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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 8. Information Return Processing

3.11.8  Information Return Processing

3.11.8.1  (01-01-2010)
Purpose

  1. These instructions apply to any campuses performing edit functions on paper information returns.

    • Forms 1096, Annual Summary and Transmittal of U.S. Information Returns, processed to the Payer Master File;

    • Forms 1098, Mortgage Interest Statement;

    • Forms 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes;

    • Forms 1098–E, Student Loan Interest Statement;

    • Forms 1098–T, Tuition Payments Statement;

    • Forms 1099–A, Acquisition or Abandonment of Secured Property;

    • Forms 1099–B, Proceeds From Broker and Barter Exchange Transactions;

    • Forms 1099–C, Cancellation of Debt;

    • Forms 1099–CAP, Changes in Corporate Control and Capital Structure;

    • Forms 1099–DIV, Dividends and Distributions;

    • Forms 1099–G, Certain Government Payments;

    • Forms 1099–H, Health Insurance Advance Payments;

    • Forms 1099–INT, Interest Income;

    • Forms 1099–LTC, Long-Term Care and Accelerated Death Benefits;

    • Forms 1099–MISC, Miscellaneous Income;

    • Forms 1099–OID, Original Issue Discount;

    • Forms 1099–PATR, Taxable Distributions Received From Cooperatives;

    • Forms 1099–Q, Qualified Tuition Program Payments;

    • Forms 1099–R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.;

    • Forms 1099–S, Proceeds From Real Estate Transaction;

    • Forms 1099–SA, Distribution From Medical Savings Account;

    • Forms W–2G, Certain Gambling Winnings;

    • Forms 5498, Individual Retirement Arrangement Information;

    • Forms 5498–ESA, Coverdell ESA Contributing Information;

    • Forms 5498–SA, Medical Savings Account Information;

    • Forms 3921, Exercise of Incentive Stock Option Under Section 422(b);

    • Forms 3922, Transfer of Stock Acquired Through Employee Stock Purchase Plan Under Section 423(c);

    • Delinquent Forms 1096;

3.11.8.1.1  (01-01-2010)
Scope

  1. These instructions any campuses performing edit functions on paper Information Returns.

3.11.8.1.2  (01-01-2010)
Program Codes

  1. Use the following program codes as appropriate:

    Return Type
    ISRP ENTERED FORMS (DOMESTIC)    		 Program Code
    1099–H, 1099–INT, 1099–LTC, 1099–SA 44300
    Forms 1096 44310
    Forms 1098, Form 1098-C, Form 1098–E, Forms 1098–T 44312
    Forms 1099–A 44309
    Forms 1099–B 44301
    Forms 1099–C, Forms 1099–CAP, Forms 1099–G 44303
    Forms 1099–DIV 44302
    Forms 1099–MISC 44305
    Forms 1099–OID 44304
    Forms 1099–PATR 44307
    Forms 1099–Q, Forms 1099–S 44308
    Forms 1099–R 44306
    Forms 5498, Forms 5498–ESA 44313
    Form 5498–SA 44315
    Forms W-2G 44314
    Forms 3921 44317
    Forms 3922 44318
    FOREIGN INFORMATION RETURNS 44320
    SCRIPS 1096, 1099 (SERIES) 5498, 1098 (SERIES) 44340
    Form 8487 44620

3.11.8.2  (01-01-2010)
Paper Information Return Conversion

  1. All forms received must have been determined to be non-scannable. Therefore, all procedures in this IRM refer to non-scannable forms. Forms 8487 Payer Master File (PMF) Entity Change Entry, should not be received. If it is, send to ISRP for input.

  2. Information Returns are sorted and batched according to criteria in IRM 3.10.8, Campus Mail and Work Control, and IRM 3.10.72 Extracting and Sorting. Returns are batched by:

    • Account Type Code

    • Type of Return

    • Tax Year

    • Single or Multiple Return Payers

  3. Forms 1098,1099, 5498 series and Forms W–2G may already be numbered. Make sure the block DLN on the returns agree with the DLN on Form 1332 Block and Selection Record. If unnumbered, return the documents to the numbering function.

  4. For multiple return payer batches, Payer Identifiers are attached to each return when any part of the payer entity has changes. Payer Identifiers will not be present for single return payer batches because each return is for a different payer. At the discretion of campus management—document perfection may attach the payer identifier rather than Receipt and Control.

  5. Information returns are placed in batches and sent to the Document Perfection function from batching or numbering. Each batch is identified by a 5 position code as follows:

      Batch Identifiers - 5 Position Code
    Position 1 Account Type Code "B" , "C" , "P" , "T" . Note: The Account Type Code will appear on the batch, on the outside of the computer punch card box (or other batch holder). This code will determine the type of editing needed for the returns in the batch. Account Type Codes are defined in IRM 3.11.8.2.2.
    Position 2 Record Identification, always use "F"
    Position 3 Hyphen
    Position 4 and 5 Return Code (See Exhibit 3.11.8-1 for Return Codes)

3.11.8.2.1  (01-01-2010)
Definitions

  1. Account Type Code—identifies the various entity or selection categories for returns in a particular block. This code is entered in the Block Header Record for all Information Return blocks. All returns in a block must be the same Account Type Code.

  2. Corrected (Amended) Information Return—return with " X" marked in the corrected box at the top of the form or the word Corrected/Amended is written on the Information return.

  3. Domestic Payer—Any information return submitted on an official IRS information return or approved substitute for an official IRS information return. Domestic Payer Information Returns include all information returns that do not meet the definition of a Foreign Treaty Information Return.

  4. "Dummy" Form—Form 1096 prepared by IRS when an employer or payer submits Forms W–2G, Forms 5498, 1098 or Forms 1099 without a transmittal document or the Service had to create a Form 1096 because the payer provided a Form 1096 that could not be used or was used for another purpose (e.g., multiple returns).

  5. Foreign Treaty Information Return—Any information return furnished by foreign governments, businesses, or individuals to the IRS that reports amounts paid to businesses or individuals with U.S. addresses. These returns may be filed by the foreign payer or by the U.S. recipient. They will not be submitted on the normal information returns processed in domestic IRP. All Foreign Treaty Information Returns will be processed in Austin.

  6. Payer—Generally, payer information is found in the upper portion of IRP documents. A payer may be identified on forms as one or more of the following: Fiduciary, Estate, Trust, Partnership, Corporation, Employer, Payer, Trustee, Issuer, Filer, Lender or Borrower . For Form 1098, Borrower and Payer mean Payee.

  7. Payee—Generally, payee information is found in the lower portion of IRP documents. A payee may be identified on forms as one or more of the following: Beneficiary, Partner, Shareholder, Employee, Recipient, Participant, Winner, Transferor or Lender.

