Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns

(1) This transmits a complete revision to IRM 3.24.26, Integrated Submission and Remittance Processing (ISRP) System, Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns.

(1) Minor editorial changes made throughout this IRM (e.g., line number updates, spelling, punctuation, links, formatting, etc.).

Peggy CombsActing Director, Business Systems PlanningShared ServicesTax Exempt and Government Entities

Purpose: Instructions for transcribing and verifying data from block control documents and returns for the Business Master File Processing of the Tax Exempt Bond (TEB) returns, using the Integrated Submission and Remittance Processing (ISRP) system.

Audience: The content contained in this IRM is intended for the use of the following audience:

Taxpayer Services (TS)

Submission Processing

Data Conversion Data Transcribers of Tax Exempt Bonds and ISRP support staff located in the Ogden Campus.

Policy Owner: Director, Business Systems Planning, Shared Services, Tax Exempt and Government Entities.

Program Owner: Paper Processing Branch, Mail Management/Paper Processing Section, Submission Processing Programs

Primary Stakeholders: Submission Processing

Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system.

This section of the IRM provides instructions for utilizing the ISRP system to transcribe data from a variety of Tax Exempt Bonds.

All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

The Director, Tax Exempt Government Entities, Business Systems Planning (BSP), Submission Processing Program and Oversight (SPP&O) is the responsible for monitoring operational performance for the Exempt Organization Submission Processing campus.

The Operations Manager monitors operational performance for their operation.

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

The Team Employees are responsible to follow the instructions contained in this IRM and keep updated IRM procedures.

IRM 1.4.16, Accounts Management Guide for Managers, provides guidance for program management and review of programs assigned to Accounts Management.

The block control documents below are sources of transcribed control data:

Form 813, Document Register.

Form 1332, Block and Selection Record.

Form 3893, Re-entry Document Control.

The section lists and defines some of the acronyms and terms used in this manual:

Abbreviation Acronyms

Explanation

BSP

Business Systems Planning

BMF

Business Master File

CCC

Computer Condition Codes

CI

Criminal Investigation

DLN

Document Locator Number

EIN

Employer Identification Number

EOP

Entry Operator

EQSP

Embedded Quality Submission Processing

ERS

Error Resolution System

IRM

Internal Revenue Manual

ISRP

Integrated Submission and Remittance Processing

LB&I

Large Business and International

NC

Name Control

OAR

Operations Assistance Request

SB/SE

Small Business/Self Employed

SERP

Servicewide Electronic Research Program

SLAs

National Service Level Agreements

SPP&O

Submission Processing Programs & Oversight

TAS

Taxpayer Advocate Service

TBOR

Taxpayer Bill of Rights

TEB

Tax Exempt Bond

TEGE

Tax Exempt Government Entities

TS

Taxpayer Services

The following is a list of related resources:

Servicewide Electronic Research Program (SERP).

Integrated Data Retrieval System (IDRS).

IRM 3.11.26, SC Returns and Document Analysis, Miscellaneous Tax Exempt Governmental Entities (TEGE) Tax Returns.

IRM 3.12.26, Tax Exempt Bond Error Resolution Procedures

National Service Level Agreements (SLAs) are in place between Operating Divisions. This section contains specifics on SLAs for specific activities.

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution" :

The issue can be resolved within 24 hours.

IRS takes steps within 24 hours to resolve the taxpayer’s issue.

When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

The National Taxpayer Advocate reached agreements with the Commissioners of the Tax Exempt Government Entities (TE/GE), Taxpayer Services (TS), Small Business/Self Employed (SB/SE) Division, Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).Agreements (SLAs) contains basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific time frames to complete those actions.

The SLAs are found at Service Level Agreements.

This section gives instructions for entering and verifying data from control documents and Tax Exempt Bond returns, Form 8038, Form 8038-B, Form 8038-CP, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328 and Form 8703 using the Integrated Submission and Remittance Processing (ISRP) system.

This is a list of block control documents you transcribe from:

Form 813, Document Register

Form 1332, Block and Selection Record

Form 3893, Re-entry Document Control

This is a list of the forms you transcribe from:

Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues

Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues

Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales

Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

Form 8038-TC, Information Return for Tax Credit and Specified Tax Credit Bonds as the result of the new Hire bill

Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap

Form 8703, Annual Certification of a Residential Rental Project

Refer to the table below for applicable codes.

