Section 25. BMF International Miscellaneous Tax Returns
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.24.25 BMF International Miscellaneous Tax Returns¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.24.25, ISRP System, BMF International Miscellaneous Tax Returns.
Material Changes¶
(1) Exhibit 3.24.25-31 Added Direct Deposit lines and renumbered elements.
(2) Exhibit 3.24.25-34 Added Direct Deposit lines and renumbered elements.
(3) Editorial changes were made throughout the IRM for clarity. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references.
Effect on Other Documents¶
Audience¶
Effective Date¶
Scott Wallace Director, Submission Processing Taxpayer Services
Program Scope and Objectives¶
Purpose: This IRM section supplies instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System to transcribe the returns below:
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner
Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests
Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
Audience: ISRP clerks perform key entry by capturing 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 (an Organization within Submission Processing).
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.
Background¶
The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a Commercial-Off-the-Shelf (COTS) product that is an integral part of ISRP. The entries from transcription are transferred to Error Resolution System (ERS) fields.
Roles and Responsibilities¶
The Campus Director monitors operational performance for their campus.
The Operation Manager monitors operational performance for their operation.
The team manager/lead conducts performance monitoring and ensures employees have the tools to perform their duties.
The team employees follow the instructions contained in this IRM and maintain updated IRM procedures.
Program Management and Reviews¶
Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.
Program Effectiveness is measured using the following:
Embedded Quality Submission Processing (EQSP)
Balanced Measures
Managerial reviews
Annual Review: Federal Managers Financial Integrity Act (FMFIA).
Program Controls¶
For Terms, Definitions, and Acronyms, see IRM 3.24.38, ISRP System, BMF General Instructions.
IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.3, Internal Management Documents System - Internal Revenue Manual (IRM) Process, When Procedures Deviate from the IRM, and elevated through appropriate channels for executive approval.
Terms and Acronyms¶
The following is a list of the acronyms used in this IRM section:
Acronyms
Description
BMF
Business Master File
DLN
Document Locator Number
IRM
Internal Revenue Manual
Control Documents¶
Following are the control document(s) from which data may be transcribed:
Form 813, Document Register
Form 1332, Block and Selection Record
Form 3893, Re-Entry Document Control
Source Documents¶
Following are the source documents from which data may be transcribed:
Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b)).
Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.
Form 8804, Annual Return for Partnership Withholding Tax (Section 1446).
Forms/Program Numbers/MFT/Tax Class/Doc. Code¶
Program Number
MFT
Tax Class
Document Code
Form 3520
12310
68
3
83
Form 3520-A
12320
42
3
82
Form 8288
11330
17
1
40
Form 8804
11340
08
1
29
Required Sections¶
Section 01 is entered and verified in all cases.
Note:¶
Effective on January 2, 2003, Form 3520-A only accepts an Employer Identification Number (EIN) number in Field 01TIN (Line 1b).
Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated by the presence of stars (★★★★★★).
Yes/No Check Boxes¶
For all edited "Yes/No" check boxes, enter as follows:
"1" if the "yes" box is checked.
"2" if the "no" box is checked.
"3" if both boxes are checked.
Press
Percentages¶
The taxpayer is allowed to enter a specified percentage under the appropriate tax rate.
The following is how to input percentages.
If the taxpayer enters:
Input as:
9 percent
009
20 percent
020
27.5 percent
027
ISRP Transcription Operation Sheets¶
The following exhibits represent specific data entry procedures.
Block Header Data Entry Form 813 Document Register and Form 1332 for Original Input…¶
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Service Center (SC) Block Control
ABC
The screen displays the Alphanumeric Block Control (ABC) that is entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2)
Block Document Locator Number (DLN)
DLN
Enter the first 11-digits from: (a) Form 813— the "Block DLN" box. (b) Form 1332— the "Document Locator No." box. (c) Form 3893— box 2. The EOP verifies the DLN from the first document of the block.
(3)
Batch Number
BATCH
Enter the batch number from: (a) Form 813, Form 1332— the "Batch Control Number" box. (b) Form 3892— box 3. If not present, enter the number from the batch transmittal sheet.
(4)
Document Count
COUNT
Enter the document count as follows: (a) Form 813, Form 1332 —the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) Form 3893 —from box 4.
(5)
Prejournalized Credit Amount
CR
Enter the amount from: (a) Form 813 —shown as the "Total" or if adjusted, as the "Adjusted Total." (b) Form 3893— from box 5.
Note:¶
Enter Dollars and Cents.
(6)
Filling
Press
(7)
Source Code
SOURCE
If the control document is Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. (d) None of the boxes checked, consult your supervisor to determine if a source code is required.
(8)
Year Digit
YEAR
If the control document is Form 3893, enter the digit from box 12. This is a "MUST ENTER" field if the Source Code is "R, N, or 4."
(9)
Filling
Press
(10)
Remittance Processing System (RPS) Indicator
RPS
Enter a "2" if on: (a) Form 813 Form 1332 —"RPS" is edited or stamped in the upper center margin, or "RRPS" appears in the header of Form 1332. (b) Form 3893 —box 13 is checked.
Caution:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(25)
City
CITY
Enter the city from line 1e.
Caution:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(26)
State
ST
Enter the standard state abbreviation from line 1f.
Caution:¶
If inputting a foreign address, enter a period (.) in this field.
(27)
ZIP Code
ZIP
Enter the ZIP Code from line 1g.
Caution:¶
If inputting a foreign address, leave this field blank. Press
(28)
Country Code
COUN
Enter the edited country code from line 1h.