    • Form 1098, Recipient and Lender mean Payer

    • Form 1096 does not contain payee information

  8. Payer Identifiers—a label placed on the information return to be input through ISRP to signify a change of Payer. At the discretion of campus management, the label may be sequentially numbered and placed over the top of the return. It is used to alert Transcription to a change of payer and to accurately determine payer counts.

  9. Single Return Payer—any Payer for whom only one information return is processed through ISRP for each category. All Single Return Payers should be batched separately to eliminate the need for Payer Identifiers.

  10. TIN—Taxpayer Identification Number.

3.11.8.2.2  (01-01-2010)
Account Type Code

  1. Each block will have an Account Type Code as follows:

    J electronically filed returns from Foreign Treaty Countries, and are processable in IRP.
    P the returns are from domestic payers, and are processable in IRP.
    T paper filed returns from Foreign Treaty countries, and are processable in IRP.

  2. Form 1096 will use "B" and "C" .

    B Form 1096 was prepared and submitted by the payer
    C Form 1096 is a "Dummy" prepared by IRS because the payer did not submit a Form 1096.

3.11.8.3  (01-01-2010)
Coding & Editing Information Returns

  1. Code all return types identically unless otherwise instructed by this manual.

  2. All forms in the 1099 series are now in a machine-readable format with three returns on an 8″ × 11″ page (except Form 1096 is one to an 8″ × 11″ page and Forms 1099–B, Forms 1099–DIV, Forms 1099–MISC, and Form 1099–R are two to an 8″ × 11″ page). They are printed in red dropout and black ink.

  3. All forms in the 1099 series are scanned via SCRIPS (Service Center Recognition Image Processing System) at the Kansas City and Austin Submission Processing sites.

    1. Document Perfection should not receive any scannable returns. Refer any mis-routed scannable returns to your supervisor for correct disposition.

    2. Some Forms 1099 are determined non-scannable for reasons such as ripped, torn or cut forms, etc.

    3. These returns are identified as Account Type Code P and processed by Document Perfection.

    4. Form 1096 attached to non-scannable Forms 1099 will also be considered non-scannable and processed by Document Perfection.

  4. Instructions for special edit of foreign payee addresses are provided in IRM 3.11.8.3.7.

3.11.8.3.1  (01-01-2010)
IMF—Payee Name Lines

  1. The first and second name lines for IMF/BMF payees are transcribed exactly as shown on the returns. Generally, only one name will appear as the payee on a return. However, if more than one full payee name appears on a return, underline the name(s) to be entered into the Second Name Line. The first full name in the payee name block (or the name which is otherwise indicated by the Payer as the recipient) must not be underlined. It is entered by Transcription into the First Name Line field as it appears. See Exhibit 3.11.8-2 for examples of name line editing.

    1. Enter only one name into the First Name Line-Payee. Enter as many of the remaining names as possible into the Second Name Line-Payee.

      Note:

      Each name line has a maximum of 40 positions.

    2. If all of the names to be entered in the Second-Name-Line-Payee will not fit, use initials for first and middle names.

    3. If all of the names do not fit and a husband and wife appear jointly underline the second person's first initial and circle any connecting word(s). Use this method only for husband/wife combinations.

    4. If all of the names still will not fit, circle the remaining data and edit "& C" above the circled data.

    5. When editing more than one Payee Name to the Second Name Line-Payee, separate the names with "OR" unless "AND" or "C/O" (%) is already present.

  2. Forms 5498 may list the issuing organization as the custodian for the taxpayer, circle out the issuing organization.

3.11.8.3.2  (01-01-2010)
IMF—Payee or Recipient Name Control

  1. The name control consists of the first four alpha characters of a taxpayer's last name (surname). Refer to Document 7071 Name Control Job Aid on IMF name controlling.

  2. Prefixes in true names are omitted. Example of prefixes to be deleted are: Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Miss., etc. Also omit "Mrs." if the woman's given name is present; do not omit "Mrs." when shown with the husband's name.

    1. Examples: Dr. John Smith
      Code As: John Smith

    2. Examples: Mr. John and Mrs. Mary Smith
      Code As: John and Mary Smith

    3. Examples: Mr. and Mrs. John Smith
      Code As: John and Mrs. John Smith

  3. The name control can have less than four characters. However, it will not have any more than four characters.

3.11.8.3.3  (01-01-2010)
IMF Payee SSN

  1. If the payee SSN is not in the proper box, draw an arrow from the SSN to the box provided for the payees (payers) identification number.

  2. For Forms 1096 Payer TIN, edit according to instructions in IRM 3.11.8.3.12.

  3. If the payee SSN is missing, do not code the field.

3.11.8.3.4  (01-01-2010)
BMF—Payer Name lines

  1. Delete prefixes from true names or surnames. Examples of prefixes to be deleted are: Mr., Rev., Dr., Capt., Hon., Gov., Miss., Mrs., (Note: DO NOT delete "Mrs." when shown with the full name of the husband (e.g., Mrs. Richard Green) or a name of indeterminate gender (e.g., Mrs. Chris Blue).

  2. Delete the prefix "The" from the trade name, corporate names, business name and non-profit organization.

    Note:

    If "The" is followed by only one word, then DO NOT delete "The" .

  3. Delete all suffixes from the First Name Line such as: Owner, Agent, Attorney, Proprietor, etc.

  4. Corporate Names can be identified with suffixes such as P.A. (Professional Association), P.C. (Professional Corporation), Inc. (Incorporated) and LLC (Limited Liability Company).

  5. Partnership first name line can be a list of partners or the business/trade name. If it is not possible to list all the partners, list the maximum number of names and add the phrase "ET AL PTR" .

  6. Trust Name must appear on the first name line.

  7. Estate Names must be included in the first name line.

  8. Use standard abbreviations (See Exhibit 3.11.8-3) to save on key strokes. DO NOT use the standard abbreviations in a first name line when the names are part of the name control.

  9. If either name line exceeds 40 characters circle the remaining data and edit "& C" above the circled data.

3.11.8.3.5  (01-01-2010)
BMF—Payee Recipient Name Control

  1. The name control consists of four alpha or numeric characters.

    1. The ampersand (&) and a hyphen (-) are the only special characters allowed in the name control.

    2. The name control can have less, but no more than four characters.

  2. The name control for an individual name is the first four significant characters of the last name. When the taxpayer has a true name and a trade name, the name control is derived from the first four characters of the individual's last name.

  3. The name control for a corporation is the first four significant characters of the corporation.

    1. When determining a corporate name control, omit the prefix " The" when followed by more than one word.

    2. Include "The" in the name control when it is followed by only one word.

    3. If an individual name contains the following abbreviations, use corporate name control rules:

      PC Professional Corporation
      SC Small Corporation
      PA Professional Association
      PS Profession Service

    4. When the organization name contains the words "Fund" or "Foundation" , corporate rules still apply.

  4. The name control for a partnership is either:

    1. The first four characters of the business (dba), trade, or legal name.

    2. The first four characters of the first partner's last name.

  5. The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent may be followed by the word "Estate" in the first name line.