FORMS

PROGRAM NUMBERS

TAX CLASS /DOC. CODES

8038

13200

3 / 61

8038-B

13211

3 / 85

8038-CP

13210

3 / 88

8038-G

13201

3 / 62

8038-GC

13202

3 / 72

8038-T

13203

3 / 74

8038-TC

13212

3 / 86

8328

13204

3 / 75

8703

13250

3 / 01

Some fields require data entry. We refer to these as "MUST ENTER" fields. We indicate these in the Transcription Operation Sheets using stars (★★★★★★). See IRM 3.24.38, BMF General Instructions, for procedures related to MUST ENTER fields.

IRM 3.24.26.4 gives instructions for entering data.

Enter and verify Section 01 in all cases.

Form 8038 - Section 02, Section 03, and Section 04 - enter and verify, if present.

Form 8038-B - Section 10 and Section 11 - enter and verify, if present.

Form 8038-CP - Section 02 - enter and verify, if present.

Form 8038-G - Section 05 and Section 06 - enter and verify, if present.

Form 8038-GC - Section 07 - enter and verify, if present.

Form 8038-T - Section 03 - enter and verify, if present.

Form 8038-TC - Section 02, Section 03 and Section 04 - enter and verify, if present.

Form 8328 - Section 08 - enter and verify, if present.

Form 8703 - Section 02 and Section 03 - enter and verify, if present.

The Check Digit field doesn’t apply to the Form 8038 series. Press to by-pass this field.

The system skips the Check Digit field and positions the cursor on the Name Control field.

Enter the underlined or edited four-character Name Control in the First Name Line area in the Name Control (NC) field (see IRM 3.24.38, BMF General Instructions, for Name Control Determination). You don’t have to press if four characters are entered.

If fewer than four characters, enter those shown and press .

If the Name Control is missing or illegible, enter one period followed by .

The entity check for all bonds is not valid. The address (including the ZIP code) is transcribed and you must enter the complete address. This applies to pre-printed labels or hand-written documents.

For Form 8038-CP, you must enter the complete address in Part I and Part II. If the word "same" is present in Part II, enter the complete name and address from Part I.

For Form 8703, enter the complete name and address for both the "Operator" and "Owner" of the project located in Part I. If the word "same" is present on either the "Owner of the project" line or the "Operator of the project" line, enter the operator/owner of the project name and address on their respective lines.

If two addresses are present, enter the address underlined as the Street Address, City, State and ZIP Code. If an address is not underlined, see IRM 3.24.38, for Street Address.

Enter the Major City Code if the city is in a designated district. For Major City Codes, see IRM 3.24.38.

Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-TC, and Form 8328:

All fields will be DOLLARS ONLY.

A space and a dollar sign following the prompt (i.e. LN2 $) specifies that the field is a dollars only field.

Form 8038-T: most money fields will be entered as DOLLARS ONLY except for Section 03, Element (17), Total Payment, which is entered as dollars and cents.

A space and a dollar sign following the prompt (i.e. LN2 $) specifies that the field is a dollars only field.

The prompt (i.e. L23) specifies the field is dollars and cents.

Form 8038-CP: all money fields will be dollars and cents. The prompt (i.e. L22) specifies the field is dollars and cents.

The following exhibits show specific data entry procedures.

Block Header Data Entry. Source Document or Record: Form 1332 or Form 3893.

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

SC Block Control

ABC

The screen displays the ABC that was entered in the Entry Operator (EOP) Dialog box, as described in IRM 3.24.38.3.1.2, Document Entry – Original Entry (OE) It can’t be changed.

(2)

Block DLN

DLN

Enter the first 11 digits as shown:

Form 813 - from the Block DLN box.

Form 1332- from the Document Locator No. box.

Form 3893 - from box 2.

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

(3)

Batch Number

BATCH

Enter the batch number as follows:

Form 813 and Form 1332 - from the Batch Control Number box.

Form 3893 - from box 3.