Note:¶
For 2013 - 2019 years enter the identification number from line 2b(1).
(4)
TIN Type
TYPE
Enter the edited zero following the TIN.
(5)
Street Address
L2C
Enter the street address information as shown or edited on line 2c.
(6)
Date Foreign Trust was Created
L2D
Enter the date from line 2d.
(7)
City
L2E
Enter the city from line 2e.
Note:¶
Do not use Major City Codes.
(8)
State
L2F
Enter the standard state abbreviation from line 2f.
Caution:¶
If inputting a foreign address, enter a period (.) in this field.
(9)
ZIP Code
L2G
Enter the ZIP Code from line 2g.
(10)
Country Code
L2H
Enter the edited country code from line 2h.
(11)
Did Foreign Trust Appoint U.S. Agent
3Y/N
Enter from the "Yes/No" check boxes on line 3.
(12)
Name of U.S. Agent
L3A
Enter the name from line 3a.
(13)
Identification Number
L3B
Enter identification number, if any, from line 3b.
(14)
ID Number Type
TYPE
Enter the zero, if edited, after the ID number.
(15)
U.S. Agent Street Address
L3C
Enter the street address information as shown on line 3c.
(16)
U.S. Agent City
L3D
Enter the city from line 3d.
Note:¶
Do not use Major City Codes.
(17)
U.S. Agent State
L3E
Enter the standard state abbreviation from line 3e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(18)
U.S. Agent ZIP Code
L3F
Enter the ZIP Code from line 3f.
(19)
U.S. Agent Country Code
L3G
Enter the edited country code from line 3g.
(20)
Name of U.S. Decedent
L4A
Enter the name from line 4a.
(21)
Address of U.S. Decedent
L4B
Enter the street address information as shown or edited on line 4b.
(22)
City of U.S. Decedent
CITY
Enter the city from line 4b.
Note:¶
Do not use Major City Codes.
(23)
State of U.S. Decedent
ST
Enter the standard state abbreviation from line 4b.
(24)
ZIP Code of U.S. decedent
ZIP
Enter the ZIP Code from line 4b.
(25)
Country Code
COUN
Enter the edited country code from line 4b.
(26)
TIN of U.S. Decedent
L4C
Enter the TIN from line 4c.
(27)
TIN Type
TYPE
Enter the edited zero following the TIN.
(28)
Date of Death
L4D
Enter the date from line 4d.
(29)
EIN of Estate
L4E
Enter the EIN from line 4e.
(30)
Line 4f Checkbox
4FCKBX
Enter from line 4f as follows:
"1" if the first box is checked.
"2" if the second box is checked.
"3" if the third box is checked.
If more than one box is checked, use the first box checked.
Note:¶
Do not use Major City Codes.
(5)
State
ST
Enter the standard state abbreviation from line 5b.
(6)
ZIP Code
ZIP
Enter the ZIP Code from line 5b.
(7)
Country Code
COUN
Enter the edited country code from line 5b.
(8)
Identification Number
L5C
Enter the identification number, if any, from line 5c.
(9)
TIN Type
TYPE
Enter the edited zero following the TIN.
(10)
Country Code — Trust Created
L6A
Enter the edited country code from line 6a.
(11)
Country Code — Law Governs
L6B
Enter the edited country code from line 6b.
(12)
Date Trust Created
L6C
Enter the date from line 6c.
(13)
Will Any Other Person be Treated as Owner
7AY/N
Enter from the "Yes/No" check boxes, line 7a.
(14)
Name of Other Foreign Trust Owner — 1
7BI
Enter the name from line 7b(i).
(15)
Address — 1
ADD
Enter the street address information as shown or edited on line 1 of 7b(ii).
(16)
City — 1
CITY
Enter the city from line 1 of 7b(ii).
Note:¶
Do not use Major City Codes.
(17)
State — 1
ST
Enter the standard state abbreviation from line 7b(ii).
(18)
ZIP Code — 1
ZIP
Enter the ZIP Code from line 1 of 7b(ii).
(19)
Country Code of Residence
7BIII
Enter the two edited characters country code of residence from line 1 of 7b(iii).
(20)
Identification ID — 1
7BIV
Enter the ID from line 1 of 7b(iv).
(21)
TIN Type — 1
TYPE
Enter the edited zero following the TIN.
(22)
Relevant Code Sec. 1
7BV
Enter the digits from line 7b(v).
(23)
Indicator More Than 1
MORE
Enter the edited "1" to the right of line 7b(v).
Note:¶
Enter this in YYYY format if other than a year, enter through.
(9)
Yield to Maturity 1
BIII1 $
Enter the 1st yield shown on line 11b(iii).
(10)
FMV of Obligation 1
BIV1 $
Enter the 1st FMV shown on line 11b(iv).
(11)
Date of Transfer 2
11BI2
Enter the 2nd date shown on line 11b(i).
(12)
Maximum Term 2
BII2
Enter the 2nd term shown on line 11b(ii).
Note:¶
Enter this in YYYY format if other than a year, enter through.
(13)
Yield to Maturity 2
BIII2 $
Enter the 2nd yield shown on line 11b(iii).
(14)
FMV of Obligation 2
BIV2 $
Enter the 2nd FMV shown on line 11b(iv).
(15)
Date of Transfer 3
11BI3
Enter the 3rd date shown on line 11b(i).
(16)
Maximum Term 3
BII3
Enter the 3rd term shown on line 11b(ii).
