blanks, or special characters shown.

Press if:

both Line 32b and Line 32d are blank.

an illegible character is present in either Line 32b or 32d.

one or more numbers have been altered, white-out, or marked through in either Line 32b or Line 32d.

one or more numbers have been written over to CHANGE an existing entry in either Line 32b or Line 32d.

See IRM 3.24.38.3.4.14.22 for specific examples.

(34)

Type of Depositor Account

32c

Enter the “S” or “C” that represents the box marked for Savings or Checking from line 32c.

If both boxes are marked, press .

If neither box is marked, press .

If Line 32c is marked and Line 32b AND Line 32d are blank, press .

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

(35)

Depositor Account Number (DAN)

32d

★★★★★★ This is a MUST ENTER field if “Line 32c” contains an entry.

Enter the alpha/numeric Depositor Account Number from Line 32d.

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:

Line 32d is not present and there is data in Line 32b.

an illegible character is present in either Line 32b or Line 32d.

one or more characters have been altered, white-out, or marked through in either Line 32b or Line 32d.

one or more characters have been written over to CHANGE an existing entry in either Line 32b or Line 32c.

If more than 17 characters, enter a pound sign (#) in the last position of Line 32d.

(36)

DAN for Verification

32d

★★★★★★ This is a MUST ENTER field if “Line 32c and Line 32d” contain data.

Enter Line 32d AGAIN for verification.

If entry does not match Element (35), 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 32d (DAN) fields agree.

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

(28)

Z Code Date Acquired

ZPT1 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).

(29)

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).

(30)

Z Code Indicator Part I Form 8949

ZPT1 IND

★★★★★★

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

(31)

Y Code EIN

YPT1 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).

(32)

Y Code Date Sold or Disposed of

YPT1 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)

(33)

Y Code Recaptured Deferral Amount

YPT1 1G $

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

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

(34)

Y Code Indicator Part I Form 8949 Indicator

YPT1 IND

★★★★★

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

(35)

Z Code EIN

ZPT2 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)

(36)

Z Code Date Acquired

ZPT2 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).

(37)

Z Code Amount of Adjustment

ZPT2 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).

(38)

Z Code Part I Form 8949 Indicator

ZPT2 IND

★★★★★★

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

(39)

Y Code EIN

YPT2 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).

(40)

Y Code Date Sold or Disposed of

YPT2 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).

(41)

Y Code Recaptured Deferral Amount

YPT2 1 G $

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

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

(42)

Y Code Part II Form 8949 Indicator

YPT2 IND

★★★★★★

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

(43)

Dispose of Any Investments Form 8996

INV CKBX

★★★★★★

Enter the numeric digit from the Checkbox on Line 5 of Form 8996.

Enter "1" - If Yes box is checked.

Enter "2" - If No box is checked.

Enter "3" - If both boxes are checked.

Enter "0" - If Blank.

(44)

Qualified Opportunity 6 Month

L7 $

Enter the amount from Form 8996 Part II line 7.

TY2020 enter from the edited line number.

(45)

Total Assets

L8 $

Enter the amount from Form 8996 Part II line 8.

TY2020 enter from the edited line number.

(46)

Qualified Opportunity Last Day of Tax Year

L10 $

Enter the amount from Form 8996 Part II line 10.

TY2020 enter from the edited line number.

(47)

Total Assets Last Day of Tax Year

L11 $

Enter the amount from Form 8996 Part II line 11.

TY2020 enter from the edited line number.

(48)

Divide Line by 2.0

L14

Enter the percentage from Form 8996 Part II line 14.

TY2020 enter from the edited line number.

(49)

Is Line Equal to or More than .90

L15

Enter the amount from Form 8996 Part III line 15.

TY2020 enter from the edited line number.

If greater than 9999, Enter 9999.

(6)

Number of full time employees

LN2

Enter the number from Form 8941, Line 2.

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

(7)

Average annual wages

LN3 $

Enter the amount from Form 8941, Line 3.

(8)

Health insurance premiums paid

LN4 $

Enter the amount from Form 8941, Line 4.

(9)

Premiums you would have paid

LN5 $

Enter the amount from Form 8941, Line 5.