  6. The name control of a trust is derived by:

    1. The first four characters of an individual's last name.

    2. For corporations, use the first four characters of the corporate name.

  7. Refer to Document 7071 Name Control Job Aid for examples of BMF name controls.

3.11.8.3.6  (01-01-2010)
BMF—Payee EIN

  1. If the payee TIN is not in the proper box, draw an arrow from the TIN to the appropriate box on the return.

  2. If the payee EIN is missing, do not code the field.

  3. Forms 1096 Payer TIN, edit according to instructions in IRM 3.11.8.3.13.

3.11.8.3.7  (01-01-2010)
Payee Address

  1. Street Address:

    1. The only valid characters for the street address field are Alpha (A–Z), Numeric (0–9), hyphen (-), blank () and slash (/). Invalid characters should be circled.

    2. If both a street address and a Post Office Box appear, edit the P.O. Box instead of the street address.

    3. If an apartment number is present or if other location designations (e.g. building, room, N.W., etc.) are present but not in address area arrow to address area.

    4. If the street address contains more than 35 characters, edit it to 35 characters using standard abbreviations. (See Exhibit 3.11.8-3)

    5. If the street address is not present on the document, edit the single character "Z" as the street address.

  2. If address is APO or FPO, edit APO or FPO to the beginning of the City, State, ZIP Code line. See Exhibit 3.11.8-4.

  3. If the city contains more than 22 characters, edit it to 22 characters. The only valid characters for the city field are Alpha (A–Z) and Numeric (0–9). Circle Invalid characters. If the city is not present enter "ZZZ" as the city.

  4. If state is missing but can be determined from city or ZIP Code, edit state abbreviation to City, State, ZIP Code Line.

  5. If a ZIP Code is present a state must be edited. If State is missing and cannot be determined from the city or ZIP code, edit city only.

  6. If a ZIP Code is present and:

    1. It is less than 5 numbers, enter the 3 digit zip code for the state as shown in Exhibit 3.11.8-4, followed by the numerics 01.

    2. It is six, seven, eight or more than nine numbers, circle the extraneous numbers (e.g. ZIP Code is 0012321, circle the two preceding zero's).

  7. If the exact zip code for a state is not known, or you notice an invalid zip code, use the 3 digit zip code for the state as shown in Exhibit 3.11.8-4, followed by the numerics 01.

  8. If the zip code is missing and the state is present, edit the 5 digit zip code for the state as shown in Exhibit 3.11.8-4.

  9. Special Edit of Foreign Payee Addresses:

    1. Code the street address (if present) for entry in the Name Line 2 field.

    2. A maximum of 40 characters are allowed for the remainder of the total address (foreign city or province; postal code; and foreign country). The foreign city or province and postal code should be edited for entry in the Street-Address field. Use abbreviations as necessary to limit this entry to 25 positions. The postal code is separated from the foreign city by a space. Edit the foreign country in the City field. Use abbreviations to limit this entry to 15 positions.

      Note:

      If the foreign country is less than 15 characters, the entry in the Street address field can be expanded by the number of remaining positions up to 15. This method can also be used to expand the foreign country if the foreign city and postal code are less than 25 positions.

    3. Code a dollar sign ($) in the first position of the State-field to identify the address as foreign.

    4. Foreign Payer addresses should not be edited for input.

  10. For domestic addresses only, if the city contains numerics, code them as alphas. For example, edit "29 Palms" to be "Twentynine Palms" .

3.11.8.3.8  (01-01-2010)
Payment Amount Fields—

  1. Make a cursory review to ensure that the amount field boxes (lines) are numbered consistently with the official IRS forms. Also ensure that the money amounts of each box (line) can be clearly understood (i.e. whether it is dollars and cents or whole dollars if the decimal is missing or misplaced). All payment amount General fields are transcribed as dollars only.

    1. If the preprinted Amount Box (line) numbers are inconsistent, edit the Amount Box (line) numbers to make them consistent. If unable to do so, return the entire submission to Receipt and Control.

    2. If the Payer has crossed out the pre-printed Type of Return and entered another Type of Return, edit the Payment Amount fields to be consistent with the Payer's correction (i.e. circle out the preprinted Payment Amount Field number and enter the number from the official form which identifies that type of income). For example, the Payer sends in a Form 1099–MISC, crosses out MISC and enters DIV, places an amount in Box 1a and identifies it as dividends; edit the return in the following manner: underline 1099–DIV, circle out the "2" , if present, and enter a "1 " above it.

    3. In general, if the Payer re-titles Payment Amount fields or otherwise indicates that the Type of Return or Payment Amounts are not the same as on the pre-printed return, use this as a basis for re-titling the return and re-numbering Payment Amount Fields on the return. Forms 1099–MISC with payments identified as other than what would normally be reported on a MISC return (such as Dividends, Wages, etc.), BUT NOT A RE-TITLED RETURN, should now be changed to the correct return.

    4. If the Payer enters more than one amount in a box, circle the amounts and place the total of the amounts above the circled out amounts. If a gross amount and net amount are both present, cross out the net amount.

  2. Payment amount fields to be transcribed must be consistent with the official returns listed in instructions for each type of return below.

  3. Forms 1096 contains two amount fields. See IRM 3.12.8.5.1 (Information Return Processing for Error Resolution) for coding instructions.

  4. Form 1099–B (Box 2, Box 6 and Box 9 only) may contain negative money amounts.

    1. For Form 1099–DIV only, if Box 9, Non-cash, contains negative and positive amounts and the net total of the amounts is positive, edit that amount as the Box 9 amount. If the net total is negative edit it to be zero.

    2. For all other forms (except Form 1099–B) (Box 2, Box 6 and Box 9 only).

    3. If a positive and negative amount appear in one box use the positive amount.

    4. If a negative amount appears in any box treat it as zero.

3.11.8.3.9  (01-01-2010)
Payment Amount Fields and Edited Fields—Forms 1098, 1099, and 5498 Series

  1. If a field on any form requires a positive money amount only, and it appears to have a negative money amount entered, circle the amount.

  2. Form 1098: Edit Boxes 1, 2, and 3.

    • Box 1, Mortgage Interest received from Payer(s) / Borrower(s);

    • Box 2, Points paid directly by Payer(s) / Borrower(s) on purchase of principal residence.