Note:¶
Enter this in YYYY format if other than a year, enter through.
(17)
Yield to Maturity 3
BIII3 $
Enter the 3rd yield shown on line 11b(iii).
(18)
FMV of Obligation 3
BIV3 $
Enter the 3rd FMV shown on line 11b(iv).
(19)
More Than 3 Indicator
MORE
Enter the edited "1" in the right margin of line 11b(iv).
(20)
With Respect to Each
12Y/N
Enter from the "Yes/No" check boxes, line 12.
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)
FMV of Property Transferred 1
C1 $
Enter the 1st FMV from line 13(c).
(6)
U.S. Adjusted Basis 1
D1 $
Enter the 1st U.S. adjusted from line 13(d).
(7)
Gain Recognized 1
E1 $
Enter the 1st gain from line 13(e).
(8)
Excess if Any 1
F1 $
Enter the 1st excess from line 13(f).
(9)
Description of Property Received 1
G1
Enter the 1st description from line 13(g).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(10)
FMV of Property Received 1
H1 $
Enter the 1st FMV from line 13(h).
(11)
Excess of (c) over (h) 1
I1 $
Enter the 1st excess from line 13(i).
(12)
Date of Transfer 2
13A2
Enter the 2nd date from line 13(a).
(13)
Description of Property Transferred 2
B2
Enter the 2nd description from line 13(b).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(14)
FMV of Property Transferred 2
C2 $
Enter the 2nd FMV from line 13(c).
(15)
U.S. Adjusted Basis 2
D2 $
Enter the 2nd U.S. adjusted from line 13(d).
(16)
Gain Recognized 2
E2 $
Enter the 2nd gain from line 13(e).
(17)
Excess if Any 2
F2 $
Enter the 2nd excess from line 13(f).
(18)
Description of Property Received 2
G2
Enter the 2nd description from line 13(g).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces
(19)
FMV of Property Received 2
H2 $
Enter the 2nd FMV from line 13(h).
(20)
Excess of (c) over (h) 1
I2 $
Enter the 2nd excess from line 13(i).
(21)
More than 2 Indicator
MORE
Enter the edited "1" in the right margin of line 13(i).
(22)
Total Column F
TOTF $
Enter the amount from the total of line 13(f).
(23)
Totals Column I
TOTI $
Enter the amount from the total of line 13(i).
Note:¶
Do not use Major City Codes.
(5)
State of Beneficiary 1
ST1
Enter the 1st state from line 15(b).
(6)
ZIP Code of Beneficiary 1
ZIP1
Enter the 1st ZIP Code from line 15(b).
(7)
Country Code 1
COUN1
Enter the 1st edited country code from line 15(b).
(8)
U.S. Beneficiary 1
CY/N1
Enter from the 1st "Yes/No" check boxes, line 15(c).
(9)
Identification # 1
D1
Enter the 1st ID number from line 15(d).
(10)
ID Type 1
TYPE1
Enter the 1st edited zero following the ID number from line 15(d).
(11)
Name of Beneficiary 2
15A2
Enter the 2nd name from line 15(a).
(12)
Address of Beneficiary 2
ADD2
Enter the 2nd address from line 15(b).
(13)
City of Beneficiary 2
CITY2
Enter the 2nd city from line 15(b).
Note:¶
Do not use Major City Codes.
(14)
State of Beneficiary 2
ST2
Enter the 2nd state from line 15(b).
(15)
ZIP Code of Beneficiary 2
ZIP2
Enter the 2nd ZIP Code from line 15(b).
(16)
Country Code 2
COUN2
Enter the 2nd edited country code from line 15(b).
(17)
U.S. Beneficiary 2
CY/N2
Enter from the 2nd "Yes/No" check boxes, line 15(c).
(18)
Identification # 2
D2
Enter the 2nd ID number from line 15(d).
(19)
ID Type 2
TYPE2
Enter the 2nd edited zero following the ID number from line 15(d).
(20)
Name of Beneficiary 3
15A3
Enter the 3rd name from line 15(a).
(21)
Address of Beneficiary 3
ADD3
Enter the 3rd address from line 15(b).
(22)
City of Beneficiary 3
CITY3
Enter the 3rd city from line 15(b).
Note:¶
Do not use Major City Codes.
(23)
State of Beneficiary 3
ST3
Enter the 3rd state from line 15(b).
(24)
ZIP Code of Beneficiary 3
ZIP3
Enter the 3rd ZIP Code from line 15(b).
(25)
Country Code 3
COUN3
Enter the 3rd edited country code from line 15(b).
(26)
U.S. Beneficiary 3
CY/N3
Enter from the 3rd "Yes/No" check boxes, line 15(c).
(27)
Identification # 3
D3
Enter the 3rd ID number from line 15(d).
(28)
ID Type 3
TYPE3
Enter the 3rd edited zero following the ID number from line 15(d).
(29)
More than 3 Indicator
MORE
Enter the edited "1" in the right margin of line 15(d).
Note:¶
Do not use Major City Codes.
(5)
State of Trustee
ST
Enter the 1st state from line 16(b).
(6)
ZIP Code of Trustee
ZIP
Enter the 1st ZIP Code from line 16(b).
(7)
Country Code
COUN
Enter the 1st edited country code from line 16(b).
(8)
Identification Number
CID
Enter the ID number from line 16(c).
(9)
ID Type
TYPE
Enter the edited zero following the ID number from line 16(c).
(10)
More than 1 Indicator
MORE
Enter the edited "1" in the right margin of line 16(c).