(10)

Premium Subsidies Paid

L10 $

Enter the amount from Form 8941, Line 10.

(11)

Number of Employees With Premiums Paid Under Qualified Arrangement

L13

Enter the number from Form 8941, Line 13.

If more than 9999, Enter 9999.

(12)

Number of Full Time Employees With Premiums Paid Under Qualified Arrangement

L14

Enter the number from Form 8941, Line 14.

(13)

Credit for Small Employer

L15 $

Enter the amount from Form 8941, Line 15.

(14)

Sum of 12 and 15

L16 $

Enter the amount from Form 8941, Line 16.

(15)

Cooperatives, Estates, Trusts credit

L18$

Enter the amount from Form 8941, Line 18.

If box b(1) is marked, enter 1.

(3)

Donated Property Appraised Fair Market Value

L3A(c) $

Enter the amount from Line 3A, column (c).

(4)

Donated Property Date Acquired by Donor

L3A(d)

Enter the date from Line 3A, column (d) in MMYY format.

(5)

Donated Property Donor’s Cost or Adjusted Basis

L3A(f) $

Enter the amount from Line 3A, column (f).

(6)

Appraiser Signature Indicator

IV Sig Ind

Enter “1” if there is a signature present in the Part IV Appraiser signature area.

(7)

Appraiser Identifying Number

ID #

Enter nine digit Appraiser Identifying Number from Part IV.

(8)

Qualified Organization Property Received Date

Prop Date

Enter the date from Part V in MMDDYY format.

(9)

Charitable Organization Employer Identification Number

EIN

Enter the nine digit Employer Identification Number (EIN) from Part V.

(10)

Charitable Organization Authorized Signature Indicator

V Sig Ind

Enter “1” if there is a signature in the Part V Authorized signature area.

(11)

Multiple Form 8283 Attached

8283 Ind

Enter edited code, if present, from the bottom right margin.

pick up one digit before the decimal and up to 4 digits following the decimal.

(7)

Payments Received During the Year

PTII 21

★★★★★★

Enter the amount from Part II line 21

(8)

Payments Received in Prior Years

PTII 23

★★★★★★

Enter the amount from Part II line 23.

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

(3)

First Placed in Service Date

1A 13

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

(4)

First Tentative Credit Amount

1A II9$

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

(5)

Business Use of New Clean Vehicle

1A II11$

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

(6)

First Smaller of Line 15 or Line 16

1A IV17$

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

(7)

First Smaller of Line 24 or Line 25

1A V26$

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.

Only transcribe for prior years.

(9)

Second Vehicle Identification Number (VIN)

2A I2(A)

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 13

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

(11)

Second Tentative Credit Amount

2A II9$

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

(12)

Business Use of New Clean Vehicle

2A II11$

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

(13)

Second Smaller of Line 15 or Line 16

2A IV17$

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

(14)

Second Smaller of Line 24 or Line 25

2A V26$

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.

Only transcribe for prior years.

(16)

Form 8936 Sch. A Indicator

IND

Enter the edited digits from the bottom right margin of Page 3 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" .

Only transcribe this section for TY 2017 or prior returns.

Data for prompts ES-1 through ES-6 will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in X-Y format: where X represents the edit sheet line number and Y represents the data to be transcribed.

Elem. No.

FORM 1065-B and Edit Sheet Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER#

Enter the last two digits of the 13-digit DLN from the upper portion of the form.

(3)

Check Digit

CD

Enter the Check Digit if present.

(4)

Name Control

NC

If the Check Digit is not present, enter the Name Control.

(5)

EIN

EIN

Enter the EIN from the preprinted label or from EIN, Box D.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

If "SR" is edited above "Form 1065-B" in the upper left portion of the return, enter an "N" .

(7)

Street Key

STREET KEY

Enter the Street Key.

(8)

ZIP Key

ZIP KEY

Enter the ZIP Key.

(9)

Tax Period

TAXPR

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

(10)

In Care of Name Line

C/O NAME

Enter the in care of name if shown.

(11)

Foreign Address

FGN ADD

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

OSPC processing instructions only.

(12)

Street Address

ADDR

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.

(13)

City

CITY

Enter the city from the entity area of the return.

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

(14)

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.

(15)

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.

