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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 14. Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N) (Cont. 2)

3.11.14  Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N) (Cont. 2)

3.11.14.17 
Form 1041, Deductions Section (Lines 10–21)

3.11.14.17.3  (01-01-2010)
Line 17 – Adjusted Total Income

  1. Line 17 is derived by subtracting Line 16 from Line 9.

  2. This line is not transcribed and does not require perfection. However, any changes made in the Income or Deductions sections may require recomputing of Line 17, which may then impact the perfection of subsequent compute lines (i.e., Lines 21 and 22).

3.11.14.17.4  (01-01-2010)
Line 18 – Income Distribution Deduction (Schedule K-1)

  1. Line 18 of Form 1041 is the Total Income Distribution Deductions reported from Line 15 of Schedule B (Page 2 of Form 1041).

  2. Line 18 must be positive only unless it is the final return of the trust or estate.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. If Line 18 is negative (bracketed), determine Line 18 as follows:

    If ... Then ...
    Line 18 is negative and Line 17 is blank,

    1. Compute Line 17.

    2. Use the next two If/Then boxes to determine what action to take next.

    Line 18 is negative but Line 17 is positive,

    1. Remove the brackets from Line 18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Continue editing the return.
    Line 18 is negative and Line 17 is negative or zero,

    1. Delete the Line 18 amount.

    2. Continue editing the return.

      Caution:

      Do not recompute Lines 21 and 22.

    A Form 1041 (usually prior year) with pre-printed brackets on Line 18,

    1. Remove the brackets ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Continue editing the return.

  3. A Schedule K-1 ( Form 1041) must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 18 of Form 1041 for Tax Periods 200701 and subsequent and any of the following boxes is checked in Section " A" (Type of Entity):

    • Decedent's Estate

    • Simple Trust

    • Complex Trust

    • Qualified Disability Trust (QDT)

    • Pooled Income Fund

  4. If Line 18 is present ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule K-1 ( Form 1041) is missing or is illegible and one of the following Section A boxes is checked, process as follows:

    If ... Then ...

    • Decedent's Estate,

    • Simple Trust,

    • Complex Trust,

    • Qualified Disability Trust (QDT), or

    • Pooled Income Fund.

    		 Correspond via Letter 177C.

    Exception:

    Do not correspond for missing Schedule K-1's on Re-Entry Returns

    • ESBT,

    • Grantor Type Trust, or

    • Bankruptcy Estate Ch 7 or 11

    1. Do not correspond.

    2. Continue editing.

    Note:

    Do not correspond if the filer has notated " SECTION 642(i) TRUST" after the trust's Name (top of Form 1041) or if there is some indication on the return that the amount claimed on Line 18 was paid for "MAINTENANCE OF CEMETERY PROPERTY" or "NUMBER OF GRAVESITES" .

  5. Only a Schedule K-1 (Form 1041) or an attachment to Form 1041 containing the information required on Schedule K-1 is acceptable. Schedule K-1 (Form 1041) cannot be substituted by a Schedule K-1 from any other tax return (i.e., Schedule K-1, Form 1040, 1065, 1120, etc.). ( See Exhibit 3.11.14-9., Schedule K-1 (Form 1041))

    1. If it is determined that a Schedule K-1 other than Schedule K-1 (Form 1041) is attached, correspond.

      Exception:

      Do not correspond for missing Schedule K-1's on Re-Entry Returns.

  6. If Line 18 is blank:

    1. If Line 16 is greater than Line 9 and Line 18 is blank, do not edit an amount on Line 18.

    2. If Line 9 is greater than Line 16, determine the amount for Line 18 of Form 1041 from Line 15 of Schedule B (Page 2 of Form 1041):

    If ... Then ...
    Line 15 of Schedule B is present or can be computed from the lesser of Lines 13 or 14 of Schedule B, Edit this amount to Line 18 of Form 1041. ( See Figure 3.11.14-42. )
    Line 15 of Schedule B is blank and cannot be computed,

    1. Compute lines 1, 2a, 3, 4a, 5, 6, 7 and 8 of Schedule K-1.

    2. Edit the amount to Line 18 of Form 1041. ( See Figure 3.11.14-43. )

    Exception:

    If Line 18 is blank and the amount entered on Line 21 is the total of Lines 18 through 20, do not perfect Line 18.

    Figure 3.11.14-42

    Edit when Line 18 entry is blank, and Schedule B has an entry
    Please click here for the text description of the image.

    Determine Line 18 From Schedule B

    Figure 3.11.14-43

    There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715.

  7. If the SSN is missing on Schedule K-1, research IDRS:

    If ... Then ...
    SSN is found,

    1. Edit SSN to the Schedule K-1.

    2. Continue editing the return.
    SSN is not found,

    1. Issue Letter 177C.

    2. Notate Action Trail.

    3. Continue editing the return.

3.11.14.17.5  (01-01-2010)
Line 19 – Estate Tax Deduction

  1. Line 19 is the Estate Tax deduction.

  2. Only positive entries are valid for Line 19. If the taxpayer has reported Line 19 as a negative amount, remove the brackets and continue editing the return.

  3. Supporting documentation should be attached to Form 1041 if an entry is present on Line 19.

    1. Verify the amount on Line 19 against the taxpayer's computation.

    If ... Then ...
    Line 19 equals the attached computation sheet, Continue editing the return.
    Line 19 does not equal the attached computation sheet, Edit the total from the computation sheet to Line 19.
    A computation is not attached, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If Line 19 is blank and a computation is attached, edit the total from the computation sheet to Line 19.

3.11.14.17.6  (01-01-2010)
Line 20 – Exemption Amount

  1. Line 20 of Form 1041 is the taxpayer's Exemption amount. The allowable exemption amounts are listed below:

    Section A, Type of Entity Allowable Exemption
    Decedent's estate box checked $600
    Simple Trust box checked $300
    Complex Trust box checked $100
    Qualified Disability Trust box checked $3,650
    Bankruptcy estate boxes checked $3,650

    Note:

    For TY 2001, the taxpayer was required to notate " SECTION 642(b)(2)(C)" in the dotted potion of Line 20. If " SECTION 642(b)(2)(C)" is notated on Line 20 of a TY 2001 Form 1041, edit Fiduciary Code "8" .

3.11.14.17.7  (01-01-2010)
Line 21 – Total Deductions

  1. Line 21 of Form 1041 is the total of Lines 18 through 20.

  2. Line 21 can be positive or negative.

  3. If Line 21 is blank or illegible:

    1. If entries are present on any of Lines 18 through 20, add these amounts and edit the total to Line 21.

      Exception:

      If a Line 18 entry has been deleted based on the instructions in See IRM 3.11.14.17.4. ; do not recompute Lines 21 and 22.

    2. If Lines 18 through 20 are blank, determine if entries are present on Lines 13, 14 or 15 of Schedule B (Page 2 of Form 1041):

    If ... Then ...
    Line 15 of Schedule B is present or can be computed from the lesser of Lines 13 or 14 of Schedule B,

    1. Edit this amount to Line 18 of Form 1041.

      Reminder:

      If Line 18 is blank and the amount entered on Line 21 is the total of Lines 18 through 20, do not perfect Line 18

    2. Perfect Line 21 of Form 1041 accordingly.
    Line 15 of Schedule B is blank and cannot be computed,

    1. Compute Lines 1, 2a, 3, 4a, 5, 6, 7 and 8 of Schedule K-1.

    2. Edit the amount to Line 18 of Form 1041.

    3. Perfect Line 21 of Form 1041 accordingly.

  4. If an entry should have been placed on Line 22 (Taxable Income) but was inadvertently placed on Line 21 and Line 22 is blank or zero:

    1. Delete Line 21 amount and edit that amount to Line 22.

3.11.14.17.8  (01-01-2010)
Tax-Exempt Entries

  1. Taxpayers cannot claim deduction against Tax Exempt Income on a Form 1041.

    1. If deductions against Tax Exempt items are notated on Form 1041 or attachments, do not include those items in any entries on Lines 10–21. ( See Figure 3.11.14-44. )

    Figure 3.11.14-44

    Editing tax exempt entries
    Please click here for the text description of the image.