(11)
Name of Other Persons
17A
Enter the 1st name from line 17(a).
(12)
Address of Other Persons
BADD
Enter the 1st street address from line 17(b).
(13)
City of Other Persons
CITY
Enter the 1st city from line 17(b).
Note:¶
Do not use Major City Codes.
(14)
State of Other Persons
ST
Enter the 1st state from line 17(b).
(15)
ZIP Code of Other Persons
ZIP
Enter the 1st ZIP Code from line 17(b).
(16)
Country Code
COUN
Enter the 1st edited country code from line 17(b).
(17)
Description of Powers
17C
Enter the description from line 17(c).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces
(18)
Identification Number
DID
Enter the ID number from line 17(d).
(19)
ID Type
TYPE
Enter the edited zero following the ID number from line 17(d).
(20)
More than 1 Indicator
MORE
Enter the edited "1" in the right margin of line 17(d).
(21)
Summary of All
18ACK
Enter from the "Yes/No" check boxes, line 18a as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
(22)
The Trust Instrument
BCK
Enter from the "Yes/No" check boxes, line 18b as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
(23)
Memoranda or Letters
CCK
Enter from the "Yes/No" check boxes, line 18c as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
(24)
Subsequent Variances
DCK
Enter from the "Yes/No" check boxes, line 18d as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
(25)
Trust Financial Statements
ECK
Enter from the "Yes/No" check boxes, line 18e as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
(26)
Other Trust Documents
FCK
Enter from the "Yes/No" check boxes, line 18f as follows:
"1" if the "Yes" box is checked,
"2" if the "No" is checked,
"3" if the "Attached Previously" box is checked.
If more than one box is checked, press
Note:¶
Do not use Major City Codes.
(5)
State of Other Trust
ST
Enter the 1st state from line 20(b).
(6)
ZIP Code of Other Trust
ZIP
Enter the 1st ZIP Code from line 20(b).
(7)
Country Code of Residence
COUN
Enter the 1st edited country code from line 20(c).
(8)
Identification Number
ID
Enter the ID number from line 20(d).
(9)
ID Type
TYPE
Enter the edited zero following the ID number from line 20(d).
(10)
Relevant Code Section
E
Enter the code from line 20(e).
(11)
More than 1 Indicator
MORE
Enter the edited "1" from the right margin of line 20(e).
(12)
Country Code Trust Created
21A
Enter the edited country code from line 21(a).
(13)
Country Code Laws Govern
21B
Enter the edited country code from line 21(b).
(14)
Date Foreign Trust Created
21C
Enter the date from line 21(c).
(15)
Do You Have a Copy
22Y/N
Enter from the "Yes/No" check boxes, line 22.
(16)
What is the Gross Value
23 $
Enter the amount from line 23.
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(4)
FMV of Property 1
C1 $
Enter the 1st FMV from line 24(c).
(5)
Description Transferred 1
D1
Enter the 1st description from line 24(d).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(6)
FMV of Property 1
E1 $
Enter the 1st FMV from line 24(e).
(7)
Excess 1
F1 $
Enter the 1st excess from line 24(f).
(8)
Date of Distribution 2
24A2
Enter the 2nd date from line 24(a).
(9)
Description of Property Received 2
B2
Enter the 2nd description from line 24(b).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(10)
FMV of Property 2
C2 $
Enter the 2nd FMV from line 24(c).
(11)
Description Transferred 2
D2
Enter the 2nd description from line 24(d).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(12)
FMV of Property 2
E2 $
Enter the 2nd FMV from line 24(e).
(13)
Excess 2
F2 $
Enter the 2nd excess from line 24(f).
(14)
Date of Distribution 3
24A3
Enter the 3rd date from line 24(a).
(15)
Description of Property Received 3
B3
Enter the 3rd description from line 24(b).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(16)
FMV of Property 3
C3 $
Enter the 3rd FMV from line 24(c).
(17)
Description Transferred 3
D3
Enter the 3rd description from line 24(d).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(18)
FMV of Property 3
E3 $
Enter the 3rd FMV from line 24(e).
(19)
Excess 3
F3 $
Enter the 3rd excess from line 24(f).
(20)
More than 3 Indicator
MORE
Enter the edited "1" from the right margin of line 24(f).
(21)
Total
FTOT $
Enter the total from line 24(f).
Note:¶
Enter this in YYYY format if other than a year, enter through.
(6)
Interest Rate 1
D1
Enter the 1st interest rate or percentage from line 25(d).
(7)
Is the Obligation 1
E1Y/N
Enter from the 1st "Yes/No" check boxes, line 25(e).
(8)
FMV of Obligation 1
F1 $
Enter the 1st FMV from line 25(f).
(9)
Amount Treated as Distribution 1
G1 $
Enter the 1st amount from line 25(g).
(10)
FMV of Loans 2
25A2 $
Enter the 2nd FMV from line 25(a).
(11)
Date of Original Loan 2
B2
Enter the 2nd date from line 25(b).
(12)
Maximum Term 2
C2
Enter the 2nd maximum from line 25(c).
Note:¶
Enter this in YYYY format if other than a year, enter through.
(13)
Interest Rate 2
D2
Enter the 2nd interest or percentage rate from line 25(d).
(14)
Is the Obligation 2
E2Y/N
Enter from the 2nd "Yes/No" check boxes, line 25(e).
(15)
FMV of Obligation 2
F2 $
Enter the 2nd FMV from line 25(f).