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

(4)

Document Count

COUNT

Enter the document count as follows:

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

Form 3893 - from box 4.

(5)

Pre-journalized Credit Amount

CR

Enter the amount shown:

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

Form 3893 - from box 5.

ENTER DOLLARS AND CENTS.

(6)

Filling

Press 5 times.

(7)

Source Code

SOURCE

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

R = "Reprocessable" box checked.

N = "Reinput of Unpostable" box checked.

4 = "SC Reinput" box checked.

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

(8)

Year Digit

YEAR

If the control document is a Form 3893, enter the digit from box 12 (current or otherwise).This is a MUST ENTER field if the Source Code is

"R"

"N"

"4"

(9)

Filling

Enter a only.

(10)

RPS Indicator

RPS

Enter a "2" if:

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

Form 3893 - box 13 is checked.

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(14)

Street Address

ADD

Enter the street address from the address line (see IRM 3.24.38 for specific instructions).

(15)

City

CITY

Enter the city name from the city line.

Enter Major City Code, if appropriate. See IRM 3.24.38.

(16)

State

ST

Enter the standard state abbreviation from the city/state line (see IRM 3.24.38).

(17)

ZIP Code

ZIP

Enter the ZIP code.

(18)

Date of Issue

LN7

Enter date in MMDDYY format from line 7.

If more than one date is present enter the earliest date.

(19)

Name of Issue

LN8

Enter the name from line 8.

Enter only the alpha/numeric, (-) hyphen, (&) and.

For additional instructions, see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(20)

CUSIP Number

LN9

Enter the alpha/numeric data from line 9 as shown. Enter "None" if present.

(21)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return (see IRM 3.24.38 for specific instructions).

(22)

Condition Codes

CC

Enter the edited code(s) from the dotted portion of line 11a.

(23)

Correspondence Received Date

CODATE

Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section (see IRM 3.24.38 for specific instructions).

(24)

CAF Indicator

BOTLF

Enter only. Not applicable to Form 8038 series.

(25)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

11x is a write in.

(20)

Line 11y Amount

11Y $

Enter the amount from line 11y.

11y is a write in.

(21)

Line 11z Amount

11Z $

******

Enter the amount from line 11z.

11z is a write in.

(22)

Line 12a Amount

12A $

Enter the amount from line 12a.

(23)

Line 12b Amount

12B $

Enter the amount from line 12b.

Line 12c Amount

12C $

If an amount is present on line 12c, enter the amount from line 12c into Section 09, element No. (1).

Line 12d Amount

12D $

If an amount is present on line 12d, enter the amount from line 12d into Section 09 element No. (2).

(24)

Line 13 Amount

L13 $

Enter the amount from line 13.

(25)

Line 14 Amount

L14 $

Enter the amount from line 14.

(26)

Line 15 Amount

L15 $

******

Enter the amount from line 15.

(27)

Line 16 Amount

L16 $

Enter the amount from line 16.

(28)

Line 17 Amount

L17 $

Enter the amount from line 17.

(29)

Line 18 Amount

L18 $

Enter the amount from line 18.

(30)

Line 19 Amount

L19 $

Enter the amount from line 19.

(31)

Line 20a Amount

20A $

******

Enter the amount from line 20a.

(32)

Line 20b Amount

20B $

Enter the amount from line 20b.

(33)

Line 20c Amount

20C $

Enter the amount from line 20c.

Line 20d Amount

20D $

If an amount is present on line 20d, enter the amount from line 20d in Section 09 element No. (3).

Line 20e Amount

20E $

If an amount is present on line 20e, enter the amount from line 20e in Section 09 element No. (4).

Line 20f Amount

20F $

If an amount is present on line 20f, enter the amount from line 20f in Section 09 element No. (5).

(34)

Line 20x Amount

20X $

Enter the amount from line 20x.

20x is a write in.

(35)

Line 20y Amount

20Y $

Enter the amount from line 20y.

20y is a write in.

(36)

Line 20z Amount

20Z $

******

Enter the amount from line 20z.

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS AC 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(14)

Street Address

ADD

Enter the house number, street number, route or P.O. Box number from the entity portion of Form 8038-B. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(15)

City

CITY

Enter the city name from the city line.

