Part 3. Submission Processing

Chapter 0. General

Section 101. Schedule K-1 Processing (Cont. 2)

3.0.101  Schedule K-1 Processing (Cont. 2)

3.0.101.18 
Section 01 Errors

3.0.101.18.2  (01-01-2013)
Section 01TIN - Payee Identification Number

  1. There is no validity check of this field.

3.0.101.18.3  (01-01-2013)
Section 01TVC — Primary TIN Validity Bypass Code

  1. This field is always blank.

3.0.101.18.4  (01-01-2013)
Section 01NM1 — Payee Name Line 1

  1. Valid characters are alpha, hyphen, blank, and numeric.

  2. Invalid Conditions:

    1. Field is completely blank.

    2. Field contains characters other than alpha, hyphen, numeric, or ampersand.

    3. A character follows two consecutive blanks.

    4. The first position contains a blank.

    5. The number of character positions is more than 40..

  3. Correction Procedure:

    1. Check for coding and transcription errors and misread entries and correct as needed. If name is not present, research using the TIN if present.

      If Then
      There is an address match on CC INOLE Enter the name from INOLE as the Payee
      There is no information Enter "Z" and continue processing

3.0.101.18.5  (01-01-2013)
Section 01NM2 — Payee Name Line 2

  1. Valid characters are alpha, hyphen, blank, numeric, percent (%), and ampersand.

  2. Invalid Conditions:

    1. Field contains characters other than alpha, hyphen, numeric, percent (%).and ampersand.

    2. The number of character positions is more than 40

  3. Corrections Procedure:

    1. Check for coding and transcription errors and misread entries and correct as needed.

    2. For in-care-of names, enter the percent (%) sign, space, and then the name.

    3. for foreign address, enter the street address, omit the existing name line 2.

3.0.101.18.6  (01-01-2013)
Section 01ADD - Street Address

  1. Description - Field 01ADD is located in the Entity Section of the return.

    1. Valid Characters are alpha, numeric, blank, dash, or slash.

  2. Invalid Condition - Field 01ADD will generate as a field error when any of the following conditions are present:

    1. Any character is present other than alpha, numeric, blank, hyphen, or slash.

    2. The first position is blank.

    3. Any character follows two consecutive blanks.

  3. Correction Procedures:

    1. Correct all misread entries, coding errors, and transcription errors.

    2. If unable to perfect, enter "ZZZ" as the street address.

    3. Enter the foreign city, state, Province if present

  4. Multiple Addresses — If more than one address is present, research INOLE and determine the correct address as follows: Foreign Addresses see IRM (3.0.101.12.3.4.1).

    If Then
    INOLE matches one of the addresses on the return Enter the address listed on INOLE in Field 01ADD.
    INOLE does not match any of the addresses on the return Enter the first address found on the return to field 01ADD.

3.0.101.18.7  (01-01-2013)
Section 01CTY — City

  1. Description - Field 01CTY is located in the Entity Section of the return.

    • Valid characters are alpha and blank

  2. Invalid Conditions - Field 01CTY will display as a field error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character is present and the second and third characters are blank.

    3. Any character follows two consecutive blanks.

    4. The Major City Code does not match any of the valid codes in the Major City Code table.

  3. Correction Procedures:

    1. Correct all misread entries, coding errors, and transcription errors.

      Note:

      For a listing of Major City Codes. see Exhibit 3.0.101–6

3.0.101.18.8  (01-01-2013)
Section 01ST — State

  1. Description — Field 01ST is located in the Entity section of the return.

    1. Valid characters are alpha and blank.

  2. Invalid Condition - This field is invalid if it is not contained in the State Code Table.

  3. Correction Procedures:

    1. Correct all misread entries, coding errors, and transcription errors.

    2. For a description of valid State Codes, see Document 7475 (State Abbreviations, Major City Codes, and Address Abbreviations)

  4. Correction Procedures for APO/DPO/FPO

    1. The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.

    2. If the old address appears (i.e. AP New York, NY 091XX), convert the address to the new state code abbreviation based on the zip code.-:

    ADDRESS ABBREVIATION LOCATION ZIP CODE
    APO AA Americas 340
    DPO AA Americas 340
    FPO AA Americas 340
    APO AE Europe 090-098
    DPO AE Europe 090-098
    FPO AE Europe 090-098
    APO AP Pacific 962-987
    DPO AP Pacific 962-987
    FPO AP Pacific 962-987

3.0.101.18.9  (01-01-2013)
Section 01ZIP - Zip Code

  1. Description - Field 01ZIP is located in the Entity Section of the return.

    1. Valid characters are numeric and blank.

  2. Invalid Condition - Field 01ZIP will generate as a field error when any of the following conditions are present:

    1. Any character is other than numeric or blank.

    2. An entry is other than five or nine positions.

    3. The entry is not within the range of 00501 and 99999.

    4. The first five positions are blank and an entry is present in the last four positions.

  3. Correction Procedures:

    • Correct all misread entries, coding errors, and transcription errors. Research any of the following for valid ZIP Code information: Document 7475, INOLE, NAMEB/NAMEE.

      If Then
      01ZIP is blank Search return and attachments for a valid ZIP, if found enter in 01ZIP.
      A Major City Code is entered in field 01CTY

      1. Determine the first three digits of the ZIP Code from Exhibit 3.0.101–6

      2. Enter "01" for the fourth and fifth digits.

      There is not a Major City Code listed in field 01CTY Enter the ZIP Code for the state from Exhibit 3.0.101–6 .

3.0.101.19  (01-01-2013)
Section 02 Errors

  1. This section provides instructions for correction Section 02 error conditions.

3.0.101.19.1  (01-01-2013)
General Information

  1. Section 02 contains miscellaneous data fields.

  2. Listed below are the fields contained in Section 02 that applies to Schedule K-1 processing:

    Field Field Length Title
    06PRP 12 Partner Retirement Plan
    02PAN 20 Payer Account Number for Payer
    02TNI 01 2nd TIN NOT Indicator
    02AMD 01 Corrected/Amended Indicator
    02CD 02 Check Digits
    02NC 04 Name Control
    02TTS 01 TIN Type
    02SSA 40 SSA Specific Data

3.0.101.19.1.1  (01-01-2013)
Section 02PAN — Payer Account Number for Payer

  1. There is no validity check for this field.

3.0.101.19.1.2  (01-01-2013)
Section 02TNI - 2nd TIN NOT indicator

  1. This field must always be blank.

3.0.101.19.1.3  (01-01-2013)
Section 02AMD - Corrected/Amended Indicator

  1. Valid characters are "G" and blank.

  2. For Schedules K-1 processed through ISRP enter a "G" if a "G" is edited in the lower right hand corner of the Schedule K-1.

  3. For Schedules K-1 processed through SCRIPS, enter a "G" if the Amended Schedule K-1 Box is checked.

    Type of Schedule K-1 Location of Check Box
    Form 1041 Schedule K-1 Below the tax year in the upper right corner
    Form 1065 Schedule K-1 Above Part III
    Form 1120S Schedule K-1 Above Part III

3.0.101.20  (01-01-2013)
Section 06 Errors

  1. This section provides instructions for correcting Section 06 error conditions.

3.0.101.20.1  (01-01-2013)
General Information

  1. Section 06 contains money amounts, indicators and descriptions. All fields are dollars only.

  2. Listed below are the fields contained in Section 06 that apply to Schedule K-1 processing:

  3. Form 1041 Doc Code 66

    Field Field Length Title +/-``
    0601 12 Interest Amount +/-
    0602a 12 Dividends Amount +/-
    0603 12 Net Short Term Capital Gains +
    0604a 12 Net Long Term Capital Gains +
    0605 (ISRP e-file only) 12 Other Portfolio Amount +/-
    0605 (ISRP e-file only) 12 Ordinary business income +/-
    0606 12 Ordinary business income +/-
    0607 12 Net Rental Real Estate Income +/-
    0608 12 Other Rental Income +
    0614 12 Other Information +

  4. Form 1065 Doc Code 65

    Field Field Length Title +/-
    0601 12 Ordinary Income Amount +/-
    0602 12 Net Real Estate Rental Amount +/-
    0603 12 Other Net Rental Amount +/-
    0604 12 Guaranteed Payments Amount +
    0605 12 Interest Income +/-
    0606a 12 Ordinary Dividends Amount +/-
    0607 12 Royalties +
    0608 12 Net Short Term Capital Gains +/-
    0609a 12 Net Long Term Capital Gains +/-
    0612 12 Section 179 Deduction +

  5. Form 1120S Doc Code 67

    Field Field Length Title +/-
    0601 12 Ordinary Income Amount +/-
    0602 12 Net Real Estate Rental Amount +/-
    0603 12 Other Net Rental Amount +/-
    0604 12 Interest Amount +/-
    0605a 12 Dividends Amount +/-
    0606 12 Royalties +/-
    0607 12 Net Short Term Capital Gains +/-
    0608a 12 Net Long Term Capital Gains +/-
    0611 12 Section 179 Deduction +
    0613 12 Credits and Credit Recapture +