(16)
Amount Treated as Distribution 2
G2 $
Enter the 2nd amount from line 25(g).
(17)
More than 2 Indicator
MORE
Enter the edited "1" from the right margin of line 25(g).
(18)
Total
GTOT $
Enter the total from line 25(g).
(19)
With Respect to Each
26Y/N
Enter from the "Yes/No" check boxes, line 26.
(20)
Total Distribution Received
27 $
Enter the total from line 27.
(21)
Did the Trust
28Y/N
Enter from the "Yes/No" check boxes, line 28.
Note:¶
Enter any part of a year to be a complete year.
(4)
Total/ 3 Preceding Years
33 $
Enter the amount from line 33.
(5)
Multiply 33 by 1.25
34 $
Enter the amount from line 34.
(6)
Average Distribution
35 $
Enter the amount from line 35.
(7)
Amount Treated As Ordinary Income
36 $
Enter the amount from line 36.
(8)
Amount Treated As Accumulation
37 $
Enter the amount from line 37.
(9)
Compute Number of Years
38
Enter the digits from line 38.
Note:¶
Enter any part of a year to be a complete year.
Note:¶
Enter any part of a year to be a complete year.
Note:¶
Enter any part of a year to be a complete year.
(5)
Combined Interest Rate
51
Enter the digits from line 51.
(6)
Interest Charge
52 $
Enter the amount from line 52.
(7)
Tax Attributable
53 $
Enter the amount from line 53.
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)
FMV of Property 1
C1 $
Enter the 1st FMV from line 54(c).
(6)
Date of Gift 2
54A2
Enter the 2nd date from line 54(a).
(7)
Description of Property 2
B2
Enter the 2nd description from line 54(b).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)
FMV of Property 2
C2 $
Enter the 2nd FMV from line 54(c).
(9)
More than 2 Indicator
MORE
Enter the edited "1" from the right margin of line 54(c).
(10)
Total FMV
CTOT $
Enter the total from line 54(c).
(11)
Did You Received
55Y/N
Enter from the "Yes/No" check boxes, line 55.
Note:¶
Do not use Major City Codes.
(6)
State of Donor 1
ST1
Enter the 1st state from line 55(c).
(7)
ZIP Code of Donor 1
ZIP1
Enter the 1st ZIP Code from line 55(c).
(8)
Country Code of Donor 1
COUN1
Enter the 1st edited country code from line 55(c).
(9)
Identification Number 1
D1
Enter the 1st ID number from line 55(d).
(10)
ID Type 1
TYPE1
Enter the 1st edited zero following the ID number from line 55(d).
(11)
Date of Gift 2
55A2
Enter the 2nd date from line 55(a).
(12)
Name of Donor 2
B2
Enter the 2nd name from line 55(b).
(13)
Street Address of Donor 2
CADD2
Enter the 2nd address from line 55(c).
(14)
City of Donor 2
CITY2
Enter the 2nd city from line 55(c).
Note:¶
Do not use Major City Codes.
(15)
State of Donor 2
ST2
Enter the 2nd state from line 55(c).
(16)
ZIP Code of Donor 2
ZIP2
Enter the 2nd ZIP Code from line 55(c).
(17)
Country Code of Donor 2
COUN2
Enter the 2nd edited country code from line 55(c).
(18)
Identification Number 2
D2
Enter the 2nd ID number from line 55(d).
(19)
ID Type 2
TYPE2
Enter the 2nd edited zero following the ID number from line 55(d).
(20)
Corporation/ Partnership 1
55E1
Enter the 1st entry from line 55(e) as follows:
"C" for Corporation.
"P" for Partnership.
(21)
Description of Property 1
55F1
Enter the 1st description from line 55(f).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(22)
FMV of Property 1
55G1 $
Enter the 1st FMV from line 55(g).
(23)
Corporation/ Partnership 2
55E2
Enter the 2nd entry from line 55(e) as follows:
"C" for Corporation.
"P" for Partnership.
(24)
Description of Property 2
55F2
Enter the 2nd description from line 55(f).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(25)
FMV of Property 2
55G2 $
Enter the 2nd FMV from line 55(g).
(26)
More than 2 Indicator
MORE
Enter the edited "1" in the right margin of line 55(g).
(27)
Do You Have/ Nominee
56Y/N
Enter from the "Yes/No" check boxes, line 56.
(28)
Preparer Signature Indicator
SIGN
Enter "1" if Preparer’s signature is present.
(29)
Preparer PTIN
PTIN
Enter the Preparer’s TIN.
(30)
Preparer’s EIN
PEIN
Enter the Firm’s EIN.
(31)
Preparer’s Telephone Num
TEL#
Enter the Preparer’s telephone number.
Note:¶
For TY2019 and prior enter from line 1b(1).
(7)
Address Check
ADDRESS CHECK?
Enter "Y" or "N" as appropriate.
(8)
Street Key
STREET KEY
Enter the Street Key.
(9)
ZIP Key
ZIP KEY
Enter the ZIP Key.
(10)
Tax Period
TAXPR
Enter edited tax period from the upper right part of the return. If no edited tax period is present, enter current processing tax year. (i.e. 20XX12).
(11)
Received Date
RDATE
Enter the date as stamped or edited on the face of the return.
(12)
ERS Action Code
ACTCD
Enter the edited digits from the lower left margin.
(13)
Condition Codes
CC
Enter the edited codes from the middle of Form 3520-A question line 2 of Part I. If a "G" Condition Code is present or the ERS Action Code is in the "600" series, end the document after this element.
