Internal Revenue Manual Part 3. Submission Processing

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part3/irm_03-024-143), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 3.24.143, ISRP System, Gift Tax Returns.

(1) IRM 3.24.143.1.3, Roles and Responsibilities, updated name per IRM 1.11.2.2.4(4).

(2) IRM 3.24.143.1.6, Terms and Acronyms, updated name per IRM 1.11.2.2.4(4).

(3) Exhibit 3.24.143-2 Added note to element (18), field only valid for TY 2024 and subsequent. IPU 25U3463 issued 07-03-2025

(4) Exhibit 3.24.143-2 Correction to previous update. Enter 0 if blank. IPU 25U3258 issued 05-07-2025.

(5) Exhibit 3.24.143-2 Added element (18) to pick up Digital Assets from line 21, due to 2025 Form 709 changes. IPU 25U0443 issued 04-11-2025.

(6) Exhibit 3.24.143-2 Updated element (17) to pick up DSUE from line 20, due to 2025 Form 709 changes. IPU 25U0076 issued 01-21-2025.

(7) Exhibit 3.24.143-4, Section 03 Form 709 (Program 12410), updated prompt 19/20 in element (21) to 19/20A, added elements (22) - (25) to pick up Direct Deposit fields and renumbered subsequent elements.

(8) Exhibit 3.24.143-11, Section 03 Form 709-NA (Programs 12412 and 12413), Updated prompt 14/15 in element (16) to 14/15A, added elements (17) - (20) to pick up Direct Deposit fields and renumbered subsequent elements.

(9) Minor editorial changes have been made throughout this IRM (e.g., plain language, spelling, punctuation, etc.).

Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services

This IRM section provides instructions for Taxpayer Services Integrated Submission and Remittance Processing (ISRP) System is to transcribe the returns below:

Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return.

Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.

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 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.

Audience: General Clerks 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 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 1.2.1.4, 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 is responsible for monitoring operational performance for their campus.

The Operations Manager is responsible for monitoring operational performance for their operation.

The Team Manager/Lead is responsible for performance monitoring and ensuring 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 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).

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

Instructors Corner for Submission Processing

Instructors Corner for SP

Servicewide Electronic Research Program (SERP)

SERP

Integrated Automation Technologies (IAT)

IAT

IRM 3.11.106

Estate & Gift Tax Returns

IRM 3.12.106

Estate & Gift Tax Returns - Paper Correction Processing

IRM 3.12.263

Estate & Gift Tax Returns

IRM 3.24.38

ISRP System, BMF General Instruction

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

FORM

PROGRAM NUMBER

TAX CLASS / DOCUMENT CODE

Form 709

12410

509

Form 709-NA Non-Refund

12412

508

Form 709-NA Refund

12413

508

Enter the donor’s name line exactly as shown. Enter a caret (<) to identify the last name.

Do not space before or after the caret.

If two last names are shown, enter the caret before the second last name unless both last names are Hispanic.

If two Hispanic last names are shown, enter the caret before the first last name.

If two last names are connected by a hyphen, enter the caret before the first last name.

If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name.

If data follows the last name, enter a caret before entering the remaining data.

Example:

Enter As:

Henry A. Cherry

HENRY A<CHERRY

Janet C. Redbud Violet

JANET C REDBUD<VIOLET

Juan Garza Kumquat

JUAN<GARZA KUMQUAT

Mary Collie Balas

MARY COLLIE<BALAS

Mary Lea-Wren

MARY<LEA-WREN

Goliath

-<GOLIATH

Hugh J. Tulips Sr.

HUGH J<TULIPS<SR

James C. Smelt Dec’d

JAMES C<SMELT<DECD

The following exhibits represent specific data entry procedures.

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 was 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:

Form 813 - the "Block DLN" box,

Form 1332 - the "Document Locator Number" box, or

Form 3893 - box 2

The Key Verification (KV) EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

Enter the batch number from:

Form 813 and Form 1332 - the "Batch Control Number" box or

Form 3893 - box 3.