3.0.101.21  (01-01-2013)
Section 16 Errors

  1. This section provides instructions for correcting Section 16 error conditions.

3.0.101.21.1  (01-01-2013)
General Information

  1. Section 16 contains the Payer entity data and is required for every record.

  2. Listed below are the fields contained in Section 16 that applies to Schedule K-1 processing:

    Field Field Length Title
    16NM1 40 Payer Name Line 1
    16NM2 40 Payer Name Line 2
    16ADD 35 Payer Street Address
    16CTY 22 Payer City
    16ST 02 Payer State Code
    16ZIP 09 Payer zip code
    16TIN 09 Payer TIN
    16TVC 01 TIN Validity Bypass Code
    16DLN 14 Payer DLN
    16FCC 02 Foreign Country Code

3.0.101.21.2  (01-01-2013)
Section 16NM1 — Payer Name Line 1

  1. Valid characters are alpha, hyphen, blank, numeric and ampersand.

  2. Invalid Conditions:

    1. Field is completely blank.

    2. Field contains characters other than alpha, hyphen, numeric, or ampersand .

    3. A character follows two consecutive blanks.

    4. The first position contains a blank.

    5. The number of character positions is more than 40.

  3. Correction Procedure:

    1. Check for coding and transcription errors and correct as needed. If name is not present, research using the TIN if present.

      If Then
      There is an name match on CC INOLE Enter the name from INOLE as the Payer.
      There is no information Enter "Z" and continue processing.

3.0.101.21.3  (01-01-2013)
Section 16NM2 — Payer Name Line 2

  1. Valid characters are alpha, hyphen, blank, numeric and ampersand.

  2. Invalid Conditions:

    1. Field contains characters other than alpha, hyphen, numeric, or ampersand .

    2. A character follows two consecutive blanks.

    3. The first position contains a blank.

    4. The number of character positions is more than 40.

  3. Correction Procedure:

    1. Check for coding and transcription errors and correct as needed. If name is not present, research using the TIN if present.

      If Then
      There is an name match on CC INOLE Enter the name from INOLE as the Payer.
      There is no information Enter "Z" and continue processing.

3.0.101.21.4  (01-01-2013)
Section 16ADD - Street Address

  1. Description - Field 16ADD is located in the Entity Section of the return.

    1. Valid Characters are alpha, numeric, blank, dash, or slash.

  2. Invalid Condition - Field 16ADD will generate as a field error when any of the following conditions are present:

    1. Any character is present other than alpha, numeric, blank, dash, or slash.

    2. The first position is blank.

    3. Any character follows two consecutive blanks.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors.

    2. If unable to perfect the address, enter ,"ZZZ" as the street address.

  4. Multiple Addresses — If more than one address is present, research INOLE and determine the correct address as follows:

    If Then
    INOLE matches one of the addresses on the return Enter the address listed on INOLE in Field 16ADD.
    INOLE does not match any of the addresses on the return Enter the first address found on the return to field 16ADD.

3.0.101.21.5  (01-01-2013)
Section 16CTY — City

  1. Description - Field 16CTY is located in the Entity Section of the return.

    1. Valid characters are alpha and blank.

  2. Invalid Conditions - Field 16CTY will generate as a field error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character is present and the second and third characters are blank.

    3. Any character follows two consecutive blanks.

    4. The major city code does not match any of the valid codes in the major city code table.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors.

      Note:

      For a listing of major city codes, see Exhibit 3.0.101–6 .

3.0.101.21.6  (01-01-2013)
Section 16ST — State

  1. Description — Field 16ST is located in the Entity section of the return.

    1. Valid characters are alpha and blank.

  2. Invalid Condition - This field is invalid if it is not contained in the State Code Table.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors.

    2. For a description of valid State Codes, see Document 7475 (State Abbreviations, Major City Codes, and Address Abbreviations).

  4. Correction Procedures for APO/DPO/FPO Addresses —

    1. The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.

    2. If the old address appears (i.e. AP New York, NY 091XX), convert the address to the new state code abbreviation based on the ZIP Code:

    ADDRESS ABBREVIATION LOCATION ZIP CODE
    APO AA Americas 340
    DPO AA Americas 340
    FPO AA Americas 340
    APO AE Europe 090-098
    DPO AE Europe 090-098
    DPO AE Europe 090-098
    FPO AE Europe 090-098
    APO AP Pacific 962-987
    DPO AP Pacific 962-987
    FPO AP Pacific 962-987

3.0.101.21.7  (01-01-2013)
Section 16ZIP - Zip Code

  1. Description - Field 16ZIP is located in the Entity Section of the return.

    1. Valid characters are numeric and blank.

  2. Invalid Condition - Field 16ZIP will generate as a field error when any of the following conditions are present:

    1. Any character is other than numeric or blank.

    2. An entry is other than five or nine positions.

    3. The entry is not within the range of 00501 and 99999.

    4. The first five positions are blank and an entry is present in the last four positions.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors. Research any of the following for valid zip Code information: Document 7475, INOLE, NAMEB/NAMEE.

      If Then
      Field 16ZIP is transcribed incorrectly Enter the correct ZIP Code from the return. Only the first five digits are required.
      A valid zip code is not available from the return or attachment.

      1. Determine the first three digits of a valid zip code for the major city from Exhibit 3.0.101–6

      2. Enter "01" for the fourth and fifth digits.

      The major city is not listed in Exhibit 3.0.101–6 or the first three digits cannot be determined Enter the zip code of the state shown in the address from Exhibit 3.0.101–6.

3.0.101.21.8  (01-01-2013)
Section 16TIN — Payer TIN

  1. Description —Field 16TIN is located in Part I of the return.

    1. Valid characters are numeric.

  2. Invalid Condition — Field 16TIN will generate as a field error when any of the following conditions are present:

    1. It is not numeric.

    2. It is less than nine characters.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors. If TIN is not present, research using the name line.

    If Then
    There is a match Enter TIN from research.
    A correct number cannot be determined Enter nine 9's.

3.0.101.22  (01-01-2013)
Priority IV Errors - Error Codes 001 through 999

  1. This section provides detailed error correction procedures for Error Codes 001 through 999. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary corrections.

3.0.101.22.1  (01-01-2013)
♦Error Code 014 — Address♦

  1. Error code 014 will display as follows:

    Field Designator Field Name Field Length
    01ADD Payee Street Address 35
    01CTY Payee City 22
    01ST Payee State Code 02
    01ZIP Payee zip code 09

3.0.101.22.1.1  (01-01-2013)
Invalid Condition - Error Code 014

  1. Error Code 014 will generate when all fields are not present as follows:

    1. If the street address is present, Field 01CTY and 01ST must be present, unless a major city code is used.

    2. If a major city code is used, Field 01ADD must be present.

    3. A city must be present. If the city is not in the major city format, Field 01ST must be present. Field 01ADD can be blank.

    4. A major city code is used and Field 01ST is present.

3.0.101.22.1.2  (01-01-2013)
Correction Procedures - Error Code 014

  1. Correct all misplaced entries, coding errors and transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  3. Research any of the following for valid address information.

    • Document 7475

    • INOLE, NAMEE/ENMOD/ NAMEB

    If And Then
    A major city code is present A street address is not available

    1. Enter the city name (Spelled out, not in major city format) in the 01CTY Field

    2. Enter the State Code in Field 01ST.
    The major City Code is correct The State is present Delete Field 01ST
    The zip code cannot be corrected from the information on the return, attachments or research   1) Determine the three digits of the zip code from Exhibit 3.0.101-6 Enter 01 for the fourth and fifth digits

3.0.101.22.2  (01-01-2013)
♦Error Code 016 — Zip/Major City Code Mismatch♦

  1. Error Code 016 will display as follows:

    Field Designator Field Name Field Length
    01CTY Payee City 22
    01ST Payee State 02
    01ZIP Payee zip code 09

3.0.101.22.2.1  (01-01-2013)
Invalid Condition - Error Code 016

  1. Error Code 016 will generate when the zip code is inconsistent with the major city code or state code.

3.0.101.22.2.2  (01-01-2013)
Correction Procedures - Error Code 016

  1. Correct all misplaced entries, coding errors and transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  3. Research any of the following for valid ZIP Code information:

    • Document 7475,

    • INOLE, NAMEE/ENMOD/NAMEB

  4. If only the first three digits of the zip code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

    If And Then
    Unable to determine a valid zip code from the return or attachment   Enter the valid zip code found through research in Field 01ZIP
    The address is in a major city A major city code can be determined,

    1. Enter the name of the city in Field 01CTY

    2. Enter the State Code in Field 01ST
    The address is not in a major city  

    1. Enter the appropriate state abbreviation in Field 01ST

    2. Enter the zip Code in Field 01ZIP

  5. Correct Procedures for APO/DPO/FPO Address

    1. The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.

    2. If the old address appears (i.e., AP New York, NY 091XX) convert the address to the new state code abbreviations based on the zip code:

    ADDRESS ABBREVIATION LOCATION ZIP CODE
    APO AA Americas 340
    DPO AA Americas 340
    FPO AA Americas 340
    APO AE Europe 090-098
    DPO AE Europe 090-098
    FPO AE Europe 090-098
    APO AP Pacific 090-098
    DPO AP Pacific 090-098
    FPO AP Pacific 090-098

3.0.101.22.3  (01-01-2013)
Error Code 020

  1. Error Code 020 screen will display as follows:

    Note:

    These instructions apply to all documents that are not processed through SCRIPS.