(14)
Correspondence Received Date
CRDATE
Enter the edited date in MMDDYYYY format from below the address in the lower part of the entity section (see IRM 3.24.38 for specific instructions).
(15)
Name of Foreign Trust
NAME
Enter the name from line 1a.
(16)
Date Foreign Trust was Created
1D
Enter the date from line 1d.
Note:¶
"ADDR, CITY, ZIP " isn’t always prompted. If Section 02 is present, however, "COUN" is always entered.
Elem. No.
Form 3520-A Section 02 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
In Care of Name Line
C/O NAME
Enter the in care of name.
(3)
Foreign Address
FGN ADD
Enter the foreign address information as shown or edited from the entity area.
(4)
Street Address
ADDR
Enter the street address information as shown or edited from line 1c.
Caution:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5)
City
CITY
Enter the city from line 1e.
Caution:¶
If inputting a foreign address, ONLY enter the edited foreign country's code.
(6)
State
ST
Enter the standard state abbreviation from line 1f.
Caution:¶
If inputting a foreign address, enter a period (.) in this field.
(7)
ZIP Code
ZIP
Enter the ZIP Code from line 1g.
Caution:¶
If inputting a foreign address, leave this field blank. Press
(8)
Country Code
COUN
Enter the edited country code from line 1h.
Note:¶
If Section 02 is present, this field is always entered even if the remaining address fields are not prompted.
Note:¶
For TY 2019 and prior years enter the edited "1" or "2" to the right margin of line 6.
(10)
Foreign Grantor Trust Beneficiary Statements
LN6
Enter the number of statements from line 6.
Note:¶
If blank, press
(11)
Preparer's PTIN
PSSN
Enter the Preparer's PTIN.
(12)
Preparer's EIN
PEIN
Enter the Firm’s EIN.
(13)
Preparer's Telephone Num
TEL#
Enter the Preparer's telephone number.
Note:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)
Owner City 1
6DCITY1
Enter the city from line 6d.
Note:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(8)
Owner State 1
6EST1
Enter the standard state abbreviation from line 6e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(9)
Owner Zip Code 1
6FZIP1
Enter the ZIP Code from line 6f.
Note:¶
If inputting a foreign address, leave this field blank. Press
(10)
Owner Country Code 1
6GCOUN1
Enter the edited country code from line 6g.
(11)
Gross Value of the Portion of the Trust 1
LN9 (1) $
Enter the amount from line 9.
(12)
Total Line
10F $
Enter the amount from line 10f total box.
(13)
Taxable Interest
L1A $
Enter the amount from line 1(a).
(14)
Total Ordinary Dividends
L2A $
Enter the amount from line 2(a).
(15)
Qualified Dividends
L2B $
Enter the amount from line 2(b).
(16)
Gross rents and Royalties
LN3 $
Enter the amount from line 3 from the Income Section.
(17)
Capital Gains/Losses
LN5 $
Enter the amount from line 5 from the Income Section.
(18)
Ordinary Gains/Losses
LN6 $
Enter the amount from line 6 from the Income Section.
(19)
Total Income
LN8 $
Enter the amount from line 8 from the Income Section.
(20)
Foreign Taxes
10A $
Enter the amount from line 10a from the Expense Section.
(21)
Total Expenses
L15 $
Enter the amount from line 15 from the Expense Section.
Note:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)
Owner City 2
6DCITY2
Enter the city from line 6d.
Note:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(8)
Owner State 2
6EST2
Enter the standard state abbreviation from line 6e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(9)
Owner Zip Code 2
6FZIP2
Enter the ZIP Code from line 6f.
Note:¶
If inputting a foreign address, leave this field blank. Press
(10)
Gross Value of the Portion of the Trust 2
LN9 (2) $
Enter the amount from line 9.
(11)
Total Line
L10F(2) $
Enter the amount from line 10f total box.
(12)
Owner Tax Period 3
LN5TAXPR3
Enter the tax period from line 5 of the owner statement.
(13)
Name of U.S. Owner 3
6ANAME3
Enter the name from line 6a.
(14)
Owner TIN 3
BTIN3
Enter the TIN from line 6b.
(15)
Owner TIN Type 3
BTYPE3
Enter the edited zero if present following the TIN.
(16)
Owner Address 3
6CADD3
Enter the street address information as shown or edited on line 6c.
Note:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(17)
Owner City 3
CDCITY3
Enter the city from line 6d.
Note:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(18)
Owner State 3
6EST3
Enter the standard state abbreviation from line 6e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(19)
Owner Zip Code 3
6FZIP3
Enter the Zip Code from line 6f.
Note:¶
If inputting a foreign address, leave this field blank. Press
(20)
Gross Value of the Portion of the Trust 3
LN9 (3) $
Enter the amount from line 9.
(21)
Total Line
10F(3) $
Enter the amount from line 10f total box.
Note:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(7)
Owner City 4
6DCITY4
Enter the city from line 6d.
Note:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(8)
Owner State 4
6EST4
Enter the standard state abbreviation from line 6e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(9)
Owner Zip Code 4
6FZIP4
Enter the Zip Code from line 6f.
Note:¶
If inputting a foreign address, leave this field blank. Press
(10)
Gross Value of the Portion of the Trust 4
LN9 (4) $
Enter the amount from line 9.
(11)
Total Line
10F(4) $
Enter the amount from line 10f total box.
(12)
Owner Tax Period 5
LN5TAXPR5
Enter the tax period from line 5 of the owner statement.