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

(4)

Document Count

COUNT

Enter the document count from:

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 - box 4.

(5)

Prejournalized Credit Amount

CR

Enter the amount from:

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

Form 3893 - box 5.

Enter dollars and cents.

(6)

Debit Amount

DB

Press .

(7)

Transaction Code

TRCODE

Enter as indicated in the "Trans Code" box on Form 1332. Do not enter hyphens.

(8)

Transaction Date

TR DATE

★★★★★★

Enter date as indicated on Form 813 or Form 1332.

(9)

Master File Tax (MFT) Code

MFT

Enter MFT code from Form 1332.

(10)

Secondary Amount

SECAMT

Press .

(11)

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 .

(12)

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" .

(13)

Period Code

PRIOR YEAR

Press .

(14)

Remittance Processing System (RPS) Indicator

RPS

Enter "2" if:

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

box 13 is checked on Form 3893.

Elem. No.

Form 709 Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

DLN Serial Number

SER Number

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, verify that it matches the document being entered.

(3)

Check Digit

CD

Press .

(4)

Name Control (NC)

NC

Enter the name control from the "Donor’s Last Name" box.

(5)

Primary Social Security Number (SSN)

SSN

Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

(7)

Street Key

STREET KEY

Enter the Street Key.

(8)

ZIP Key

ZIP KEY

Enter the ZIP Key.

(9)

Tax Period

TAXPR

Enter the edited tax period from the top of the return.

If "0000" has been edited, enter 4 zeros (0000).

(10)

Computer Condition Codes

CC

Enter the codes edited in the upper left margin of the return.

(11)

Received Date

RDATE

Enter the date as stamped or edited on the face of the return.

If a "G" Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.

If a "G" Condition Code is present and the return is a remittance, press and proceed to Section 03 unless the Penalty & Interest Code is present.

If the Penalty & Interest Code is present, move to the Penalty & Interest Code field, prompt P&I.

(12)

Citizenship Code

CIT

Enter the edited numeric code from the "Citizenship" box.

Do not enter a "0" if present

(13)

If Donor Died During Year

L14CKBX

Enter "1" if edited to the left of the check box on line 14.

(14)

Date of Death

L14Date

Enter the date following the check box on line 14.

(15)

Total Number of Donees

L17

Enter the digit(s) from line 17.

(16)

Prior Filing Code

PRIOR CD

Enter the edited digit shown to the right of the "No" box.

(17)

DSUE Amount

01DSI

Enter the DSUE Indicator located on Page 1, Part 1, line 20, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(18)

Digital Assets

DA CKBX

This field is only valid for TY 2024 and subsequent returns.

Enter 0 - Blank.

Enter 1 - Yes.

Enter 2 - No.

Enter 3 - Both.

(19)

Penalty and Interest Code

P&I

Enter the edited digit shown between Lines 2 and 3 (Tax Computation Section).

If a "G" Condition Code is present and the return is a non-remittance, end the document after this element.

If a "G" Condition Code is present and the return is a remittance, press and proceed to Section 03.

(20)

Error Resolution System (ERS) Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Elem. No.

Form 709 Section 02 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "02" .

(2)

Donor's Name Line

NAME1

Enter the Donor's name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry.

(3)

In Care of Name

C/O NAME

Enter the in care of name if shown.

(4)

Foreign Street Address

FGN ADD

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

(5)

Street Address

ADDR

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

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

(6)

City

CITY

Enter the city from the entity area of the return.

If a foreign address, enter ONLY the foreign country code.

(7)

State

ST

Enter the standard state abbreviation from the entity area of the return.

If a foreign address, enter a period (.).

(8)

ZIP Code

ZIP

Enter the ZIP Code from the entity area of the return.

Elem. No.

Form 709 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 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.

If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.

(3)

Taxable Gifts Schedule A

L1 $

Enter the amount from line 1.

(4)

Prior Taxable Gifts Schedule B

L2 $

Enter the amount from line 2.

