Section 16. Corporation Income Tax Returns

(1) This transmits revised IRM 3.24.16, ISRP System, Corporation Income Tax Returns.

(1) IRM 3.24.16.2 Forms/Program Numbers/Tax Class and Document Codes, IPU 25U0278 issued 02-26-2025 added Form 1120-C Program 11542 and Form 1120-PC Program 11516. Removed Form 1120-PC Program 11511 and 11512.

(2) Exhibit 3.24.16-8 Section 06 Form 1120, added four new elements (9) - (12) for Direct Deposit.

(3) Exhibit 3.24.16-9 IPU 25U0278 issued 02-26-2025 Section 08 Form 1120, note added before the table and to element (2).

(4) Exhibit 3.24.16-9 IPU 25U3473 issued 07-09-2025 Section 8 Form 1120, note added to instructions for element (31).

(5) Exhibit 3.24.16-11 IPU 25U0278 issued 02-26-2025 Section 09 Form 1120, note added before the table.

(6) Exhibit 3.24.16-12 Section 10 Form 1120, added two elements, removed two elements.

(7) Exhibit 3.24.16-14 Section 12, new exhibit for Form 4797.

(8) Exhibit 3.24.16-21 Section 23 IPU 25U3473 issued 07-09-2025 Form 3800, edited instructions for element (2).

(9) Exhibit 3.24.16-21 Section 23 IPU 25U0278 issued 02-26-2025 Form 3800, added two new elements and removed one element.

(10) Exhibit 3.24.16-22 Section 24 IPU 25U0278 issued 02-26-2025 Form 3800. added one new element.

(11) Exhibit 3.24.16-26 Section 27, new exhibit for Form 8283.

(12) Exhibit 3.24.16-32 Section 03 Form 1120-C, added four new elements (28) - (32) for Direct Deposit.

(13) Exhibit 3.24.16-46 Section 06 Form 1120-F, added four new elements (19) - (22) for Direct Deposit.

(14) Exhibit 3.24.16-53 Section 06 Form 1120-FSC, added four new elements (11) - (14) for Direct Deposit.

(15) Exhibit 3.24.16-60 Section 05 Form 1120-H, added four new elements (11) - (14) for Direct Deposit.

(16) Exhibit 3.24.16-68 Section 06 Form 1120-L, added four new elements (13) - (16) for Direct Deposit.

(17) Exhibit 3.24.16-76 Section 06 Form 1120-ND, added four new elements (9) - (12) for Direct Deposit.

(18) Exhibit 3.24.16-80 IPU 25U0278 issued 02-26-2025 added Section 06, note added before table and additional transcription requested due to updates in legislation, new exhibit for Form 1120-PC (Program 11516).

(19) Exhibit 3.24.16-81 IPU 25U0278 issued 02-26-2025 note added to element (3).

(20) Exhibit 3.24.16-81 Section 7 IPU 25U3473 issued 07-09-2025 Form 1120-PC, edited instructions for elements (15), (16) and (17).

(21) Exhibit 3.24.16-82 Section 06 Form 1120-PC, added four new elements (13) - (16) for Direct Deposit.

(22) Exhibit 3.24.16-90 Section 06 Form 1120-REIT, added four new elements (13) - (16) for Direct Deposit.

(23) Exhibit 3.24.16-103 Section 06 Form 1120-RIC, added four new elements (14) - (17) for Direct Deposit.

(24) Exhibit 3.24.16-107 IPU 25U0278 issued 02-26-2025 corrected resource for Section 10 and 26.

(25) Exhibit 3.24.16-115 Section 06 Form 1120-S, added four new elements (10) - (13) for Direct Deposit.

(26) Exhibit 3.24.16-116 Section 10 Form 1120-S, added one element, removed two elements.

(27) Exhibit 3.24.16-119 IPU 25U0278 issued 02-26-2025 corrected resource for Section 12.

(28) Exhibit 3.24.16-125 Section 06 Form 1120-SF, added four new elements (9) - (12) for Direct Deposit.

(29) Removed exhibits for Form 1120-PC Program 11511 and 11512. IPU 25U0278 issued 02-26-2025

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 1120, U.S. Corporation Income Tax Return

Form 1120-C, U.S. Income Tax Return for Cooperative Associations

Form 1120-F, U.S. Income Tax Return of a Foreign Corporatio

Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation

Form 1120-H, U.S. Income Tax Return for Homeowners Associations

Form 1120-L, U.S. Life Insurance Company Income Tax Return

Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons

Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return

Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies

Form 1120-S, U.S. Income Tax Return for an "S" Corporation

Form 1120-SF, U.S. Income Tax Return for Settlement Funds

Form 8825, Rental Real Estate Income and Expenses of a Partnership or an "S" Corporation

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 system

Audience: Clerk(s) 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 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 (CTDWA) and a general listing of the reports are 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

IRM 3.11.16

Returns and Documents Analysis Corporate Income Tax Returns

IRM 3.11.217

Form 1120-S Corporation Income Tax Returns

IRM 3.24.38

ISRP System, BMF General Instructions

Following are the control documents from which data may be transcribed:

Form 813, Document Register

Form 1332, Block and Selection Record

Form 3893, Re-entry Document Control Slip

FORMS

PROGRAM NUMBERS

TAX CLASS and DOCUMENT CODES

Tax Year

1120

11500

310

1120

11504

310

2023 and Later Years

1120-C

11540

303

1120-C

11541

303

2023

1120-C

11542

303

2024 and Later Years

1120-F

11502

366, 367

1120-FSC

11506

307

1120-H

11501

371

1120-L

11503

311

1120-ND

11505

308

1120-PC

11516

313

2024 and Prior Years

1120-REIT

11508

312

1120-REIT

11510

312

2023 and Later Years

1120-RIC

11509

305

2022 and Prior Years

1120-RIC

11513

305

2023

1120-RIC

11515

305

2024 and Later Years

1120-S

12100

316

1120-SF

11507

306

Original Entry (OE)

Section 01 - Form 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-S, 1120-SF.

Sections 01, 04, 05 and 06 - Forms 1120, 1120-REIT, 1120-RIC.

Key Verification (KV)

Sections 01, 02, 03, 06, 08 - Forms 1120.

Sections 01, 02, 03, 06 - Forms 1120-REIT, 1120-RIC.

Sections 01, 02, 03 - Forms 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-ND, 1120-PC, 1120-SF.

Sections 01, 03 -Form 1120-S.

Sections 01, 05 - Forms 1120-H.

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 PCLIA/NAICS code exactly as shown except as follows:

IF

THEN

More than one code is present,

Enter the first code.

There is no information and the field is a MUST ENTER,

Enter a zero (0) unless otherwise instructed.

There is no information and the field is not a MUST ENTER field,

Press Enter only.

The code is other than "4" or "6" digits,

Enter zero (0).

There are any illegible digits,

Enter zero (0).

When entering money amounts from Form 4136, Data Entry Clerk are to always enter a corresponding Credit Reference Number (CRN) with any money amount.

When Form 1120 has been converted to Form 1120-S, process the document as follows:

In Section 01 only transcribe the: 1. Entity information, 2. Tax Period (prompt "TAXPR" ), 3. Received Date (prompt "RDATE" ), 4. Computer Condition Code (prompt "CC" ), and 5. PIA/NAICS Code (prompt "NAICS" ) located in Section 8, Schedule K, Line 2a.

In Section 02 only transcribe the: 1. Audit Code (prompt "L1" ) located on the 1st page of the return in the left margin following "1-" near Line 9.

End the document.

When Form 1120-S has been converted to Form 1120, process the document as follows:

In Section 01 only transcribe the: 1. Entity information, 2. Tax Period (prompt "TAXPR" ), 3. Received Date (prompt "RDATE" ), and 4. Computer Condition Code (prompt "CC" ).

In Section 02 only transcribe the: 1. Audit Codes (prompt "L2" ) are picked up from the left of the Deductions Section following "2" in the left margin near line 12.

In Section 08 only transcribe the: 1. PIA/NAICS Code (prompt "?2A" ) Located on the 1st page of the return in the upper left-hand corner, box B.

End the document.

The following exhibits represent specific data entry procedures.

Form 1332, Block and Selection Record, OR

Form 3893, Re-Entry Document Control

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

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 DLN

DLN

(auto)

Enter the first 11 digits from:

Form 813 - the "Block DLN" box.

Form 1332 - the "Document Locator Number" box.

Form 3893 - box 2.

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

(3)

Batch Number

BATCH

Enter the batch number from:

Forms 813 and 1332 - the "Batch Control Number" box.

Form 3893 - box 3.

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

(4)

Document Count

COUNT

Enter the document count from:

Forms 813 and 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

Form 3893 - box 4.

(5)

Prejournalized Credit Amount

CR

Enter the amount from:

Form 813 - shown as the "Total" or "Adjusted Total" .

Form 3893 - box 5. Enter dollars and cents.

(6)

Filling s

Press 5 times.

(7)

Source Code

SOURCE

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

R = "Reprocessable" box checked.

N = "Reinput of Unpostable" box checked.

4 = "SC Reinput" box checked.

If none of the boxes are checked, consult your supervisor who will determine if a source code is required. If any other control document, press .

(8)

Year Digit

YEAR

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

(9)

Filling

Press .

(10)

RPS Indicator

RPS

Enter a "2" if:

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

box 13 is checked on Form 3893.

Ogden Submission Processing Center (OSPC) processing instruction only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

Enter the edited code from the dotted portion of lines 1-11. 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

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(20)

ABLM Code

ABLM

Enter the edited code from the left of line A.

(21)

Initial Return Code

BXC RT

Enter the edited digit in the margin to the right of box C.

(22)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

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

(4)

Missing Schedule Code

L3

Enter from the left of Payments Area following "3" .

(5)

Penalty and Interest Code

L4

Enter from the left of Payments Area following "4" .

(6)

Reserve Code

L5

Enter from the left of Payments Area following "5" .

(7)

Installment Sales Indicator

L6

★★★★★★

Enter from the left of Payments Area following "6" .

(8)

Form 1120-F Indicator

L7

Enter from the left of Deductions Section following "7" .

For Tax Year 2023 and Later

Elem. No.

Form 1120 Section 05 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Compensation of Officers

L12 $

MINUS (−)

Enter the amount from line 12.

(3)

Salaries and Wages

L13 $

MINUS (−)

Enter the amount from line 13.

(4)

Repairs

L14 $

MINUS (−)

Enter the amount from line 14.

(5)

Bad Debts

L15 $

MINUS (−)

Enter the amount from line 15.

(6)

Rents

L16 $

MINUS (−)

Enter the amount from line 16.

(7)

Taxes

L17 $

MINUS (−)

Enter the amount from line 17.

(8)

Interest

L18 $

MINUS (−)

Enter the amount from line 18.

(9)

Contributions

L19 $

MINUS (−)

Enter the amount from line 19.

(10)

Depreciation

L20 $

MINUS (−)

Enter the amount from line 20.

(11)

Depletion

L21 $

MINUS (−)

Enter the amount from line 21.

(12)

Advertising

L22 $

MINUS (−)

Enter the amount from line 22.

(13)

Pension Plans

L23 $

MINUS (−)

Enter the amount from line 23.

(14)

Employee Benefit Plans

L24 $

MINUS (−)

Enter the amount from line 24.