    Tax-Exempt Entries

  2. If the taxpayer indicates that all of a negative amount on Line 15a and 15b is for a Tax Exempt Allocation, there is only one other deduction claimed within Lines 10 through 14, and Line 1 in the "Other Information" Section (Page 2 of Form 1041) is marked "Yes" or is blank and no computation is present, process as follows:

    1. Delete any negative amounts reported on Line 15a or 15b.

    2. Reduce the remaining Deduction line amount (positive) by the negative amount the taxpayer entered on Line 15a or 15b.

    3. Perfect Line 16, if necessary.

      Example:

      If $461.00 is entered on Line 14 (positive amount), Line 15a or 15b is a negative $120.00, and Lines 10 through 13 are blank, delete the negative $120.00 from Line 15a or 15b and reduce the Line 14 amount from $461.00 to $341.00 ($461.00 – $120.00 = $341.00). Also perfect Line 16 (if necessary) as a positive ($341.00) amount. ( See Figure 3.11.14-45. )

    Figure 3.11.14-45

    Tax Exempt Allocations
    Please click here for the text description of the image.

    Tax Exempt Allocation

    Note:

    Although this example shows the one positive deduction amount on Line 14, the procedure applies to a positive entry on any of the Lines 10 through 14.

  3. If an entry should have been placed on Line 22 (Taxable Income) but was inadvertently placed on Line 21 and Line 22 is blank or zero:

    1. Delete the Line 21 amount and edit that amount to Line 22.

  4. If unable to determine the correct deduction amount and there are negative entries on Lines 10 through 15b:

    1. "X" the negatives entries.

    2. Add these entries to Line 8 of Form 1041.

    3. Continue normal processing.

3.11.14.18  (01-01-2010)
Line 22 – Taxable Income

  1. Line 22 of Form 1041 is derived by subtracting Line 21 from Line 17.

  2. The presence of a positive entry on Line 22 is generally used to determine whether a trust return is to be coded as a taxable return.

    1. If Line 22 is blank, subtract Line 21 from Line 17 and edit on Line 22.

  3. Do not correct the taxpayer's entry on Line 22 unless it is a misplaced entry.

  4. If Line 22 is blank and it can be determined that an entry that should have been placed on Line 22 was inadvertently placed on Line 23.

    1. "X" the Line 23 amount and edit the amount to Line 22.

3.11.14.19  (01-01-2010)
Line 23 – Total Tax

  1. Line 23 of Form 1041 is derived from Line 7 of Schedule G.

  2. If Line 23 contains a negative amount (a loss), determine Line 23 from Line 7 of Schedule G (Page 2):

    If ... Then ...
    Line 7 (Schedule G) is positive, Edit the Line 7 amount to Line 23.
    Line 7 (Schedule G) is negative, "X" the Line 23 amount.

  3. If Line 23 is blank or illegible:

    1. Determine by adding Lines 4 through 6 of Schedule G.

    2. Edit the total to Line 23 of Form 1041.

    3. If there are no entries on lines 4 through 6 of Schedule G and no entries are present on Lines 24 through 26, edit the amount from Line 27 to Line 23.

    Note:

    For instructions for editing Forms 1041 with an entry present on Line 7 of Schedule G, See IRM 3.11.14.31.

  4. If it is determined that an entry was inadvertently placed on Line 23, determine if the entry should be edited to Line 22:

    If ... Then ...
    The Line 23 entry should be on Line 22 and Line 22 is blank, "X" the Line 23 amount and edit the amount to Line 22.
    The Line 23 entry should be on Line 22 but an entry is already present on Line 22,

    1. "X" the Line 23 amount.

      Note:

      Do not edit the amount to Line 22.

    2. Continue editing the return.
    If unable to determine where the Line 23 entry belongs,

    1. "X" the Line 23 amount.

      Note:

      Do not edit the amount to Line 22.

    2. Continue editing the return.

    Note:

    For instructions for editing Schedule G, See IRM 3.11.14.26. through See IRM 3.11.14.31.

  5. Taxpayers may report a special tax for Electing Small Business Trusts (ESBT) on Line 7 of Schedule G. Effective for TY 2002, the taxpayer should check the "ESBT" box in Section "A" (Type of Entity) of Form 1041 or they may notate "ELECTING SMALL BUSINESS TRUST" , "ESBT" , or " IRC Section 641(c)" on the dotted portion of Line 7 of Schedule G and include the ESBT amount in the Line 7 (Total Tax) calculation.

    Reminder:

    Edit ESBT indicator " 1" in the left margin next to Line 10, in "2 - 1" format if the ESBT box in Section "A" is checked or there is an indication of ESBT.

    If ... Then ...
    The taxpayer has checked the " ESBT" box in Section "A" or has notated " ELECTING SMALL BUSINESS TRUST" , "ESBT" , or "IRC Section 641(c)" " and" included the ESBT amount on Line 7 (Schedule G) and Line 23 ( Form 1041),

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    The taxpayer has checked the "ESBT" box in Section "A" or has notated "ELECTING SMALL BUSINESS TRUST" , "ESBT" , or IRC Section 641(c) and included the ESBT amount on Line 7 (Schedule G) but did not include the ESBT amount on Line 23 ( Form 1041), Increase Line 23 ( Form 1041) by the ESBT amount written in on Line 7 of Schedule G.
    The taxpayer has checked the " ESBT" box in Section "A" or has notated " ELECTING SMALL BUSINESS TRUST" , "ESBT" , or "IRC Section 641(c)" but writes in the ESBT amount separate from the Line 7 (Schedule G) amount, Increase Line 23 ( Form 1041) by the ESBT amount written in separately from the Line 7 (Schedule G) amount (if the taxpayer has not already done so).

3.11.14.20  (01-01-2010)
Lines 24a to 25 – Form 1041 Refundable Credits Section

  1. This subsection provides instructions for editing Lines 24a through 25 of Form 1041.

  2. If a return has a short Tax Period, is not an "Initial " return, and any of Lines 24a through 24d have an entry, process as instructed in See IRM 3.11.14.11.10.

3.11.14.20.1  (01-01-2010)
Line 24a – Estimated Tax Payments

  1. Only Form 1041–ES Tax Payments are to be reported on Line 24a.

    1. Delete any amounts determined to be other than ES Tax Payments and edit these amounts to the proper line. ( See Figure 3.11.14-46. )

    Figure 3.11.14-46

    Editing estimated tax payments when entry does not match supporting document
    Please click here for the text description of the image.

    Estimated Tax Payments

  2. Estimated tax paid by an individual during the year of death should not be claimed on a Form 1041. These ES Credits should be claimed on the deceased taxpayer's Form 1040.

    1. If the Estate has incorrectly included an amount which can be identified as Form 1040-ES Credits, delete the Form 1040 Credit.

3.11.14.20.2  (01-01-2010)
Line 24b – Estimated Tax Treated as Paid by Beneficiary (Form 1041-T)

  1. Line 24b of Form 1041 will reflect the portion of Line 24a that the fiduciary is electing to be treated as paid by a beneficiary. The fiduciary makes this election by filing a Form 1041-T.

  2. A Form 1041-T should be attached to Form 1041 if an entry is present on Line 24b.

    If ... Then ...
    Form 1041-T is attached,

    1. Edit CCC "X" on Form 1041.

    2. Detach Form 1041-T and notate "FORM 1041-T DETACHED" on Form 1041.

    3. Edit the Received Date and Tax Period to Form 1041-T.

    4. If the "Final Return" box is checked on Form 1041, notate "Final" below the Received Date on Form 1041-T. ( See Figure 3.11.14-47. )

    5. Route Form 1041-T to Accounts Management.
    Form 1041-T is not attached,

    1. Continue editing the return.

    2. Do not correspond.

  3. If Line 24b is blank, but Form 1041–T is attached and there are entries on Line 1 and 4, then edit CCC "X" on Form 1041 and edit Line 1 amount to Line 24b on Form 1041. Follow instructions 1 through 5 in 1st "Then" box above.