(5)

Total Taxable Gifts

L3 $

Enter the amount from line 3.

(6)

Total Tax Computed

L4 $

Enter the amount from line 4.

(7)

Total Prior Tax

L5 $

Enter the amount from line 5.

(8)

Balance of Taxes

L6 $

Enter the amount from line 6.

(9)

Maximum Applicable Credit Amount

L7

Enter the amount from line 7.

(10)

Applicable Credit

L8 $

Enter the amount from line 8.

(11)

Balance After Applicable Credit

L9 $

Enter the amount from line 9.

(12)

20 percent Adjustment to Specific Exemption

10 $

Enter the amount from line 10.

(13)

Balance After 20 percent Adjustment

11 $

Enter the amount from line 11.

(14)

Applicable Credit (TP)

12 $

Enter the amount from line 12.

(15)

Foreign Gift Tax Credit

13 $

Enter the amount from line 13.

(16)

Total Credits

14 $

Enter the amount from line 14.

(17)

Balance (Net Gift Tax)

15 $

Enter the amount from line 15.

(18)

Generation-Skipping Transfer Taxes

16 $

Enter the amount from line 16.

(19)

Total Taxes

17

Enter the amount from line 17.

(20)

Taxes Prepaid with Extension

18

Enter the amount from line 18.

(21)

Balance Due/Refund

19/20A

Minus (-)

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

Enter the amount from line 19, if present, and press .

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

(22)

Routing Transit Number (RTN)

20B

Enter up to 9 digits of the RTN from line 20b.

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

Press if:

if both line 20b & line 20d are blank.

an illegible character is present in either line 20b or line 20d

one or more numbers have been altered, white-out, or marked through in either line 20b or line 20d

one or more numbers have been written over to CHANGE an existing entry in either line 20b or line 20d.

See IRM 3.24.38.3.4.14.22 for specific examples.

(23)

Type of Depositor Account

20C

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 20c.

If both boxes are marked, press .

If neither box is marked, press .

if line 20c is marked and line 20b AND line 20d are blank press .

When is pressed, the system generates a "C" .

(24)

Depositor Account Number (DAN)

20D

★★★★★ This is a must enter field if "line 20b" and "line 20c " contain an entry.

Enter the alpha/numeric Depositor Account Number from line 20d.

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:

line 20d is not present and there is data in line 20b.

one or more characters have been altered, white-out, or marked through either line 20b or line 20d.

one or more characters have been written over to CHANGE an existing entry in either line 20b or line 20d.

If more than 17 characters, enter a pound sign (#) in the last position of line 20d.

(25)

DAN for Verification

20D

★★★★★ This is a must enter field if "line " 20d contains data.

Enter line 20d again for verification.

If entry does not match Element (24) a DAN MIS-MATCH error message will appear, and the first character of this field.

"DAN MIS-MATCH" error message will be displayed until both line 20d (DAN) fields agree.

(26)

Preparer SSN

PSSN

Enter the Preparer's SSN or PTIN.

(27)

Preparer's EIN

PEIN

Enter the Preparer's EIN.

(28)

Preparer's Telephone Number

TEL Number

Enter the Preparer's telephone number.

(29)

Spouse SSN

SSSN

Enter the Spouse SSN from Part III, Line 3.

(30)

Consent Code

CONSENT

Enter the edited digit from the left margin of Part III, Line 2.

Elem. No.

Form 709 Section 04 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "04" .

(2)

Donor’s Adjusted Basis

ATOPMAR $

Enter the edited amount from the top center margin of Schedule A.

(3)

Foreign Spouse Indicator

ALFMAR

Enter the edited "1" from the left margin of Schedule A, Part 1, if present.

(4)

Total Value of Gifts

PT4 L1 $

Enter the amount from Schedule A, Part 4, line 1.

(5)

Total Annual Exclusions

L2 $

Enter the amount from line 2.

(6)

Total Included Amount of Gifts

L3 $

Enter the amount from line 3.

(7)

Gifts of Interest

L4 $

Enter the amount from line 4.