(15)

Energy Efficient Commercial Buildings Deduction

L25 $

MINUS (−)

Enter the amount from line 25.

(16)

Other Deductions

L26 $

MINUS (−)

Enter the amount from line 26.

(17)

Total Deductions

L27 $

MINUS (−) ★★★★★★

Enter the amount from line 27.

(18)

Net Operating Loss Deduction

29A $

Enter the amount from line 29a.

(19)

Special Deduction

29B $

Enter the amount from line 29b.

For Tax Year 2022 and Prior

Elem. No.

Form 1120 Section 05 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Compensation of Officers

L12 $

MINUS (−)

Enter the amount from line 12.

(3)

Salaries and Wages

L13 $

MINUS (−)

Enter the amount from line 13.

(4)

Repairs

L14 $

MINUS (−)

Enter the amount from line 14.

(5)

Bad Debts

L15 $

MINUS (−)

Enter the amount from line 15.

(6)

Rents

L16 $

MINUS (−)

Enter the amount from line 16.

(7)

Taxes

L17 $

MINUS (−)

Enter the amount from line 17.

(8)

Interest

L18 $

MINUS (−)

Enter the amount from line 18.

(9)

Contributions

L19 $

MINUS (−)

Enter the amount from line 19.

(10)

Depreciation

L20 $

MINUS (−)

Enter the amount from line 20.

(11)

Depletion

L21 $

MINUS (−)

Enter the amount from line 21.

(12)

Advertising

L22 $

MINUS (−)

Enter the amount from line 22.

(13)

Pension Plans

L23 $

MINUS (−)

Enter the amount from line 23.

(14)

Employee Benefit Plans

L24 $

MINUS (−)

Enter the amount from line 24.

(15)

Domestic Production Activities Deduction

L25 $

MINUS (−)

Enter the amount from line 25.

(16)

Other Deductions

L26 $

MINUS (−)

Enter the amount from line 26.

(17)

Total Deductions

L27 $

MINUS (−) ★★★★★★

Enter the amount from line 27.

(18)

Net Operating Loss Deduction

29A $

Enter the amount from line 29a.

(19)

Special Deduction

29B $

Enter the amount from line 29b.

Tax year 2020 and prior year's only.

(4)

Total Payments and Refundable Credits

L33

Enter the amount from line 33.

(5)

FIRPTA Credit

BOTMID

Enter the amount edited in the bottom center margin.

(6)

ES Tax Penalty

L34

Enter the amount from line 34.

(7)

Balance Due/Overpayment

35/36

MINUS (−) ★★★★★★

Enter the amount from line 35 or line 36 as follows:

Enter the amount from line 35 then press .

If there is no amount on line 35, enter the amount from line 36 and press MINUS(-).

(8)

Credit to Next Year's Tax

37A

Enter the amount after the arrow from the center of line 37a.

(9)

Routing Number

37B

Enter up to 9 digits of the RTN from line 37b.

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

Press if:

both Line 37b and Line 37d is blank.

an illegible character is present in either Line 37b or 37b.

one or more numbers have been altered, white-out, or marked through in either the 37b or 37d.

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

one or more numbers have been written over to CHANGE an existing entry in either Line 37b or Line 37d.

See IRM 3.24.38.3.4.14.22 for specific examples.

(10)

Type of Depositor Account

37C

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 37c.

If both boxes are marked, press.

If neither box is marked, press.

If Line 37c is marked and Line 37b. AND Line 30e are blank, press .

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

(11)

Depositor Account Number

37D

★★★★★★ This is a MUST ENTER field if "Line 37b or Line 37c" contain an entry.

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:

37d is not present and there is data on Line 37b.

an illegible character is present in either 37b or 37d.

one or more characters have been altered, white-out, or marked through in either Line 37b or Line 37d.

one or more characters have been written over to CHANGE an existing entry in either Line 37b or Line 37c.

If more than 17 characters, enter a pound sign (#) in the last position of Line 37d.

(12)

DAN For Verification

37D

★★★★★★ This is a MUST ENTER field if "Line 37d " contains data.

Enter Line 37d again 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 37d (DAN) fields agree.

(13)

Discuss with Preparer Checkbox

CKBX

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

(14)

Preparer's Taxpayer Identification Number (PTIN)

PTIN

Enter the preparer's PTIN.

(15)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(16)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Check boxes 27, 28, 29a, 29b, 29c, 30a, 30b, 30c and 31 - moved to Exhibit 3.24.16-11 Section 09

Elem. No.

Form 1120 Schedules J and K 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 Income Tax

J1A

Enter the amount from Schedule J, line 1a.

Tax Years 2024 and subsequent only.

(3)

Tax from Form 1120-L

J1B

Enter the amount from Schedule J, line 1b.

(4)

Section 1291 Tax from Form 8621

J1C

Enter the amount from Schedule J, line 1c.

(5)

Tax Adjustment from Form 8978

J1D

Enter the amount from Schedule J, line 1d.

(6)

Additional Tax Under 197(f)

J1E

Enter the amount from Schedule J, line 1e.

(7)

Base Erosion Tax

J1F

Enter the amount from Schedule J, line 1f.

(8)

Chapter 1 Tax Recapture

J1G

Enter the amount from Schedule J, line 1g.

(9)

Other Chapter 1 Tax

J1Z

Enter the amount from Schedule J, line 1z.

(10)

Corporate Alternative Minimum Tax

J3

Enter the amount from Schedule J, line 3.

(11)

Foreign Tax Credit

J5A

Enter the amount from Schedule J, line 5a.

(12)

Qualified Electric Vehicle Credit (Form 8834)

J5B

Enter the amount from Schedule J, line 5b.

(13)

General Business Credit

J5C

Enter the amount from Schedule J, line 5c.

(14)

Credit For Prior Year Minimum Tax (Form 8827)

J5D

Enter the amount from Schedule J, line 5d.

(15)

Bonds Credits - Form 8912

J5E

Enter the amount from Schedule J, line 5e.

(16)

Adjustment from Form 8978

J5F

Enter the amount from Schedule J, line 5f.

(17)

Total Statutory Credits

J6

Enter the amount from Schedule J, line 6.

(18)

Personal Holding

J8

Enter the amount from Schedule J, line 8.

(19)

Recapture of Investment Credit

J9A

Enter the amount from Schedule J, line 9a.

(20)

Recapture of Low Income Housing Credit

J9B

Enter the amount from Schedule J, line 9b.

(21)

Interest Due Under Look-back Method Form 8697

J9C

Enter the amount from Schedule J, line 9c.

(22)

Interest Due Under Look-back Method Form 8866

J9D

Enter the amount from Schedule J, line 9d.

(22)

Alternative Tax on Qualified Shipping

J9E

Enter the amount from Schedule J, line 9e.

(23)

IRC 453A Tax

J9F

Enter the amount from Schedule J, line 9f.

(24)

Interest/Tax Due Under Sections 453 (1)

J9G

Enter the amount from Schedule J, line 9g.

(25)

Other

J9Z

Enter the amount from Schedule J, line 9z.

(26)

Deferred Tax on the Corporation’s Share

J11B

Enter the amount from Schedule J, line 11b.

(27)

Deferred LIFO Recapture

J11C

Enter the amount from Schedule J, line 11c.

(28)

Preceding Year’s Overpayment

J13

Enter the amount from Schedule J, line 13.

(29)

Current Year Estimated Tax Payments

J14

Enter the amount from Schedule J, line 14.

(30)

Current Year’s refund Applied for Form 4466

J15

Enter the amount from Schedule J, line 15.

(31)

Balance of Lines 13, 14 and 15

J16

Enter the amount from Schedule J, line 16.

Tax Year 2024 and subsequent - Do Not Transcribe. Line is now Reserved.

(32)

Form 7004 Credit

J17

Enter the amount from Schedule J, line 17.

(33)

Withholding

J18

Enter the amount from Schedule J, line 18.

(34)

Credit from Form 2439

20A

Enter the amount from Schedule J, line 20a.

(35)

Credit for Tax Withheld Under Chapter 3 or 4

20C

Enter the amount from Schedule J, line 20c.

(36)

Other Refundable Credits

20Z

Enter the amount from Schedule J, line 20z.

(37)

Elective Payment Election

J22

Enter the amount from Schedule J, Part II, Line 22.

(38)

Method of Accounting

K?1

★★★★★★

Enter from Schedule K, question 1 as follows:

Enter "1" if box a is checked.

Enter "2" if box b is checked.

Enter "3" if box c is checked.

If none or more than one box is checked, enter a zero (0).

(39)

PIA/NAICS Code

?2A

★★★★★★

Enter the code from Schedule K, question 2(a).

(40)

Is Corporation a Subsidiary

?3Y/N

Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(41)

If Yes, Enter Parent Name (Control)

?3NC

Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(42)

Enter Parent TIN

?3TIN

Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(43)

Foreign Country Code

?7B

Press .

(44)

Number of Forms 5472 Attached

?7C

Enter the number from Schedule K, question 7(c).

(45)

NOL Carryover Amount

?12 $

Enter the amount from Schedule K, question 12.

(46)

Corporation has 80% or more change in Ownership

?16

Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press .

(47)

Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange

?17

Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press .

(48)

Corporation assets in a Section 351 transfer

?18

Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press .

(49)

Qualified Opportunity Fund Certification Checkbox

?25Y/N

Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, 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 .

(50)

Qualified Opportunity Fund Amount

?25

Enter the amount from Schedule K, question 25.

Tax Year 2022 and Prior

Elem. No.

Form 1120 Schedules J and K Section 08 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Controlled Group Code

J1

Enter the edited digit from the dotted portion of Schedule J, Line 1.

(3)

Gross Income Tax

J2

Enter the amount from Schedule J, line 2.

(4)

Base Erosion Tax

J3

Enter the amount from Schedule J, line 3.

(5)

Foreign Tax Credit

J5A

Enter the amount from Schedule J, line 5a.

(6)

Qualified Electric Vehicle Credit (Form 8834)

J5B

Enter the amount from Schedule J, line 5b.

(7)

General Business Credit

J5C

Enter the amount from Schedule J, line 5c.

(8)

Prior Year Minimum Tax Credit

J5D

Enter the amount from Schedule J, line 5d.

(9)

Bonds Credits - Form 8912

J5E

Enter the amount from Schedule J, line 5e.

(10)

Total Statutory Credits

J6

Enter the amount from Schedule J, line 6.

(11)

Personal Holding

J8

Enter the amount from Schedule J, line 8.

(12)

Recapture of Investment Credit

J9A

Enter the amount from Schedule J, line 9a.

(13)

Recapture of Low Income Housing Credit

J9B

Enter the amount from Schedule J, line 9b.

(14)

Interest Due Under Look-back Method Form 8697

J9C

Enter the amount from Schedule J, line 9c.

(15)

Interest Due Under Look-back Method Form 8866

J9D

Enter the amount from Schedule J, line 9d.

(16)

Alternative Tax on Qualified Shipping

J9E

Enter the amount from Schedule J, line 9e.

(17)

IRC 453A Tax

J9F

Enter the amount from Schedule J, line 9f.

(18)

Other

J9G

Enter the amount from Schedule J, line 9g.

(19)

Balance of Lines 13, 14 and 15

J16

Enter the amount from Schedule J, line 16.

(20)

Form 7004 Credit

J17

Enter the amount from Schedule J, line 17.