    Figure 3.11.14-47
    Editing when Form 1041-T is attached to a final return.
    Please click here for the text description of the image.

    Form 1041-T Attached to "Final" Return

3.11.14.20.3  (01-01-2010)
Line 24c – Balance of Estimated Tax Payments

  1. Line 24c is derived by subtracting Line 24b from Line 24a.

  2. This line is not transcribed and does not require perfection.

3.11.14.20.4  (01-01-2010)
Line 24d – Tax Paid with Extension Form

  1. If there is an illegible entry on Line 24d, examine the attached Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns (or attachment in lieu of) or determine the amount from entries on Lines 24a, 24e or 24h ( 24i for TY 2006).

    1. If a legible amount is found, place an "X" to the left of the illegible entry and edit the verified amount to the left of the "X" .

3.11.14.20.5  (01-01-2010)
Line 24e – Federal Income Tax Withheld

  1. Form W–2, Form W2–G, Form 1099R, or a supporting statement (i.e., an earnings statement with year-to-date totals) must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24e.

    1. If an entry is present on Line 24e ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but, supporting documentation is not attached, correspond for the missing form.

      Exception:

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

  2. The amount reported on Line 24e should equal the amount reported on Form W-2, Form W2-G, Form 1099R, or a supporting statement.

    1. If Line 24e and Form W-2, W2-G, etc. do not equal:

    If ... Then ...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. "X" the Line 24e amount.

    2. Edit the correct amount from Form W-2 or W-2G to the left of the "X" . ( See Figure 3.11.14-48. )

    Figure 3.11.14-48

    Edit of Line 24e, Federal Income Tax Withheld
    Please click here for the text description of the image.

    Line 24e Does Not Equal W-2, W2-G, 1099R, or Supporting Statement

  3. If Line 24e is illegible, check the attached Forms W-2, Forms W2-G, 1099R or a supporting statement for a legible amount.

    1. If a legible amount is found, place an "X" to the left of the illegible entry and edit the verified amount to the left of the "X" .

    2. If a legible amount cannot be found:

    If ... Then ...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and value cannot be determined,

    1. "X" the Line 24e amount.

    2. Determine the correct amount by subtracting Line 25 from the sum of the amounts on Lines 24a through 24d.

    3. Edit the correct amount to the left of the "X" .

  4. Line 24e or 25 can also be used to accommodate unusual credits such as "Claim of Rights" for which there is no line on the return.

    1. If no supporting documentation is attached for a credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for which there is no specific line, correspond for support of this unusual credit.

  5. When examining a return for a Form W–2, W2–G, etc. and the form is not found but a Form 7004 is found and there is no entry on Line 24d, determine if the Line 24e amount equals the amount on Form 7004:

    If the entries are ... Then ...
    The same, Move the Line 24e amount to Line 24d.
    Not the same and the amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond.

3.11.14.20.6  (01-01-2010)
Credit for Federal Telephone Excise Tax Paid (TETR)

  1. Form 1041 filers enters the amount of federal excise tax paid and computed interest from Form 8913, Credit for Federal Telephone Excise Tax Paid.

  2. Form 8913 is used to report the excise tax paid and the applicable computed interest on long distance telephone service during April 2003 through July 2006.

  3. This credit may only be claimed on the 2006 Federal income tax return. For this purpose, the 2006 income tax return is the income tax return for calendar year 2006 or for a fiscal year that includes December 31, 2006.

  4. Edit the TETR amount (claimed on prior year return) to the dotted line next to Line 25.

  5. Sequence Form 8913 after Form 4136.

    If ... Then ...
    TETR credit is the only entry on return, Edit CCC "Q" . ( See IRM 3.11.14.7.7.)
    Credit claimed is ≡ ≡ ≡ ≡ more,

    1. Form 8913 must be attached.

    2. If not attached correspond using Letter 177C and the following verbiage:

      " Please complete and return Form 8913, Credit for Federal Telephone Excise Tax Paid, to support the entry on Line 24f, page 1, Form 1041."

3.11.14.20.7  (01-01-2010)
Line 24f – Form 2439

  1. Copy B of Form 2439 (Notice to Shareholder of Undistributed Long-Term Capital Gains) must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24f.

    If ... Then ...
    Line 24f is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond for the missing form

  2. If Line 24f is blank and a Form 2439 is attached. Verify the amount is not claimed on Schedule K-1, Line 13. If the amount is claimed on Schedule K-1, do not edit to the return. If the amount is not claimed on K-1, edit the amount on Line 2 of Form 2439 (Copy B) to Line 24f of Form 1041. ( See Figure 3.11.14-49. )

    Figure 3.11.14-49

    Edit of Line 24f, Form 2439
    Please click here for the text description of the image.

    Line 24f Does Not Match Form 2439

3.11.14.20.8  (01-01-2010)
Line 24g – Form 4136

  1. Form 4136 (Credit for Federal Tax Paid on Fuels) must be attached to Form 1041 if an entry is present on Line 24g of Form 1041.

    1. If an entry is present on Line 24g but Form 4136 is not attached, correspond for the missing form.

  2. For specific instructions for editing Form 4136 , See IRM 3.11.14.38.

  3. For a display of Form 4136 transcription lines, See Exhibit 3.11.14-6.

  4. For prior year editing instructions, See IRM 3.11.14.42.

3.11.14.20.9  (01-01-2010)
Line 24h – Total Credits

  1. Line 24h is the total of Lines 24f and 24g.

    If ... Then ...
    Line 24h is present but Lines 24f and 24g are blank, For proper editing instructions of these lines, See IRM 3.11.14.20.7. and See IRM 3.11.14.20.8.
    Line 24h is blank but an entry is present on either of Lines 24f and 24g, Continue editing the return based on the information received.

3.11.14.20.10  (01-01-2010)
Line 25 – Total Payments

  1. Line 25 is the total of Lines 24c through 24e and 24h.

  2. If Line 25 is blank or illegible, add Lines 24c through 24e and 24h and edit the sum on Line 25.

  3. If Line 25 contains an entry, but there are no entries in Lines 24a through 24h, arrow the amount to Line 24a.

  4. Do not correct the taxpayer's entry on Line 25 unless it is a misplaced entry or the Line 24h credits are being brought forward.

3.11.14.21  (01-01-2010)
Lines 26 through 29 – Settlement Area

  1. This subsection provides instructions for editing Lines 26 through 29 of Form 1041.

3.11.14.21.1  (01-01-2010)
Line 26 – Estimated Tax Penalty

  1. Line 26 of Form 1041 is used by the taxpayer to report the penalty for underpayment of Estimated Tax.

    1. If there is an indication that the amount reported on Line 26 represents something other than the ES Penalty, "X" the amount and edit the amount to the appropriate line on Form 1041.

  2. Estimated Tax Penalty must be edited when either:

    1. An additional penalty is precomputed on the return, or

    2. Form 2210 (Underpayment of Estimated Tax Penalty by Individuals, Estates and Trusts) or Form 2210-F (Underpayment of Estimated Tax By Farmers and Fishermen) is attached to return and shows liability for estimated tax penalty.

      Reminder:

      Also, edit CCC "K" if Form 2210, box "F" is checked in Part II or Form 2210-F, box " C" is checked in Part I.

  3. If Line 26 is blank, edit the amount from Line 17 (page 2) or Line 35 (page 3) of Form 2210 to Line 26, Form 1041. For prior year instructions, See IRM 3.11.14.42.2.1.

  4. Edit CCC "8" if any of the following conditions exist on Line 26:

    • The taxpayer includes a statement indicating the basis for the penalty being waived and notates "WAIVER" on Line 26 of Form 1041 (Estimated Tax Penalty). ( See Figure 3.11.14-5.)

