Section 01 — Internal Revenue Manual Part 3. Submission

Elem. No.

Form 3520 Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

DLN Serial Number

SER#

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

(3)

Check Digit

Enter the Check Digit if present.

(4)

Name Control

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

(5)

Taxpayer Identification Number (TIN)

TIN

Enter the TIN from line 1b.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

(7)

TIN Type

TYPE

Enter the edited zero following the TIN.

(8)

Street Key

STREET KEY

Enter the Street Key.

(9)

ZIP Key

ZIP KEY

Enter the ZIP Key.

(10)

Tax Period

TAXPR

Enter the edited tax period from the upper right corner 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)

Condition Codes

Enter the edited codes from the margin to the right of the "Amended Return Checkbox." If a G Condition Code is present end the document after this element.

(13)

Individual/Partnership/Corporation/Trust/Executor Check Boxes/Line B

IPCBX

Enter the edited alpha to the right of line B.

(14)

Excepted Specified Foreign Financial Assets Reported

ESFFCKBX

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

(15)

Checkbox/U.S. Transferor

1STBX

Enter the edited "1" to the left of the first box under "Check all applicable boxes." if present.

(16)

Checkbox/U.S. Owner

2NDBX

Enter the edited "1" to the left of the second box under "Check all applicable boxes." if present.

(17)

Checkbox/U.S. Person-Distribution

3RDBX

Enter the edited "1" to the left of the third box under "Check all applicable boxes." if present.

(18)

Checkbox/U.S. Person – Gifts

4THBX

Enter the edited "1" to the left of the fourth box under "Check all applicable boxes." if present.

(19)

Automatic Two-Month Extension

CKBX

Enter the edited "1" to the right of the checkbox on line 1j.

(20)

Form Number of the Tax Return to be Filed

Enter the first form number listed, if the checkbox in box 1k, is checked.

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

Valid special character is a hyphen (-).

(21)

Spouses ID

L1D

Enter the TIN from line 1d.

(22)

In Care of Name Line

C/O NAME

Enter the in care of name.

(23)

Foreign Address

FGN ADD

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

(24)

Street Address

ADD

Enter the street address information as shown or edited on line 1c.