(21)

Withholding

J18

Enter the amount from Schedule J, line 18.

(22)

Credit from Form 2439

20A

Enter the amount from Schedule J, line 20a.

(23)

Form 8827

20C

Enter the amount from Schedule J, line 20c.

(24)

Other Refundable Credits

20D

Enter the amount from Schedule J, line 20d.

(25)

Net 965 Tax Liability

J22

Enter the amount from Schedule J, line 22.

Tax year 2020 and prior year's only.

(26)

Method of Accounting

K?1

★★★★★★

Enter from Schedule K, question 1 as follows:

Enter "1" if box a is checked.

Enter "2" if box b is checked.

Enter "3" if box c is checked.

If none or more than one box is checked, enter a zero (0).

(27)

PIA/NAICS Code

?2A

★★★★★★

Enter the code from Schedule K, question 2(a).

(28)

Is Corporation a Subsidiary

?3Y/N

Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(29)

If Yes, Enter Parent Name (Control)

?3NC

Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(30)

Enter Parent TIN

?3TIN

Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)

(31)

Foreign Country Code

?7B

Press .

(32)

Number of Forms 5472 Attached

?7C

Enter the number from Schedule K, question 7(c).

(33)

NOL Carryover Amount

?12 $

Enter the amount from Schedule K, question 12.

(34)

Corporation has 80% or more change in Ownership

?16

Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press .

(35)

Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange

?17

Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press .

(36)

Corporation assets in a Section 351 transfer

?18

Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press .

(37)

Qualified Opportunity Fund Certification Checkbox

?25Y/N

Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, 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 .

(38)

Qualified Opportunity Fund Amount

?25

Enter the amount from Schedule K, question 25.

Transcribe elements (2) - (10), (19) - (23) and (26), (27) for Tax Year 2023 and Subsequent.

Elements (2) - (10) moved from Exhibit 3.24.16-9, Section 08.

Elem. No.

Form 1120 Schedules L and N Section 09 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "09" .

(2)

Corporation Receive, Sell, Dispose a Digital Asset

CKBX 27

Enter the numeric digit from 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

(3)

Corporation Member Controlled Group

CKBX 28

Enter the edited digit from the dotted portion of Schedule K, Line 28.

Only transcribe the edited digit to the right. If not edited, leave blank.

(4)

Section 59(k)(1) Prior Tax Year

CKBX 29A

Enter the numeric digit from 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

(5)

Section 59(k)(1) Current Tax Year

CKBX 29B

Enter the numeric digit from 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

(6)

Section 59(k)(3)(A) Current Year

CKBX 29C

Enter the numeric digit from Line 29c, 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

(7)

Corporation Stock Repurchase

CKBX 30A

Enter the numeric digit from Line 30a, 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

(8)

Corporation Specified Affiliate Foreign Corporation Rules

CKBX 30B

Enter the numeric digit from Line 30b, 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

(9)

Corporation Expatriated Entity Foreign Corporation Repurchase

CKBX 30C

Enter the numeric digit from Line 30c, 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)

Consolidated Return with Gross Receipt or Sales

CKBX 31

Enter the numeric digit from Line 31, 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

(11)

Trade Notes and Accounts Receivable

2AC $

MINUS (−)

Enter the amount from line 2a, Column (c).

(12)

Loans to Shareholders (EOY)

7D $

MINUS (−)

Enter the amount from line 7, Column (d).

(13)

Less Accumulated Depreciation (EOY)

10BD $

Enter the amount from line 10b, Column (d).

(14)

Total Assets Beginning

15B $

MINUS (−)

Enter the amount from line 15, Column (b).

(15)

Total Assets Ending

15D $

MINUS (−)

Enter the amount from line 15, Column (d).

(16)

Other Current Liabilities Ending

18D $

MINUS (−)

Enter the amount from line 18, Column (d).

(17)

Loans from Shareholders (EOY)

19D $

MINUS (−)

Enter the amount from line 19, Column (d).

(18)

Other Liabilities Ending

21D $

MINUS (−)

Enter the amount from line 21, Column (d).

(19)

Preferred Stock Column A

22AA $

Enter the amount from Line 22a, Column (a).

Tax year 2023 and subsequent only.

(20)

Preferred Stock Column C

22AC $

Enter the amount from Line 22a, Column (c).

Tax year 2023 and subsequent only.

(21)

Common Stock Column A

22BA $

Enter the amount from Line 22b, Column (a).

Tax year 2023 and subsequent only.

(22)

Common Stock Column B

22BB $

Enter the amount from Line 22b, Column (b).

Tax year 2023 and subsequent only.

(23)

Common Stock Column C

22BC $

Enter the amount Line 22b, Column (c).

Tax year 2023 and subsequent only.

(24)

Preferred & Common Ending

22BD $

Enter the amount from line 22b, Column (d).

(25)

Retained Earnings (BOY)

25B $

MINUS (−)

Enter the amount from line 25, Column (b).

(26)

Less cost of treasury stock (beginning)

27B $

MINUS (−)

Enter the amount Line 27, Column (b).

Tax year 2023 and subsequent only.

(27)

Less cost of treasury stock (ending)

27D $

MINUS (−)

Enter the amount Line 27, Column (d).

Tax year 2023 and subsequent only.

(28)

Total Liabilities and Equity (EOY)

28D $

Enter the amount from line 28, Column (d).

(29)

During the Year...Own any Foreign Entities?

SCHN?1A

Enter from the "Yes/No" check boxes, Schedule N, line 1a.

(30)

Number of Forms 8865 Attached

N?2

Enter the number from line 2, Schedule N.

(31)

Excluding...Own at Least 10% Interest?

N?3

Enter from the "Yes/No" check boxes, Schedule N, line 3.

(32)

Was Corporation of any Controlled Foreign Corp?

N?4A

Enter from the "Yes/No" check boxes, Schedule N, line 4a.

Tax year 2019 and prior year's only.

(33)

Number of Forms 5471

N?4B

Enter the number from line 4b, Schedule N.

(34)

Did Corporation Receive a Distribution Foreign Trust?

N?5

Enter from the "Yes/No" check boxes, Schedule N, line 5.

(35)

At any Time...Interest in...Financial Account

N?6A

Enter from the "Yes/No" check boxes, Schedule N, line 6a.

(36)

Foreign Country Code

N?6B

Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.

(37)

Is Corporation Claiming Extraterritorial Income Exclusion?

N?7A

Enter from the "Yes/No" check boxes, Schedule N, line 7a.

(38)

Number of Forms 8873 Attached

N?7B

Enter the number from line 7b.

(39)

Enter Total Amount

N?7C $

MINUS (−)

Enter the amount from line 7c.

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

(34)

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).

(35)

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).

(36)

Z Code Indicator Part I Form 8949

ZPTI IND

★★★★★★

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

(37)

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).

(38)

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).

(39)

Y Code Recaptured Deferral Amount

YPTI 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).

(40)

Y Code Indicator Part I Form 8949

YPTI IND

★★★★★★

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

(41)

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)

(42)

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).

(43)

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).

(44)

Z Code Indicator Part II Form 8949

ZPTII IND

★★★★★★

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

(45)

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).

(46)

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).

(47)

Y Code Recaptured Deferral Amount

YPTII 1G $

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).

(48)

Y Code Indicator Part II Form 8949

YPTII IND

★★★★★★

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

(49)

Dispose of Any Investments Form 8996

INV CKBX

★★★★★★

Enter the numeric digit from the Checkbox on line 5 on 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.

(50)

Electing to Decertify as QOF

QOF CKBX

★★★★★★

This line is reserved on Form 8996. Enter a "0" or press F7.

(51)

Qualified Opportunity 6 month

L7 $

Enter the amount from Part II line 7 on Form 8996.

TY2020 enter from the edited line number.

(52)

Total Assets

L8 $

Enter the amount from Part II line 8 on Form 8996.

TY2020 enter from the edited line number.

(53)

Qualified Opportunity Last Day of Tax Year

L10 $

Enter the amount from Part II line 10 on Form 8996.

TY2020 enter from the edited line number.

(54)

Total Assets Last Day of Tax Year

L11 $

Enter the amount from Part II line 11 on Form 8996.

TY2020 enter from the edited line number.

(55)

Divide Line by 2.0

L14

Enter the amount from Part III line 14 on Form 8996.

TY2020 enter from the edited line number.

(56)

Is Line Equal to or More than .90

L15

Enter the amount from Part III line 15 on Form 8996.

TY2020 enter from the edited line number.

Tax Year 2025 and Later

Elem. No.

Form 1120 Section 12 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter 12.

(2)

Gross Proceeds

L1A $

Enter the amount from line 1a.

(3)

Total Gain Dispositions

L1B $

Enter the amount from line 1b.

(4)

Total Loss Dispositions

L1C $

Enter the amount from line 1b

(5)

Total Gain or Loss

L7 $

Enter the amount from line 7.

(6)

Nonrecapture Sec. 1231 Losses

L8 $

Enter the amount from line 8.

(7)

Total Gain Less Nonrecapture

L9 $

Enter the amount from line 9.

(8)

Total Ordinary Gain or Loss

17 $

Enter the amount from line 17.

(9)

Form 4684 Part 3 Total Loss

18A $

Enter the amount from line 18a.

(10)

Gain or Loss Minus Form 4684

18B $

Enter the amount from line 18b.

Never enter an amount without a corresponding credit reference number.

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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 #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 line 14 on Form 8978.

(4)

Total Penalties

L16

Enter the amount from line 16 on Form 8978.

(5)

Total Interest

L18

Enter the amount from line 18 on Form 8978.

Elements (18) - (23) are on 1120-REIT Program 11508 only.

Elem No.

Form 965-B Section 20 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "20" .

(2)

Election or Transfer Year 1

A1 Year

Enter Year (YYYY) from Form 965-B Column (a) line 1.

(3)

Net 965 Tax Liability Transferred 1

H1 TAX $

MINUS (-)

Enter the amount from Form 965-B Column (h) line 1.

(4)

Tax Identification Number 1

I1 TIN

Enter the TIN from Form 965-B Column (i) line 1.

(5)

Election or Transfer Year 2

A2 Year

Enter Year (YYYY) from Form 965-B Column (a) line 2.

(6)

Net 965 Tax Liability Transferred 2

H2 TAX $

MINUS (-)

Enter the amount from Form 965-B Column (h) line 2.

(7)

Tax Identification Number 2

I2 TIN

Enter the TIN from Form 965-B Column (i) line 2.

(8)

Election or Transfer Year 3

A3 Year

Enter Year (YYYY) from Form 965-B Column (a) line 3.

(9)

Net 965 Tax Liability Transferred 3

H3 TAX $

MINUS (-)

Enter the amount from Form 965-B Column (h) line 3.

(10)

Tax Identification Number 3

I3 TIN

Enter the TIN from Form 965-B Column (i) line 3.

(11)

Election or Transfer Year 4

A4 Year

Enter Year (YYYY) from Form 965-B Column (a) line 4.

(12)

Net 965 Tax Liability Transferred 4

H4 TAX $

MINUS (-)

Enter the amount from Form 965-B Column (h) line 4.

(13)

Tax Identification Number 4

I4 TIN

Enter the TIN from Form 965-B Column (i) line 4.

(14)

Election or Transfer Year 5

A5 Year

Enter Year (YYYY) from Form 965-B Column (a) line 5.