    • The taxpayer has checked any of the boxes other than box "F" in Part "II" of Form 2210 (Part "I" for tax 2002 and prior) or any of the boxes other than box "C" in Part "I" of Form 2210-F. ( See Figure 3.11.14-4. )

    • The taxpayer includes an explanation for underpayment.

  5. Examples of valid explanations for underpayment are:

    • The taxpayer retired during the tax year of the return.

    • The taxpayer became disabled during the tax year.

    Reminder:

    If the explanation statement is not acceptable, issue Letter 1382C and continue editing the return.

  6. Also edit CCC "8" if ALL of the following conditions are met:

    1. Schedule H is attached to the return.

    2. Form 1041 does not contain withholding credit, and

    3. Total tax without household employment tax is less than $1,000.

3.11.14.21.2  (01-01-2010)
Line 27 – Tax Due

  1. Line 27 represents the balance of Tax Due on Form 1041.

    • Taxpayers are required to provide an entry on Line 27 when Line 25 (Total Payments) is smaller than the total of Lines 23 and 26.

      Caution:

      If Line 27 is blank, determine the proper entry only if Line 28 is blank or zero.

  2. If an entry is present on Line 27 and no entries are present on Lines 23 through 26, edit the amount from Line 27 to Line 23.

  3. Sometimes the taxpayer will incorrectly include the penalty and/or interest for late filing or the late payment penalty and/or interest on Line 27. If this occurs, deduct the interest and/or penalty amount so that only the true Balance Due amount is shown on Line 27. ( See Figure 3.11.14-50. )

    Figure 3.11.14-50

    Editing Line 27 when it includes amount for estimated tax penalty
    Please click here for the text description of the image.

    Line 27 Includes Estimated Tax Penalty

    Exception:

    Do not deduct the Estimated Tax Penalty when recomputing Line 27.

  4. For further procedures regarding pre-computed penalties, See IRM 3.11.14.21.7.

3.11.14.21.2.1  (01-01-2010)
Green-Rockered Money Amount On Line 27

  1. Returns are no longer green rockered, effective 01-01-2008.

3.11.14.21.3  (01-01-2010)
Line 28 – Overpayment

  1. Line 28 represents the refundable Form 1041 overpayment amount.

    • Taxpayers are required to provide an entry on Line 28 when Line 25 (Total Payments) is larger than the total of Lines 23 and 26.

  2. If an entry is present on Line 28, an entry must also be present on either Line 29a or 29b.

    1. If an entry is present on Line 28 but Lines 29a and 29b are both blank, zero or the same, edit the amount from Line 28 to Line 29a.

      Exception:

      If a "Final " return, edit the amount from Line 28 to Line 29b.

  3. If Line 28 is blank or zero, determine the proper entry only if Line 27 is blank or zero. ( See Figure 3.11.14-51. )

  4. Refer to the following IRM references:

    • Refunds on Unsigned Returns – See IRM 3.11.14.22.

    • Manual Refunds – See IRM 3.11.14.8.7. and See IRM 3.11.14.7.6.

    • Credit Freeze – See IRM 3.11.14.7.11.

    Figure 3.11.14-51

    Calculation of overpayment
    Please click here for the text description of the image.

    Calculation of Overpayment

3.11.14.21.4  (01-01-2010)
Line 29a – Estimated Tax Credit

  1. Line 29a represents the amount of Line 28 (Overpayment) that the taxpayer would like to be applied to the next year's estimated tax.

  2. If an entry is present on Line 28, an entry must also be present on either Line 29a or 29b.

    1. If an entry is present on Line 28 but Lines 29a and 29b are both blank, zero or the same, edit the amount from Line 28 to Line 29a.

      Exception:

      If a "Final " return, edit the amount from Line 28 to Line 29b.

  3. If a taxpayer has designated Form 1041 as a "Final" return, but has erroneously entered an amount to Line 29a, arrow the Line 29a amount to Line 29b.

3.11.14.21.5  (01-01-2010)
Line 29b – Amount to be Refunded

  1. Line 29b represents the amount of Line 28 (Overpayment) that the taxpayer would like to have refunded.

  2. If an entry is present on Line 28, an entry must also be present on either Line 29a or 29b.

    1. If an entry is present on Line 28 but Lines 29a and 29b are both blank, zero or the same, edit the amount from Line 28 to Line 29a.

      Exception:

      If a "Final " return, edit the amount from Line 28 to Line 29b.

3.11.14.21.6  (01-01-2010)
Penalty and Interest Code Editing

  1. The purpose of this code is to induce the computer to perform an abnormal computation of delinquency penalty and/or interest.

  2. The Penalty and Interest Code will be edited in the left margin next to Line 10 of Form 1041 in "4 -1" format. ( See IRM 3.11.14.9.4. )

  3. Determine the Penalty and Interest Code as follows:

    1. If penalty and/or interest is included on Line 27 of Form 1041, delete the Line 27 amount and edit the true Tax Due (minus the penalty and/or interest) to the left of the "X."

    If ... Then ...
    Form 1041 is received by the Return Due Date, Do not edit a P&I Code when the taxpayer has notated penalty and/or interest on the return.
    Form 1041 is received within ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , but only interest is indicated, Edit P&I Code " 1" in the left hand margin next to Line 10 in " 4 - 1" format. See Figure # 3.11.14-52 #.
    Form 1041 is provided within ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , but only precomputed penalty (or precomputed penalty and interest) is provided, Edit P&I Code " 1" in the left hand margin next to Line 10 in " 4 - 1" format.
    The Received Date is not stamped on Form 1041 and a penalty and/or interest code is shown, Determine and edit the Received Date in the center of Form 1041.

    Figure 3.11.14-52

    This image has been removed because it contains Official Use Only.
    Please click here for the text description of the image.

    This image has been removed because it contains Official Use Only.

3.11.14.21.7  (01-01-2010)
Pre-Computed Penalties (Other Than Delinquency)

  1. The Internal Revenue Code provides for other penalties to be assessed against taxpayers for circumstances such as fraud.

    • IRC Section 6663 (Fraud) – A delinquency penalty may be assessed when this penalty is assessed.

    • IRC Section 6674 – Fraudulent statement or failure to furnish statement to employee (Form W-2).

  2. However, provisions have not been made for assessing these penalties on the original input of the return. Therefore, they should not be included in the penalty and interest box.

  3. Pre-Computed penalties other than Delinquency (Late Filing Penalty), Failure To Deposit Penalty (FTD) or Failure to Pay (FTP) should be handled as follows:

    1. Prepare Form 3465 to request an assessment of the penalty.

    2. If the remittance amount includes all or part of the penalty, indicate on Form 3465 that this portion of the remittance is available for application to the assessment.

    3. Notate "FORM 3465 PREPARED" on Form 1041.

    4. Edit CCC "X" on Form 1041 to freeze the refund until the assessment for penalty posts to the BMF.

    5. Edit CCC "R" on Form 1041 if the return shows an assessment of fraud penalty (i.e., IRC Section 6663 or IRC Section 6664).

    6. Route Form 3465 to Accounts Management.

3.11.14.22  (01-01-2010)
♦Signature♦

  1. A signature and jurat are required for all returns except the following:

    • Returns prepared under IRC Section 6020(b). These returns must be signed by a Compliance Function representative. See IRM 3.11.14.8.8.1.

    • Returns prepared by Examination, for example "SFR" (Substitute for Return) or "SUBSTITUTE RETURN" .

    • Dummy returns prepared by IRS.

    • Returns filed under IRC Section 501(d) (Religious or Apostolic Organization).

    • Correspondence is attached showing that the taxpayer is responding to an IRS letter.

    • Re-entry returns originally filed electronically ("E-File " ). These returns may be identified by the presence of Mode E-file printouts in lieu of an actual return.