(8)

Exclusions Attributable to Gifts

L5 $

Enter the amount from line 5.

(9)

Marital Deduction

L6 $

Enter the amount from line 6.

(10)

Charitable Deduction

L7 $

Enter the amount from line 7.

(11)

Total Deductions

L8 $

Enter the amount from line 8.

(12)

Balance After Deductions

L9 $

Enter the amount from line 9.

(13)

Generation Skipping Tax (GST) Taxes Payable

10 $

Enter the amount from line 10.

(14)

Taxable Gifts Schedule A

11 $

Enter the amount from line 11.

Section 05 is valid for Form 709 tax periods 201210 and subsequent as follows:

Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.

Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.

Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.

Form 709 Section 05 Data Element Name

PROMPT

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

DSUE Deceased Spouse Name 1

05C1A

Enter Spouse Name 1 from Sch C, Part 1, Column A, line 1.

(3)

DSUE Date of Death 1

05C1B

Enter DSUE Date of Death 1 from Sch C, Part 1, Column B, line 1.

(4)

DSUE Portability Election Indicator 1

05C1C

Enter DSUE Portability Election Indicator 1 from Sch C, Part 1, Column C, line 1, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(5)

DSUE Portable Amount 1

05C1D

Enter DSUE Portable Amount 1 from Sch C, Part 1, Column D, line 1.

(6)

DSUE Donor Gift Amount 1

05C1E

Enter DSUE Donor Gift Amount 1 from Sch C, Part 1, Column E, line 1.

(7)

DSUE Date of Gift 1

05C1F

Enter DSUE Date of Gift 1 from Sch C, Part 1, Column F, line 1.

(8)

DSUE Deceased Spouse Name 2

05C2A

Enter DSUE Deceased Spouse 2 from Sch C, Part 2, Column A, line 2.

(9)

DSUE Date of Death 2

05C2B

Enter DSUE Date of Death 2 from Sch C, Part 2, Column B, line 2.

(10)

DSUE Portability Election Indicator 2

05C2C

Enter DSUE Portability Election Indicator 2 from Sch C, Part 2, Column C, line 2, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(11)

DSUE Portable Amount 2

05C2D

Enter DSUE Portable Amount 2 from Sch C, Part 2, Column D, line 2.

(12)

DSUE Donor Gift Amount 2

05C2E

Enter DSUE Donor Gift Amount 2 from Sch C, Part 2, Column E, line 2.

(13)

DSUE Date of Gift 2

05C2F

Enter DSUE Date of Gift 2 from Sch C, Part 2, Column F, line 2.

(14)

DSUE Deceased Spouse Name 3

05C3A

Enter DSUE Deceased Spouse Name 3 from Sch C, Part 2, Column A, line 3.

(15)

DSUE Date of Death 3

05C3B

Enter DSUE Date of Death 3 from Sch C, Part 2, Column B, line 3.

(16)

DSUE Portability Election Indicator 3

05C3C

Enter DSUE Portability Election Indicator 3 from Sch C, Part 2, Column C, line 3, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(17)

DSUE Portable Amount 3

05C3D

Enter DSUE Portable Amount 3 from Sch C, Part 2, Column D, line 3.

(18)

DSUE Donor Gift Amount 3

05C3E

Enter DSUE Donor Gift Amount 3 from Sch C, Part 2, Column E, line 3.

(19)

DSUE Date of Gift 3

05C3F

Enter DSUE Date of Gift 3 from Sch C, Part 2, Column F, line 3.

Section 06 is valid for Form 709 tax periods 201210 and subsequent as follows:

Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.

Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.

Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.

Form 709 Section 06 Data Element Name

PROMPT

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "06"

(2)

DSUE Deceased Spouse Name 4

06C4A

Enter Spouse Name 4 from Sch C, Part 2, Column A, line 4.

(3)

DSUE Date of Death 4

06C4B

Enter DSUE Date of Death 4 from Sch C, Part 2, Column B, line 4.