    • Box 3, Refund of overpaid interest

  3. Form 1098-C: Edit Boxes 1, 2, 3, 4a, 4b, 4c, 5a, 5b,5c, 6a, 6b, and 6c.

    • Box 1, Date of contribution;

    • Box 2, Make, model, and year of property

    • Box 3, Vehicle or other identification number

    • Box 4a, Vehicle sold in arms length

    • Box 4b, Date of sale

    • Box 4c, Gross proceeds from sale

    • Box 5a, Vehicle will not be transferred for money

    • Box 5b, Donee Certifies - needy individual

    • Box 5c, Description of improvements or intended use

    • Box 6a, Did you provide goods or services

    • Box 6b, Value of good provided

    • Box 6c, Intangible religious benefit

    • Box 7, Under law cannot claim more than $500.

  4. Forms 1098–E: Edit box 1 and 2.

    • Box 1, Student Loan interest received

    • Box 2, Check if Box 1 does not include Loan Origination Fees

  5. Form 1098–T: Edit boxes 1, 4,8 and 9.

    • Box 1, Qualified tuition and related expenses

    • Box 4, Scholarships or grants

    • Box 8, Check if at least half-time student

    • Box 9, Check if a graduate student

  6. Form 1099–A: Edit Boxes 2, 4, 5 and 6.

    • Box 2, Balance of principal outstanding

    • Box 4, Fair market value of property

    • Box 5, Was borrower personally liable for repayment of the debt?

    • Box 6, Description of property (up to 39 characters)

  7. Form 1099–B: Edit boxes 1(a), 1(b), 2, 3, 4, 5, 6, 7, 8, 9, 10, and 11.

    • Box 1(a), Date of Sale; this date must be in numeric MMDDYY format. Edit the date to MMDDYY format by circling the payers entry and entering the correct date format. YY must equal 09.

    • Box 1(b), CUSIP (Committee on Uniform Security Identification Procedures) Number; This field may be a combination of alpha and numeric, all numeric or blank. If more than 13 characters, circle right-most in excess of 13.

    • Box 2, Stocks, bonds, etc., (bracket negative amounts)

    • Box 3, Bartering

    • Box 4, Federal income tax withheld

    • Box 5, No. of shares exchanged

    • Box 6, Classes of stock exchanged

    • Box 7, Description, this field can have up to 39 alpha numeric characters. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right-most characters in excess of 39.

    • Box 8, Profit or (Loss) realized in 2009; (Bracket negative amounts)

    • Box 9, Unrealized profit or (loss) on open contracts - 12/31/2008 (Bracket negative amounts)

    • Box 10, Unrealized Profit or (Loss) on open contracts - 12/31/2009 (Bracket negative amounts)

    • Box 11, Aggregate profit or (loss) (Bracket negative amounts)

  8. Form 1099–C: Edit Boxes 1,2,3,4,5,6 and 7.

    • Box 1, Date Canceled. This date must be in numeric MMDDYY format. Edit the date to MMDDYY format by circling the payers entry and entering the correct date format. YY must equal 09.

    • Box 2, Amount of debt canceled

    • Box 3, Interest included in Box 2

    • Box 4, Debt description

    • Box 5, Was borrower personally liable

    • Box 6, Debt was discharged in bankruptcy

    • Box 7, Fair market value of property

  9. Form 1099-CAP: Edit Boxes 1, 2, 3 and 4.

    • Box 1, Date of Exchange. This date must be in numeric MMDDYY format. Edit the date to MMDDYY format by circling the payers entry and entering the correct date format. YY must equal 09.

    • Box 2, Aggregate amount received

    • Box 3, No. of shares exchanged

    • Box 4, Classes of Stock exchanged

    • Box 6, Checkbox. A mark may be present in this box, no edit of this field is required

  10. Form 1099–DIV: Edit Boxes 1a, 1b, 2a, 2b, 2c, 2d, 3, 4, 5, 8 and 9.

    • Box 1a, Total Ordinary dividends

    • Box 1b, Qualified Dividends

    • Box 2a, Total Capital Gain Distr

    • Box 2b, Unrecap, Section 1250 gain

    • Box 2c Section 1202 gain

    • Box 2d, Collectible 28% Rate Gain

    • Box 3, Nondividend distribution

    • Box 4, Federal income tax

    • Box 5, Investment expenses

    • Box 6, Foreign Tax Paid

    • Box 8, Cash liquidation distribution

    • Box 9, Noncash liquidation distribution

  11. Form 1099–G: Edit boxes 1, 2, 3, 4, 5, 6, 7,8 and 9.

    • Box 1, Unemployment compensation

    • Box 2, State or Local Income tax refunds; this should only be numerics, The X must not be in Box 8. If an "X" appears after the numerics in Box 2, Income Tax Refunds, circle it out and move it to Box 8. If any other non-numeric character appears— edit it to an " X" as stated in 2 above.

    • Box 3, Refund is for tax year; if an amount is in Box 2 and Box 3 is blank, edit 08.

    • Box 4, Federal Income Tax Withheld

    • Box 5, ATAA Payments; all money amounts must be positive and be $600 or more.

    • Box 6, Taxable Grants

    • Box 7, Agriculture Payments

    • Box 8, The amount in Box 2 applies to income from a trade or business. A mark may be present in this box, no edit of this field is required.

    • Box 9, Margin Gain

  12. Form 1099–H:Edit boxes 1 and 2. Entries are not required for all boxes, but all entries in Box 3 through Box 14 should equal the gross amount in Box 1.

    • Box 1, Gross Amount of HCTC advance payments

    • Box 2, No. of mos. HCTC advance payments received

    • Box 3, advanced payment for January

    • Box 4, advanced payment for February

    • Box 5, advanced payment for March

    • Box 6, advanced payment for April

    • Box 7, advanced payment for May

    • Box 8, advanced payment for June

    • Box 9, advanced payment for July

    • Box 10, advanced payment for August

    • Box 11, advanced payment for September

    • Box 12, advanced payment for October

    • Box 13, advanced payment for November

    • Box 14, advanced payment for December

  13. Form 1099–INT: Edit boxes 1, 2, 3, 4, 5 and 6.

    • Box 1, interest income not included in box 3. Interest paid on Series E Savings bonds is now reported in box 3. Because regulations allow reporting of this interest when it is paid, these returns may be received year-round. Forward any return marked 2010 to Receipt and Control to be held for processing in 2011. Edit any amounts identified as savings bond interest, but not entered in Box 3, as Box 3.

    • Box 2, Early withdrawal penalty

    • Box 3, Interest on US Savings bonds, etc

    • Box 4, Federal income tax withheld

    • Box 5, Investment expenses

    • Box 6, Foreign tax paid

  14. Form 1099–LTC: Edit boxes 1, 2, 3, 4 and 5.

    • Box 1, Gross long-term care benefits paid

    • Box 2, Accelerated death benefits paid

    • Box 3, Check one (Per diem/reimbursed amount check boxes) Insured's Social Security Number; Insured's Name

    • Box 4, Qualified contract checkbox

    • Box 5, Chronically Ill or Terminally Ill checkboxes; Date certified

  15. Form 1099–MISC: Edit boxes 1–10, box 13 and box 14. If there is an unidentified money amount on the form and the payer did not refile correctly code the money amount to Box 7, Nonemployee compensation.