    • Returns received with a Request for Prompt Assessment under 6501(d).

  2. Do not correspond for a signature on "CIS" returns that have Form Form 13596 attached. See IRM 3.11.14.5.3.1., Correspondence Imaging System (CIS) Returns, for processing instructions.

  3. If a signature is missing, correspond:

    If ... Then ...

    • The return is not signed on the line designated for the fiduciary or trustee signature, or

    • The jurat is not present on the line designated for the estate or trusts's signature (non-standard return), or

    • Only the Entity information is present and there are no attachments containing tax data.

    1. Edit Action Code 225 (Correspondence for Signature only) or 226 (International Correspondence for signature only.

    2. Leave in batch and continue editing.

  4. If the jurat is altered or stricken (crossed-out), See IRM 3.11.14.5.3.3. (Frivolous Arguments) for frivolous return instructions.

  5. Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to the return.

    1. If the "signature declaration" is altered or stricken (crossed-out), See IRM 3.11.14.5.3.3. , for frivolous returns instructions.

    2. If the taxpayer responds with a self prepared "signature declaration" it must contain the same language as the jurat on the tax return: e.g., "Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. "

  6. Since tax examiners are not expected to be handwriting experts, Section 301.6064-1 of Regulations allows the Service to presume that the signature on a return, statement, or other document is the true signature of the person who actually signed the document.

    Note:

    A check mark or "X " used to designate where the taxpayer should sign the return is not considered a valid signature.

  7. Only one correspondence attempt is required for a signature.

  8. Facsimile Signature – Rather than actually signing each return, a Fiduciary may use a "Facsimile" or stamp of the signature. If a facsimile is used, the group of returns must be accompanied by a letter signed by the Fiduciary with a statement that the facsimile represents their signature; a statement that the signature was placed there by their direction; and, a list of each return (Name and TIN) being covered by the letter. ( See Figure 3.11.14-53.)

    1. Correspond if no facsimile signature is found and there is no accompanying letter.

    Figure 3.11.14-53
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Facsimile Signature

3.11.14.23  (01-01-2010)
Fiduciary's EIN (Trusts Only)

  1. The Fiduciary's EIN box is located to the right of the Signature area and above the Tax Preparer's box on Form 1041.

    1. Edit the Fiduciary's EIN to the right of the "Fiduciary's EIN" box.

  2. A Fiduciary's EIN must be present when all of the following conditions exist: ( See Figure 3.11.14-54. )

    • There is a positive entry on Line 22 (a taxable return).

    • There is an entry on Line 24a (Estimated Tax Payments).

    • Fiduciary Code "2" or "3" is edited.

    • The fiduciary is a trust or financial institution (i.e., bank, credit union, savings and loan, N.A.). This information will be documented in the Entity section (top of Form 1041) on either the "Name of Estate or Trust" line or on the "Name and Title of Fiduciary" line.

      Exception:

      If the taxpayer has notated "TRUST COMPANY" (if other than part of a financial institution name, e.g., bank, credit union, savings and loan, N.A., etc.) in the Entity area or Signature section, do not edit the EIN.

    • The Fiduciary's EIN is different than the Trust's EIN (Section C).

    Exception:

    See (4), below, for instructions for determining when not to edit the Fiduciary's EIN.

  3. If it is determined that the Fiduciary EIN must be present, process as follows:

    If ... Then ...
    The Fiduciary's EIN is present in the Fiduciary's EIN box,

    1. Edit a check mark to the right of the Fiduciary's EIN box.

    2. Continue editing the return.
    The Fiduciary's EIN is blank, illegible, or less than nine digits but can be determined from the return or attachments,

    1. Edit the Fiduciary's EIN to the right of the Fiduciary's EIN box.

    2. Continue editing the return.
    The Fiduciary's EIN is blank, illegible, or less than nine digits but cannot be determined from the return or attachments, Correspond for the missing information.

    Figure 3.11.14-54

    Fiduciary EIN
    Please click here for the text description of the image.

    Fiduciary’s EIN

  4. Do not edit the Fiduciary's EIN if any of the following conditions exist:

    • The return is for an Estate (Section A).

    • Line 24a is blank or zero.

    • Line 22 is zero, negative, or blank (nontaxable).

    • The Fiduciary's EIN is the same as the Trust's EIN (Section C).

    • The fiduciary is not a trust or financial institution (i.e., bank, credit union, savings and loan, N.A.).

    • The return is amended (Section F).

3.11.14.24  (01-01-2010)
♦Paid Preparer Checkbox Indicator♦

  1. The Paid Preparer Checkbox is located next to the taxpayer signature area. It indicates whether the taxpayer has elected to allow the Paid Preparer to answer questions about the return as it is processed.

  2. No action is required on amended returns.

  3. Take the following actions when an entry is present in the Paid Preparer Checkbox:

    If ... Then ...
    Only the "Yes" box is checked, Take no action.
    The "No" box is checked; neither box is checked; or, both boxes are checked, Circle the Paid Preparer's Telephone Number, if present. ( See Figure 3.11.14-55. )

    Figure 3.11.14-55
    Paid Preparer Checkbox Indicator = No
    Please click here for the text description of the image.

    Paid-Preparer Checkbox Indicator = "No"

3.11.14.25  (01-01-2010)
♦Paid Preparer Section♦

  1. The Paid Preparer Section is located to the right of and below the Fiduciary's Signature area near the bottom of Forms 1041, 1041-QFT, and 1041-N.

3.11.14.25.1  (01-01-2010)
♦Paid Preparer SSN or PTIN♦

  1. The Paid Preparer's Social Security Number (SSN) or Preparer's Tax Identification Number (PTIN) is located to the right of the Preparer's Signature at the bottom-right corner of Form 1041, 1041-QFT and 1041-N.

  2. No action is required on amended returns.

  3. The Preparer's SSN must be a nine-digit number. The SSN cannot be all zeroes or all nines.

  4. A PTIN is a valid entry in the Preparer's Social Security Number area at the bottom of Form 1041, 1041-QFT and 1041-N. The PTIN begins with the alpha "P" followed by an eight digit number (e.g., PXXXXXXXX).

  5. Circle the Preparer's SSN or PTIN if it is invalid.

3.11.14.25.2  (01-01-2010)
♦Paid Preparer EIN♦

  1. The Paid Preparer's EIN is located below the Preparer's SSN/PTIN at the bottom-right corner of Form 1041, 1041-QFT and 1041-N (Page 1).

  2. No action is required on amended returns.

  3. The Preparer's EIN must be a nine-digit number. The EIN cannot be all zeroes or all nines.

  4. Circle the Preparer's EIN if it is invalid.

3.11.14.25.3  (01-01-2010)
♦Paid Preparer Phone Number♦

  1. The Paid Preparer's Phone Number is located below the Paid Preparer's EIN at the bottom right corner of Form 1041, 1041-QFT and 1041-N.

  2. No action is required on amended returns.

  3. If a complete Paid Preparer Phone Number is located on the Paid Preparer's Phone number Line, no editing of this line is necessary.

  4. If the return is for a tax period prior to 2001, circle the phone number.

  5. If the Paid Preparer's Phone Number is incomplete, illegible or less than 10 digits, quickly review the return and all attachments.

    Note:

    If more than 10 digits are present, continue processing the return. ISRP will input the first 10 digits only.

    If ... Then ...
    A complete Paid Preparer Phone Number is located elsewhere on the return or attachments, Edit to the " Phone No." line. ( See Figure 3.11.14-56. )
    A complete Paid Preparer Telephone Number is not located or the number is illegible, Circle the incomplete or illegible phone number. ( See Figure 3.11.14-56.)

    Figure 3.11.14-56
    Edit of Paid Preparer Phone Number
    Please click here for the text description of the image.