(4)

DSUE Portability Election Indicator 4

06C4C

Enter DSUE Portability Election Indicator 4 from Sch C, Part 2, Column C, line 4, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(5)

DSUE Portable Amount 4

06C4D

Enter DSUE Portable Amount 4 from Sch C, Part 2, Column D, line 4.

(6)

DSUE Donor Gift Amount 4

06C4E

Enter DSUE Donor Gift Amount 4 from Sch C, Part 2, Column E, line 4.

(7)

DSUE Date of Gift 4

06C4F

Enter DSUE Date of Gift 4 from Sch C, Part 2, Column F, line 4.

(8)

DSUE Deceased Spouse Name 5

06C5A

Enter DSUE Deceased Spouse 5 from Sch C, Part 2, Column A, line 5.

(9)

DSUE Date of Death 5

06C5B

Enter DSUE Date of Death 5 from Sch C, Part 2, Column B, line 5.

(10)

DSUE Portability Election Indicator 5

06C5C

Enter DSUE Portability Election Indicator 5 from Sch C, Part 2, Column C, line 5, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(11)

DSUE Portable Amount 5

06C5D

Enter DSUE Portable Amount 5 from Sch C, Part 2, Column D, line 5.

(12)

DSUE Donor Gift Amount 5

06C5E

Enter DSUE Donor Gift Amount 5 from Sch C, Part 2, Column E, line 5.

(13)

DSUE Date of Gift 5

06C5F

Enter DSUE Date of Gift 5 from Sch C, Part 2, Column F, line 5.

(14)

DSUE Deceased Spouse Name 6

06C6A

Enter DSUE Deceased Spouse Name 6 from Sch C, Part 2, Column A, line 6.

(15)

DSUE Date of Death 6

06C6B

Enter DSUE Date of Death 6 from Sch C, Part 2, Column B, line 6.

(16)

DSUE Portability Election Indicator 6

06C6C

Enter DSUE Portability Election Indicator 6 from Sch C, Part 2, Column C, line 6, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(17)

DSUE Portability Election Amount 6

06C6D

Enter the DSUE Portable Amount 6 from Sch C, Part 2, Column D, line 6.

(18)

DSUE Donor Gift Amount 6

06C6E

Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.

(19)

DSUE Date of Gift 6

06C6F

Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column F, line 6.

Section 07 is valid for Form 709 tax periods 201210 and subsequent as follows:

Element (2) is 35 characters, valid as alpha and numeric.

Elements (3) and (7) are numeric and 8 characters.

Element (4) is 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

Elements (5) and (6) and (8) through (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No.

Form 709 Section 07 Data Element Name

PROMPT

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "07" .

(2)

DSUE Deceased Spouse Name 7

07C7A

Enter Spouse Name 7 from Sch C, Part 2, Column A, line 7.

(3)

DSUE Date of Death 7

07C7B

Enter DSUE Date of Death 7 from Sch C, Part 2, Column B, line 7.

(4)

DSUE Portability Election Indicator 7

07C7C

Enter DSUE Portability Election Indicator 7 from Sch C, Part 2, Column C, line 7, as follows:

Blank - Not Present.

Enter 1 - Yes.

Enter 2 - No.

If both boxes are checked, press .

(5)

DSUE Portable Amount 7

07C7D

Enter DSUE Portable Amount 7 from Sch C, Part 2, Column D, line 7.

(6)

DSUE Donor Gift Amount 7

07C7E

Enter DSUE Donor Gift Amount 7 from Sch C, Part 2, Column E, line 7.

(7)

DSUE Date of Gift 7

07C7F

Enter DSUE Date of Gift 7 from Sch C, Part 2, Column F, line 7.

(8)

Total DSUE Amount

07DSU

Enter Total (for all DSUE amounts applied for Part 1 and Part 2) from Sch C.

(9)

Donor's Basic Exclusion Amount

0701

Enter the Donor's Basic Exclusion Amount from Sch C, line 1.

(10)

Total DSUE Amount

0702

Enter the Total DSUE Amount from Sch C, line 2.