    • Form 1041 Doc Code 66

      Field Designator Field Name
      0601 Interest Income
      0602a Ordinary Dividends
      0603 Net Short Term Capital gains
      0604a Net Long Term Capital Gains
      0605 (SCRIPS only) Other Portfolio Income
      0606 (ISRP/e-file only) Ordinary business income
      0607 Net Rental Real Estate Income
      0608 Other Rental Income
      0614 Other Information

    • Form 1065 Doc Code 65

      Field Designator Field Name
      0601 Ordinary Income
      0602 Net Real Estate Rental Amount
      0603 Other Net Rental Amount
      0604 Guaranteed Payments Amount
      0605 Interest Income
      0606a Ordinary Dividends Amount
      0607 Royalties
      0608 Net Short Term Capital Gains
      0609a Net Long Term Capital Gains
      0612 Section 179 Deduction

    • Form 1120S Doc Code 67

      Field Designator Field Name
      0601 Ordinary Income Amount
      0602 Net Real Estate Rental Amount
      0603 Other Net Rental Amount
      0604 Interest Amount
      0605a Dividends Amount
      0606 Royalties
      0607 Net Short Term Capital Gains
      0608a Net Long Term Capital Gains
      0611 Section 179 Deduction
      0613 Credits and Credit Recaptures

  2. Invalid Conditions:

    The amounts in the transcribed fields
    Forms Transcribed Fields
    1041 0605a, 0607
    1065 0601, 0602, 0603, 0608, 0609a
    1120S 0601, 0602, 0603, 0607, 0608a
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    The amounts in the transcribed fields
    Forms Transcribed Fields
    1041 0601, 0602a, 0603, 0604a, 0614
    1065 0604, 0605, 0606a, 0607, 0612
    1120S 0604, 0605a, 0606, 0611, 0613
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Check the entries to make sure the entries are valid or are not misplaced entries. If there are misplaced entries, move or delete the entries.

      ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡

3.0.101.22.4  (01-01-2013)
Error Code 024 — Address

  1. Error code 024 will display as follows:

    Field Designator Field Name Field Length
    16ADD Payer Street Address 35
    16CTY Payer City 22
    16ST Payer State Code 02
    16ZIP Payer Zip Code 09

3.0.101.22.4.1  (01-01-2013)
Invalid Condition - Error Code 024

  1. Error code 024 will generate if all fields are not present as follows:

    1. If the street address is present, Field 16CTY and Field 16ST must be present, unless a major city code is used.

    2. If a major city code is used, Field 16ADD must be present.

    3. A city must be present. If the city is not in the major city format, Field 16ST must be present. Field 16ADD can be blank.

    4. A major city code is used and Field 16ST is present.

3.0.101.22.4.2  (01-01-2013)
Correction Procedures - Error Code 024

  1. Correct all misplaced entries, coding errors and transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  3. Research any of the following for valid address information:

    • Document 7475,

    • INOLE, NAME/ENMOD

    If And Then
    A ,major city code is present A street address is not available

    1. Enter the city name (spelled out, not in major city format) in Field 16CTY

    2. Enter the state Code in Field 16ST.
    The major city code is correct The state is present Delete Field 16ST
    The zip code or Address cannot be corrected from the information on the return, attachments, or from research   1) Determine the first digits of this zip code from Exhibit 3.0.101.6
    2). Enter 01 for the fourth and fifth digits.

3.0.101.22.5  (01-01-2013)
Error Code 026 — Zip/Major City Code Mismatch

  1. Error Code 026 will display as follows:

    Field Designator Field Name Field Length
    16CTY Payer City 22
    16ST Payer State 02
    16ZIP Payer Zip Code 09

3.0.101.22.5.1  (01-01-2013)
Invalid Condition - Error Code 026

  1. Error Code 026 will generate when the zip code is inconsistent with the major city code or state code.

3.0.101.22.5.2  (01-01-2013)
Correction Procedures - Error Code 026

  1. Correct all misplaced entries, coding errors and transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  3. Research any of the following for valid zip code information:

    • Document 7475,

    • INOLE, NAMEE, ENMOD, NAMEB

  4. If only the first three digits of the zip code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

    If And Then
    Unable to determine a valid Zip code from the return or attachment   Enter the valid zip code found through research in Field 16ZIP
    The address is in a major city A major City code can be determined

    1. Enter the major city code in Field 16CTY

    2. Delete the state code in Field 16ST
    The address is not in a major city  

    1. Enter the appropriate state abbreviation in Field 16ST

    2. Enter the zip code in Field 16ZIP

  5. Correction Procedure for APO/DPO/FPO Address

    1. The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.

    2. If the old address appears (i.e.: AP New York, NY 091XX) convert the address to the new state code abbreviations based on the ZIP Code:

    ADDRESS ABBREVIATION LOCATION ZIP CODE
    APO AA Americas 340
    DPO AA Americas 340
    FPO AA Americas 340
    APO AE Europe 090-098
    DPO AE Europe 090-098
    FPO AE Europe 090-098
    APO AP Pacific 962-987
    DPO AP Pacific 962-987
    FPO AP Pacific 962-987

3.0.101.23  (01-01-2013)
ERS – When Correspondence is Required

  1. Correspondence may be required if any of the following is present:

    1. If the Schedule K-1 is received in continuous format (e.g. computer listings or typed listings) correspond requesting separate Schedule K-1.

    2. If substitute Schedule K-1 is received and it does not meet the requirements listed in IRM 3.0.101.4.2 correspond requesting a valid substitute form, or the official IRS form.

3.0.101.24  (01-01-2013)
Post Document Preparation

  1. Pick up work according to the number of carts or boxes included (i.e. box 1 of 2, box 2 of 2).

  2. Leaf through Schedule K-1 to determine which Schedule K-1 belong to a single parent (Parent DLN will be stamped in the upper left of the first Schedule K-1). The Schedule K-1 for each parent should be in separate gusset/blue folder or separated by a pink piece of paper.

    1. You may find many documents with attachments. In this case, all the following pages should match the front page in some way (EIN, Name).

    2. If there is a stray Schedule K-1 without a DLN that does not match any other documents, pull the document and send to Code and Edit as a loose Schedule K-1.

  3. Return block of documents to stat box or cart.

3.0.101.24.1  (01-01-2013)
Output Report

  1. Instructions for working the "Actual Output Report" .

  2. The "Actual Output Report" lists all DLN's that was either output or deleted.

    1. Verify every DLN on the "Actual Output Report" .

  3. If the batch contains a DLN not on the report:

    1. Pull entire block and make sure the parent DLN is written or stamped on the first document.

    2. Give the entire block of documents to the Lead or designated employee for research.

    3. If block was deleted, the Lead or designated employee will route it for processing.

    4. If block was not deleted and it is still on the SCRIPS system, the Lead or designated employee will take the necessary action to have the block worked and output.

  4. If a single document was deleted from a block:

    1. Pull the document from the block,

    2. Make sure the parent DLN is written in the upper left corner of each Schedule K-1 pulled.

    3. Route deleted, pulled documents to Batching for further processing.

3.0.101.24.2  (01-01-2013)
Post Document Preparation for Files

  1. The documents will be received on batch carts in gusset/blue folders or in "stat" boxes after raw input has been completed.

  2. After receipt, prepare documents for filing as follows:

    1. Check parent DLN on folder or on stat box against the first Schedule K-1 parent DLN in each folder or "stat" box to ensure they match.

    2. If parent DLN is for an electronically filed return (FLC of DLN (first two digits) are 14, 16, 22, 35, 38, 41, 43, 52, 64, 65, 72, 75, 76, 92, 93, or 95), destroy as classified waste.

    3. If folder is labeled "Loose Schedule K-1 " , prepare an attachment document, staple to the Schedule and route to Files to be attached to the parent return.

    4. For all others, make sure parent DLN is stamped/written on gusset/blue folders or "stat" boxes.

    5. If gusset/blue folder is not provided for a parent DLN, create one by stamping/writing the parent DLN on the top tab and placing the Schedule K-1 inside the folder.

    6. Place folders in the box or batch cart with the parent DLN sticking out, in ascending order, from right to left, facing the front of the box/ batch cart.

    7. If DLN is out of order (e.g., 29244–091–49700–9, 29244–091–49800–9, 29244–091–5100–9, –49900–9), associate in the correct DLN order..

    8. "Refile" documents should be stapled together for each parent DLN, Place the documents in a "stat" box labeled "REFILES" and route to Files.