(15)

Net 965 Tax Liability Transferred 5

H5 TAX $

MINUS (-)

Enter the amount from Form 965-B Column (h) line 5.

(16)

Tax Identification Number 5

I5 TIN

Enter the TIN from Form 965-B Column (i) line 5.

(17)

Form 965-B Part I Indicator

IND

Enter the edited digit to the right of Part I on Form 965-B.

(18)

Amount Elected Accounted Over Time 1

AMT1 $

Enter the amount from Form 965-B Part III line 1(a) Column (b).

Elements (18) - (23) on Form 1120-REIT only.

(19)

Amount Elected Accounted Over Time 2

AMT2 $

Enter the amount from Form 965-B Part III line 1(b) Column (b).

(20)

Amount Elected Accounted Over Time 3

AMT 3 $

Enter the amount from Form 965-B Part III line 2(a) Column (b).

(21)

Amount Elected Accounted Over Time 4

AMT 4 $

Enter the amount from Form 965-B Part III line 2(b) Column (b).

(22)

Amount Elected Accounted Over Time 5

AMT 5 $

Enter the amount from Form 965-B Part III line 3(a) Column (b).

(23)

Amount Elected Accounted Over Time 6

AMT 6 $

Enter the amount from Form 965-B Part III line 3(b) Column (b).

If greater than 9999, enter 9999.

(6)

Number of full time employees

LN2

Enter the number from Form 8941, line 2.

(7)

Average annual wages

LN3 $

Enter the amount from Form 8941, line 3.

(8)

Health Insurance Premiums paid

LN4 $

Enter the amount from line 4.

(9)

Premiums you would have paid

LN5 $

Enter the amount from 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.

(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 Health Insurance Premiums

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.

Only enter for 2019 and later.

Elem. No.

Form 6252 Section 29 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "29" .

(2)

Description of Property

L1

★★★★★★

Enter the numeric digit from Line 1. Valid entries are

"1" for Timeshares or Residential Lots

"2" for Sale by an individual or personal use property (within the meaning of section 1275(b)(3))

"3" for Sale of any property used or produced in the trade or business of farming (within the meaning of section 2032A(e)(4) or (5))

"4" for Other or if Blank.

(3)

Date Acquired

L2A

Enter the date (MMDDYYYY) from line 2a.

(4)

Date Sold

L2B

Enter the date (MMDDYYYY) from line 2b.

(5)

Subtract Line 6 from Line 5

PTI 7

Enter the amount from Part I line 7.

(6)

Gross Profit Percentage

PTII 19

Enter the percentage from Part II line 19.

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 Year's

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.

Do not Transcribe/Enter this field until instructed per SERP Alert.

(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. Note: Do not Transcribe/Enter this field until instructed per SERP Alert.

(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" .

Do not transcribe For Program 12100, Form 1120-S.

(5)

Form 3468 Part III Excessive Payment Amount

1 1B(T)

Enter the amount from Part 1, Line 1b Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(6)

Form 7210 Recapture EPE Amount

1 1C(S)

Enter the amount from Part 1, Line 1c Column (s).

(7)

Form 7210 Excessive Payment Amount

1 1C(T)

Enter the amount from Part 1, Line 1c Column (t).

(8)

Form 3468 Part IV Recapture

1 1D(S)

Enter the amount from Part 1, Line 1d Column (s).

(9)

Form 3468 Part IV Recapture

1 1D(T)

Enter the amount from Part 1, Line 1d Column (t).

(10)

Form 7218 Recapture EPE Amount

1 1E(S)

Enter the amount from Part 1, Line 1e Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(11)

Type of Cooperative Checkbox

1 1E(T)

Enter the amount from Part 1, Line 1e Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(12)

Form 7213 Recapture EPE Amount

1 1F(S)

Enter the amount from Part 1, Line 1f Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(13)

Form 7213 Excessive Payment Amount

1 1F(T)

Enter the amount from Part 1, Line 1f Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(14)

Form 3468 Part V Recapture EPE Amount

1 1G(S)

Enter the amount from Part 1, Line 1g Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(15)

Form 3468 Part V Excessive Payment Amount

1 1G(T)

Enter the amount from Part 1, Line 1g Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(16)

Form 8936 Recapture EPE Amount

1 1H(S)

Enter the amount from Part 1, Line 1h Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(17)

Form 8936 Excessive Payment Amount

1 1H(T)

Enter the amount from Part 1, Line 1h Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(18)

Form 7211 Recapture EPE Amount

1 1I(S)

Enter the amount from Part 1, Line 1i Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(19)

Form 7211 Excessive Payment Amount

1 1I(T)

Enter the amount from Part 1, Line 1i Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(20)

Form 3468 Part VI Recapture EPE Amount

1 1J(S)

Enter the amount from Part 1, Line 1j Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(21)

Form 3468 Part VI Excessive Payment Amount

1 1J(T)

Enter the amount from Part 1, Line 1j Column (t).

Do not transcribe For Program 12100, Form 1120-S.

(22)

Form 8835 Recapture EPE Amount

1 1K(S)

Enter the amount from Part 1, Line 1k Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(23)

Form 8933 Recapture EPE Amount

1 2A(S)

Enter the amount from Part 1, Line 2a Column (s).

(24)

Form 8933 Excessive Payment Amount

1 2A(T)

Enter the amount from Part 1, Line 2a Column (t).

(25)

Form 8911 Recapture EPE Amount

1 2B(S)

Enter the amount from Part 1, Line 2b Column (s).

Do not transcribe For Program 12100, Form 1120-S.

(26)

Form 8911 Excessive Payment Amount

1 2B(T)

Enter the amount from Part 1, Line 2b Column (t).

Do not transcribe For Program 12100, Form 1120-S.

OSPC processing instructions only.

(19)

Street Address

ADDR

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

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

(20)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(21)

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.

(22)

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.

For Tax Year 2024 and Later

Elem. No.

Form 1120-C 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

RMT

★★★★★★

Enter the green rockered amount from the balance due area of the return or from 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)

Gross Receipts Less Returns

L1C

MINUS (−)

Enter the amount from line 1c.

(4)

Cost of Goods Sold

LN2

MINUS (−)

Enter the amount from line 2.

(5)

Total Income

L10

MINUS (−)

Enter the amount from line 10.

(6)

Salaries & Wages

L12

MINUS (−)

Enter the amount from line 12.

(7)

Bad Debts

L13

MINUS (−)

Enter the amount from line 13.

(8)

Domestic Production Activities

L22

Enter the amount from line 22.

(9)

Total Deductions

L24

MINUS (−)

Enter the amount from line 24.

(10)

Deductions- Section 1382

25B

MINUS (−)

Enter the amount from line 25b.

(11)

Net Operating Loss Deduction

26A

MINUS (−)

Enter the amount from line 26a.

(12)

Special Deductions

26B

MINUS (−)

Enter the amount from line 26b.

(13)

Taxable Income

L27

MINUS (−)

Enter the amount from line 27.

(14)

Total Tax

L28

Enter the amount from line 28.

(15)

Net 965 Tax Liability Paid for Reporting Year

L29

Enter the amount from line 29.

(16)

Preceding Year Overpayment

30A

Enter the amount from line 30a.

(17)

Current Year Estimated Tax

30B

Enter the amount from line 30b.

(18)

Current Year Refund Applied on Form 4466

30C

Enter the amount from line 30c.

(19)

Tax Deposited- Form 7004

30D

Enter the amount from line 30d.

(20)

Credit From Form 2439

30E(1)

Enter the amount from line 30e(1).

(21)

Section 1383 Credit

30G

Enter the amount from line 30g.

(22)

Elective Payment Election

30H $

Enter the amount from line 30h.

(23)

Other

30Z

Enter the amount from line 30z.

(24)

E. S. Penalty

L32

Enter the amount from line 32.

(25)

Tax Due/Overpayment

33/34

MINUS (−)

Enter the amount from line 33 or line 34 as follows:

Enter the amount from line 33, if present, and press .

If there is no entry on line 33, enter the amount from line 34 and press MINUS (-).

(26)

Credit to Next Year Estimated Tax

L35A LF

Enter the amount from line 35a following the phrase, "Credited to 2025 estimated tax" .

(27)

Routing Number

35C

Enter up to 9 digits of the RTN from line 35c.

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

Press if:

both Line 35c and Line 35e is blank.

an illegible character is present in either Line 35c or 35e.

one or more numbers have been altered, white-out, or marked through in either the 35c or 35e.

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

one or more numbers have been written over to CHANGE an existing entry in either Line 35c or Line 35e.

See IRM 3.24.38.3.4.14.22 for specific examples.

(28)

Type of Depositor Account

35D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 35d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 35d is marked and Line 35c AND Line 35e are blank, press .

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

(29)

Depositor Account Number

35E

★★★★★★ This is a MUST ENTER field if "Line 35c or Line 35d" contain an entry.

Enter the alpha/numeric Account Number from line 35e.

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:

35e is not present and there is data on Line 35c.

an illegible character is present in either 35c or 35e.

one or more characters have been altered, white-out, or marked through in either Line 35c or Line 35e.

one or more characters have been written over to CHANGE an existing entry in either Line 35c or Line 35d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 35e.

(30)

DAN For Verification

35E

★★★★★★ This is a MUST ENTER field if "Line 35e" contains data.

Enter Line 35e again 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 35e (DAN) fields agree.

(31)

Discuss with Preparer Checkbox

CKBX

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

(32)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(33)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(34)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

For Tax Year 2023

Elem. No.

Form 1120-C 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

RMT

★★★★★★

Enter the green rockered amount from the balance due area of the return or from 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)

Gross Receipts Less Returns

L1C

MINUS (−)

Enter the amount from line 1c.

(4)

Cost of Goods Sold

LN2

MINUS (−)

Enter the amount from line 2.

(5)

Total Income

L10

MINUS (−)

Enter the amount from line 10.

(6)

Salaries & Wages

L12

MINUS (−)

Enter the amount from line 12.

(7)

Bad Debts

L13

MINUS (−)

Enter the amount from line 13.

(8)

Domestic Production Activities

L22

Enter the amount from line 22.

(9)

Total Deductions

L24

MINUS (−)

Enter the amount from line 24.

(10)

Deductions- Section 1382

25B

MINUS (−)

Enter the amount from line 25b.

(11)

Net Operating Loss Deduction

26A

MINUS (−)

Enter the amount from line 26a.

(12)

Special Deductions

26B

MINUS (−)

Enter the amount from line 26b.

(13)

Taxable Income

L27

MINUS (−)

Enter the amount from line 27.

(14)

Total Tax

L28

Enter the amount from line 28.

(15)

Net 965 Tax Liability Paid for Reporting Year

L29

Enter the amount from line 29.

Tax year 2020 and prior year's only.

(16)

Estimated Tax Credit

30D

Enter the amount from line 30d.

(17)

Tax Deposited- Form 7004

30E

Enter the amount from line 30e.

(18)

Credit From Form 2439

30F(1)

Enter the amount from line 30f(1).

(19)

Refundable Credits 3800/8827

30G

Enter the amount from line 30g.

(20)

Section 1383 Credit

30H

Enter the amount from line 30h.

(21)

Elective Payment Election

30I $

Enter the amount from line 30i.

(22)

E. S. Penalty

L31

Enter the amount from line 31.