(11)

Restored Exclusion Amount

0703

Enter the Restored Exclusion Amount from Sch C, line 3.

(12)

Add Lines 1 and 2

0704

Enter TOTAL Amount from Sch C, line 4.

(13)

Maximum Applicable Credit or amount on line 3

0705

Enter Maximum Applicable Credit on Amount on line 4 from Sch C, line 5.

Elem. No.

Form 709-NA Section 01 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

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

(2)

DLN Serial Number

SER Number

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, verify that it matches the document being entered.

(3)

Check Digit

CD

Press

(4)

Name Control (NC)

NC

Enter the name control from the “Donor’s Last Name” box.

(5)

Primary Social Security Number (SSN)

SSN

Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner if present.

If the Donor’s U.S. taxpayer identification number is not present, press only.

(6)

Address Check

ADDRESS CHECK?

Enter “Y” or “N” as appropriate.

(7)

Street Key

STREET KEY

Enter the Street Key.

(8)

ZIP Key

ZIP KEY

Enter the ZIP Key.

(9)

Tax Period

TAXPR

Enter the edited tax period from the top of the return.

If “0000” has been edited, enter 4 zeros (0000).

(10)

Computer Condition Codes

CC

Enter the codes edited in the upper left margin of the return.

(11)

Received Date

RDATE

Enter the date as stamped or edited on the face of the return.

If a “G” Condition Code is present and the return is a non-remittance, end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.

If a “G” Condition Code is present and the return is a remittance, press and proceed to Section 03 unless the Penalty & Interest Code is present.

If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.

(12)

Citizenship Country Code Validation

CIT CD

Enter the 2-digit country code from the Citizenship box

(13)

If Donor Died During Year

L18CKBX

Enter “1” if edited to the left of the check box on line 18.

(14)

Date of Death

L18DATE

Enter the date following the check box on line 18.

(15)

Total Number of Donees

L20

Enter the digit(s) from line 20.

(16)

Prior Filing Code

PRIOR CD

Enter the edited digit shown to the right of the “No” box.

(17)

Penalty and Interest Code

P&I

Enter the edited digit shown between Lines 2 and 3 of Part II, Tax Computation Section).

If a “G” Condition Code is present and the return is a non-remittance, end the document after this element.

If a “G” Condition Code is present and the return is a remittance, press and proceed to Section 03.

(18)

ERS Action Code

ACTCD

Enter the edited digits from the bottom left margin.

Elem. No.

Form 709-NA Section 02 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "02" .

(2)

Donor’s Name Line

NAME1

Enter the Donor’s name. IRM 3.24.143.2, Donor's Name Line Entry, for instructions on entry.

(3)

Legal Residence (Domicile)

RES CD

Enter the 2-digit country code from the Legal Residence (Domicile) box

(4)

In Care of Name

C/O NAME

Enter the in care of name if shown.

(5)

Foreign Street Address

FGN ADD

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

(6)

Street Address

ADDR

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

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

(7)

City

CITY

Enter the city from the entity area of the return.

If a foreign address, enter ONLY the foreign country code.

(8)

State

ST

Enter the standard state abbreviation from the entity area of the return.

If a foreign address, enter a period (.).

(9)

ZIP Code

ZIP

Enter the ZIP Code from the entity area of the return.

Elem. No.

Form 709-NA 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 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.

If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.

(3)

Taxable Gifts Schedule A

L1 $

Enter the amount from line 1.

(4)

Prior Taxable Gifts Schedule B

L2 $

Enter the amount from line 2.

(5)

Total Taxable Gifts

L3 $

Enter the amount from line 3.

(6)

Total Tax Computed

L4 $

Enter the amount from line 4.

(7)

Total Prior Tax

L5 $

Enter the amount from line 5.

(8)

Balance of Taxes

L6 $

Enter the amount from line 6.

(9)

Other Credit Amount

L7

Enter the amount from line 7.

(10)

Foreign Gift Tax Credit

L8$

Enter the amount from line 8.