    9. Prepare additional gusset/blue folders or stat boxes, when necessary, to eliminate over stuffing. If over-stuffing is an ongoing problem, coordinate with the Pre Doc Prep Function.

    Note:

    There should be a gusset/blue folder for each parent DLN and the gusset/blue folders should be in parent DLN order within each stat box or batch cart.

3.0.101.24.3  (01-01-2013)
Duplex Schedules K-1

  1. Duplex (Carbon Copy) Schedule K-1 cannot process through the SCRIPS System and are photocopied in Pre Doc prep and placed in a folder. When received take the following actions:

    1. Remove the duplex Schedule K-1 from the folder.

    2. Re-associate to the photocopied Schedule K-1 before routing to Files.

3.0.101.25  (01-01-2013)
Set-Up for Document File Retention

  1. Documents are placed in stats boxes.

  2. Arrange documents in proper filing sequence. Maintain all documents in parent DLN order.

  3. After the weekly cycle has been accumulated (daily where space limitations or other local requirements dictate) inter-file the cycle on permanent shelving for retention.

3.0.101.26  (01-01-2013)
Files

  1. When requests for the parent return 1120S 1041 and 1065) and Schedule K-1 are received by Files:

    1. If the request is received via Form 5546 (Exam request) pull and charge out both the parent return and the Schedule K-1 and forward to requester.

    2. If a request is received from SOI, for both the 1120S and the related Schedule K-1, pull and charge out both and forward to Statistics of Income (SOI). Do not pull the Schedule K-1 for Forms 1041 and 1065.

    3. If a request is received from RAIVS for forms 1120S, 1041 or 1065, and the related Schedule K-1, pull and charge out both and forward to Return and Income Verification Services (RAIVS).

    4. If request are received from other areas for Forms 1120S, 1041 or 1065 and the related Schedule K-1 via CC ESTAB/DOALL they must enter "Pull Schedule K-1" in the remarks field. If "Pull Schedule K-1" is not present in the remarks field pull and charge out only the parent return and forward to the requester.

    5. If the request is received via Form 2275 for the parent return and the related Schedule K-1, they must write "Pull Schedule K-1" in the Remarks block. If "Pull Schedule K-1" is not present in the remarks block, pull and charge out only the parent return and forward to the requester.

3.0.101.27  (01-01-2013)
Servicing Requests for Returns, Copies, and Information

  1. When a request for a document arrives in Files, and the document is already charged-out or is missing, note the complete charge-out data on the requisition.

  2. If the document/block is not in Files, ensure that necessary action is taken to ensure that the document/block is not misfiled or possibly shelved incorrectly (i.e. notify supervisor for special search).

  3. If an "A" is marked on the Block Control Sheet, there was a duplicate DLN. Check the following block, marked "B" on the block control sheet, to ensure pulling of the correct document.

  4. Prepare copies where requested. Refile the original.

  5. Sort filled requests into location of requestor and route to requestor. The Unit Address List (UAL) is available on the Submission Processing website and has addresses corresponding with the IDRS group numbers of the requestor. Perform special search on unfilled requests only if the special search criteria is met. See IRM 3.5.61.11.

  6. Forms 8161, Error Resolution Charge-outs, will be received in two ways:

    1. Part 1 only - Error Resolution already has the return. File part 1 in its appropriate place in the block.

    2. All three parts - Attach parts 2 and 3 to return and route to Error Resolution. File part 1 in its appropriate place in the block.

3.0.101.28  (01-01-2013)
Refiling

  1. When previously charged-out parent and Schedule K-1 are received back in Files to be refiled, file both parent and Schedule K-1 associated by parent DLN. Never attach, associate, or refile into Schedule K-1 folders.

  2. When processed loose Schedule K-1 are received in Files, if necessary, research IDRS for matching parent DLN, then refile behind parent return.

  3. When attachments other than Schedule K-1 are received, file with the parent return using Form 10023B. The parent DLN will be written on the upper left of the Schedule K-1. These attachments are pulled in the pre-doc prep area, but can not be processed through the SCRIPS Scanners and need to be re-associated with the parent return.

3.0.101.29  (01-01-2013)
Retiring Documents to Federal Records Center

  1. Files Function Files will retire Schedules K-1 at the same time as the matching parent blocks, in accordance with IRM 1.15.29, items 56 and 58.

Exhibit 3.0.101-1 
Form 1041 Schedule K-1

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.0.101-2 
Form 1065 Schedule K-1

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.0.101-3 
Form 1120S Schedule K-1

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.0.101-4 
Standard Abbreviations

When it is necessary to shorten entries, the abbreviations listed below must be used to shorten entries, EXCEPT when used to determine name control.

NAME/OR PHRASE ABBREVIATION
Accounting ACCTG
Account ACCT
Accounts ACCTS
Administration ADMIN
Administrator/Administrators ADM/ADMS
America(n) AMER
Associates ASSOC
Association ASSN
Blue Cross/Blue Shield BC BS
Brook(s) BRK(S)
Brotherhood BRTHHD
Brothers BROS
Burg(s) BG(S)
Care of/in care of % (can not be used on first name line)
Casualty CASLTY
Commission COMM
Company/Companies CO/COS
Comptroller COMPT
Computer COMP
Consolidated CONS
Construction CONST
Cooperative COOP
Corporation/Corporations CORP/CORPS
Co-Trustee CO-TTEE
Co-Trustees CO-TTEES
Credit Union CU
Data Processing DP
Dated Jan. 16, 1987 Convert dates to MM-DD-YY format with hyphens. Do not enter date/dated/dtd or the alpha month.
Deceased DECD
Department DEPT
Doing business as, D/B/A, D.B.A DBA
District DIST
Division DIV
Electrical ELEC
Employees EMP
Enterprises ENT
Executor/Executrix EX
Executors/Executives EXS
Family FAM
Family Trust FAM TR
Federal FED
Federal Credit Union FCU
Fiduciary FID
Finance FIN
First National Bank FNB
For the Benefit of, F/B/O, F.B.O FBO
Funeral Trust FNER TR
Group GRP
Headquarters HDQTRS
Hourly HRLY
Human Resources HM RES
Human Development HUM DEVLP
Incorporated INC
Industry(ies) INDUST
Institute, Institution INST
Insurance INS
International INT
Investment, Investors INVEST
Irrevocable IRRV
Irrevocable Trust IRRV TR
Limited LTD
Management MGMT
Manufacturing MFG
Marital Trust MRTL TR
Mental Health MEN HLTH
Municipal MUN
Mutual MUTL
National NAT
National Guard NAT GD
Non-exempt Charitable Trust NECT
Pension PENS
Partner PTR
Partner Number PTR NO
Partnership PTRSP
Personal Representative PER REP
Professional Association PA
Professional Corporation PC
Professional Service PS
Products PROD
Railroad RR
Realty RLTY
Retirement RET
Revocable RVOC
Revocable Trust RVOC TR
Salary(ies) SAL
Savings SAV
Savings and Loan SL
Service SERV(S)
Small Corporation SC
Stevedoring STVDG
Transportation TRANS
Telegraph TEL
Telephone TEL
Testamentary TEST
Trust/Trusts TR/TRS
Trustee/Trustees TTEE/TTEES
Under the will of, U/W, under will UW
Under agreement, U/A, Under agreement with UA
Under Trust Agreement UTA
United States US
University UNIV
US Air Force USAF
US Army USA
US Coast Guard USCG
US Marine Corp USMC
US Navy USN
Voluntary Employee Benefit Association VEBA

Exhibit 3.0.101-5 
Street Address Abbreviations

When necessary to shorten entries, street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it was correctly recognized by the scanner. This requirement applies only if the word is manually entered.

Note:

Abbreviate East, North, South and West only when it is used as a direction of a street, avenue, etc.

.

Word Abbr. Word Abbr. Word Abbr.
Alley ALY Ford FRD Pines PNES
Annex ANX Forest FRST Plain PLN
Arcade ARC Forge FRG Plains PLNS
Bayou BYU Fork FRK Plaza PLZ
Beach BCH Forks FRKS Point PT
Bend BND Fort FT Port PRT
Bluff BLF Freeway FWY Prairie PR
Bottom BTM Gardens GDNS Radical RADL
Branch BR Gateway GTWY Ranch RNCH
Bridge BRG Glen GLN Rapids RPDS
Brook BRK Green GRN Rest RST
Burg BG Grove GRV Ridge RDG
Bypass BYP Harbor HBR River RIV
Camp CP Haven HVN Second 2nd
Canyon CYN Heights HTS Shoal SHL
Cape CPE Hill HL Shoals SHLS
Causeway CSWY Hills HLS Shore SHR
Center CTR Hollow HOLW Shores SHRS
Cliffs CLFS Inlet INLT Spring SPG
Club CLB Island IS Springs SPGS
Corner COR Islands ISS Square SQ
Corners CORS Isle ISLE Station STA
Course CRSE Junction JCT Stream STRM
Cove CV Knolls KNLS Summit SMT
Creek CRK Lake LK Third 3rd
Crescent CRES Lakes LKS Trace TRCE
Crossing XING Landing LNDG Track TRAK
Dale DL Light LGT Trail TRL
Dam DM Loaf LF Trailer TRLR
Divide DV Locks LCKS Tunnel TUNL
Estates EST Lodge LDG Turnpike TPKE
Expressway EXPY Manor MNR Union UN
Extension EXT Meadows MDWS Valley VLY
Falls FLS Mill ML Viaduct VIA
Ferry FRY Mills MLS View VW
Field FLD Mission MSN Village VLG
Fields FLDS Mount MT Ville VL
First 1st Mountain MTN Vista VIS
Flats FLT Orchard ORCH Wells WLS

Street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it was correctly recognized by the scanner. This requirement applies only if the word is manually entered.