(13)
Name of U.S. Owner 5
6ANAME5
Enter the name from line 6a.
(14)
Owner TIN 5
BTIN5
Enter the TIN from line 6b.
(15)
Owner TIN Type 5
BTYPE5
Enter the edited zero following the TIN.
(16)
Owner Address 5
6CADD5
Enter the street address information as shown or edited on line 6c.
Note:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(17)
Owner City 5
6DCITY5
Enter the city from line 6d.
Note:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(18)
Owner State 5
6EST5
Enter the standard state abbreviation from line 6e.
Note:¶
If inputting a foreign address, enter a period (.) in this field.
(19)
Owner Zip Code 5
6FZIP5
Enter the Zip Code from line 6f.
Note:¶
If inputting a foreign address, leave this field blank. Press
(20)
Gross Value of the Portion of the Trust 5
LN9 (5) $
Enter the amount from line 9.
(21)
Total Line
10F(5) $
Enter the amount from line 10f total box.
Note:¶
For 2017 and prior years enter from page 4.
(3)
Beneficiary ID#
6BTIN
Enter the ID number from line 6b.
(4)
Beneficiary ID# Type
6BTYPE
Enter the edited zero following the ID number.
(5)
Description of Property - 1
7DESC1
Enter the 1st description from line 7(b).
Note:¶
For 2017 and prior years, enter the 1st description from line 7(a).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(6)
FMV 7(b) - 1
7BFMV1 $
Enter the 1st amount from line 7(c).
Note:¶
For 2017 and prior years, enter the 1st amount from line 7(b).
(7)
Description of Property - 2
7DESC2
Enter the 2nd description from line 7(b).
Note:¶
For 2017 and prior years, enter the 2nd description from line 7(a).
Valid characters are alpha A-Z and numeric 1-9.
Only Valid special characters are Ampersands (&) and hyphens (-).
Note:¶
Enter a space for illegible characters. Do not enter two consecutive spaces.
(8)
FMV 7(b) - 2
7BFMV2 $
Enter the 2nd amount from line 7(c).
Note:¶
For 2017 and prior years, enter the 2nd amount from line 7(b).
(9)
Totals
7F $
Enter the amount from line 7(f) totals box.
(10)
More than 2 Indicator
MORE
Enter the edited "1" from the right margin of line 7.
(11)
Foreign Trust Checkbox
9CKBX
Enter the edited alpha to the right of line 9. If not edited:
If the "Individual" box is checked, enter "I" .
If the "Partnership" box is checked, enter "P" .
If the "Corporation" box is checked, enter "C" .
Caution:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(14)
City
CITY
Enter the city from the entity area of the return.
Caution:¶
If inputting a foreign address, ONLY enter the edited foreign country's code.
(15)
State
ST
Enter the standard state abbreviation from the entity area of the return.
Caution:¶
If inputting a foreign address, enter a period (.) in this field.
(16)
ZIP Code
ZIP
Enter the ZIP Code from the entity area of the return.
Caution:¶
If inputting a foreign address, leave this field blank. Press
(17)
Condition Codes
CCC
Enter the code from the "For IRS Use Only" box, "CC" line.
(18)
Tax Period Beginning
YRBEGDT
Enter Tax Period Beginning in MMDDYYYY format when edited to the left of form title area at the top of the form.
(19)
Received Date
RDATE
Enter the date as follows:
Stamped or edited on the face of the return.
From the "For IRS Use Only" box "RD" line.
Printed by a cash register in the upper right corner.
Note:¶
OSPC processes all 8804 as Non-Remittance return.
Note:¶
See IRM 3.24.38.3.4.14.22 for specific examples.
(43)
Type of Depositor Account
L14c
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 14c.
If both boxes are marked, press
If neither box is marked, press
If Line 14c is marked and Line 14b AND Line 14d are blank, press
Note:¶
When
(44)
Depositor Account Number (DAN)
L14d
Enter the alpha/numeric Depositor Account Number from Line 14d.
Only alphas, numerics, and hyphens (-) are valid.
Enter hyphens (-) where shown.
Ignore any blanks or other special characters shown.
Enter a single period and press
Line 14d is not present and there is data in Line 14b and Line 14c.
an illegible character is present in either Line 14b or Line 14d.
one or more characters have been altered, white-out, or marked through in either Line 14b or Line 14d.
one or more characters have been written over to CHANGE an existing entry in either Line 14b or Line 14d.
If more than 17 characters, enter a pound sign (#) in the last position of Line 14d.
Note:¶
See IRM 3.24.38.3.4.14.22 for specific examples.
(45)
DAN for Verification
L14d
Enter Line 14d again for verification.
If entry does not match Element (44), 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 14d (DAN) fields agree.
(46)
Amount of Line 11 Reported on Form(s) 8805
L12
Enter the amount from line 12.
(47)
Credit Elect to Next Year
L15
Enter the amount from line 15.
(48)
Preparer's PTIN
PTIN
Enter the Preparer's PTIN.
(49)
Preparer's EIN
PEIN
Enter the Firm’s EIN.
(50)
Preparer's Telephone Num
TEL#
Enter the Preparer's telephone number.
Caution:¶
If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(5)
City
CITY
Enter the city from line 1d.
Caution:¶
If inputting a foreign address, ONLY enter the edited foreign country code.
(6)
State
ST
Enter the standard state abbreviation from line 1d.
Caution:¶
If inputting a foreign address, enter a period (.) in this field.