(11)

Total Credits

L9$

Enter the amount from line 9.

(12)

Balance (Net Gift Tax)

10$

Enter the amount from line 10.

(13)

Generation Skipping Transfer Taxes

11$

Enter the amount from line 11.

(14)

Total Taxes

12

Enter the amount from line 12.

(15)

Taxes Prepaid with Extension

13

Enter the amount from line 13.

(16)

Balance Due/Refund

14/15A

Minus (-)

Enter the amount from line 14 or line 15a as follows:

Enter the amount from line 14, if present, and press .

If there is no entry on line 14, enter the amount from line 15a and press MINUS(-).

(17)

Routing Transit Number (RTN)

15B

Enter up to 9 digits of the RTN from line 15b.

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

Press if:

if both line 15b & line 15d are blank.

an illegible character is present in either line 15b or line 15d

one or more numbers have been altered, white-out, or marked through in either line 15b or line 15d

one or more numbers have been written over to CHANGE an existing entry in either line 15b or line 15d.

See IRM 3.24.38.3.4.14.22 for specific examples.

(18)

Type of Depositor Account

15C

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15c.

If both boxes are marked, press .

If neither box is marked, press .

if line 15c is marked and line 15b AND line 15d are blank press .

When is pressed, the system generates a "C" .

(19)

Depositor Account Number (DAN)

15D

★★★★★ This is a must enter field if "line 15b" and "line 15c " contain an entry.

Enter the alpha/numeric Depositor Account Number from line 15d.

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:

line 15d is not present and there is data in line 15b.

one or more characters have been altered, white-out, or marked through either line 15b or line 15d.

one or more characters have been written over to CHANGE an existing entry in either line 15b or line 15d.

If more than 17 characters, enter a pound sign (#) in the last position of line 15d.

(20)

DAN for Verification

15D

★★★★★ This is a must enter field if "line 15d" contains data.

Enter line 15d again for verification.

If entry does not match Element (19) a DAN MIS-MATCH error message will appear, and the first character of this field.

"DAN MIS-MATCH" error message will be displayed until both line 15d (DAN) fields agree.

(21)

Preparer SSN

PSSN

Enter the Preparer’s SSN or PTIN

(22)

Preparer’s EIN

PEIN

Enter the Preparer’s EIN.

(23)

Preparer’s Telephone Number

TEL Number

Enter the Preparer’s telephone number.

Elem. No.

Form 709-NA Section 04 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter 04.

(2)

Donor’s Adjusted Basis

ATOPMAR $

Enter the edited amount from the top center margin of Schedule A.

(3)

Foreign Spouse Indicator

ALFMAR

Enter the edited 1 from the left margin of Schedule A, Part 1, if present.

(4)

Total Value of Gifts

PT4 L1 $

Enter the amount from Schedule A, Part 4, line 1.

(5)

Total Annual Exclusions

L2 $

Enter the amount from Schedule A, Part 4, line 2.

(6)

Total Included Amount of Gifts

L3 $

Enter the amount from Schedule A, Part 4, line 3.

(7)

Gifts of Interest

L4 $

Enter the amount from Schedule A, Part 4, line 4.

(8)

Exclusions Attributable to Gifts

L5 $

Enter the amount from Schedule A, Part 4, line 5.

(9)

Marital Deduction

L6 $

Enter the amount from Schedule A, Part 4, line 6.

(10)

Charitable Deduction

L7 $

Enter the amount from Schedule A, Part 4, line 7.

(11)

Total Deductions

L8 $

Enter the amount from Schedule A, Part 4, line 8.

(12)

Balance After Deductions

L9 $

Enter the amount from Schedule A, Part 4, line 9.

(13)

Generation Skipping Tax (GST) Taxes Payable

10 $

Enter the amount from Schedule A, Part 4, line 10.

(14)

Taxable Gifts Schedule A

11 $

Enter the amount from Schedule A, Part 4, line 11.

More Internal Revenue Manual

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