    • Box 1, Rents

    • Box 2, Royalties

    • Box 3, Other Income

    • Box 4, Federal income tax withheld

    • Box 5, Fishing Boat Proceeds

    • Box 6, Medical and health care payments

    • Box 7, Nonemployee compensation

    • Box 8, Substitute payments in lieu of dividends or interest

    • Box 9, Direct Sales check box

    • Box 10, Crop Insurance proceeds

    • Box 13, Excess golden parachute payments

    • Box 14, Gross proceeds paid to an attorney

    • Box 15a, Section 409A deferrals

    • Box 15b, Section 409A income

  16. Form 1099–OID: Edit boxes 1, 2, 3, 4, 5, 6 and 7.

    • Box 1, Total Original Issue Discount for 2009

    • Box 2, Other periodic interest

    • Box 3, Early withdrawal penalty

    • Box 4, Federal income tax withheld

    • Box 5, Description, 39 alpha/numeric characters maximum. If the description is longer than 39 characters, abbreviate where possible, otherwise delete the right-most characters.

    • Box 6, Original issue discount on U.S. Treasury obligations

    • Box 7, Investment expenses

  17. Form 1099–PATR: Edit boxes 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10.

    • Box 1, Patronage dividends

    • Box 2, Non-patronage distributions

    • Box 3, Per-unit retain allocations

    • Box 4, Federal income tax withheld

    • Box 5, Redemption of non-qualified notices

    • Box 6, Deduction for Qualified Production Activities Income

    • Box 7, Domestic Production Activities Deduction

    • Box 8, Investment Credit

    • Box 9, Patron's AMT adjustment

    • Box 10, Other

  18. Form 1099-Q, Edit boxes 1, 2, 3, 4, 5 and 6.

    • Box 1, Gross distribution

    • Box 2, Earnings

    • Box 3, Basis

    • Box 4, Trust-to-Trust Rollover Checkbox

    • Box 5, Qualified Tuition Program Checkbox

    • Box 6, Designated Beneficiary checkbox

  19. Form 1099-R, Edit boxes 1, 2a, 2b, 3, 4, 6 and 7 for dollar amounts, and the code(s) in box 7 including the IRA/SEP/SIMPLE check box.

    • Box 1, Gross distribution

    • Box 2a, Taxable amount

    • Box 2b, Taxable amount not determined/Total distribution. (Two checkboxes)

    • Box 3, Capital gain

    • Box 4, Federal income tax withheld

    • Box 6, Net unrealized appreciation on employer's securities

    • Box 7, Category of distribution (See IRM 3.11.8.3.10 for allowable entries) IRA/SEP indicator.

    Note:

    If all the money fields on the return are zero or blank or the only amount is in Box 5 and/or Box 8, and it is an original return, pull the return and dispose of these documents in accordance with IRM 1.15.29 Records Control Schedule for Submissions Processing Campus Records. Ensure that the document count on the 1096 is adjusted.

  20. Form 1099–S: Edit boxes 1, 2, 3 and 4.

    • Box 1, Date of closing, this date must be in numeric MMDDYY format. YY must equal 09.

    • Box 2, Gross proceeds

    • Box 3, Description, 39 alpha/numeric characters maximum. If the description is longer than 39 characters, abbreviate where possible, otherwise delete the right-most characters.

    • Box 4, Transferor Indicator

  21. Form 1099–SA: Edit boxes 1, 2, 3, 4 and 5.

    • Box 1, Gross distribution

    • Box 2, Earnings on excess contributions

    • Box 3, Distribution Code

    • Box 4, FMV on date of death

    • Box 5, HSA, Archer MSA or MA + MSA checkboxes

  22. Form 5498: Edit boxes 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11.

    • Box 1, IRA contributions

    • Box 2, Rollover contribution

    • Box 3, Roth conversion

    • Box 4, Recharacterized contributions

    • Box 5, Fair market value of account

    • Box 6, Life insurance cost included in Box 1

    • Box 7, Check for IRA/SEP/SIMPLE/Roth IRA/Ed IRA

    • Box 8, SEP Contributions

    • Box 9, SIMPLE contributions

    • Box 10, Roth IRA contributions

    • Box 11, Checkbox for RMD 2009

    Form 5498–ESA

    • Box 1, Coverdell ESA Contribution

    • Box 2, Rollover Contribution

  23. Form 5498–SA: Edit boxes 1, 2, 3, 4, 5 and 6.

    • Box 1, Employee MSA contributions made in 2009 and 2010 for 2009

    • Box 2, Total MSA contributions made in 2009

    • Box 3, Total MSA contributions made in 2010 for 2009

    • Box 4, MSA rollover contributions not included in boxes 1, 2, or 3

    • Box 5, Fair market value of account

    • Box 6, HSA, Archer MSA or MA + MSA checkboxes

  24. Form W–2G: Edit boxes 1, 2 7 and 9.

    • Box 1, Gross winnings. If the payer enters more than one amount in a box, circle and place the total of the two amounts above the circled out amount

    • Box 2, Federal income tax withheld. Form W-2G are transcribed in dollars

    • Box 7, Winnings from identical wagers. If the Form W-2G contains an amount titled "Net Winnings" , circle out this amount.

    • Box 9, Winner's TIN

  25. Form 3921: Edit boxes 1 through 6.

    • Box 1, Date Option Granted

    • Box 2, Date Option Exercised

    • Box 3, Exercise Price per share

    • Box 4, FMV/Share on Exercise Date

    • Box 5, Numbers of shares transferred

    • Box 6, If other that Transferor Name, Address, EIN

  26. Form 3922: Edit boxes 1 through 7.

    • Box 1, Date Option Granted to Transferor

    • Box 2, Date Option Exercised by Transferor

    • Box 3, FMV per Share on Grant Date

    • Box 4, Per Share on Exercise Date

    • Box 5, Numbers of Shares Transferred

    • Box 6, Exercise Price Per Share

    • Box 7, Number of Shares Transferred

    • Box 8, Date Legal Title Transferred by Transferor

3.11.8.3.10  (01-01-2010)
Pension Indicator/IRA Indicator Form 1099–R

  1. Form 1099–R may reflect an indicator in Box 7.

  2. The valid indicators for Box 7 are:

    1 Early (Premature) distribution, No Known Exception (in most cases, under age 59 1/2)
    2 Early (Premature) distribution; exception; (other than codes 3 or 4)
    3 Disability
    4 Death
    5 Prohibited Transactions
    6 Section 1035 exchange
    7 Normal distribution
    8 Excess contributions plus earnings excess deferrals taxable in 2008
    9 Current cost of life insurance protection
    A May be eligible for 10 year tax option (see F4972)
    B Designated Roth Account Distribution
    D Excess contributions plus earnings/excess deferrals taxable in 2006
    E Excess annual additions under section 415
    F Charitable gift annuity
    G Direct Rollover
    H Direct rollover of a designated Roth account distribution to a Roth IRA
    J Early distribution from a ROTH IRA, no known exception
    L Loans treated as distributions
    N Recharacterized IRA contribution made for 2008
    P Excess Contributions plus earnings/deferrals excess taxable in 2007
    Q Qualified Roth IRA Distribution
    R Recharacterized IRS contribution made for 2008
    S Early distributions from a SIMPLE IRA in first 2 years
    T Roth IRA distribution, exception applies

  3. Box 7 can now contain up to two (2) entries. If more than two (2) entries are made in Box 7 enter the first two codes listed.