(16)

Received Date

RDATE

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

(17)

Condition Codes

CCC

Enter the edited codes from the upper middle margin.

If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element.

If a "G" Condition Code and the document is a remittance, press and continue to Section 03.

(18)

Tax Period Beginning

YRBEGDT

Enter tax period beginning in MMDDYYYY format, when edited to the left of Form title area at the top of the form.

(19)

Principal Industry/ NAICS Codes

BOXC

Enter the underlined code in the upper right corner of the label. If no code is underlined, enter from Box C. If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press .

(20)

Date Business Started

BOXE

Enter the date shown or edited from Box E in YYYYMM format. All 6 digits must be Entered. If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press .

If Date Business Started is incomplete or missing, press .

(21)

Number of Schedules K-1

LNI

Enter the number from Line I. If "SR" is edited above "Form 1065-B" in the upper left portion of the return:

and this is a non-remittance return, end the document after this element.

and this is a remittance return, press after this element and continue to Section 03.

(22)

Schedule M-3 Check box

BOXJ

Enter a "1" if the box is checked on line J.

(23)

Salary and Wage Code

L12RT

Enter the edited "1" to the right of Line 12.

(24)

EPMF Code

22RT

Enter the edited digit from the right of Line 22.

(25)

Audit Codes

ES-1

Enter from the margin to the left of the Deductions section.

(26)

Special Income Code

ES-2

Enter from the margin to the left of the Deductions section.

(27)

Installment Sales Indicator

ES-3

Enter from the margin to the left of the Deductions section.

(28)

Non-Recourse Loan Code

ES-4

Enter from the margin to the left of the Deductions section.

(29)

Missing Information Code

ES-5

Enter from the margin to the left of the Deductions section.

(30)

Historic Structure Code

ES-6

Enter from the margin to the left of the Deductions section.

(31)

ERS-Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1065-B Section 03 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Remittance

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. If "SR" is edited above "Form 1065-B" in the upper left portion of the return, end document after this element.

(3)

Total Assets

BOXF $

MINUS (-)

Enter the amount from box F.

(4)

Accounting Method

BOXH

)

Enter "1" , "2" , or "3" representing the box checked on line H.

If more than one box is checked, press .

(5)

Gross Receipts

L1A $

Enter the amount from line 1a.

(6)

Less Returns and Allowances

L1B $

MINUS (-)

Enter the amount from line 1b.

(7)

Cost of Goods Sold

L2 $

MINUS (-)

Enter the amount from line 2.

(8)

Net Income/Loss from Rental

L4 $

Minus (-)

Enter the amount from line 4.

(9)

Net Income/Loss from Other

L5 $

MINUS (-)

Enter the amount from line 5.

(10)

Ordinary Income (Loss)

L6 $

MINUS (-)

Enter the amount from line 6.

(11)

Net Farm Profit (Loss)

L7 $

MINUS (-)

Enter the amount from line 7.

(12)

Excess of Net Gain over Loss

L8 $

MINUS (-)

Enter the amount from line 8.

(13)

Net Gain (Loss) Form 4797

L9 $

MINUS (-)

Enter the amount from line 9.

(14)

Other Income (Loss)

L10 $

MINUS (-)

Enter the amount from line 10.

(15)

Total Income (Loss)

L11 $

MINUS (-) ★★★★★★

Enter the amount from line 11.

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press and continue.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1065-B Section 05 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "05" .

(2)

Salary and Wages

L12 $

Enter the amount from Line 12.

(3)

Payments to Partners

L13 $

Enter the amount from Line 13.

(4)

Repairs/Maintenance

L14 $

MINUS (−)

Enter the amount from Line 14.

(5)

Bad Debts

L15 $

MINUS (−)

Enter the amount from Line 15.

(6)

Rent

L16 $

Enter the amount from Line 16.

(7)

Taxes

L17 $

Enter the amount from Line 17.

(8)

Interest

L18 $

Enter the amount from Line 18.

(9)

Depreciation Deduction

19C $

MINUS (−)

Enter the amount from Line 19c.

(10)

Depletion Deduction

L20 $

MINUS (−)

Enter the amount from Line 20.

(11)

Retirement Plans

L21 $

MINUS (−)

Enter the amount from Line 21.