    Editing Paid Preparer Phone Number

3.11.14.26  (01-01-2010)
Schedule G (Form 1041), Lines 1a through 1d

  1. Schedule G (Form 1041) is located in the middle of Page 2 of Form 1041.

3.11.14.26.1  (01-01-2010)
Line 1a of Schedule G (Tax Per Tax Rate or Schedule D)

  1. The taxpayer must enter the Tax from the Tax Rate Schedule or Line 34 of Schedule D (Form 1041) to Line 1a of Schedule G (Form 1041).

  2. The taxpayer should enter the lesser of the Tax from the Form 1041 Tax Rate Schedule or the amount from Line 34 in Part V of Schedule D (Form 1041) to Line 1a of Schedule G (Form 1041).

    If Line 1a is blank ... Then ...
    Part V, Schedule D is attached with a positive entry on Line 34, Edit the amount from Line 34, Schedule D to Line 1a, Schedule G.
    There is no entry or a negative entry on Line 34, Schedule D, Continue editing.
    Schedule D is not attached, Continue editing.

  3. Form 8824 must be attached if Schedule D (Form 1041) or Form 4797 (Sales of Business Property) is attached to Form 1041 and the filer has notated " RELATED PARTY LIKE-KIND EXCHANGE" on Schedule D or Form 4797.

    1. If Form 8824 is attached with an amount greater than zero on Line 22 and Schedule D is not present, correspond for the missing Schedule D.

    2. Edit CCC "1" if Form 8824 is attached.

    3. If Form 8824 is not attached, correspond.

  4. For Schedule D editing instructions, See IRM 3.11.14.34.

  5. For prior year editing instructions, See IRM 3.11.14.42. and See IRM 3.11.14.42.2.4.

3.11.14.26.2  (01-01-2010)
Line 1b of Schedule G (Form 4972)

  1. Tax on Lump-Sum Distributions are claimed on Line 1b of Schedule G ( Form 1041).

  2. Verify the amount claimed on Line 1b of Schedule G with Line 30 of Form 4972 (or Line 7 and 29 if an entry is not present on Line 30).

    1. If the amounts on Schedule G and Form 4972 are not equal, edit the lesser amount to Line 1b of Schedule G.

  3. Form 4972 must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 1b of Schedule G.

    If ... Then ...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 4972 is not attached, Correspond for the missing Form 4972.

3.11.14.26.3  (01-01-2010)
Line 1c of Schedule G (Alternative Minimum Tax – Schedule I)

  1. Alternative Minimum Tax, Schedule I ( Form 1041 ) can be claimed on Schedule G, Line 1c of Form 1041.

  2. Only one Schedule I can be processed. If more than one is attached, determine the correct Schedule I and "X" those schedules not used.

  3. Compare the amount claimed on Line 1c of Schedule G with Line 56 of Schedule I (Form 1041).

    1. If the amounts on Schedule G and Schedule I are not equal, edit the lesser amount to Schedule G, Line 1c.

  4. Schedule I (Form 1041) must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Schedule G, Line 1c. ( See IRM 3.11.14.33. )

    If ... Then ...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule I is not attached, Correspond for the missing schedule.

  5. If Schedule I (Form 1041) is attached but no amount is claimed on Schedule G, Line 1c, edit the amount from Line 56 of Schedule I (Form 1041) to Line 1c of Schedule G.

  6. For prior year conversion instructions, See IRM 3.11.14.42.2.2.

3.11.14.26.4  (01-01-2010)
Line 1d of Schedule G (Total Schedule G Tax)

  1. Line 1d of Schedule G is derived by adding Lines 1a through 1c.

  2. If Line 1d is blank but an entry is present on any of Lines 1a through 1c, edit the total of these three lines to Line 1d.

    Note:

    For TY 1999 and prior, Line 1d of Schedule G was Line 1c.

3.11.14.27  (01-01-2010)
Schedule G (Form 1041), Lines 2a through 2d

  1. This subsection provides instructions for editing Lines 2a through 2d of Schedule G ( Form 1041).

3.11.14.27.1  (01-01-2010)
Schedule G, Line 2a – Form 1116 (Foreign Tax Credit)

  1. The Foreign Tax Credit ( Form 1116) can be claimed on Line 2a of Schedule G ( Form 1041 ).

  2. Form 1116 must be attached to Form 1041 if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 2a, Schedule G.

    If ... Then ...
    Line 2a entry is ≡ ≡ ≡ or more and Form 1116 is not attached Edit MSC "30" .
    Line 2a entry is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more, Edit Audit Code "1" .

3.11.14.27.2  (01-01-2010)
Schedule G, Line 2b – Other Nonbusiness Credits

  1. Line 2b of Schedule G ( Form 1041) is used to claim Other Nonbusiness Credits. Filers must attach the applicable form(s) to Form 1041 to verify the credit amount claimed.

  2. The valid forms for Line 2b are:

    • Form 8910, Alternative Motor Vehicle Credit

    • Form 8911, Alternative Fuel Vehicle Refueling Property Credit

    Note:

    For TY 2000 and prior, Line 2b was used to claim the Non-Conventional Source Fuel Credit (computation sheet) and Qualified Electric Vehicle Credit (Form 8834). For TY 2005, Form 8907, Nonconventional Source Fuel Credit, was required.

  3. If an entry is present on Line 2b of Schedule G ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , the applicable form(s) to support the amount claimed must be attached to Form 1041.

    If ... Then ...
    The supporting Form 8910 and/or Form 8911 is attached to Form 1041, Verify the Line 2b amount with the amount claimed on:

    • Line 21 - Form 8910

    • Line 23 - Form 8911
    Line 2b equals the amount(s) claimed on the attached form(s), Continue editing the return.
    Line 2b does not equal the amount(s) shown on the form(s), Edit the amount claimed on the form(s) to Line 2b of Schedule G.
    The supporting documentation is not attached, Correspond to secure the missing form(s).

3.11.14.27.3  (01-01-2010)
Schedule G, Line 2c (General Business Credits)

  1. Line 2c of Schedule G is used by taxpayers to claim General Business Credits (GBC).

  2. If Form 3800 is required but missing. Edit MSC "43" or correspond when two or more MSCs apply.

  3. Form 3800 is required when A "CARRYFORWARD CREDIT" of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is notated on Form 1041 and when:

    1. A 2008 and subsequent tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c.

    2. A 2007 tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • A credit is indicated other than (Form 5884, 6478, 8835-Section B, 8844, or 8846).

    3. A 2006 tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • A credit is indicated other than (Form 6478, 8835-Section B, or 8844).

    4. A 2005 tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • More than one credit is indicated other than (Form 6478, 8835-Section B, or 8844).

    5. A 2004 tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • More than one credit is indicated other than (Form 8844, 8835-Section B, or 8884).

    6. A 2003 or 2002 tax return has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • More than one credit is indicated other than (Form 8844 or 8884).

    7. A 2001 - 1998 tax return has an entry of $500 or more on Schedule G, Line 2c and either of the conditions below is present:
      • The Form 3800 box is checked.
      • More than one credit is indicated other than (Form 8844).

  4. When a General Business credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not supported by the applicable form, correspondence action may be required.

    • If supporting documentation is missing for only one credit, edit the applicable MSC. ( See IRM 3.11.14.9.5.)

    • If supporting documentation is missing for two or more credits of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , correspond.

    • If supporting documentation is missing for an unidentified amount on Schedule G, Line 2c, correspond.

      Exception:

      Per taxpayer's instructions, Forms 8826, 8847, 8874, 8881, 8896, 8906, 8908, 8910, 8911, 8923, and 8933 are not required to be attached to Form 1041. However, the credit must be reported directly on the applicable line on Form 3800. Do not correspond.

  5. Review Schedule G, Line 2c for the following conditions:

    1. If Line 2c is blank, and Form 3800 is attached, edit the amount from Line 32 of Form 3800 to this line.

    2. If Line 2c has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 3800 is not attached, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit MSC "43" .

    3. If Line 2c, Schedule G and Line 32 of Form 3800 do not equal, and if the difference is not supported by another credit, edit the lesser of Line 2c and Line 32 onto Schedule G, Line 2c.