Enter Major City Code, if appropriate. See IRM 3.24.38.

(16)

State

ST

Enter the standard abbreviation from the city/state line (see IRM 3.24.38).

(17)

ZIP Code

ZIP

Enter the ZIP code as shown.

(18)

Date of Issue

LN7

Enter the date in MMDDYY format from line 7.

If more than one date is present enter the earliest date

(19)

Name of Issue

LN8

Enter the name from line 8. Enter only the alpha/numeric, hyphen (-), and (&).

For additional instructions, see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(20)

CUSIP Number

LN9

Enter the alpha/numeric data from line 9 as shown.

Enter "None" if present.

(21)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(22)

Condition Codes

CC

Enter the edited code(s) from dotted portion of Part II, line 1a.

(23)

Correspondence Received Date

CODATE

Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section. For special instructions, see IRM 3.24.38.

(24)

CAF Indicator

BOTLF

Enter only.

Not applicable to Form 8038 series.

(25)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

This field is prompted only if FLC is 60.

If the entity in Part I does not match the entity in Part II, a Foreign address is valid on Form 8038-CP.

If the entity in Part I matches the entity in Part II, Foreign addresses are not accepted on Form 8038-CP and considered unprocessable.

Enter ERS AC 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S 1110.

(14)

Street Address, Line 3

ADD

Enter the house number, street number, route or P.O. Box number from Part I, line 3, entity portion of Form 8038-CP. See narrative portion of this manual and Standard Abbreviations in IRM 3.24.38.

(15)

City, Line 4

CITY

Enter the city from Part I, line 4 of the address area.

Enter Major City Code, if appropriate. See IRM 3.24.38.

(16)

State, Line 4

ST

Enter the standard state abbreviation from Part I, line 4. "" only if Major City Code was entered. See IRM 3.24.38.

(17)

ZIP Code, Line 4

ZIP

Enter the ZIP code as shown on Part I, line 4.

(18)

Date of Issue, Line 12

P2L12

Enter the date in MMDDYY format from Part II, line 12.

If more than one date is present enter the earliest date.

(19)

Name of Issue, Line 13

P2L13

Enter the name from Part II, line 13.

Enter only the alpha/numeric, (-) hyphen, (&) and.

For additional instructions, see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(20)

CUSIP Number, Line 14

P2L14

<ENTER

Enter the alpha/numeric data from Part II, line 14 as shown. Enter "None" if present.

(21)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(22)

Condition Codes

CC

Enter the edited code(s) from the middle of the title line for Part III, Payment of Credit.

(23)

Correspondence Received Date

CODATE

Enter the edited digits from below the address in the lower portion of the entity section in Part 2 in MMDDYY format. For special instructions, See IRM 3.24.38.

(24)

CAF Indicator

BOTLF

Enter only.

Not applicable to Form 8038 series.

(25)

ERS Action Code

ACTCD

Enter the ERS AC from the bottom left margin.

On 2009 form revision this field will be edited in the right margin just below line 17b.

(9)

Issue Price, Part II, Line 17b

17B

Enter the amount from Part II, line 17b.

(10)

Type of Bond Code, Part II, Line 17c

17C

Enter the three-digit numeric code from Part II, line 17c or the edited "000" .

(11)

Interest Payment Date

L18

Enter the date in MMDDYY format from Part III, line 18.

(12)

Interest Payable Amount

L19A

Enter the amount from Part III, line 19a.

(13)

Applicable Credit Rate

19B

Enter the percentage from Part III, line 19b or the edited zeros.

(14)

Interest Payable using Applicable Credit Rate

19C

Enter the amount from Part III, line 19c.

(15)

Amount of Build America Bonds

20A

Enter the amount from Part III, line 20a.

(16)

Amount of Recovery Zone Economic Development Bonds

20B

Enter the amount from Part III, line 20b.

(17)

New Clean Renewable Energy Bonds

20C

Enter the amount from Part III, line 20c.

(18)

Qualified Energy Conservation Bonds

20D

Enter the amount from Part III, line 20d.

(19)

Qualified Zone Academy Bonds

20E

Enter the amount from Part III, line 20e.