(12)

Employment Benefit Program

L22 $

MINUS (−)

Enter the amount from Line 22.

(13)

Other Deductions

L23 $

MINUS (−)

Enter the amount from Line 23.

(14)

Total Deductions

L24 $

MINUS (−)

Enter the amount from Line 24.

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press and continue.

(15)

Taxable Income (Loss)

L25 $

MINUS (−) ★★★★★★

Enter the amount from Line 25.

(16)

Tax

L26

★★★★★★

Enter the amount from line 26.

(17)

Federal Telephone Excise Tax Paid

27...

For TY2006 returns, enter the amount from the dotted portion next to line 27; otherwise, press .

(18)

Other Payments

L27

Enter the amount from line 27. Enter the amount from line 28 for 2006 returns.

(19)

Tax Due/Overpayment

28/29

MINUS (-) ★★★★★★

Enter the amount from line 28 or line 29 as follows (lines 30 and 31 for 2006 returns):

Enter the amount from line 28 (line 30 for 2006 returns) and press .

If there is no entry on line 28 (line 30 for 2006 returns), enter the amount from line 29 (line 31 for 2006 returns) and press MINUS (-).

Enter in dollars and cents.

(20)

Discuss with Preparer Checkbox

CKBX

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

(21)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(22)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(23)

Preparer's Telephone #

TEL#

Enter preparer's telephone number.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1065-B, Schedule A, B Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Interest

PT2L1 $

MINUS (-)

Enter the amount from line 1, Part II.

(3)

Ordinary Dividends

L2A $

MINUS (-)

Enter the amount from line 2a.

(4)

Gross Royalties

LN3 $

MINUS (-)

Enter the amount from line 3.

(5)

Excess Net Short Long

LN4 $

MINUS (-)

Enter the amount from line 4.

(6)

Other Income/Loss

LN5 $

MINUS (-)

Enter the amount from line 5.

(7)

Total Income/Loss

LN6 $

MINUS (-)

Enter the amount from line 6.

(8)

Interest Expense

LN7 $

MINUS (-)

Enter the amount from line 7.

(9)

State/Local Income Tax

LN8 $

MINUS (-)

Enter the amount from line 8.

(10)

Charitable Contributions

LN9 $

MINUS (-)

Enter the amount from line 9.

(11)

Total Miscellaneous Deductions

10A $

MINUS (-)

Enter the amount from line 10a.

(12)

Deductible Miscellaneous Deductions

10B $

MINUS (-)

Enter the amount from line 10b.

(13)

Other Deductions

L11 $

MINUS (-)

Enter the amount from line 11.

(14)

Total Deductions

L12 $

MINUS (-)

Enter the amount from line 12.

(15)

Taxable Income/Loss

L13 $

MINUS (-) ★★★★★★

Enter the amount from line 13.

(16)

What Type of Partnership

SCHB1

Enter "1" thru "6" representing the box checked or the edited character from Schedule B, line 1. Enter "1" for a, "2" for b, etc.

If more than one box is checked, enter the digit corresponding to the letter representing the first box checked.

(17)

Any Partners, Partnerships?

LN2

Enter from the "Yes/No" check boxes, Schedule B, Line 2. If both boxes are checked, enter "3."

(18)

Did Partnership Own Any Interest in Another Partnership or Foreign Entity?

LN3

Enter from the "Yes/No" check boxes, Schedule B, Line 3. If both boxes are checked, enter "3."

(19)

Does Partnership have any Foreign Partners?

LN4

Enter from the "Yes/No" check boxes, Schedule B, Line 4.

(20)

Number of 8865s Attached

LN9

Enter the number from Schedule B, line 9.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1065-B, Schedule K, L, and M-2 Section 07 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "07" .

(2)

Taxable Income/Loss from Trade

K 1B1 $

MINUS (−)

Enter the amount from line 1b(1), Schedule K.

(3)

Taxable Income/Loss from Rental

1B2 $

MINUS (−)

Enter the amount from line 1b(2), Schedule K.

(4)

Taxable Income/Loss from other Rental

1B3 $

MINUS (−)

Enter the amount from line 1b(3), Schedule K.

