Section 26. Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns›3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
Section 01 Form 8038-GC (Program 13202)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Source Document or Record: Form 8038-GC
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
(auto)
Section "01" will always be generated. No entry is required.
(2)
DLN Serial Number
SER#
Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.3.4.14.1, Document Locator Number (DLN)) verify that it matches the document being entered.
(3)
Check Digit
CD
Press enter only.
(4)
Name Control
NC
Enter the name control only.
(5)
EIN Number
EIN
Enter the EIN from line 2. See standard rules inIRM 3.24.38, BMF General Instructions.
(6)
Address Check
ADDRESS CHECK?
Enter "N" .
(7)
Street Key
STREET KEY
See IRM 3.24.38 for procedures.
(8)
ZIP Key
ZIP KEY
See IRM 3.24.38 for procedures.
(9)
Tax Period
TAXPR
Enter the underlined or edited tax period from the upper right corner in YYMM format. See IRM 3.24.38 for special instructions.
(10)
Report Number
LN5
Enter the report number from line 5.
(11)
Issuer's Name
NAME
Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(12)
Second Name Line
2NDNA
Enter any second name line information from line 1.
(13)
In Care of Name Line
C/O NAME
Enter the "In-Care-Of" name, if present.
(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.
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