(20)

Qualified School Construction Bonds

20F

Enter the amount from Part III, line 20f.

(21)

Net Increase to Previous Payments

21A

Enter the amount from Part III, line 21a.

(22)

Net Decrease to Previous Payments

21B

Enter the amount from Part III, line 21b.

(23)

Line 21c Explanation Code

21C

Enter the three-digit numeric code in Part III, line 21c or the edited "000" .

(24)

Amount of Credit Payment to be Received

L22

Enter the amount from Part III, line 22.

(25)

Change to Debt Service Schedule Check Box

L23A

Enter the edited value of "1" or "2" located in the right hand margin.

(26)

Line 23b Explanation Code

L23B

Enter the edited three-digit numeric code in Part III, line 23b or the edited "000" .

(27)

Line 24 Yes/No Check Box

L24A

Enter a "1" if the "Yes" check box is marked.

Enter a "2" if the "No" check box is marked.

If neither check box is marked, leave blank.

(28)

Line 24b Explanation Code

24B

Enter the edited three-digit numeric code in Part III, line 24b or the edited "000" .

(29)

Final Interest Payment Check Box

L25

Enter the edited value of "1" or "2" located in the right hand margin. If neither check box is marked, leave blank.

(30)

Schedule A, line 3

L3

Enter the amount from Schedule A, line 3

Only applicable to 01/2022 Form 8038-CP revision.

(31)

Signature Code

SIGN

<ENTER

Enter a "1" if a signature is present.

(32)

Preparer Code

PREP

Enter a "1" if information is present in the "Paid Preparer Use Only" section.

(33)

Preparer SSN or PTIN

PTIN

Enter the Preparer's SSN or PTIN

(34)

Preparer EIN

PEIN

Enter the Preparer's EIN

(35)

Preparer Telephone #

PTEL#

Enter the preparer's telephone number.

Ignore all illegible or excess digits. Do not space between digits.

(3)

Depositor Account Number

DAN

******

Enter the alpha/numeric account number from line 2.

Only alphas, numerics and hyphens (-) are valid.

Ignore any blanks.

Enter a period for illegible characters. If more than 17 positions, enter a pound sign (#) in the last position.

If the DAN is not present, enter a period (.) in the first position of the field.

(4)

DAN for Verification

DAN

******

Enter the DAN again for verification.

If the DAN is not present, enter a period (.) in the first position of the field.

(5)

Type of Depositor Account

TYPE

Enter an "S" or "C" representing the box checked for "Savings" or "Checking" from line 3.

If both boxes are checked, enter a "C" .

If neither box is checked, press "" and the system will generate a "C" .

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(13)

Street Address

ADD

Enter the house number, street number, route or P.O. Box number from the entity portion of Form 8038-G. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(14)

City

CITY

Enter the city from the address area.

Enter Major City Code, if appropriate (see IRM 3.24.38).

(15)

State

ST

Enter the standard state abbreviations.

Press only if Major City Code was entered (see IRM 3.24.38).

(16)

ZIP Code

ZIP

Enter the ZIP code as shown.

(17)

Date of Issue

LN7

Enter the date in MMDD"YY" format from line 7.

If more than one date is present, enter the earliest date.

(18)

Name of Issue

LN8

Enter the name from line 8.

Enter only the alpha/numeric, hyphen (-), and (&).

For additional instructions, see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(19)

CUSIP Number

LN9

Enter the alpha/numeric data from line 9 as shown.Enter "None" if present.

(20)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for specific instructions.

(21)

Condition Codes

CC

Enter the edited code(s) from the dotted portion of line 11.

(22)

Correspondence Received Date

CODATE

Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format. For specific instructions, see IRM 3.24.38.

(23)

CAF Indicator

BOTLF

Enter only. Not applicable to Form 8038 series.

(24)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

18x is a write-in entry.

(14)

Line 18y Amount

18Y $

Enter the amount from line 18y.

18y is a write in entry.

(15)

Line 18z Amount

18Z $

Enter the amount from line 18z.

18z is a write in entry.

(16)

If Obligations are (TANs/RANs/BANs)

19CKBX

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

Enter a "2" if the second box is checked.