(23)

Tax Due/Overpayment

32/33

MINUS (−)

Enter the amount from line 32 or line 33 as follows:

Enter the amount from line 32, if present, and press .

If there is no entry on line 32, enter the amount from line 33 and press MINUS(-).

(24)

Credit to Next Year Estimated Tax

L34 LF

Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" .

(25)

Discuss with Preparer Checkbox

CKBX

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

(26)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(27)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(28)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

For Tax Years 2022 and Prior

Elem. No.

Form 1120-C 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

RMT

★★★★★★

Enter the green rockered amount from the balance due area of the return or from 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)

Gross Receipts Less Returns

L1C

MINUS (−)

Enter the amount from line 1c.

(4)

Cost of Goods Sold

LN2

MINUS (−)

Enter the amount from line 2.

(5)

Total Income

L10

MINUS (−)

Enter the amount from line 10.

(6)

Salaries & Wages

L12

MINUS (−)

Enter the amount from line 12.

(7)

Bad Debts

L13

MINUS (−)

Enter the amount from line 13.

(8)

Domestic Production Activities

L22 $

Enter the amount from line 22.

(9)

Total Deductions

L24

MINUS (−)

Enter the amount from line 24.

(10)

Deductions- Section 1382

25B

MINUS (−)

Enter the amount from line 25b.

(11)

Net Operating Loss Deduction

26A

MINUS (−)

Enter the amount from line 26a.

(12)

Special Deductions

26B

MINUS (−)

Enter the amount from line 26b.

(13)

Taxable Income

L27

MINUS (−)

Enter the amount from line 27.

(14)

Total Tax

L28

Enter the amount from line 28.

(15)

Net 965 Tax Liability Paid for Reporting Year

L29

Enter the amount from line 29.

Tax year 2020 and prior year's only.

(16)

Estimated Tax Credit

30D

Enter the amount from line 30d.

(17)

Tax Deposited- Form 7004

30E

Enter the amount from line 30e.

(18)

Credit From Form 2439

30F(1)

Enter the amount from line 30f(1).

(19)

Refundable Credits 3800/8827

30G

Enter the amount from line 30g.

(20)

Section 1383 Credit

30H

Enter the amount from line 30h.

(21)

Net 965 Tax Liability

30I

Enter the amount from line 30i.

Tax year 2020 and prior year's only.

(22)

E. S. Penalty

L31

Enter the amount from line 31.

(23)

Tax Due/Overpayment

32/33

MINUS (−)

Enter the amount from line 32 or line 33 as follows:

Enter the amount from line 32, if present, and press .

If there is no entry on line 32, enter the amount from line 33 and press MINUS(-).

(24)

Credit to Next Year Estimated Tax

L34 LF

Enter the amount from line 34 following the phrase, "Credited to 2021 estimated tax" .

(25)

Discuss with Preparer Checkbox

CKBX

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

(26)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(27)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(28)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Tax Year 2024 and Later

Elem. No.

Form 1120-C 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 Income Patronage

PG3L5(A)

MINUS (−)

Enter the amount from Page 3, line 5, Column a.

(3)

Total Income Non-patronage

L5(B)

MINUS (−)

Enter the amount from Page 3, line 5, Column b.

(4)

Total Deductions Patronage

6C(A)

MINUS (−)

Enter the amount from Page 3, line 6c, Column a.

(5)

Total Deductions Nonpatronage

6C(B)

MINUS (−)

Enter the amount from Page 3, line 6c, Column b.

(6)

Net Operating Loss Deduction Patronage

9A(A)

MINUS (−)

Enter the amount from Page 3, line 9a, Column a.

(7)

Net Operating Loss Deduction Non-patronage

9A(B)

MINUS (−)

Enter the amount from Page 3, line 9a, Column b.

(8)

Special Deductions Patronage

9B(A)

MINUS (−)

Enter the amount from Page 3, line 9b, Column a.

(9)

Special Deductions Non-patronage

9B(B)

MINUS (−)

Enter the amount from Page 3, line 9b, Column b.

(10)

Unused Patronage

12(A)

MINUS (−)

Enter the amount from Page 3, line 12, Column a.

(11)

Unused Non-patronage

13(B)

MINUS (−)

Enter the amount from Page 3, line 13, Column b.

(12)

Patronage Money

H3A

MINUS (−)

Enter the amount from Schedule H, line 3a.

(13)

Patronage Div. Qualified

H3B

MINUS (−)

Enter the amount from Schedule H, line 3b.

(14)

Income Tax Taxpayer

J1A

Enter the amount from Schedule J, line 1a.

(15)

Section 1291 Tax from Form 8621

J1B

Enter the amount from Schedule J, line 1b.

(16)

Tax Adjustment from Form 8978

J1C

Enter the amount from Schedule J, line 1c.

(17)

Base Erosion Tax

J1D

Enter the amount from Schedule J, line 1d.

(18)

Chapter 1 Tax Recapture from Form 4255

J1E

Enter the amount from Schedule J, line 1e.

(19)

Other Chapter 1 Tax

J1Z

Enter the amount from Schedule J, line 1z.

(20)

Corporate Alternative Minimum Tax

J3

Enter the amount from Schedule J, line 3.

(21)

Foreign Tax Credit

J5A

Enter the amount from Schedule J, line 5a.

(22)

Credit from Form 8834

J5B

Enter the amount from Schedule J, line 5b.

(23)

General Business Credit

J5C

Enter the amount from Schedule J, line 5c.

(24)

Credit for Prior Year Minimum Tax (Form 8827)

J5D

Enter the amount from Schedule J, line 5d.

(25)

Bond Credits from Form 8912

J5E

Enter the amount from Schedule J, line 5e.

(26)

Other

J5Z

Enter the amount from Schedule J, line 5z.

(27)

Total Credits

J6

Enter the amount from Schedule J, Line 6.

(28)

Addition Tax from Form 4255

J8A

Enter the amount from Schedule J, Line 8a.

(29)

Recapture of Low-Income Housing Credit Taxes

J8B

Enter the amount from Schedule J, Line 8b.

Tax Year 2023

Elem. No.

Form 1120-C 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 Income Patronage

PG3L5(A)

MINUS (−)

Enter the amount from Page 3, line 5, Column a.

(3)

Total Income Non-patronage

L5(B)

MINUS (−)

Enter the amount from Page 3, line 5, Column b.

(4)

Total Deductions Patronage

6C(A)

MINUS (−)

Enter the amount from Page 3, line 6c, Column a.

(5)

Total Deductions Nonpatronage

6C(B)

MINUS (−)

Enter the amount from Page 3, line 6c, Column b.

(6)

Net Operating Loss Deduction Patronage

9A(A)

MINUS (−)

Enter the amount from Page 3, line 9a, Column a.

(7)

Net Operating Loss Deduction Non-patronage

9A(B)

MINUS (−)

Enter the amount from Page 3, line 9a, Column b.

(8)

Special Deductions Patronage

9B(A)

MINUS (−)

Enter the amount from Page 3, line 9b, Column a.

(9)

Special Deductions Non-patronage

9B(B)

MINUS (−)

Enter the amount from Page 3, line 9b, Column b.

(10)

Unused Patronage

12(A)

MINUS (−)

Enter the amount from Page 3, line 12, Column a.

(11)

Unused Non-patronage

13(B)

MINUS (−)

Enter the amount from Page 3, line 13, Column b.

(12)

Patronage Money

H3A

MINUS (−)

Enter the amount from Schedule H, line 3a.

(13)

Patronage Div. Qualified

H3B

MINUS (−)

Enter the amount from Schedule H, line 3b.

(14)

Income Tax Taxpayer

J1

Enter the amount from Schedule J, line 1.

(16)

Corporate Alternative Minimum Tax

J3

Enter the amount from Schedule J, line 3.

(17)

Foreign Tax Credit

J5A

Enter the amount from Schedule J, line 5a.

(18)

Credit from Form 8834

J5B

Enter the amount from Schedule J, line 5b.

(19)

General Business Credit

J5C

Enter the amount from Schedule J, line 5c.

(20)

Credit for Prior Year Minimum Tax (Form 8827)

J5D

Enter the amount from Schedule J, line 5d.

(21)

Total Credits

J6

Enter the amount from Schedule J, Line 6.

(22)

Write in Recapture LIH Credit

J8…

Enter the edited amount from the left of Schedule J, line 8.

(23)

Recapture Taxes

J8

Enter the amount from Schedule J, line 8.

Tax Year 2022 and Prior

Elem. No.

Form 1120-C 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 Income Patronage

PG3L5(A)

MINUS (−)

Enter the amount from Page 3, line 5, Column a.

(3)

Total Income Non-patronage

L5(B)

MINUS (−)

Enter the amount from Page 3, line 5, Column b.

(4)

Total Deductions Patronage

6C(A)

MINUS (−)

Enter the amount from Page 3, line 6c, Column a.

(5)

Total Deductions Nonpatronage

6C(B)

MINUS (−)

Enter the amount from Page 3, line 6c, Column b.

(6)

Net Operating Loss Deduction Patronage

9A(A)

MINUS (−)

Enter the amount from Page 3, line 9a, Column a.

(7)

Net Operating Loss Deduction Non-patronage

9A(B)

MINUS (−)

Enter the amount from Page 3, line 9a, Column b.

(8)

Special Deductions Patronage

9B(A)

MINUS (−)

Enter the amount from Page 3, line 9b, Column a.

(9)

Special Deductions Non-patronage

9B(B)

MINUS (−)

Enter the amount from Page 3, line 9b, Column b.

(10)

Unused Patronage

12(A)

MINUS (−)

Enter the amount from Page 3, line 12, Column a.

(11)

Unused Non-patronage

13(B)

MINUS (−)

Enter the amount from Page 3, line 13, Column b.

(12)

Patronage Money

H3A

MINUS (−)

Enter the amount from Schedule H, line 3a.

(13)

Patronage Qualified

H3B

MINUS (−)

Enter the amount from Schedule H, line 3b.

(14)

Income Tax Taxpayer

J1

Enter the amount from Schedule J, line 1.

(15)

Base Erosion Tax

J2

Enter the amount from Schedule J, line 2.

(16)

Corporate Alternative Minimum Tax

J3

Enter the amount from Schedule J, line 3.

(17)

Foreign Tax Credit

J5A

Enter the amount from Schedule J, line 5a.

(18)

Credit from Form 8834

J5B

Enter the amount from Schedule J, line 5b.

(19)

General Business Credit

J5C

Enter the amount from Schedule J, line 5c.

(20)

Credit for Prior Year Minimum Tax

J5D

Enter the amount from Schedule J, line 5d.

(21)

Total Credits

J6

Enter the amount from Schedule J, Line 6.

(22)

Write in Recapture LIH Credit

J8…

Enter the edited amount from the left of Schedule J, line 8.

(23)

Recapture Taxes

J8

Enter the amount from Schedule J, line 8.

Only transcribe the edited digit to the right. If not edited, leave blank.

(8)

Corporation Section 59 Prior Year Checkbox

CHBX 20A

Enter the numeric digit from Schedule K, Line 20a 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 .

(9)

Corporation Section 59 Current Year Checkbox

CHBX 20B

Enter the numeric digit from Schedule K, Line 20b 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)

Corporation Section 59 Safe Harbor Current Year Checkbox

CHBX 20C

Enter the numeric digit from Schedule K, Line 20c 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 .