3.11.8.3.11  (01-01-2010)
Payer's Account Number for Payee—Forms 1099 Series and Forms 5498 Only

  1. The payee account number should appear in the Account number (optional) box. If the account number is not in the account number box but can be identified anywhere else on the return, edit the number to the account number box.

  2. The number may be any combination of alpha and/or numeric characters, but is limited to 20 positions. If the number is more than 20 positions in length, edit 20 positions, usually the 20 left most positions. If an account number is in SSN format use it. Omit any special characters and leading zeroes.

  3. Edit the 20 left-most positions. Whenever the account numbers in a group of returns start with the same prefix digits edit the 20 digits following the prefix digits.

  4. If more than one account number is present, try to determine which number belongs to the person being edited as the payee. If unable to do so use the 1st number that appears on the return.

3.11.8.3.12  (01-01-2010)
Payer Name, TIN and Address

  1. In accordance with instructions in IRM 3.10.8 Information Returns Processing Extracting, a Payer Identifier has been attached to the first return of each batch and to each subsequent return at which a change in Payer occurs. Edit each information return attached to a Payer Identifier in the following manner (treat Single Return Payer batches as if a Payer Identifier were attached to each return).

    1. Underline the Payer TIN. If a TIN is not present research. If still unable to locate after researching CFOL command codes contact the payer to determine the correct TIN. If it cannot be determined from other returns for that Payer, edit 9–. ISRP will convert this to 999999999.

    2. Underline the payer name, do not abbreviate Form 1096 Payer Name unless necessary to limit the name to 40 positions. DO NOT abbreviate names in either name line that could contain a potential name control. If the Payer Name is not present or cannot be determined from other returns for that Payer, forward the returns to Receipt and Control.

  2. Code the Payer's address per the instructions in IRM 3.11.8.5.5. DO NOT code foreign Payer addresses for input.

  3. Forms 1096 and related payee forms MUST have the same payer name and TIN.

    1. If different or blank, use the information from the payee form unless an IRS label is attached to the Form 1096.

3.11.8.4  (01-01-2010)
Numbered and Blocked Returns

  1. Forward each completed batch of returns to the ISRP function for transcription in accordance with IRM 3.24.8 Information Returns Processing ISRP.

  2. Adjust controls when releasing each batch.

3.11.8.4.1  (01-01-2010)
Unnumbered Returns

  1. Forward each completed batch of returns to the Numbering function for Numbering and Blocking in accordance with IRM 3.10.8 Information Return Processing Extracting.

  2. Adjust controls when releasing each batch.

3.11.8.5  (01-01-2010)
Receiving Forms 1096

  1. Receive Tax Year 2007 and subsequent tax year F1096, from the Receipt and Control function.

  2. Forms 1096 should have been sorted by IRS prepared/Filer prepared and within Tax Year.

  3. If a batch of Forms 1096 have been mis-sorted, return the batch to Receipt and Control for correction.

3.11.8.5.1  (01-01-2010)
Account Type Code

  1. Forms 1096 are assigned different Account Type Codes than Forms 1099 or other information returns. Account Type Codes B and C are used for Forms 1096. These codes will only be present on Form 1332.

    1. B—the payer furnished the Form 1096. This code should be used even if the Receipt and Control Function had to perfect the entity.

    2. C—the payer did not furnish the Form 1096 and/or a Form 1096 was created by the Receipt and Control Function because the payer provided transmittal was not readable or otherwise usable.

3.11.8.5.2  (01-01-2010)
Editing Prior Year Forms 1096

  1. All prior year Forms 1096 are processed through ISRP. These forms are coded as current year Forms 1096 using procedures in IRM 3.11.8.3.13 thru IRM 3.11.8.5.9. In addition, code the two numeric digits in the bottom right hand corner of the Form 1096 to indicate which tax year has been filed.

  2. Only one type of return should have been transmitted on the Form 1096. If more than one type of return was transmitted by the payer, create an additional Form 1096 so that one Form 1096 exists for each type of return transmitted.

3.11.8.5.3  (01-01-2010)
Editing Name Lines

  1. Edit the payers name according to normal procedures for Payee name lines 1 and 2.

  2. DO NOT abbreviate names, in either name-line, that could contain a potential name control.

  3. A second name-line should always be edited, when present, for input.

3.11.8.5.4  (01-01-2010)
Editing Payer TIN and Type of Entity

  1. Edit the payers TIN according to the normal payer TIN editing rules for Forms 1099. Edit 9– when a TIN cannot be found. Since Forms 1096 uses the payer name and TIN assigned to the Forms 1099 by the payer, if a payer TIN has been edited by Receipt and Control it should be used.

  2. For Forms 1096, in addition to editing the payer TIN, edit a numeric "1" (when payer TIN is an EIN) or "2" (when payer TIN is an SSN) to identify the type of entity of the Payer. Edit this numeric in front of the numeric Return Code in the box that identifies the type of returns the 1096 transmitted. See IRM 3.11.8.5.6.

  3. This editing is used for posting to the Payer Master File. Edit according to how the overall payer entity appears.

    Note:

    It may be helpful to remember that most large volume payers are truly BMF entities; small volume payers can be either BMF or IMF depending on the type of payer.

  4. If a Form 1096 contains both an EIN and a SSN choose the EIN, unless Receipt and Control has indicated the number that should be used.

3.11.8.5.5  (01-01-2010)
Editing Payer Addresses

  1. Edit the payers address according to the normal payee address editing rules.

  2. The requirement for mailable addresses for No-TIN record does not apply.

3.11.8.5.6  (01-01-2010)
Editing Type of Return Transmitted

  1. For Forms 1096 the following apply:

    1. Only one type of return should have been transmitted, if more than one type of return was checked by the payer, create an additional Form 1096 so that one Form 1096 exists for each type of Form 1099, 1098, 5498, and 5498–SA.