Enter a "3" if both boxes are checked.

(17)

Obligation Lease or Installment Box

20CKBX

Enter a "1" if the box is checked on line 20.

(18)

Maturity Date

21A

Enter the date in MMDDYY format from line 21(a).

(19)

Entire Issue Price

21B $

Enter the amount from line 21(b).

(20)

Stated Redemption Price

21C $

Enter the amount from line 21(c).

(21)

Weighted Average Years

21D

Enter the years from line 21(d).

If a decimal amount "(.)" or partial year "(1/2)" is entered (i.e., 15.2 or 1/2), enter the digits to the left of the decimal (.) and omit the digits to the right of the decimal (.).

Omit partial year (1/2)

(22)

Yield

21E

Enter the entire edited numeric or alpha "VR" yield percent amount from line 21(e).

(23)

Proceeds Used for Accrued Interest

L22 $

Enter the amount from line 22.

(24)

Issue Price of Entire Issue

L23 $

Enter the amount from line 23.

(25)

Proceeds Used for Bond Issuance

L24 $

Enter the amount from line 24.

(26)

Proceeds Used for Credit

L25 $

Enter the amount from line 25.

(27)

Proceeds Allocated

L26 $

Enter the amount from line 26.

(28)

Proceeds Used to Refund Prior Tax-Exempt Bonds

L27 $

Enter the amount from line 27.

(29)

Proceeds Used to Refund Prior Taxable Bonds

L28 $

Enter the amount from line 28.

(30)

Total, Lines 24 Through 28

L29 $

Enter the amount from line 29.

(31)

Non-Refunding Proceeds

L30 $

Enter the amount from line 30.

Foreign addresses are not acceptable on Tax Exempt Bonds and are considered unprocessable.

If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(15)

Street Address

ADD

Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-GC. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(16)

City

CITY

Enter the city from the address area.

Enter Major City Code, if appropriate (see IRM 3.24.38).

(17)

State

ST

Enter the standard state abbreviation.

Enter only if Major City Code was entered (see IRM 3.24.38).

(18)

ZIP Code

ZIP

Enter the ZIP code as shown.

(19)

Date of Issue

L8B

Enter the date in MMDDYY format from line 8b.

If more than one date is present enter the earliest date.

(20)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(21)

Condition Codes

CC

Enter the edited code(s) from the dotted portion of line 8a.

(22)

Correspondence Received Date

CODATE

Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format. For special instructions see IRM 3.24.38.

(23)

CAF Indicator

BOTLF

Enter only.

Not applicable to Form 8038 series.

(24)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

This field is prompted only if FLC is 60.

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(14)

Street Address

ADD

Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-T. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(15)

City

CITY

Enter the city from the address area.

Enter Major City Code if appropriate (see IRM 3.24.38

(16)

State

ST

Enter the standard state abbreviations.

Enter only if Major City Code was entered (see IRM 3.24.38).

(17)

ZIP Code

ZIP

Enter the ZIP code as shown.

(18)

Date of Issue

LN6

Enter the date in MMDDYY format from line 6. If more than one date is present enter the earliest date.

(19)

Name of Issue

LN7

Enter the name from line 7.

Enter only the alpha/numeric, hyphen (-), and (&).

For additional instructions see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(20)

CUSIP Number

LN8

Enter the alpha/numeric data from line 8 as shown. Enter "None" if present.

(21)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(22)

Condition Codes

CC

Enter the edited code(s) from the dotted portion of line 12.

(23)

Correspondence Received Date

CODATE

Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format. For special instructions see IRM 3.24.38.

(24)

CAF Indicator

BOTLF

Enter only. Not applicable to Form 8038 series.

(25)

ERS Action Code

ACTCD

Enter the ERS action code from the left bottom margin.

Downstream Processing will generate (%) sign.

(13)

Foreign Address

FGN ADD

Enter any foreign address. See IRM 3.24.38, for additional instructions.

This field is prompted only if FLC is 60.

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110

(14)

Street Address

ADD

Enter the house number, street number, route or P.O. Box number from the entity portion. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(15)

City

CITY

Enter the city name from the city line, or Major City Code if appropriate (See IRM 3.24.38).