3.11.14.27.4  (01-01-2010)
Schedule G, Line 2d – Form 8801 (Prior Year Minimum Tax Credit)

  1. Form 8801 credit can be claimed on Form 1041.

  2. A Form 8801 must be attached if an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 2d of Schedule G ( Form 1041).

    Note:

    The Prior Year Minimum Tax Credit ( Form 8801) cannot be claimed on Form 3800 .

    If ... Then ...
    Form 8801 is attached,

    1. Compare the amount claimed on Form 1041 to Form 8801.

    2. If the amounts on Form 1041 and Form 8801 are not equal and if the difference is not supported by another credit, edit the lesser amount to Line 2d of Schedule G.

    The credit claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 8801 is not attached,

    1. Edit MSC "46" .

3.11.14.28  (01-01-2010)
Unclaimed Credits

  1. Taxpayers sometimes file a credit form (e.g., Form 1116, Form 2439, etc.) attached to their Form 1041 but do not claim the credit on Form 1041 itself.

    1. Check Line 13 of Schedule K–1 to see if the credit has been used as a distribution to the beneficiaries.

      Caution:

      It is not necessary to math verify that all of the credit has been distributed on Schedule K-1.

    If ... Then ...
    A distribution is indicated on Schedule K–1, Do not edit the amount to Form 1041.
    A distribution is not indicated on Schedule K–1, Follow the specific instructions for processing the credit form received.

3.11.14.29  (01-01-2010)
Schedule G (Form 1041), Lines 3 through 5

  1. This subsection provides instructions for editing Lines 3 through 5 of Schedule G ( Form 1041).

3.11.14.29.1  (01-01-2010)
Schedule G, Line 3 (Total Credits)

  1. Line 3 of Schedule G is derived by adding Lines 2a through 2d and write-in credits from Form 8912, Credit to Holders of Tax Credit Bonds.

  2. If Form 1041, Schedule G, Line 3 contains an amount of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ refer the return for Criminal Investigation review following local procedures.

  3. The filer may notate one of the following credits on the dotted portion of Line 3:

    • BAB (Build America Bond)

    • CREB (Credit for Clean Renewable Energy)

    • GTCB (Gulf Tax Credit Bonds)

    • MTCB (Midwestern Tax Credit Bond)

    • NCREB (New Clean Renewable Energy Bond)

    • QECB (Qualified Energy Conservation Bond)

    • QFCB (Qualified Forestry Conservation Bond)

    • QSCB (Qualified School Construction Bond)

    • QZAB (Qualified Zone Academy Bond)

  4. If the taxpayer has notated BAB, "CREB" , " GTCB" , "MTCB" , "NCREB" , "QECB" , "QFCB" , "QSCB" , or "QZAB" on the dotted portion of Line 3, process as follows:

    1. Add the entries on Lines 2a through 2d of Schedule G and compare that total to the entry on Line 3 of Schedule G.

    If ... Then ...
    The entry on Line 3 does not equal the total of Lines 2a through 2d,

    1. Delete the Line 2d amount.

    2. Add the original Line 2d amount to the difference between Line 3 and the total of Lines 2a through 2d.

    3. Edit this new amount to the left of the "X" .

    The entry on Line 3 equals the total of Lines 2a through 2d, Continue editing the return. .

    Note:

    Form 8912 must be attached if the entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Correspond if missing.

3.11.14.29.2  (01-01-2010)
Schedule G, Line 4 (Net Tax)

  1. Line 4 of Schedule G is derived by subtracting Line 3 from Line 1d.

  2. This line is not transcribed and does not require perfection.

3.11.14.29.3  (01-01-2010)
Schedule G, Line 5 (Recapture Taxes)

  1. Line 5 of Schedule G is used to report Recapture of Investment Credits. The following credits can be recaptured:

    • Recapture of Investment Credits from Form 4255

    • Recapture of Low-Income Housing Credit from Form 8611

    • Recapture of Qualified Electric Vehicle Credit " QEVCR"

    • Recapture of Indian Employment Credit "IECR " from Form 8845)

    • Recapture of New Markets Credit "NMCR"

    • Recapture of the Credit for Employer-provided Child Care Facilities "ECCFR"

  2. If Schedule G, Line 5 Recapture taxes box for Form 4255, Recapture of Investment Credit is checked or Form 4255 is attached:

    If ... Then ...
    Line 5 of Schedule G and Line 13 of Form 4255 amounts are not equal, Edit the lesser amount to Line 5 of Schedule G.
    The amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 4255 is not attached, Edit MSC "33" .
    Form 4255 is attached but no amount is claimed on Line 5 of Schedule G, Edit the amount from Form 4255 to Line 5.

    Exception:

    Do not edit the Form 4255 amount to Line 5 of Schedule G if the amount on Form 4255 is also entered on Schedule K–1, Line 13 (Code "T" ) as a distribution to the beneficiary.

  3. If Schedule G, Line 5 Recapture taxes box for Form 8611, Recapture of Low Income Housing Credit is checked or Form 8611 is attached:

    If ... Then ...
    Line 5 of Schedule G and Line 8 of Form 8611 amounts are not equal, Edit the lesser amount to Line 5 of Schedule G.
    The amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 8611 is not attached, Edit MSC "45" .
    Form 8611 is attached but no amount is claimed on Line 5 of Schedule G, Edit the amount from Form 8611Line 8 to Line 5.

    Exception:

    Do not edit the Form 8611 amount to Line 5 of Schedule G if the amount on Form 8611 is also entered on Schedule K–1, Line 13 (Code "T" ) as a distribution to the beneficiary.

    Note:

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

3.11.14.30  (01-01-2010)
Schedule G (Form 1041), Line 6 – Schedule H, Form 1040 (Household Employment Taxes)

  1. The Household Employment Tax (Schedule H, Form 1040) can be claimed on Form 1041.

  2. Schedule H must be attached to Form 1041 if an entry is present on Line 6 of Schedule G. ( See Figure 3.11.14-57. )

    Figure 3.11.14-57

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

    Schedule H (Reported on Line 6 of Schedule G)

    1. If an entry is present on Line 6 of Schedule G but a Schedule H is not present, issue Letter 177C to correspond for the missing Schedule H via Form 3696-A (IDRS Correspondence Action Sheet). Enter the following in the "Fill-Ins" Section of Form 3696-A:
       
      "Please complete the enclosed Schedule H (Form 1040) to support your entry on Form 1041, Schedule G, Line 6 (Household Employment Tax). Your Form 1041 cannot be processed as submitted without a completed Schedule H (Form 1040)."

    2. If no entry is present on Line 6 of Schedule G but Schedule H is attached, edit the amount from Line 27, Schedule H on Line 6 of Schedule G.

  3. Per the Social Security Domestic Employee Reform Act of 1994 (SSDERA), certain taxpayers may legally file Schedule H (Form 1040) without a corresponding Form 1040 or Form 1041. For procedures for processing loose-filed Schedule H's, See IRM 3.11.14.36.3.