Note:

Abbreviate East, North, South and West only when it is used as a direction of a street, avenue, etc.

Word Abbr. Word Abbr.
Air Force Base AFB One-half (all fractions space before and after the number) 1/2
Apartment APT Parkway PKWY
Avenue AVE Place PL
Boulevard BLVD Post Office Box * or PO BOX
Building BLDG Route RTE
Circle CIR Road RD
Court CT Room RM
Department DEPT R.D., RFD, R.F.D., R.R Rural Delivery, Rural Route RR
Drive DR South S
East E Southeast, S.E. SE
Floor FL Southwest, S.W. SW
General Delivery GEN DEL Street ST
Highway HWY Suite STE
Highway Contract HC Terrace TER
Lane LN West W
North N    
Northeast, N.E. NE    
Northwest, N.W. NW    

Exhibit 3.0.101-6 
State/Major City/ZIP Code/Major City Code

Note:

If the ZIP Code is missing or invalid, add "01" to the three digits shown below.

State Major City Zip Major City Code
AK Anchorage 995 AN
AL Mobile 366 MO
AL Birmingham 352 BI
AL Montgomery 361 MG
AL Huntsville 358 HU
AR Little Rock 722 LR
AZ Phoenix 850 PX
AZ Tucson 857 TU
CA Torrance 905 TN
CA Van Nuys 914 VN
CA Glendale 912 GL
CA Huntington Beach 926 HB
CA Santa Ana 927 SA
CA San Francisco 941 SF
CA San Jose 951 SJ
CA San Bernardino 924 SR
CA San Diego 921 SD
CA Sacramento 958 SC
CA Riverside 925 RS
CA Berkeley 947 BE
CA Fresno 937 FO
CA Stockton 952 SN
CA Long Beach 907-908 LB
CA Los Angeles 900 LA
CA North Hollywood 916 NW
CA Englewood 903 ID
CA Anaheim 928 AH
CA Oakland 946 OA
CA Pasadena 911 PD
CA Bakersfield 933 BD
CO Denver 802 DN
CO Colorado Springs 809 CS
CO Lakewood 802 LW
CO Pueblo 810 PU
CO Aurora 800 AZ
CT Stamford 069 ST
CT New Haven 065 NH
CT Bridgeport 066 BP
CT Waterbury 067 WT
CT Hartford 061 HD
DC Washington 200-205 DC
DE Wilmington 198 WI
FL Jacksonville 322 JV
FL Orlando 328 OR
FL Fort Lauderdale 333 FL
FL Daytona Beach 320-321 DF
FL Pensacola 325 PE
FL Hialeah 330 HI
FL Hollywood 330 HW
FL Miami 330-332 MF
FL Tallahassee 323 TL
FL Tampa 336 TA
FL West Palm Beach 334 WP
FL St Petersburg 337 SP
GA Columbus 319 CM
GA Atlanta 303, 311 AT
GA Albany 317 AY
GA Savannah 314 GS
GA Augusta 309 AG
GA Macon 312 MA
HI Honolulu 968 HL
IA Waterloo 507 WL
IA Sioux City 511 SX
IA Des Moines 503 DM
IA Cedar Rapids 524 CR
IA Davenport 528 DP
IA Dubuque 520 DQ
ID Boise 837 BS
IL Aurora 605 AO
IL Evanston 602 EN
IL Decatur 625 DT
IL Oak Park 603 OP
IL Cicero 606 CI
IL Joliet 604 JT
IL Springfield 627 XL
IL Rockford 611 RF
IL East St. Louis 622 ES
IL Chicago 606 CH
IL Peoria 616 PL
IN Terre Haute 478 TH
IN Hammond 463 HM
IN Gary 464 GY
IN Fort Wayne 468 FY
IN Evansville 477 EV
IN South Bend 466 SB
IN Indianapolis 462 IN
KS Topeka 666 TP
KS Shawnee Mission 662 SM
KS Kansas City 661 KA
KS Wichita 672 WK
KY Louisville 402 LE
KY Lexington 405 LX
LA New Orleans 701 NO
LA Metairie 700 MI
LA Lake Charles 706 LC
LA Baton Rouge 708 BR
LA Shreveport 711 SH
MA Boston 021,022 BO
MA Cambridge 021,022 CB
MA Springfield 011 XA
MA Lowell 018 LM
MA Lynn 019 LY
MA New Bedford 027 ND
MA Newton 021 NE
MA Fall River 027 FR
MA Quincy 021 QU
MA Worcester 016 WE
MD Silver Spring 209 SS
MD Baltimore 212 BA
ME Augusta 043 AA
ME Portland 041 PT
MI Detroit 482 DE
MI Kalamazoo 490 KZ
MI Saginaw 486 SG
MI Grand Rapids 495 GR
MI Flint 485 FT
MI Lansing 489 LG
MI Dearborn 481 DB
MI Warren 480 WR
MN Duluth 558 DL
MN St Paul 551 SU
MN Minneapolis 554 MS
MO Springfield 658 XO
MO Independence 640 IE
MO Kansas City 641 KC
MO St Louis 631 SL
MO St Joseph 645 XM
MS Greenwood 389 GW
MS Biloxi 395 BL
MS Jackson 392 JN
MS Hattiesburg 394 HT
MS Meridian 393 MD
MT Helena 596 HE
NC Asheville 288 AS
NC Durham 277 DU
NC Raleigh 276 RL
ND Fargo 581 FA
NE Omaha 681 OM
NE Lincoln 685 LN
NH Portsmouth 038 PS
NH Manchester 031 MR
NJ Jersey City 073 JC
NJ Paterson 075 PN
NJ Newark 071 NK
NJ Atlantic City 084 AC
NJ Trenton 086 TR
NJ Hackensack 076 HS
NJ New Brunswick 089 NB
NJ East Orange 070 EO
NJ Camden 081 CD
NJ Elizabeth 072 EL
NM Albuquerque 871 AQ
NV Las Vegas 891 LV
NV Reno 895 RE
NY Jamaica 114 JA
NY Brooklyn 112 BK
NY Utica 135 UT
NY Far Rockaway 116 BK
NY Albany 122 AL
NY Rochester 146 RC
NY Syracuse 132 SY
NY Yonkers 107 YK
NY Buffalo 142 BF
NY Niagara Falls 143 NF
NY Long Island City 111 LI
NY New York 100-102 NY
NY Bronx 104 BX
NY Staten Island 103 SI
NY Schenectady 123 SK
OH Parma 441 PZ
OH Hamilton 450 HA
OH Cincinnati 452 CN
OH Cleveland 441 CL
OH Canton 447 CA
OH Dayton 454 DY
OH Toledo 436 TO
OH Columbus 432 CO
OH Springfield 455 XH
OR Eugene 974 EU
OR Portland 972 PO
OR Salem 973 XR
PA Harrisburg 171 HG
PA York 174 YR
PA Scranton 185 XC
PA Johnstown 159 JO
PA Lancaster 176 LP
PA Erie 165 ER
PA Allentown 181 AW
PA Reading 196 RD
PA Wilkes Barre 187 WR
PA Williamsport 177 WM
PA Philadelphia 191 PH
PA Bethlehem 180 BM
PA Pittsburgh 152 PI
PR San Juan 009 XJ
RI Providence 029 PR
SC Charleston 294 CT
SC Spartanburg 293 SQ
SC Greenville 296 GV
SC Florence 295 FE
SC Columbia 292 CU
SD Aberdeen 574 AD
TN Knoxville 379 KN
TN Memphis 381 ME
TN Chattanooga 374 CG
TN Nashville 372 NA
TX Austin 787 AU
TX Amarillo 791 AM
TX Port Arthur 776 PA
TX Wichita Falls 763 WF
TX Houston 770-772 HO
TX Galveston 775 GA
TX Lubbock 794 LU
TX Abilene 796 AB
TX Irving 750 IR
TX Waco 767 WX
TX Laredo 780 LD
TX San Antonio 782 SO
TX El Paso 799 EP
TX Corpus Christi 784 CC
UT Salt Lake City 841 XU
UT Ogden 844 OG
UT West Valley City 841 WC
VA Arlington 222 AR
VA Newport News 236 NN
VA Norfolk 235 NV
VA Richard 232 RI
VA Hampton 236 HP
VA Virginia Beach 234 VB
VA Roanoke 240 RO
VA Alexandria 223 AX
VA Portsmouth 237 PM
VT Burlington 054 BU
WA Tacoma 983-984 TC
WA Spokane 992 SW
WA Seattle 981 SE
WI Green Bay 543 GB
WI Milwaukee 532 MW
WI Madison 537 MN
WI Racine 534 RA
WI West Allis 532 WA
WI Kenosha 531 KE
WV Huntington 257 HN
WV Wheeling 260 WH
WV Charleston 253 CW
WV Parkersburg 261 PK
WY Cheyenne 820 CY