    2. Make sure that the type of return transmitted can be clearly identified by ISRP.

    3. The type of entity code from 3.11.8.5.4 must appear immediately before the numeric Return Code.

3.11.8.5.7  (01-01-2010)
Return Codes

  1. Return Codes for 1098's 1099's, 5498's, 5498–MSA and W–2G's should be pre-printed on the Form 1096. Make sure it is correct. If necessary code the correct (see below) Return Code.

    Form Return Code
    1098 81
    1098–C 78
    1098–E 84
    1098–T 83
    1099–A 80
    1099–B 79
    1099–C 85
    1099–CAP 73
    1099–DIV 91
    1099–G 86
    1099–H 71
    1099–INT 92
    1099–LTC 93
    1099–MISC 95
    1099–OID 96
    1099–PATR 97
    1099–R 98
    1099–S 75
    1099–SA 94
    5498 28
    5498–ESA 72
    5498–SA 27
    3921 25
    3922 26
    W–2G 32

3.11.8.5.8  (01-01-2010)
Editing Type of Return Transmitted

  1. The simplification of the Forms 1099 (series) that reduced the number of different returns has created the need to identify the types of payments reported by a payer. Because of this you must edit the amount box numbers in alpha order for those Forms 1096 that transmit Forms 1099–DIV, 1099–G, 1099–LTC, 1099–SA, 5498–SA and 1099–MISC.

  2. For Form 1096 transmitting Forms 1099–DIV, 1099–G, and 1099–MISC, you must edit the allowable payment codes as indicated below, for each form type. Edit the payment code(s) in the space next to the word Instructions on Form 1096. If the return transmits amended or corrected documents with a zero (0) money amounts edit a payment code of "Z" .

    1. Form 1099–DIV — the allowable codes are A (Box 1a), E (Box 5), and F (Box 6). A maximum of 3 alphas can appear but no alpha can be repeated (i.e. A, E, F is allowed, but not A, A, E, F).

      Note:

      If amounts are present in boxes other than 1, 5, or 6, code an "A" as the payment code.

    2. Form 1099–G — the allowable codes are A (Box 1), B (Box 2), F (Box 6), and G (Box 7). A maximum of 5 alphas can appear but no alpha can be repeated.

    3. Form 1099–LTC — the allowable codes are A (Box 1) and B (Box 2)

    4. Form 1099–SA — the allowable codes are A (Box 1), and B (Box 2)

    5. Form 5498–SA — the allowable codes are A (Box 1), B (Box 2), C (Box 3), D (Box 4) and E (Box 5).

    6. Form 1099–MISC — the allowable codes are A (Box 1), B (Box 2), C (Box 3) D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8) I (Box 9), J (Box 10), M (Box 13) and N (Box 14).

  3. Forms 1096 that transmit Forms 1099 DIV, G, or MISC, received from penalty unit, edit an "A" as the payment code.

  4. Forms 1096 that transmit Forms 1099–DIV, 1099–G or 1099–MISC, that have no money amounts (or all zero amounts), edit an " A" as the payment code.

  5. Forms 1096 that transmit corrected Forms 1099–DIV, 1099–G or 1099–MISC, that have no money amounts (or all zero money amounts), edit a "Z " as the payment code.

3.11.8.5.9  (01-01-2010)
Editing Other Items

  1. In addition to the items edited above, each Form 1096 must be reviewed to make sure the number of returns transmitted is present in Box 3.

    1. Make sure the count present in Box 3 appears reasonable. For example, if the payer states there are 100 payee documents, but only 3 sheets are attached, you must accurately count the documents, edit the total on the transmittal and circle the payers incorrect entry.

    2. If the count is not present, count the payee documents, and edit the total in the correct box.

    3. Edit the number of original returns transmitted by the Form 1096, followed by a slash (/) (e.g. 50/).

    4. Edit the number of corrected/amended returns transmitted by the Form 1096 as a slash (/), followed by the number (e.g. /50).

  2. If the taxpayer has failed to put an amount in Box 4 (Federal income tax withheld) and/or Box 5 (Total amount reported with this Form 1096) and the W-2G's are attached do the following:

    1. Add the amount from Box 2 (Federal income tax withheld) of the W-2G's attached and edit that amount in Box 4 of Form 1096.

    2. Add the amount from Box 1, (Gross winnings) of the W-2G's attached and edit that amount in Box 5 of Form 1096.

  3. Edit Boxes 4 and 5 as dollars. Prior year forms do not require editing for these two boxes.

  4. On all ISRP processed Forms 1096, determine how many information returns within a submission could be subject to penalty using the criteria listed below:

    1. Do not count voided information returns.

    2. For Form 1099–C, if Box 2 is $600 or more

    3. For Form 1099–CAP, if Box 7 & 8 is valued at $100 million or more.

    4. For Form 1099–DIV, if Box 1 & 2a combined total $10.00 or more, except $600 or more for liquidations.

    5. For Form 1099–G, if Box 1 & 2 combined total 10.00 or more $600 or more for all others.

    6. For Form 1099–INT, if Boxes 1 and 3 minus Box 2 total more than $10 or more.

    7. For Form 1099–MISC, if Boxes 1, 2, 3, 5, 6, 7, 8, or 10 combined total $600 or more.

    8. For Form 1099–OID, if Boxes 1 and 2 minus Box 3 total $10 or more.

    9. For Form 1099–R, if Box 1 is $10 or more

    10. For Form 1099–S, if Box 2 is $600 or more.

    11. For Form 1098, if Box 1, 2 or 3 combined total $600 or more.

    12. For Form 1099–PATR, if Boxes 1, 2a, 3 or 6 combined total $10 or more.

    13. For Form W–2G, if Boxes 1 and 7 combined will total $600 or more.

  5. Edit the number of information returns subject to penalty in the bottom left hand corner of the Form 1096 using the criteria in IRM 3.11.8.5.9:3.c and IRM 3.11.8.5.9:3.d above. This count should be less than or equal to the total number of documents reported in Box 3 of Form 1096.

3.11.8.5.10  (01-01-2010)
Disposition Of Edited Forms 1096

  1. After Forms 1096 have been edited, return them together with Forms 1098, 1099, 5498–SA, 5498 and W–2G to the Numbering function for numbering.

  2. Numbering will forward prior year Form 1096, current year Form 1096, and current year information returns to ISRP for transcription in accordance with IRM 3.24.8 Information Return Processing ISRP. Prior year information returns (other than 1099–R and W–2G with federal income tax withheld which is sent to the CAWR function) are destroyed after the Form 1096 has been properly coded.