(7)
ZIP Code
ZIP
Enter the ZIP Code from line 1d.
Caution:¶
If inputting a foreign address, leave this field blank. Press
(8)
Telephone Number
TEL#
Enter the telephone number from line 1e.
Note:¶
If the number of Forms 8288-A is 1,000 or more, enter "999."
(7)
Amount Subject at 10% (Part I/II/III)
Note:¶
On the form it is: line 6 - Part I, line 10 - Part II, or line 13 - Part III
L7A/11A/14A
Enter the underlined amount from:
line 6 - Part I,
line 10 - Part II, or
line 13 - Part III,
Caution:¶
Only one of these lines should be entered.
(8)
Amount Subject at 15% (Part I/II)
Note:¶
On the form it is: line 6 - Part I or line 10 - Part II
L7B/11B
Enter the underlined amount from:
line 6 - Part I, or
line 10 - Part II,
Caution:¶
Only one of these lines should be entered.
(9)
Amount Subject at 21% (Part II)
Note:¶
On the form it is Line 10 - Part II
L11C
Enter the underlined amount from line 10, Part II with the 21% to the right of the line.
(10)
Withholding at an Adjusted Amount Checkbox - Edited Indicator (Part I/II/III)
7C/11D/14BCKBX
Enter a "1" if the box is checked or an edited "1" is present on:
line 7c - Part I,
line 11d - Part II, or
line 14b - Part III.
(11)
Amount Withheld (Part I/II/III)
L7/11/14
Enter the amount from:
line 7(a-c) - Part I,
line 11(a-d) - Part II, or
line 14(a-b) - Part III.
(12)
Bypass Indicator (Part I/II/III)
8/12/15RT
Enter the edited "1" from the right margin of:
line 8 - Part I,
line 12 - Part II, or
line 15 - Part III.
Reminder:¶
The edited "1" is only present when line 7c, 11d, or 14b checkbox is marked.
(13)
Large Trust Election Checkbox (Part II)
9CKBX
Enter a "1" if the box is checked on line 9, Part II.
(14)
Total Amounts Withheld (Part IV)
L18
Enter the amount from line 18.
(15)
Routing Transit Number (RTN)
L22b
Enter up to 9 digits of the RTN from Line 22b.
Ignore excess digits, alphas, blanks, or special characters shown.
Press
both Line 22b and Line 22d are blank.
an illegible character is present in either Line 22b or Line 22d.
one or more numbers have been altered, white-out, or marked through in either Line 22b or Line 22d.
one or more numbers have been written over to CHANGE an existing entry in either the Line 22b or Line 22d.
Note:¶
See IRM 3.24.38.3.4.14.22 for specific examples.
(16)
Type of Depositor Account
L22c
Enter the "S" or "C" that represents the box marked for Savings or Checking from line 22c.
If both boxes are marked, press
If neither box is marked, press
If Line 22c is marked and Line 22b AND Line 22d are blank, press
Note:¶
When
(17)
Depositor Account Number (DAN)
L22d
Enter the alpha/numeric Depositor Account Number from Line 22d.
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
Line 22d is not present and there is data in Line 22b and Line 22c.
an illegible character is present in either Line 22b or Line 22d.
one or more characters have been altered, white-out, or marked through in either Line 22b or Line 22d.
one or more characters have been written over to CHANGE an existing entry in either Line 22b or Line 22d.
If more than 17 characters, enter a pound sign (#) in the last position of Line 22d.
Note:¶
See IRM 3.24.38.3.4.14.22 for specific examples.
(18)
DAN For Verification
L22d
Enter Line 22d again for verification.
If entry does not match Element (17), 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 22d (DAN) fields agree.
(19)
Preparer's SSN/PTIN
PSSN
Enter the Preparer's SSN or PTIN.
(20)
Preparer's EIN
PEIN
Enter the Preparer's EIN.
(21)
Preparer's Telephone Num
TEL#
Enter the Preparer's telephone number.
Note:¶
If the number of Forms 8288-A is 1,000 or more, enter "999" .
(7)
Amount Subject at 10% (Part I/II/III)
L7A/11A/14A
Enter the amount from line 5b, Part 1 or Part II.
Note:¶
Left of slash is Part I and Right of slash is Part II.
(8)
Amount Subject at 15% (Part I/II)
L7B/11B
Enter the amount from line 5a, Part 1 or Part II.
(9)
Amount Subject at 21% (Part II)
L11C
Enter the amount from line 5c, Part II.
(10)
Withholding at Reduced Amount Checkbox - Edited Indicator (Part I)
7C/11D/14B/CKBX
Enter a "1" if the box is checked or an edited "1" is present on line 5c, Part I. Do not enter the amount from element (11) Lines 7/11/14.
(11)
Amount Withheld (Part I/Part II)
L7/11/14
Enter the amount from line 6, Part I or Part II.
(12)
Bypass Indicator (Part I/Part II)
8/12/15RT
Enter the edited "1" from the right margin of line 6, Part I or Part II.
(13)
Large Trust Election Checkbox (Part II)
9CKBX
Enter a "1" if the box is checked on line 5e, Part II.
(14)
Total Amounts Withheld (Part IV)
L18
Press
(15)
Preparer’s SSN/PTIN
PSSN
Enter the Preparer’s SSN or PTIN.
(16)
Preparer’s EIN
PEIN
Enter the Preparer’s EIN.
(17)
Preparer’s Telephone Num
TEL#
Enter the Preparer’s telephone number.
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