Exhibit 3.0.101-7 
Foreign ZIP Code, City and State Exceptions

ZIP CITY STATE
75502 Texarkana AR
45275 Airport KY
71749 Junction City LA
3801 Naval Base ME
20331 Andrews AFB MD
6390 Fishers Island NY
73949 Texhoma TX
20041 Dulles Int'l Airport VA
20370 Navy Annex VA
20301 Pentagon VA
49936 Alvin WI

Exhibit 3.0.101-8 
Conversion Chart

I Instructions for converting Schedule K-1

Form 1065

Line Title 2003 Line # 2004 through present Line #
Guaranteed Payments 5 4
Interest Income 4a 5
Ordinary Dividends 4b(2) 6a
Royalties 4c 7
Net short term capital gain (loss) 4d(2) 8
Net long-term capital gain (loss) 4e(2) 9a
Section 179 Deduction 9 12

Form 1120S

Line Title 2003 Line # 2004 through Present Line #
Interest Income 4a 4
Total Ordinary Dividends 4b(2) 5a
Royalties 4c 6
Net short-term capital gain/loss 4d(2) 7
Net long-term capital gain/loss 4e(2) 8a
Section 179 Deduction 8 11

Form 1041

Line Title 2004 Line # 2005 through Present Line #
Total Ordinary Dividends 2b 2a
Other Portfolio Income 5a 5
Net Rental Real Estate Income 6a 7
Other Rental Income 6a 7

Exhibit 3.0.101-9 
Key Function Table

Key Function Key Description
Deletes characters in the field to right of the cursor position <F2> Deletes the characters in the current field to the right of the cursor position.
Deletes all characters in the field and places the cursor at the beginning of the field <F3> Causes characters in a field to be deleted and places the cursor at the beginning of the field. (For dollar amount fields, the beginning of the field is on the right. For all other fields, the beginning of the field is on the left).
Allows the Operator to move the image strip <CTRL>-<ALPHA>and arrow keys Allows the Operator to move the image strip when it is not lined up. Will hold the position for the current image.
Will Clear the field <CTRL>-<F3> Will clear any field containing a "?" automatically
Allows the Operator to display the F! number <CTRL>-<F4> Allows the Operator to display the F! number assigned at scanning
Release document <F6> Releases a document and brings up the next document in the block or unit-of-work. A document can only be released if all necessary work is completed.
Display preceding document <F7> Allows operator to go back and review the previous document in the block or unit-of-work.
Release Block/Unit-of-Work <F8> Releases a block or unit-of-work. A block or unit-of-work can only be released if all necessary work is completed.
Interrupt or Suspend <F9> Allows you to either interrupt or suspend the unit-of-work on which you are currently working.
Return to current document <F10> Returns to the current document after pressing <F7> or <Home> to go to a preceding document.
Displays the Parent Entity Template <F11> The Display Parent Entity Key, <F11>, is provided to allow the operator to toggle a third window showing the current Parent Entity Information.
Clears the Parent Entity Template from the screen. <F11> Press twice
Modify current Parent Entity Information <CTRL>-<F11>
Re-Image Flag <F12> Flag Schedule K-1 for re-imaging,
Display Magnified Image strip <F13> or <DISPLAY> Displays the Magnified Image Strip for the current field.
An optional Parent Entity Information Window and Image Strip containing a zoomed version of the current field can be displayed above the Data Entry Template. When selected using the <F13> key, the Image Strip Window take priority over the Parent Entity Information Window, therefore; it is displayed on top, typically obscuring the bottom of the Parent Entity Information Window.
Toggle to activate highlighting of the image field <F15> Allows operator to disable and enable highlighting of image field as needed.
Rotate 180 degrees <F16> Rotates the image upside down (180°).
Return to previous menu <ALT>-X Returns to the previous menu.
Auto On/Off (DV only) <CTRL>-<AUTO> Auto is a toggle that turns the Auto Mode on and off. When Auto is on, the cursor automatically moves from the current field to the next field requiring perfection. When Auto is off, the cursor can be moved manually to the desired location by using the cursor movement keys.
Move cursor right one character <CTRL>-<CHR→> Moves the cursor to the right one character position from the current position. When this key is held down, the movement is repeated.
Correct Field <CTRL>-<CORR

Note:

You must use the <CORR> key on the Main Keypad.

 Places the keyboard in Overstrike Mode. The keyboard is normally in Overstrike Mode; however, certain function keys such as <INS CHR> take the keyboard out of overstrike. This same key restores the Overstrike Mode. (See <INS CHR>.)
Deletes document <CTRL>-<DEL REC> Deletes a document from a unit-of-work.
<CTRL>-<Delete>
<CTRL>- <Del>
Inserts document <CTRL>-<INS Rec> Inserts a document in a unit-of-work.
<CTRL>-<Insert>
<CTRL>-<Ins>
Move to previous field <CTRL>-<TAB> Moves cursor to the preceding field. If the cursor is on the first field of a document, pressing this key combination causes the cursor to move to the first field of the preceding document.
Move cursor back one word <CTRL>-B Places the cursor at the beginning of the previous word in current field.
Move cursor forward one word <CTRL>-F Places the cursor at the beginning of the next word in current field.
Go to a requested document number (Review Function Only) <CTRL>-G Opens a query window requesting the document number to which you want to go, and allows you the selection of any document in that unit-of-work
Post-To-Close <CTRL>-P Notifies the system to stop work on the current function at the end of the current block or unit-of-work. When work is completed, the menu window of the function appears.
Move cursor to previous document <CTRL>-<F7> Moves cursor to the last edited field or last flagged field, on the prior document in DV. In OE, places cursor in last field on previous document.
Reposition to bottom of template <CTRL>- ↓ Moves the cursor to the first character in the last field that is enabled at the bottom of a template.
Reposition to top of template <CTRL>-↑ Moves the cursor to the first character in the first field that is enabled at the top of a template.
Field Release <ACTION> (Main Keypad) Accepts the contents of the current field or allows the release of a field without entering any data. (Move to next field.)
<Enter> (Numeric Keypad)
Move data down <ALPHA>-↓ Allows data to be moved from Name Line 1 to Name Line 2 or from Name Line 2 to the Street Address field.
Move data up <ALPHA>-↑ Allows data to be moved from Name Line 2 to Name Line 1 or from the Street Address field to the Name Line 2 field.
Move cursor left one character CHR← Moves the cursor to the left one character position from the current position. When this key is held down, the movement is repeated.
Deletes characters at the current cursor position <DEL CHR> <Delete> (Central Keypad) Deletes the character at the current cursor position.

Note:

If you use the <Del> key in the Numeric Keypad, the Num Lock Mode must be off.
<Del> (Numeric Keypad)
Duplicate a previous field <DUP> Copies the data from the same field on the previous document.
Escape from a window <ESC> If a menu or window selection was made in error and the wrong window opens, press <ESC> to escape back to the previous menu or window.
Insert character(s) at current position <INS CHR> (Main Keypad) Inserts a character to the left of the current cursor position. Since this is a toggle key function, it must be turned off by pressing one of these keys again.
<Insert> (Central Keypad)
<Ins> (Numeric Keypad)
Num Lock <Num Lock> Turns the Main Keypad Numeric Mode on and off, including the embedded keypad.
On/Off (Toggle) (Numeric Keypad)
Numeric On/Off <NUMERIC> (Main Keypad) Can be toggled off and on so that
• Alpha characters may be entered in numeric fields.
• Numeric characters may be entered in alpha-numeric fields.
Move to next document <Page Down> (Main Keypad) Document Review-Display the next or previous document.
<Pg Dn> (Numeric Keypad)
Move to previous document <Page Up> (Main Keypad) Document Review-Display the previous or next document.
<Pg Up> (Numeric Keypad)
Print Screen <Print Scrn> Prints the current screen display.
Move cursor to next field ↓ KEY (Central or Numeric Keypad.) Moves cursor to next field when Auto is off. When Auto is on, the cursor moves to the next required field in the template.
Move cursor to preceding field ↑ key (Central Keypad) Allows operator to move cursor to the beginning of a preceding field.
↑ key (Numeric Keypad)

Note:

Num Lock Key must be off.
 