(7)

Trade Notes and Accounts

PG52AC

MINUS (−)

Enter the amount from Schedule L, line 2a, Column (c).

(8)

Other Current Assets (BOY)

L4B

MINUS (−)

Enter the amount from Schedule L, line 4, Column (b).

(9)

Other Current Assets (EOY)

L4D

MINUS (−)

Enter the amount from Schedule L, line 4, Column (d).

(10)

Total Assets (EOY)

13D

MINUS (−)

Enter the amount from Schedule L, line 13, Column (d).

Tax year 2019 and prior year's only.

(6)

Number of Forms 5471

N?4B

Enter the number from line 4b, Schedule N.

(7)

Did Corporation Receive a Distribution...Foreign Trust?

N?5

Enter from the "Yes/No" check boxes, Schedule N, line 5.

(8)

At any Time...Interest in...Financial Account

N?6A

Enter from the "Yes/No" check boxes, Schedule N, line 6a.

(9)

Foreign Country Code

N?6B

Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.

(10)

Is Corporation Claiming Extraterritorial Income Exclusion?

N?7A

Enter from the "Yes/No" check boxes, Schedule N, line 7a.

(11)

Number of Forms 8873 Attached

N?7B

Enter the number from line 7b.

(12)

Enter Total Amount

N?7C $

MINUS (−)

Enter the amount from line 7c.

Resource

Section 11 Form 4626

Exhibit 3.24.16-13

Section 15 Form 4136

Exhibit 3.24.16-16

Section 19 Form 8978

Exhibit 3.24.16-17

Section 35 Form 4255

Exhibit 3.24.16-28

Resource

Section 21 Form 8941

Exhibit 3.24.16-19

Section 22 Form 5884-B

Exhibit 3.24.16-20

Section 23 Form 3800

Exhibit 3.24.16-21

Section 24 Form 3800

Exhibit 3.24.16-22

Section 25 Form 3800

Exhibit 3.24.16-23

Section 31 Form 8936 Sch. A

Exhibit 3.24.16-27

Section 35 Form 4255

Exhibit 3.24.16-28

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

For TY2016 and subsequent - Enter the edited condition code from the right of Questions E through G.

For TY2015 and prior - Enter the edited condition code from the right of Questions H through L.

(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

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(20)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

(21)

Line A Country Code

LA CD

Enter the edited two-digit code shown on the dotted portion of line A.

(22)

POD (AO) Code

LND LF

Enter the edited digits shown on the dotted portion of line D(1).

(23)

Line D Checkbox Code

CKBXCD

Enter the edited code to the left of the checkbox on Question 3 line D.

(24)

PIA/NAICS Code

NAICS

Enter the code shown or edited on the dotted portion of line F(1).

(25)

Number of Forms 5472

?M

Enter the number from line M.

Refer to IRM 3.24.28, Foreign Account Tax Compliance General Purpose Programs, for input of Form 1042-S, Recipient copy, attached to Form 1120-F.

Enter overpayment from line 8 if TY 2005 - 2009.

(17)

Overpayment from Chapter 3 Withholding

8B

MINUS (-)

Enter the amount from line 8B.

(18)

Credit to Next Year's Tax

9ACT

Enter the amount from line 9a, center.

(19)

Routing Number

9C

Enter up to 9 digits of the RTN from line 9c.

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

Press if:

both Line 9c and Line 9e is blank.

an illegible character is present in either Line 9c or 9e.

one or more numbers have been altered, white-out, or marked through in either the 9c or 9e.

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

one or more numbers have been written over to CHANGE an existing entry in either Line 9c or Line 9e.

See IRM 3.24.38.3.4.14.22 for specific examples.

(20)

Type of Depositor Account

9D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 9d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 9d is marked and Line 9c AND Line 9e are blank, press .

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

(21)

Depositor Account Number

9E

★★★★★★ This is a MUST ENTER field if "Line 9c or Line 9d" contain an entry.

nter the alpha/numeric Account Number from line 9e.

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:

9e is not present and there is data on Line 9c.

an illegible character is present in either 9c or 9e.

one or more characters have been altered, white-out, or marked through in either Line 9c or Line 9e.

one or more characters have been written over to CHANGE an existing entry in either Line 9c or Line 9d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 9e.

(22)

DAN For Verification

9E

★★★★★★ This is a MUST ENTER field if "Line 9e " contains data.

Enter Line 9e again 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 9e (DAN) fields agree.

(23)

Tax Preference Code

BOTMID

Enter the edited digit from the bottom center margin.

(24)

Discuss with Preparer Checkbox

CKBX

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

(25)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(26)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(27)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Enter from Question R for TY 2006 and 2005.

(3)

Parents Name Control

?TNC

Enter the edited Name Control from question T(2).

(4)

Parents TIN

?TTIN

Enter the edited EIN from Question T(1).

(5)

During the Year...Own Foreign Entities?

?X

Enter from the "Yes/No" check boxes as follows:

If TY2004 or prior year, question Y, page 5,

If TY2006 or TY2005, question W, page 5,

If TY2007, question W, page 2 or

If TY2008 and subsequent, question X, page 2.

(6)

During the Year...Own at Least 10%...Foreign Partnership?

?Y(2)

Enter from the "Yes/No" check boxes as follows:

If TY2004 or prior year, question Z, page 5,

IfTY2006 or TY2005, question X, page 5,

If TY2007, question X, page 2 or

If TY2008 and subsequent, question Y(2), page 2.

(7)

QI-EIN

?CC(2)EIN

Enter the edited EIN from Line CC(2), Page 2.

(8)

Qualified Opportunity Fund Certification Checkbox

?HHY/N

Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, 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 .

2022 and prior years, enter from the edited line

(9)

Qualified Opportunity Fund Amount

?HH

Enter the amount from Page 3 Question HH.

2022 and prior years, enter from the edited line

(10)

Corporation Section 59 Prior Year Checkbox

CKBX JJ(1)

Enter the numeric digit from Page 3 Line JJ(1).

Enter "1" - If Yes box is checked.

Enter "2" - If No box is checked.

Enter "3" - If both boxes are checked.

If Blank, press .

(11)

Corporation Section 59 Current Year Checkbox

CKBX JJ(2)

Enter the numeric digit from Page 3 Line JJ(2).

Enter "1" - If Yes box is checked.

Enter "2" - If No box is checked.

Enter "3" - If both boxes are checked.

If Blank, press .

(12)

Corporation Section 59 Harbor Current Year Checkbox

CKBX JJ(3)

Enter the numeric digit from Page 3 Line JJ(3).

Enter "1" - If Yes box is checked.

Enter "2" - If No box is checked.

Enter "3" - If both boxes are checked.

If Blank, press .

(13)

Gross Receipts Less Returns

PG4 1C $

Enter the amount from Page 4, Section II, line 1c.

(14)

Interest

LN5 $

Enter the amount from line 5.

(15)

Gross Rents

LN6 $

Enter the amount from line 6.

(16)

Total Income

L11 $

MINUS (-)

Enter the amount from line 11.

(17)

Salaries & Wages

L13 $

MINUS(-)

Enter the amount form line 13.

(18)

Total Deductions

L28 $

MINUS (-)

Enter the amount from line 28.

(19)

Total Income before NOL

L29 $

MINUS (-)

Enter the amount from line 29.

(20)

Chapter 1 Tax from Form 4255

J2B

Enter the amount from line Schedule J line 2b.

(21)

Other

J2C

Enter the amount from line Schedule J line 2c.

(22)

Corporate Alternative Minimum Tax

J3

Enter the amount Schedule J, Line 3.

(23)

Form 8827, Credit for Prior Year Minimum Tax - Corporations

J5C

Enter the amount Schedule J, Line 5c.

(24)

Total Chapter 3 Payments Schedule W

PG8L1 $

Enter the amount from Page 8 Schedule W, line 1.

(25)

Portion of Tax Under Sections 1445/1446

PG8L3 $

Enter the amount from Page 8 Schedule W, line 3.

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

(4)

Z Code Date Acquired

ZPTI 1(B)

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).

(5)

Z Code Amount of Adjustment

ZPTI 1(G) $

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).

(6)

Z Code Indicator Part I Form 8949

ZPTI IND

★★★★★★

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

(7)

Y Code EIN

YPTI 1(A)

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)

(8)

Y Code Date Sold or Disposed of

YPTI 1(C)

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).

(9)

Y Code Recaptured Deferral Amount

YPTI 1(G) $

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).

(10)

Y Code Indicator Part I Form 8949 Indicator

YPTI IND

★★★★★★

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

(11)

Z Code EIN

ZPTII 1(A)

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).

(12)

Z Code Date Acquired

ZPTII 1(B)

Enter the date from Form 8949 Part II line Column (b).

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

(13)

Z Code Amount of Adjustment

ZPTII 1 (G) $

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

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

(14)

Z Code Part II Form 8949 Indicator

ZPTII IND

★★★★★★

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

(15)

Y Code EIN

YPTII 1(A)

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

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

(16)

Y Code Date Sold or Disposed of

YPTII 1(C)

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

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

(17)

Y Code Recaptured Deferral Amount

YPTII 1 (G) $

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

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

(18)

Y Code Part II Form 8949 Indicator

YPTII IND

★★★★★★

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

(19)

Dispose of Any Investments 8996

INV CKBX

★★★★★★

Enter the numeric digit from Form 8996 Dispose of Any Investments Checkbox.

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.

(20)

Qualified Opportunity 6 Month

L6 $

Enter the amount from Form 8996 Part II line 6.

TY2020 enter from the edited line number.

(21)

Electing to Decertify as QOF

QOF CKBX

★★★★★★

This line is reserved on Form 8996. Enter a "0" or press F7.

(22)

Qualified Opportunity 6 Month

L7 $

Enter the amount from Form 8996 Part II line 7.

TY2020 enter from the edited line number.

(23)

Total Assets

L8 $

Enter the amount from Form 8996 Part II line 8.

TY2020 enter from the edited line number.

(24)

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.

(25)

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.

(26)

Divide Line by 2.0

L14

Enter the percentage from Form 8996 Part II line 14.

TY2020 enter from the edited line number.

(27)

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.

Resource

Section 09 Form 4626

Exhibit 3.24.16-70

Section 15 Form 4136

Exhibit 3.24.16-16

Section 19 Form 8978

Exhibit 3.24.16-17

Section 21 Form 8941

Exhibit 3.24.16-19

Section 22 Form 5884-B

Exhibit 3.24.16-20

Section 23 Form 3800

Exhibit 3.24.16-21

Section 24 Form 3800

Exhibit 3.24.16-22

Section 25 Form 3800

Exhibit 3.24.16-23

Section 26 Form 8997

Exhibit 3.24.16-24

Section 27 Form 8283

Exhibit 3.24.16-25

Section 35 Form 4255

Exhibit 3.24.16-28

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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

CC

Enter the edited code from the dotted portion of line 4.

(18)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(19)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

(20)

PIA/NAICS Code

NAICS

Enter the edited code from above box A.

(21)

Type of Election

BOXB

Enter the edited code to the left of box B.

(22)

Country Code

BOXD

Enter the edited code from the right of box D.

(23)

Name Control of Principal Shareholder

1ANC

Enter the Name Control as shown or edited on line 1a.