Exhibit 3.11.8-1  (01-01-2010)
Return Type and Document Code

Return Type Doc Code
1096 69
1098 81
1098C 78
1098-E 84
1098-T 83
1099-A 80
1099-B 79
1099-C 85
1099-CAP 73
1099-DIV 91
1099-G 86
1099-H 71
1099-INT 92
1099-LTC 93
1099-MISC 95
1099-OID 96
1099-PATR 97
1099-Q 31
1099-R 98
1099-S 75
1099-SA 94
5498 28
5498-ESA 72
5498-SA 27
8487 74
3921 25
3922 26
W-2 21
W-2G 32

Exhibit 3.11.8-2  (01-01-2010)
Instructions for Editing Form 1096

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Exhibit 3.11.8-3  (01-01-2010)
Abbreviations

Standard Abbreviations
The following should be abbreviated when editing a name
Air Force Base AFB US Army USA
Blue Cross/Blue Shield BCBS US Coast Guard USCG
First National Bank FNB US Marine Corps USMC
United State US US Navy USN
       
Accounting ACCTG General GEN
Accounts ACCTS Group GRP
Administration ADMIN Headquarters HDQTRS
America(n) AMER Hourly HRLY
Associates ASSOC Human Resources HUM RES
Association ASSN Human Development HUM DEV
Brotherhood BRTHHD Incorporated INC
Brothers BRO Industry(ies) INDUST
Building BLDG Institute, Institution INST
Casualty CASLTY Insurance INS
Center CTR International INT
Commission COMM Investment, Investors INVEST
Company CO Limited LTD
Comptroller COMPT Management MGMT
Computer COMP Manufacturing MFG
Consolidated CONS Mental Health MEN HLTH
Construction CONST Municipal MUN
Corporation CORP Mutual MUTL
Cooperative COOP National NAT
Credit Union CU National Guard NAT GD
Data Processing DP Northeast NE
Department DEPT Northern, North NO
District DIST Northwest NW
Division DIV Pension PENS
East, Eastern E Products PROD
Electrical ELEC Railroad RR
Employee EMP Realty RLTY
Enterprise ENT Retirement RET
Federal FED Room RM
Federal Credit Union FCU Salary(ies) SAL
Finance FIN Savings SAV
Standard Abbreviations (Continued)
The following should be abbreviated when editing a name
Savings & Loan SL Suite STE
Service SERV Transportation TRANS
Southeast SE Telegraph TEL
Southern, South SO Telephone TEL
Southwest SW University UNIV
Stevedoring STVDG Western, West W

Note:

Abbreviations are used to reduce the name line. DO NOT abbreviate the name if it is used as the name control.

The following abbreviations MAY BE used if the address line is too long or as a Submission Processing Site Option.

Alley ALY Extension EXT Loaf LF
Annex ANX Falls FLS Locks LCKS
Arcade ARC Ferry FRY Lodge LDG
Avenue AVE Field FLD Loop LOOP
Bayou BYU Fields FLDS Mall MALL
Beach BCH Flat FLT Manor MNR
Bend BND Ford FRD Meadows MDWS
Bluff BLF Forest FRST Mill ML
Bottom BTM Forge FRG Mills MLS
Boulevard BLVD Fork FRK Mission MSN
Branch BR Forks FRKS Mount MT
Bridge BRG Fort FT Mountain MTN
Brook BRK Freeway FWY Neck NCK
Burg BG Gardens GDNS Orchard ORCH
Bypass BYP Gateway GTWY Oval OVAL
Camp CP Glen GLN Park PK
Canyon CYN Green GRN Parkway PKY
Cape CPE Grove GRV Pass PASS
Causeway CSWY Harbor HBR Path PATH
Center CTR Haven HVN Pike PIKE
Circle CIR Heights HTS Pines PNES
Cliffs CLFS Highway HWY Place PL
Club CLB Highway Contract HC Plain PLN
Corner COR Hill HL Plains PLNS
Corners CORS Hollows HOLW Plaza PLZ
Course CRSE Inlet INLT Point PT
Court CT Island IS Port PTR
Courts CTS Islands ISS Prairie PR
Cove CV Isle ISLE Radial RADL
Creek CRK Junction JCT Ranch RNCH
Crescent CRES Key KY Rapids RPDS
Crossing XING Knolls KNLS Rest RST
Dale DL Lake LK Ridge RDG
Dam DM Lakes LKS River RIV
Divide DV Landing LNDG Road RD
Estates EST Lane LN Row ROW
Expressway EXPY Light LGT Run RUN

Exhibit 3.11.8-4  (01-01-2010)
Zip Code, State and State Abbreviations

Zip Code Ranges Sorted State
State State Code Zip Code Range State State Code Zip Code Range
Alabama AL 350-369 Missouri MO 630-658
Alaska AK 995-999 Montana MT 590-599
America Samoa AS 96799 Nebraska NE 680-693
Americas APO/FPO AA 340 Nevada NV 889-898
Arizona AZ 850-865 New Hampshire NH 030-038
Arkansas AR 716-729 New Jersey NJ 070-089
California CA 900-908, 910-961 New Mexico NM 870-884
Colorado CO 800-816 New York NY 004-005, 100-149
Connecticut CT 060-069 North Carolina NC 270-289
Delaware DE 197-199 North Dakota ND 580-588
District of Columbia DC 200-205 Northern Mariana Islands MP 969
Europe APO/FPO AE 090-098 Ohio OH 430-459
Federated States of Micronesia FM 969 Oklahoma OK 730-732, 734-749
Florida FL 320-342, 344, 346, 347, 349 Oregon OR 970-979
Georgia GA 300-319, 399 Pacific APO/FPO AP 962-966
Guam GU 969 Palau PW 969
Hawaii HI 967-968 Pennsylvania PA 150-196
Idaho ID 832-838 Puerto Rico PR 006-007, 009
Illinois IL 600-629 Rhode Island RI 028-029
Indiana IN 460-479 South Carolina SC 290-299
Iowa IA 500-528 South Dakota SD 570-577
Kansas KS 660-679 Tennessee TN 370-385
Kentucky KY 400-427 Texas TX 733, 750-799
Louisiana LA 700-714 Utah UT 840-847
Maine ME 039-049 Vermont VT 050-054, 056-059
Marshall Island MH 969 Virginia VA 201, 220-246
Maryland MD 206-219 Virgin Islands VI 008
Massachusetts MA 010-027, 055 Washington WA 980-986, 988-994
Michigan MI 480-499 West Virginia WV 247-268
Minnesota MN 550-567 Wisconsin WI 530-549
Mississippi MS 386-397 Wyoming WY 820-831
Exception to Zip with State
City ZIP State City ZIP State
Airport 45275 KY Naval Base 03801 ME
Alvin 49936 WI Navy Annex 20370 VA
Andrews AFB 20331 MD Pentagon 20301 VA
Dulles Int'l Airport 20041 VA Texarkana 75502 AR
Fishers Island 06390 NY Texhoma 73949 TX
Junction City 71749 LA      
Military City, State and Zip Codes
City State Zip Geographic Region
APO or FPO AA 340 Americas (Miami)
APO or FPO AE 090-098 Europe (New York)
APO or FPO AP 962-966 Pacific (San Francisco/Seattle)

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