(5)

Taxable Income/Loss from Passive Loss

1D $

MINUS (−)

Enter the amount from line 1d, Schedule K.

(6)

Taxable Income/Loss...Other Activities

LN2 $

MINUS (−)

Enter the amount from line 2, Schedule K.

(7)

Net Capital Gain/Loss from Passive Loss Limitation Activities

L4A $

MINUS (−)

Enter the amount from line 4a, Schedule K.

(8)

Net Capital Gain/Loss from Other Activities

L4B $

MINUS (−)

Enter the amount from line 4b, Schedule K.

(9)

Net Passive Alternative Minimum

LN5 $

MINUS (−)

Enter the amount from line 5, Schedule K.

(10)

Net Other Alternative Minimum

LN6 $

MINUS (−)

Enter the amount from line 6, Schedule K.

(11)

Guaranteed Payments

LN7 $

MINUS (−)

Enter the amount from line 7, Schedule K.

(12)

Income from Discharge of Indebtedness

LN8 $

MINUS (−)

Enter the amount from line 8, Schedule K.

(13)

Tax Exempt Interest

LN9 $

MINUS (−)

Enter the amount from line 9, Schedule K.

(14)

General Credits

L10 $

MINUS (−)

Enter the amount from line 10, Schedule K.

(15)

Low Income Housing Credit

L11 $

MINUS (-)

Enter the amount from line 11, Schedule K.

(16)

Rehabilitation Credit

L12 $

MINUS (−)

Enter the amount from Line 12, Schedule K.

(17)

Foreign Gross Income - Passive

14D(1) $

MINUS (−)

Enter the amount from Line 14d(1), Schedule K.

(18)

Foreign Gross Income - General Limitation

14D(3) $

MINUS (−)

Enter the amount from Line 14d(3), Schedule K.

(19)

Deductions Allocated - Interest Expense

14E(1) $

MINUS (−)

Enter the amount from Line 14e(1), Schedule K.

(20)

Deductions Allocated - Other

14E(2) $

MINUS (−)

Enter the amount from Line 14e(2), Schedule K.

(21)

Deductions Allocated - Passive

14F(1) $

MINUS (−)

Enter the amount from Line 14f(1), Schedule K.

(22)

Deductions Allocated - General Limitation

14F(3) $

MINUS (−)

Enter the amount from Line 14f(3), Schedule K.

(23)

Total Foreign Taxes

14G $

MINUS (−)

Enter the amount from Line 14g, Schedule K.

(24)

Reductions in Taxes

14H $

MINUS (−)

Enter the amount from Line 14h, Schedule K.

(25)

Mortgages, Notes, Bonds Payable

PG5-20D $

MINUS (-)

Enter the amount from line 20, Col. D, Schedule L.

(26)

Partner's Capital Accounts (EOY)

M2-L9 $

MINUS (-) ★★★★★★

Enter the amount from line 9, Schedule M2.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1065-B, Schedule F and Form 8825 Section 08 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "08" .

(2)

Gross Farm Income Cash

SCH-F1C $

MINUS (−)

Enter the amount from Line 1, Schedule F(c).

(3)

Gross Other Farm Income Cash

SCH-8B...$

MINUS (−)

Enter the edited amount from the dotted portion of Line 9, Schedule F.

(4)

Gross Rental Income

8825-18A $

Enter the amount from Line 18A, Form 8825.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 1125-A Section 14 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press Enter if already present on the screen; otherwise, enter "14" .

(2)

Beginning Inventory

L1$

Enter the amount from Line 1.

(3)

Purchase

L2$

Enter the amount from Line 2.

(4)

Total

L6$

Enter the amount from Line 6.

(5)

Ending Inventory

L7$

Enter the amount from Line 7.

Only transcribe this section for TY 2017 or prior returns.

(1) Exhibit 3.24.15-11.

Only transcribe this section for TY 2017 or prior returns.

Elem. No.

FORM 5884-B, Section 22 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press Enter if already present on the screen; otherwise, enter "22" .

(2)

Total of Line 9, Columns 9a - c

L10$

Enter the amount from Line 10.

(3)

Number of Retained Workers

L11

Enter the amount from Line 11.

More Internal Revenue Manual

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