(24)

TIN of Principal Shareholder

1BTIN

Enter the TIN from line 1b.

(25)

Member of Controlled Group

2CKBX

Enter a:

"1" if the Yes box is checked.

"2" if the No box is checked.

"3" if both boxes are checked.

(26)

Name Control of Parent

2ANC

Enter the Name Control from line 2a only if edited or underlined.

(27)

TIN of Parent

2BTIN

Enter the TIN from line 2b only if edited or underlined.

(28)

Total Assets of Parent

2D $

MINUS(-)

Enter the amount from line 2d.

See IRM 3.24.38.3.4.14.22 for specific examples.

(12)

Type of Depositor Account

6D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 6d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 6d is marked and Line 6c AND Line 6e are blank, press .

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

(13)

Depositor Account Number

6E

★★★★★★ This is a MUST ENTER field if "Line 6c or Line 6d" contain an entry.

Enter the alpha/numeric Account Number from line 6e.

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:

6e is not present and there is data on Line 6c.

an illegible character is present in either 6c or 6e.

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 6c or Line 6d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 6e.

(14)

DAN For Verification

6E

★★★★★★ This is a MUST ENTER field if "Line 6e " contains data.

Enter Line 6e again 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 6e (DAN) fields agree.

(15)

Tax Preference Code

BOTMID

Enter the edited digit from the center of the bottom margin.

(16)

Discuss with Preparer Checkbox

CKBX

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

(17)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(18)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(19)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Resource

Section 15 Form 4136

Exhibit 3.24.16-16

Section 20 Form 8913

Exhibit 3.24.16-77

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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

CC

Enter the edited code from the dotted portion of line 1.

(18)

Return Processing Code

01RPC

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

(19)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(20)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

See IRM 3.24.38.3.4.14.22 for specific examples.

(12)

Type of Depositor Account

26D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 26d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 26d is marked and Line 26cANDLine 26e are blank, press .

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

(13)

Depositor Account Number

26E

★★★★★★ This is a MUST ENTER field if "Line 26c or Line 26d " contain an entry.

Enter the alpha/numeric Account Number from line 26e.

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:

26e is not present and there is data on Line 26c.

an illegible character is present in either 26c or 26e. one or more characters have been written over to CHANGE an existing entry in either Line 26c or Line 26d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 26e.

(14)

DAN For Verification

26E

★★★★★★ This is a MUST ENTER field if "Line 26e " contains data.

Enter Line 26e again 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 26e (DAN) fields agree.

(15)

Discuss with Preparer Checkbox

CKBX

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

(16)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(17)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(18)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Resource

Section 15 Form 4136

Exhibit 3.24.16-16

Section 19 Form 8978

Exhibit 3.24.16-17

Section 21 Form 8941

Exhibit 3.24.16-19

Section 35 Form 4255

Exhibit 3.24.16-28

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

Enter the edited code from the dotted portion of lines 3 or 4.

(18)

Return Processing Code

01RPC

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

(19)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(20)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Tax Year 2023 and Later

Elem. No.

Form 1120-L 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 Tax

L26

Enter the amount from line 26.

(3)

Preceding Year’s Overpayment

27A

Enter the amount from line 27a.

(4)

Current Year’s Estimated Tax Payments

27B

Enter the amount from line 27b.

(5)

Current Year’s Refund Applied from Form 4466

27C

Enter the amount from line 27c.

(6)

Form 7004 Credit

27D

Enter the amount from line 27d.

(7)

Credit from Form 2439

27E

Enter the amount from line 27e.

(8)

Elective Payment Election

27H

Enter the amount from line 27h.

(9)

Other Credits and Payments

27Z

Enter the amount from line 27z.

(10)

ES Tax Penalty

L29

Enter the amount from line 29.

(11)

Balance Due/Overpayment

30/31

MINUS (−) ★★★★★★

Enter the amount from line 30 or line 31 as follows:

Enter the amount from line 30, if present, and press .

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

(12)

Credit to Next Year's Tax

32A

Enter the amount from line 32a .

(13)

Routing Number

32C

Enter up to 9 digits of the RTN from line 32c.

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

Press if:

both Line 32c and Line 32e is blank.

an illegible character is present in either Line 32c or 32e.

one or more numbers have been altered, white-out, or marked through in either the 32c or 32e.

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

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

See IRM 3.24.38.3.4.14.22 for specific examples.

(14)

Type of Depositor Account

32D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 32d.

If both boxes are marked, press.

If neither box is marked, press.

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

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

(15)

Depositor Account Number

32E

★★★★★★ This is a MUST ENTER field if "Line 32c or Line 32d " contain an entry.

Enter the alpha/numeric Account Number from line 32e.

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:

32e is not present and there is data on Line 32c.

an illegible character is present in either 32c or 32e.

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

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

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

(16)

DAN For Verification

32E

★★★★★★ This is a MUST ENTER field if "Line 32e" contains data.

Enter Line 32e again 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 32e (DAN) fields agree.

(17)

Tax Preference Code

BOT CT

Enter the edited digit from the bottom center margin of page 1.

(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 Number

TEL#

Enter the preparer's telephone number.

Tax Year 2022 and Prior

Elem. No.

Form 1120-L 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 Tax

L26

Enter the amount from line 26.

(3)

Net Tax Liability Paid for Reporting Year

L27

Enter the amount form line 27.

Tax year 2020 and prior year's only.

(4)

Estimated Tax Credit

28E

Enter the amount from line 28e.

(5)

Form 7004 Credit

28F

Enter the amount from line 28f.

(6)

Net 965 Tax Liability

28I

Enter the amount from line 28i.

Tax year 2020 and prior year's only.

(7)

Credit from Form 2439

2439AMT

Enter the amount from line 28g(1).

(8)

Refundable Credits 3800/8827

28J

Enter the amount from line 28j.

Tax year 2019 and prior year's only.

(9)

ES Tax Penalty

L29

Enter the amount from line 29.

(10)

Balance Due/Overpayment

30/31

MINUS (−) ★★★★★★

Enter the amount from line 30 or line 31 as follows:

Enter the amount from line 30, if present, and press .

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

(11)

Credit to Next Year's Tax

32CT

Enter the amount from line 32, center.

(12)

Tax Preference Code

BOT CT

Enter the edited digit from the bottom center margin of page 1.

(13)

Discuss with Preparer Checkbox

CKBX

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

(14)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(15)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(16)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Tax Year 2018 and prior year's only.

(7)

Tax-Exempt Interest

SCHF9A $

Enter the amount from Schedule F, line 13, Page 3.

Tax Year 2017 and prior year's only.

(8)

Is the Corporation a Subsidiary

SCHM?6

Enter from the "Yes/No" check box Page 8, Question 6.

(9)

Parents Name Control

?6NC

Enter the edited Name Control from Page 8, Question 6.

(10)

Parents TIN

?6TIN

Enter the edited TIN from Page 8, Question 6.

(11)

Number of Forms 5472 attached

?8C

Enter the number from Page 8, Question 8(c).

(12)

Corporation Section 59 Prior Year Checkbox

CKBX 19A

Enter the numeric digit from Schedule M, Line 19a.

(13)

Corporation Section 59 Current Year Checkbox

CKBX 19B

Enter the numeric digit from Schedule M, Line 19b.

(14)

Corporation Section 59 Safe Harbor Current Year Checkbox

CKBX 19C

Enter the numeric digit from Schedule M, Line 19c.

(15)

During the Year...Own any Foreign Entities?

SCHN?1A

Enter from the "Yes/No" check boxes, Schedule N, line 1a.

(16)

Number of Forms 8865 Attached

N?2

Enter the number from Schedule N, line 2.

(17)

Excluding...Own at Least 10% Interest?

N?3

Enter from the "Yes/No" check boxes, Schedule N, line 3.

(18)

Was Corp... of any Controlled Foreign Corp.?

N?4A

Enter from the "Yes/No" check boxes, Schedule N, line 4a.

Tax Year 2019 and prior year's only.

(19)

Number of Forms 5471

N?4B

Enter the number from Schedule N, line 4b.

(20)

Did Corp. Receive a Distribution...Foreign Trust?

N?5

Enter from the "Yes/No" check boxes, Schedule N, line 5.

(21)

At any Time ... Interest in ... Financial Account

N?6A

Enter from the "Yes/No" check boxes, Schedule N, line 6a.

(22)

Foreign Country Code

N?6B

Enter the edited alpha Foreign Country Code from Schedule N, line 6b.

(23)

Is Corporation Claiming Extraterritorial Income Exclusion?

N?7A

Enter from the "Yes/No" check boxes, Schedule N, line 7a.

(24)

Number of Forms 8873 Attached

N?7B

Enter the number from Schedule N, line 7b.

(25)

Enter Total Amount

N?7C $

MINUS (−)

Enter the amount from Schedule N, line 7c.

Resource

Section 15 Form 4136

Exhibit 3.24.16-16

Section 19 Form 8978

Exhibit 3.24.16-17

Section 20 Form 965-B

Exhibit 3.24.16-18

Section 21 Form 8941

Exhibit 3.24.16-19

Section 22 Form 5884-B

Exhibit 3.24.16-20

Section 23 Form 3800

Exhibit 3.24.16-21

Section 24 Form 3800

Exhibit 3.24.16-22

Section 25 Form 3800

Exhibit 3.24.16-23

Section 35 Form 4255

Exhibit 3.24.16-28

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

Enter the edited code from the dotted portion of lines 1 thru 4.

(18)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(19)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

See IRM 3.24.38.3.4.14.22 for specific examples.

(10)

Type of Depositor Account

18D

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 18d.

If both boxes are marked, press.

If neither box is marked, press.

If Line 18d is marked and Line 18c AND Line 18e are blank, press .

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

(11)

Depositor Account Number

18E

★★★★★★ This is a MUST ENTER field if "Line 18c or Line 18d" contain an entry.

Enter the alpha/numeric Account Number from line 18e.

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:

18e is not present and there is data on Line 18c.

an illegible character is present in either 18c or 18e.

one or more characters have been altered, white-out, or marked through in either Line 18c or Line 18e.

one or more characters have been written over to CHANGE an existing entry in either Line 18c or Line 18d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 18e.

(12)

DAN For Verification

18E

★★★★★★ This is a MUST ENTER field if "Line 18e " contains data.

Enter Line 18e again 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 18e (DAN) fields agree.

(13)

Discuss with Preparer Checkbox

CKBX

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

(14)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(15)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(16)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

Enter the edited Condition Code in the dotted portion of lines 1-3.

(18)

Return Processing Code

01RPC

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

(18)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(19)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Elements (2) and (10) - (12) Prompt Line and Line indicated in Instructions are different.

Prompt’s will be updated in Tax Year 2026 Change Request.

Elem. No.

Form 1120-PC 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 Tax

L14

Enter the amount from line 15.

Line Change

(3)

Preceding Year’s Overpayment to Current Year

16A

Enter the amount from Line 16a.

(4)

Current Year’s Estimated Tax Payments

16B

Enter the amount from Line 16b.

(5)

Current Year’s Refund Applied for Form 4466

16C

Enter the amount from Line 16c.

(6)

Form 7004 Credit

16D

Enter the amount from Line 16d.

(7)

Credit by Reciprocal

16E

Enter the amount from Line 16e.

(8)

Elective Payment Election

16F $

Enter the amount from Line 16f.