(16)

State

ST

Enter the standard state abbreviation from the city/state line (see IRM 3.24.38).

Enter Major City Code, if appropriate.

If Major City Code was entered, press " " only. See IRM 3.24.38.

(17)

ZIP Code

ZIP

Enter the ZIP code.

(18)

Date of Issue

LN7

Enter the date in MMDDYY format from line 7.

If more than one date is present, enter the earliest date.

(19)

Name of Issue

LN8

Enter the name from line 8. Enter only the alpha/numeric, hyphen (-) hyphen, and (&). For additional instructions see IRM 3.24.38.3.4.14.6, Name Line Entries.

Ignore any overflow information.

(20)

CUSIP Number

LN9

Enter the alpha/numeric data from line 9 as shown.

Enter "None" if present.

(21)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(22)

Condition Codes

CC

Enter the edited code(s) from Part III, line 1, in the dotted portion.

(23)

Correspondence Received Date

CODATE

Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section. For special instructions, see IRM 3.24.38.

(24)

CAF Indicator

BOTLF

only.

Not applicable to Form 8038 series.

(25)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

This field is prompted only if FLC is 60.

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, M/S: 1110.

(15)

Street Address

ADD

Enter the house number, street number, route or P.O. Box number from the entity portion of Form 8328. See narrative portion of this manual and standard abbreviations in IRM 3.24.38.

(16)

City

CITY

Enter the city from the address area.

Enter Major City Code, if appropriate (see IRM 3.24.38).

(17)

State

ST

Enter the standard state abbreviations.

Enter "" only if Major City Code was entered (see IRM 3.24.38).

(18)

ZIP Code

ZIP

Enter the ZIP code as shown.

(19)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(20)

Condition Codes

CC

Enter the edited code(s) from the dotted portion of line 1.

(21)

Correspondence Received Date

CODATE

Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format. For special instructions see IRM 3.24.38.

(22)

CAF Indicator

BOTLF

Enter only.

Not applicable to Form 8038 series.

(23)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.

Downstream processing will generate (%) sign.

(14)

Foreign Address

FGN ADD

Enter any foreign address (see IRM 3.24.38, for additional instructions). This field is prompted only if FLC is 60.

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:HQ:SS:BSP:SPP&O, MS: 1110.

(15)

Street Address

ADD

Enter the Operator of Project's street address located in Part I. See IRM 3.24.38 for specific instructions.

(16)

City

CITY

Enter the city name from the city line, or Major City Code if appropriate.

(17)

State

ST

Enter the standard state abbreviation from the city/state line. See IRM 3.24.38 for specific instructions.

(18)

ZIP Code

ZIP

Enter the ZIP code located in Part I.

(19)

Owner of Project Name

OWNAME

Enter the "Owner of Project" name located in Part I.

Key as much data as possible until the "FIELD OVERFLOW" message is received.

Key the remaining data in the second name line field.

(20)

Second Name Line

OW2NDNA

Enter any second name line information.

(21)

Street Address

OWADD

Enter the address located in Part I.

(22)

City

OWCITY

Enter the city name located in Part I or Major City Code if appropriate.

(23)

State

OWST

Enter the standard state abbreviation code located in Part I. See IRM 3.24.38 for specific instructions.

(24)

ZIP Code

OWZIP

Enter the ZIP code located in Part I.

(25)

Building/Project Street Address

BLDGADD

Enter the building/project address from Part I.

(26)

City

BLCITY

Enter the city from Part I.

(27)

State

BLST

Enter the standard state abbreviation code from Part I, line 5.

(28)

ZIP

BLZIP

Enter the city from Part I.

(29)

Received Date

RDATE

Enter the stamped or edited date in MMDDYY format from the face of the return. See IRM 3.24.38 for special instructions.

(30)

Condition Codes

CCC

Enter the edited code(s) from Part II, Line 5 on the dotted portion.

(31)

Correspondence Received Date

CODATE

Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section. For special instructions, see IRM 3.24.38.

(32)

CAF Indicator

BOTLF

Not applicable to Form 8038 series.

(33)

ERS Action Code

ACTCD

Enter the ERS action code from the bottom left margin.