Position cursor at the beginning of a field ←key (Central Keypad) Positions the cursor at the left most position in a field. Left arrow Key in the Central keypad must be off.) Numeric keypad.  
← key (Numeric Keypad)  
 
Home (DV only) (Central Keypad)  
Home (DV Only) (Numeric Keypad)  
Position cursor at end of field →Key (Central Keypad) When Auto is on, positions the cursor at the right most position in a field. You can use five different keys to perform this function.  
 
(Main Keypad) End (DV only)  
(Central Keypad) End (DV only) (Numeric Keypad)  
Bypass money field <Page/Skip> Allows the Data Transcriber in OE to bypass the money fields and go directly to the parent EIN.  
Enlarge Image Strip <CTRL> —<M> Enlarges the image strip that appears above the entry field.  
Reduce Image Strip <CTRL> —<L> Reduces the size of the image strip that appears above the entry field.  

Exhibit 3.0.101-10 
List of Foreign Country Codes in Country Code Order

Country Code Country Name
AA Aruba
AC Antigua and Barbuda
AE United Arab Emirates (Abu Dubai)
AF Afghanistan
AG Algeria
AJ Azerbaijan
AL Albania
AM Armenia
AN Andorra
AO Angola
AR Argentina
AS Australia
AT Ashmore and Cartier Islands
AU Austria
AV Anguilla
AX Akrotiri Sovereign Base Area
AY Antarctica
BA Bahrain
BB Barbados
BC Botswana
BD Bermuda
BE Belgium
BF The Bahamas (Eleuthera Island)
BG Bangladesh
BH Belize
BK Bosnia and Herzegovina
BL Bolivia
BM Burma
BN Benin (Dahomey)
BO Belarus
BP Solomon Islands
BQ Navassa Island
BR Brazil
BS Bassas da India
BT Bhutan
BU Bulgaria
BV Bouvet Island
BX Brunei
BY Burundi
CA Canada
CB Cambodia
CD Chad
CE Sri Lanka
CF Republic of Congo (Brazzaville)
CG Democratic Republic of Congo (Zaire)
CH China
CI Chile
CJ Cayman Islands
CK Cocos Island
CM Cameroon
CN Comoros
CO Columbia
CR Coral Sea Islands Territory
CS Costa Rica
CT Central African Republic
CU Cuba
CV Cape Verde
CW Cook Islands
CY Cyprus
DA Denmark
DJ Djibouti
DO Dominica
DQ Jarvis Island
DR Dominican Republic
DX Dhekelia Sovereign Base Area
EC Ecuador
EG Egypt
EI Ireland
EK Equatorial Guinea
EN Estonia
ER Eritrea
ES El Salvador
ET Ethiopia
EU Europa Island
EZ Czech Republic
FG French Guiana
FI Finland
FJ Fiji
FK Falkland Islands (Islas Malvinas)
FO Faroe Islands
FP French Polynesia (Tahiti)
FQ Baker Island
FR France (Corsica)
FS French Southern and Antarctic Lands
GA The Gambia
GB Gabon
GG Georgia
GH Ghana
GI Gibraltar
GJ Grenada
GK Guernsey
GL Greenland
GM Germany
GO Glorioso Islands
GP Guadeloupe
GR Greece
GT Guatemala
GV Guinea
GY Guyana
GZ Gaza Strip
HA Haiti
HK Hong Kong
HM Heard Island and McDonald Island
HO Honduras
HQ Howland Island
HR Croatia
HU Hungary
IC Iceland
ID Indonesia
IM Isle of Man
IN India
IO British Indian Ocean Territory
IP Clipperton Island
IR Iran
IS Israel
IT Italy
IV Cote d' Ivoire (Ivory Coast)
IZ Iraq
JA Japan (Ryukyu Islands)
JE Jersey
JM Jamaica
JN Jan Mayen
JO Jordan
JQ Johnston Atoll
JU Juan de Nova Island
KE Kenya
KG Kyrgyzstan
KN North Korea
KQ Kingman Reef
KR Kiribati
KS South Korea
KT Christmas Island
KU Kuwait
KV Kosovo, Republic of
KZ Kazakhstan
LA Laos
LE Lebanon
LG Latvia
LH Lithuania
LI Liberia
LO Slovakia
LQ Palmyra Atoll
LS Liechtenstein
LT Lesotho
LU Luxembourg
LY Libya
MA Madagascar (Malagasy Republic)
MB Martinique
MC Macau
MD Moldova
MF Mayotte
MG Mongolia
MH Montserrat
MI Malawi
MJ Montenegro
MK Macedonia
ML Mali
MN Monaco
MO Morocco
MP Mauritius
MQ Midway Islands
MR Mauritania
MT Malta
MU Oman
MV Maldives
MX Mexico
MY Malaysia (Sarawak)
MZ Mozambique
NC New Caledonia
NE Niue
NF Norfolk Island
NG Niger
NH Vanuatu
NI Nigeria
NL The Netherlands
NO Norway
NP Nepal
NR Nauru
NS Suriname
NT Netherlands Antilles (Bonair)
NU Nicaragua
NZ New Zealand
PA Paraguay
PC Pitcairn Island
PE Peru
PF Paracel Islands
PG Spratly Islands
PK Pakistan
PL Poland
PM Panama
PO Portugal
PP Papua New Guinea
PU Guinea-Bissau
QA Qatar
RB Serbia
RE Reunion
RN St Martin
RO Romania
RP Philippines
RS Russia (Kurile Island)
RW Rwanda
SA Saudi Arabia
SB St Pierre and Miquelon
SC St Kitts and Nevis (St Christopher)
SE Seychelles
SF South Africa
SG Senegal
SH St Helena
SI Slovenia
SL Sierra Leone
SM San Marino
SN Singapore
SO Somalia
SP Spain (Balearic Islands)
ST St Lucia
SU Sudan
SV Svalbard
SW Sweden
SX S Georgia Islands and S Sandwich Island
SY Syria
SZ Switzerland
TB St Barthelemy
TD Trinidad and Tobago
TE Tromelin Island
TH Thailand
TI Tajikistan
TK Turks and Caicos Islands
TL Tokelau
TN Tonga
TO Togo
TP Sao Tome and Principe
TS Tunisia
TT East Timor (Timor-Leste)
TU Turkey
TV Tuvalu
TW Taiwan
TX Turkmenistan
TZ Tanzania
UG Uganda
UK United Kingdom (Great Britain)
UP Ukraine
UV Burkina Faso
UY Uruguay
UZ Uzbekistan
VC St. Vincent and The Grenadines (Windward Island)
VE Venezuela
VI British Virgin Islands
VM Vietnam
VT Vatican City
WA Namibia
WE West Bank
WF Wallis and Futuna
WI Western Sahara
WQ Wake Island
WS Western Samoa
WZ Swaziland
XA Ascension
XC Channel Islands
XE England
XI Aland Islands
XM Myanmar
XN Northern Ireland
XR Slovak Republic
XS Scotland
XT Tristan Da Cunha
XW Wales
XX Country not identified, missing, or illegible
XY Canary Islands
XZ Azores
YI Yugoslavia
YM Yemen
ZA Zambia
ZI Zimbabwe

Exhibit 3.0.101-11 
List of Foreign Country Codes in Country Name Order

Country name Code
Abu Dubai AE
Afghanistan AF
Akrotiri AX
Aland Island XI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua and Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension Island XA
Ashmore and Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Balearic Islands SP
Bangladesh BG
Barbados BB
Barbuda AC
Bassas da India BS
Belarus BO
Belgium BE
Belize BH
Benin (Dahomey) BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia and Herzegovina BK
Botswana BC
Bouvet Island BV
Brazzaville (Capital of Republic of Congo) CF
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Canary Islands XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central African Republic CT
Chad CD
Channel Islands XC
Chile CI
China, People's Republic of (Including Inner Mongolia, Tibet and Manchuria) CH
Christmas Island KT
Clipperton Island IP
Cocos (Keeling) Islands CK
Colombia CO
Comoros CN
Congo, Republic of (Brazzaville) CF
Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG
Cook Islands CW
Coral Sea Islands CR
Corsica FR
Costa Rica CS
Cote d′Ivoire (Ivory Coast) IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (North) KN
Dem. Rep. of Congo (Kinshasa) (formerly Zaire) CG
Dem. Rep. of Timor-Leste TT
Denmark DA
Dhekelia DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Dubai AE
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England XE
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Europa Island EU
Falkland Islands (Islas Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern and Antarctic Lands FS
Futuna WF
Gabon GB
Gambia GA
Gaza Strip GZ
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Glorioso Islands GO
Great Britain (United Kingdom) UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guadeloupe GP
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island and McDonald Islands HM
Holy See VT
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra) ID
Iran IR
Iraq IZ
Ireland, Republic of EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de nova Island JU
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea, Dem People's Republic of (North) KN
Korea, Republic of (South)

Note:

Use when only Korea is present

 KS
Kosovo, Republic of KV
Kurile Islands RS
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia (formerly Republic of Yugoslav) MK
Madagascar (Malagasy Republic) MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro MJ
Montserrat MH
Morocco MO
Mozambique MZ
Myanmar XM
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KN
Northern Grenadines VC
Northern Ireland XN
Norway NO
Oman MU
Other Countries XX
Pakistan PK
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Principe TP
Qatar QA
Redonda VI
Republic of Korea (South) KS
Republic of Singapore SN
Reunion RE
Romania RO
Russia RS
Rwanda RW
Ryukyu Islands JA
Samoa WS
San Marino SM
Sao Tome and Principe TP
Sarawak MY
Saudi Arabia SA
Scotland XS
Senegal SG
Serbia RB
Seychelles SE
Sierra Leone SL
Singapore SN
Slovak Republic XR
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia and the South Sandwich Islands SX
South Korea KS
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Christopher SC
St Helena SH
St Kitts and Nevis (Includes St. Christopher) SC
St Lucia ST
St. Martin RN
ST Miquelon SB
St Pierre and Miquelon SB
St Vincent and The Grenadines (Northern Grenadines) VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Tahiti (French Polynesia) FP
Taiwan TW
Tajikistan TI
Tanzania, United Republic of TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Timor, East TT
Timor-Leste TT
Togo TO
Tokelau TL
Tonga TN
Tortola VI
Trinidad and Tobago TD
Tristan Da Cunha XT
Tromelin Island TE
Tunisia TS
Turkey TU
Turkmenistan TX
Turks and Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates AE
United Kingdom UK
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City VT
Venezuela VE
Vietnam VM
Virgin Islands, British VI
Wake Island WQ
Wales XW
Wallis and Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Windward Island VC
Yemen YM
Yugoslavia YI
Zaire (Democratic Republic of Congo) CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.0.101-12 
Province, State, and Territory in Abbreviation Order

Abbreviation Province/State/Territory Country
AB Alberta Canada
AC Acre Brazil
ACT Australian Capital Territory Australia
AG Agrigento Italy
AGS Aguascalientes Mexico
AL Alagoas Brazil
AL Alessandria Italy
AM Amazonas Brazil
AN Ancona Italy
AO Aosta/Aoste Italy
AP Amapa Brazil
AP Ascoli Piceno Italy
AQ LAquila Italy
AR Arezzo Italy
AT Asti Italy
BA Bahia Brazil
BA Bari Italy
BC British Columbia Canada
BCN Baja California Norte Mexico
BCS Baja California Sur Mexico
BG Bergamo Italy
BI Biella Italy
BL Belluna Italy
BN Beneveto Italy
BO Bologna Italy
BR Brindisi Italy
BS Brescia Italy
BZ BolozanoBolzen Italy
CA Ciego de Avila Cuba
CA Cagliari Italy
CAM Campeche Mexico
CB Campobasso Italy
CE Ceara Brazil
CE Caserta Italy
CF Cienfuegos Cuba
CG Camaguey Cuba
CH Ciudad di La Habana Cuba
CH Chieti Italy
CHIH Chihuahua Mexico
CHIS Chiapas Mexico
CL Caltanisetta Italy
CN Cuneo Italy
CO Como Italy
COAH Coahuila Mexico
COL Colima Mexico
CS Cosenza Italy
CT Catania Italy
CZ Catanzaro Italy
CZ Cremona Italy
DF Distrito Federal Brazil
DF Distrito Federal Mexico
DGO Durango Mexico
DR Drenthe The Netherlands
EN Enna Italy
ES Esperito Santo Brazil
FE Ferrara Italy
FG Foggia Italy
FI Firenze Italy
FLD Flevoland The Netherlands
FO Forli Italy
FR Frosinone Italy
FR Friesland The Netherlands
GE Genova Italy
GLD Gelderland The Netherlands
GN Groningen The Netherlands
GO Goias Brazil
GO Gorizia Italy
GR Gramma (Bayamo) Cuba
GR Grosseto Italy
GRO Guerrero Mexico
GT Guantanamo Cuba
GTO Guanajuato Mexico
HA La Habana Cuba
HGO Hidalgo Mexico
HO Holguin Cuba
IJ Municipio Especial Isla de la Juventud Cuba
IM Imperia Italy
IS Isernia Italy
JAL Jalisco Mexico
KR Crotone Italy
LB Lemburg The Netherlands
LE Lecce Italy
LI Livorno Italy
LO Lodi Italy
LT (Victoria de) Las Tunas Cuba
LT Latina Italy
LU Lucca Italy
MA Maranhao Brazil
MB Manitoba Canada
MC Macerata Italy
ME Messina Italy
MEX Mexico Mexico
MG Minas Gerais Brazil
MI Milano Italy
MICH Michoacan Mexico
MN Mantova Italy
MO Modena Italy
MOR Morelos Mexico
MS Mato Grosso do Sul Brazil
MS Massa-Carrara Italy
MT Mato Grosso Brazil
MT Matazas Cuba
MT Matera Italy
NA Napoli Italy
NAY Nayarit Mexico
NB New Brunswick Canada
NB North Brabant The Netherlands
NH North Holland The Netherlands
NL Newfoundland and Labrador Canada
NL Nuevo Leon Mexico
NO Novara Italy
NS Nova Scotia Canada
NSW New South Wales Australia
NT Northern Territory Australia
NT Northwest Territories Canada
NU Nunavut Canada
NU Nuoro Italy
OAX Oaxaca Mexico
ON Ontario Canada
OR Oristano Italy
OV Overijssel The Netherlands
PA Para Brazil
PA Palermo Italy
PB Paraiba Brazil
PC Piacenza Italy
PD Padova Italy
PE Pernambuco Brazil
PE Prince Edward Island Canada
PE Pescara Italy
PG Perugia Italy
PI Piaui Brazil
PI Pisa Italy
PN Pordenone Italy
PO Prato Italy
PR Parana Brazil
PR Pinar del Rio Cuba
PR Parma Italy
PS Pesaro-Urbino Italy
PT Pistoia Italy
PUE Puebla Mexico
PV Pavia Italy
PZ Potenza Italy
QC Quebec Canada
QLD Queensland Australia
QRO Queretaro Mexico
QROO Quintana ROO Mexico
RA Pavenna Italy
RC Peggio de Calabria Italy
RE Reggio nellEmilia Italy
RG Ragusa Italy
RI Rieti Italy
RJ Rio de Janeiro Brazil
RM Roma Italy
RN Rio Grande do Norte Brazil
RN Rimini Italy
RO Rondonia Brazil
RO Rovigo Italy
RR Roraima Brazil
RS Rio Grande do Sul Brazil
SA South Australia Australia
SA Salerno Italy
SC Santa Catarina Brazil
SC Santiago de Cuba Cuba
SE Sergipe Brazil
SI Siena Italy
SIN Sinaloa Mexico
SK Saskatchewan Canada
SLD Zeeland The Netherlands
SLP San Luis Potosi Mexico
SO Sondrio Italy
SON Sonora Mexico
SP Sao Paulo Brazil
SP La Spezia Italy
SR Siracusa Italy
SS Sancti Spiritus Cuba
SS Sassari Italy
SV Savona Italy
TA Taranto Italy
TAB Tabasco Mexico
TAMPS Tamaulipas Mexico
TAS Tasmania Australia
TE Teramo Italy
TLAX Tlaxcala Mexico
TN Trento Italy
TO Tocantins Brazil
TO Torino Italy
TO Trapani Italy
TR Terni Italy
TS Trieste Italy
TV Treviso Italy
UD Udine Italy
UT Utrecht The Netherlands
VA Varese Italy
VB Verbania Italy
VC Villa Clara Cuba
VC Vercelli Italy
VE Venezia Italy
VER Veracruz Mexico
VI Vincenza Italy
VIC Victoria Australia
VR Verona Italy
VT Viterbo Italy
VV Vibo Valentia Italy
WA Western Australia Australia
YT Yukon Canada
YUC Yucatan Mexico
ZAC Zacatecas Mexico
ZH South Holland The Netherlands

Exhibit 3.0.101-13 
Province, State and Territory Abbreviations in Country Order

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Parana PR
Paraiba PB
Para PA
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
BolozanoBolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
LAquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Peggio de Calabria RC
Reggio nellEmilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

Exhibit 3.0.101-14 
American Possessions and Zip Codes

American Samoa (AS) Federated States of Micronesia (FM)
City ZIP Code City ZIP Code
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
City ZIP Code City ZIP Code
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Guam (GU) Northern Mariana Islands (MP)
City ZIP Code City ZIP Code
Agana 96910 Capitol Hill 96950
Inarajan 96917 Rota 96951
Merizo 96916 Saipan 96950
Tamuning 96931 Tinian 96952
Umatac 96915    
Yona 96915    
Virgin Islands (VI)
City ZIP Code City ZIP Code
Charlotte Amalie 00802 Christiansted 00820
Cruz Bay 00830 Downtown 00840
Frederiksted 00840 Kingshill 00850
Saint Croix 00820 Saint John 00830
Saint Thomas 00805 Sunny Isle 00850
Veterans Annex 00820    
Puerto Rico (PR)
City ZIP Code City ZIP Code
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

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