(9)

Other Refundable Credits

16Z

Enter the amount from Line 16z.

(10)

ES Tax Penalty

L17

Enter the amount from line 18.

Line Change

(11)

Balance Due/Overpayment

18/19

MINUS (−) ★★★★★★

Enter the amount from line 19 or line 20 as follows:

Enter the amount from line 19 and press .

If there is no entry on line 19, enter the amount from line 20 and press MINUS (-).

Line Change

(12)

Credit to Next Year's Tax

21A

Enter the amount from line 21a.

(13)

Routing Number

21C

Enter up to 9 digits of the RTN from line 21c.

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

Press if:

both Line 21c and Line 21e is blank.

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

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

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

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

See IRM 3.24.38.3.4.14.22 for specific examples.

(14)

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”.

(15)

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.

(16)

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.

(13)

Tax Preference Code

BOTMID

Enter the edited digit from the bottom center margin.

(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.

Tax Years 2024 and subsequent only.

(4)

Corporate Alternative Minimum Tax

LN 6

Enter the amount from Page 1 line 6.

(5)

Form 8827, Credit for Prior Year Minimum Tax - Corporations

LN 8D

Enter the amount from Page 1 line 8d.

(6)

Interest Exempt Under Section 103

PG2 3BA $

Enter the amount from Page 2 line 3b, Column (a).

(7)

Gross Income

L14 $

Enter the amount from Page 2 line 14.

(8)

Salaries & Wages

L16 $

Enter the amount from Page 2 line 16.

(9)

Schedule H, Line 6, Special Deduction

PG6SCHH6 $

Enter the amount from Schedule H, Line 6.

(10)

Kind of Business Code

PG7 ?2

Enter the edited digit from the right of Question 2, Schedule I, Page 7.

(11)

Is the Corporation a Subsidiary

?4Y/N

Enter from the "Yes/No" check boxes, Question 4, Schedule I.

(12)

Parents Name Control

?4NC

Enter the edited Name Control from Question 4, Schedule I.

(13)

Parents TIN

?4TIN

Enter the edited TIN from Question 4, Schedule I.

(14)

Number of Forms 5472 attached

?6C

Enter the number from Schedule I, Question 6(c).

(15)

Corporation Section 59 Prior Year Checkbox

CKBX 20A

Enter from the Yes/No check boxes on line 20a.

(16)

Corporation Section 59 Current Year Checkbox

CKBX 20B

Enter from the Yes/No check boxes on line 20b.

(17)

Corporation Section 59 Safe Harbor Current Year Checkbox

CKBX 20C

Enter from the Yes/No check boxes on line 20c.

(18)

During the Year...Own any Foreign Entities?

SCHN?1A

Enter from the "Yes/No" check boxes, line 1a, Schedule N.

(19)

Number of Forms 8865 Attached

N?2

Enter the number from line 2, Schedule N.

(20)

Excluding...Own at Least 10% Interest?

N?3

Enter from the "Yes/No" check boxes, line 3, Schedule N.

(21)

Was Corp... of any Controlled Foreign Corp.?

N?4A

Enter from the "Yes/No" check boxes, line 4a, Schedule N.

Tax Year 2019 and prior year's only.

(22)

Number of Forms 5471

N?4B

Enter the number from line 4b, Schedule N.

(23)

Did Corp. Receive a Distribution...Foreign Trust?

N?5

Enter from the "Yes/No" check boxes, line 5, Schedule N.

(24)

At any Time ... Interest in ... Financial Account

N?6A

Enter from the "Yes/No" check boxes, line 6a, Schedule N.

(25)

Foreign Country Code

N?6B

Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.

(26)

Is Corporation Claiming Extraterritorial Income Exclusion?

N?7A

Enter from the "Yes/No" check boxes, line 7a, Schedule N.

(27)

Number of Forms 8873 Attached

N?7B

Enter the number from line 7b, Schedule N.

(28)

Enter Total Amount

N?7C $

MINUS (−)

Enter the amount from line 7c, Schedule N.

Resource

Section 09 Form 4626

Exhibit 3.24.16-70

Section 15 Form 4136

Exhibit 3.24.16-16

Section 19 Form 8978

Exhibit 3.24.16-17

Section 20 Form 965-B

Exhibit 3.24.16-18

Section 21 Form 8941

Exhibit 3.24.16-19

Section 22 Form 5884-B

Exhibit 3.24.16-20

Section 23 Form 3800

Exhibit 3.24.16-21

Section 24 Form 3800

Exhibit 3.24.16-22

Section 25 Form 3800

Exhibit 3.24.16-23

Section 27 Form 8283

Exhibit 3.24.16-25

Section 35 Form 4255

Exhibit 3.24.16-28

OSPC processing instructions only.

(12)

Street Address

ADD

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

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

(13)

City

CITY

Enter the city from the entity area of the return.

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code

CC

Enter the edited code from the dotted portion of Lines 1-8.

(18)

Return Processing Code

01RPC

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

(19)

Tax Period Beginning

YRBEGDT

Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.

(20)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

(21)

ABLM Code

ABLM

Enter the edited code from the left of boxes A and B.

(22)

Filing Exception Code

EX CD

Enter the edited character in the margin to the right of box D.

(23)

PBA/NAICS Code/Box H

NAICS

Enter the numbers from box H.

Tax Year 2023 and Later

Elem. No.

Form 1120-REIT 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 Tax

L24

Enter the amount from line 23.

(3)

Preceding Year’s Overpayment

25A

Enter the amount from line 25a.

(4)

Current Year’s Estimated Tax

25B

Enter the amount from line 25b.

(5)

Current Year’s Refund Applied from Form 4466

25C

Enter the amount from line 25c.

(6)

Form 7004 Credit

25D

Enter the amount from line 25d.

(7)

Form 2439 Credit

25E

Enter the amount from line 25e.

(8)

Elective payment Election

25G $

Enter the amount from line 25g.

(9)

Other Payments and Credits

25Z

Enter the amount from line 25z.

(10)

ES Tax Penalty

L26

Enter the amount from line 26.

(11)

Balance Due/Overpayment

27/28

MINUS (−) ★★★★★★

Enter the amount from line 27 or line 28 as follows:

Enter the amount from line 27 and press .

If there is no entry on line 27, enter the amount from line 28 and press MINUS (-).

(12)

Credit to Next Year's Tax

30A

Enter the amount from line 30a.

(13)

Routing Number

30C

Enter up to 9 digits of the RTN from line 30c.

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

Press if:

both Line 30c and Line 30e is blank.

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

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

the RTN is not present and there is other data to be entered for this section.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

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

See IRM 3.24.38.3.4.14.22 for specific examples.

(14)

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”.

(15)

Depositor Account Number

30E

★★★★★★ This is a MUST ENTER field if "Line 30c or Line 30d" contain an entry.

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:

the DAN is not present and there is other data to be entered for this section.

an illegible character is present in either the RTN or DAN.

one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.

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

(16)

DAN For Verification

30E

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

nter 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)

Discuss with Preparer Checkbox

CKBX

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

(14)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(15)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(16)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

For 2022 and Prior Years

Elem. No.

Form 1120-REIT 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 Tax

L23

Enter the amount from line 23.

(3)

Net Tax Liability Paid for Reporting Year

L24

Enter the amount from line 24.

Tax year 2020 and prior year's only.

(4)

Estimated Tax Credit

25D

Enter the amount from line 25d.

(5)

Form 7004 Credit

25E

Enter the amount from line 25e.

(6)

Form 2439 Credit

25F1

Enter the amount from line 25f(1).

(7)

Refundable Credits 3800/8827

25G

Enter the amount from line 25g.

Tax year 2019 and prior year's only.

(8)

Net 965 Tax Liability

25H

Enter the amount from line 25h.

Tax year 2020 and prior year's only.

(9)

ES Tax Penalty

L26

Enter the amount from line 26.

(10)

Balance Due/Overpayment

27/28

MINUS (−) ★★★★★★

Enter the amount from line 27 or line 28 as follows:

Enter the amount from line 27 and press .

If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).

(11)

Credit to Next Year's Tax

29CT

Enter the amount from line 29, center.

(12)

Discuss with Preparer Checkbox

CKBX

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

(13)

Preparer's PTIN

PTIN

Enter the preparer's PTIN.

(14)

Preparer's EIN

PEIN

Enter the preparer's EIN.

(15)

Preparer's Telephone Number

TEL#

Enter the preparer's telephone number.

Tax Years 2023 and Later

Elem. No.

Form 1120-REIT Schedules J, K and N Section 08 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

Alternative Minimum Tax

J2G

Enter the amount edited to the right of line 2g, Schedule J.

(3)

Income Tax

J2

Enter the amount from line 2, Schedule J.

(4)

Foreign Tax Credit

J3A

Enter the amount from line 3a, Schedule J.

(5)

Qualified Electrical Vehicle Credit

J3B

Enter the amount from line 3b, Schedule J.

(6)

General Business Credit

J3C

Enter the amount from line 3c, Schedule J.

(7)

Adjustments from Form 8978

J3D

Enter the amount from line 3d, Schedule J.

(8)

Other Credits

J3Z

Enter the amount from line 3z, Schedule J.

(9)

Total Credits

J4E

Enter the amount from line 4e, Schedule J.

(10)

Personal Holding

J6A

Enter the amount from line 6a, Schedule J.

(11)

Interest on Deferred Tax Liability 453A(c)

J6B

Enter the amount from line 6b, Schedule J.

(12)

Interest on Deferred Tax Liability 453(I)(3)

J6C

Enter the amount from line 6c, Schedule J.

(13)

Recaptured Investment Credit Amount

J6D

Enter the amount from line 6d, Schedule J.

(14)

Recapture of Low-Income Housing Credit

J6E

Enter the amount from line 6e, Schedule J.

(15)

Other Taxes

6Z

Enter the amount from Schedule J, line 6z.

(16)

Deferred Tax on the REIT’s Share

J8B

Enter the amount from Schedule J, line 8b.

(17)

Other Deferred Tax

J8C

Enter the amount from Schedule J, line 8c.

(18)

Is the REIT a Subsidiary?

K3Y/N

Enter from the Yes/No check boxes, question 3, Schedule K.

(19)

Parents Name Control

K3NC

Enter the edited Name Control from question 3, Schedule K.

(20)

Parents TIN

K3TIN

Enter the edited TIN from question 3, Schedule K.

(21)

Foreign Country Code

K5B

Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K.

(22)

Number of Forms 5472 attached

K5C

Enter the number from Schedule K, line 5c.

(23)

Section 163(j) Checkbox

K10Y/N

Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT 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)

Corporation Satisfy One or More

K11Y/N

Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT 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)

Qualified Opportunity Fund Certification Checkbox

K12Y/N

Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, 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)

Qualified Opportunity Fund Amount

K12

Enter the amount from Schedule K, line 12.

(27)

During the Year...Own any Foreign Entities?

SCHN?1A

Enter from the "Yes/No" check boxes, line 1a, Schedule N.

(28)

Number of Forms 8865 Attached

N?2

Enter the number from line 2, Schedule N.

(29)

Excluding...Own at Least 10% Interest?

N?3

Enter from the "Yes/No" check boxes, line 3, Schedule N.

(30)

Was Corp... of any Controlled Foreign Corp.?

N?4A

Enter from the "Yes/No" check boxes, line 4a, Schedule N.