3.11.14.31  (01-01-2010)
Schedule G (Form 1041), Line 7 (Total Tax)

  1. Line 7 of Schedule G is the total of Lines 4 through 6 of Schedule G. The taxpayer is instructed to carry the amount from Line 7 to Line 23 of Form 1041 (Page 1). Line 7 may include the following "write-in" notations and the amount of tax (on the dotted portion of line):

    • "Section 641(c)" (Tax on electing small business trusts (ESBTs))

    • "Section 453(l) interest" or "Section 453A(c) interest" (Interest on deferred tax attributable to installment sales of certain timeshares and residential lots and certain nondealer real property installment obligations)

    • "From Form 4970" (Tax on Accumulation Distribution of Trusts)

    • "From Form 8697" (Interest Computation Under the Look-Back Method for Completed Long-Term Contracts)

    • "From Form 8866" (Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method)

    • "1260(b)" (Interest on deferral of gain from certain constructive ownership transactions)

    • "From Form 5329" (Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts)

  2. If the taxpayer writes one of the above "notations" on the dotted portion of Line 7 edit as follows:

    If ... Then ...
    Taxpayer has notated any of the following on the dotted portion of Line 7 and included the notated amount on Line 7 and Line 23 ( Form 1041):

    • ESBT or Sec. 641(c)

    • Section 453(l) or Section 453A(c)

    • From Form 4970

    • From Form 8697

    • From Form 8866

    • 1260(b)

    • From Form 5329

    1. Allow the entry.

    2. Continue editing the return.
    Taxpayer has notated any of the following on the dotted portion of Line 7 and included the notated amount on Line 7, but did not include the amount on Line 23 (Form 1041):

    • ESBT or Sec. 641(c)

    • Section 453(l) or Section 453A(c)

    • From Form 4970

    • From Form 8697

    • From Form 8866

    • 1260(b)

    • From Form 5329

    		 Increase Line 23 ( Form 1041) by the amount written in on Line 7 (Schedule G).
    The taxpayer has notated any of the following on the dotted portion of Line 7, but writes in the amount separate from the Line 7 amount:

    • ESBT or Sec. 641(c)

    • Section 453(l) or Section 453A(c)

    • From Form 4970

    • From Form 8697

    • From Form 8866

    • 1260(b)

    • From Form 5329

    		 Increase Line 23 ( Form 1041) by the amount written in separately from the Line 7 amount (if the taxpayer has not already done so).

  3. Effective for TY 2002, the taxpayer should check the " ESBT" box in Section "A" (Type of Entity) of Form 1041 OR they may notate "ELECTING SMALL BUSINESS TRUST" , "ESBT" , or "IRC Section 641(c)" on the dotted portion of Line 7 and include the ESBT amount in the Line 7 (Total Tax) calculation.

    Reminder:

    Edit ESBT Indicator "1" in the left margin next to Line 10 on Form 1041 in "2 - 1 " format. See IRM 3.11.14.9.2.

3.11.14.32  (01-01-2010)
Other Information Section (Page 2)

  1. The "Other Information" Section of Form 1041 is located at the bottom of Page 2 of Form 1041.

3.11.14.32.1  (01-01-2010)
Line 3 - Interest From Foreign Country

  1. Filers are required to report if they had activity in a foreign country at any time during the tax year on Line 3 of the "Other Information " Section (Page 2 of Form 1041).

  2. ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡

3.11.14.32.2  (01-01-2010)
Line 4 - Distribution From Foreign Country

  1. Filers are required to report if they received a distribution from, were a grantor of, or transferor to a foreign trust on Line 4 in the "Other Information" Section (Page 2 of Form 1041).

  2. If the "Yes" box is checked and Line 18 (Income Distribution) or Line 22 (Taxable Income) of Form 1041 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit Audit Code "≡ ≡ ≡ " .

3.11.14.32.3  (01-01-2010)
Line 9 - Generation Skipping Trust

  1. Filers are required to report that they are a Generation Skipping Trust on Line 9 in the "Other Information" Section (Page 2 of Form 1041).

    If... And... Then...
    One box is checked in Section A of Form 1041,   Edit as instructed in See IRM 3.11.14.12.3. , regardless of the entry on Line 9 in the Other Information Section (Page 2 of Form 1041)
    No boxes are checked or multiple boxes are checked in Section A, The "Yes" box is checked on Line 9 in the "Other Information" Section (Page 2 of Form 1041) Edit Fiduciary Code "3" and Trust Code " 1" .
    No boxes are checked or multiple boxes are checked in Section A, The "Yes" box is not checked on Line 9 in the "Other Information" Section (Page 2 of Form 1041) Determine if Form 1041 contains an indication that the return is for a "GENERATION SKIPPING TRUST" . ( See IRM 3.11.14.12.3.)
    If Form 1041 contains an indication that the return is for a Generation Skipping Trust,   Edit Fiduciary Code "3" and Trust Code " 1" .

3.11.14.33  (01-01-2010)
Schedule I (Form 1041) – Alternative Minimum Tax

  1. Alternative minimum tax (AMT) is reported on Schedule I ( Form 1041).

  2. Only one Schedule I can be processed. If more than one is attached, "X" those schedules not used.

  3. A Schedule I ( Form 1041) must be attached to Form 1041 if an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 1c Schedule G, Form 1041.

    If ... Then ...
    The amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule I is not attached, Correspond for the missing schedule.

  4. If a current year Schedule I (Form 1041) is attached to Form 1041, perfect Lines 24, 25, 26 and 53 as necessary. See Exhibit 3.11.14-2., for transcription lines.

    Note:

    "X" any prior year Schedule I that supports Form 8801 (Schedule G, Line 2d on a current year Form 1041).

  5. Do not bracket any entries on Schedule I. ISRP will transcribe all fields as positive and the Form 1041 program will convert Line 24 to negative.

  6. For specific prior year editing instructions, See IRM 3.11.14.42.

3.11.14.34  (01-01-2010)
Schedule D (Form 1041) – Capital Gains and Losses

  1. Only one Schedule D can be processed. If more than one is attached, take the following actions.

    1. Combine related transcription amounts onto one schedule. " X" those schedules not used.

    2. If "Alternative minimum tax" (AMT) is notated on one or more of the multiple Schedule D's, See IRM 3.11.14.16.5.(6).

  2. A Schedule D (Form 1041) must be attached to Form 1041 if an amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 4 of Form 1041.

    Caution:

    Only a Schedule D ( Form 1041 is acceptable. Schedule D ( Form 1041) cannot be substituted by a Schedule D from any other tax return (i.e., Forms 1040, 1065, 1120, etc.).

    If Schedule D is not attached and ... Then ...
    The amount on Line 4 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Correspond for the missing schedule.
    Form 8824 is attached with an amount greater than zero on Line 22, Correspond for Schedule D, regardless of the entry on Line 4 of Form 1041.

    Reminder:

    Edit CCC "1" when Form 8824 is attached.

    Form 4952 is attached and an amount is present on Line 4g ( Form 4952), ( See IRM 3.11.14.35. ) Correspond for Schedule D.

  3. When Schedule D (Form 1041) is attached the following lines will be transcribed from Schedule D, Part III Column 2, Page 2:

    • Line 13 (Net Short-Term Gain or Loss) -- Positive or negative.

    • Line 14a (Net Long-Term Gain or Loss) -- Positive or negative.

    • Line 14b (Unrecaptured Section 1250 Gain) -- Positive only. Do NOT "X" if negative.

    • Line 14c (28% Rate Gain or Loss) -- Positive or negative.

    • Line 15 (Total Net Gain or Loss) -- Positive or negative.

    • Line 32 (Schedule D Tax) -- Positive only. Do NOT "X" if negative.

    Note:

    See Exhibit 3.11.14-3., for additional information.

  4. Line 13(2). If an amount is present on Line 5 and Part III, Column (1) and Column (2) are blank, edit the amount from Line 5 to Line 13(2). Bracket if negative. Include the amount from Line 1b, column (f ), of Schedule D-1 if it has not already been included on Line 1b, and recompute Line 5.

  5. Line 14a(2) - If an amount is present on Line 12 and Part III, Column (1) and Column (2) are blank, edit the amount from Line 12 to Line 14a(2). Bracket a negative. Include the amount from Line 6b, column (f ), of Schedule D-1 if it has not already been included on Line 6b, and recompute Line 12.

  6. Line 15(2) - If Line 15(2) is blank and there is an amount present on Line 13(2) or Line 14a(2) compute the total of Line 13(2) and Line 14a(2) and edit the total to Line 15(2). Bracket if negative. ( See Figure 3.11.14-58.)

  7. If Schedule D, Page 2 is missing "dummy" Page 2 using the following procedures:

    Exception:

    Do not " dummy" a Schedule D if corresponding for other missing return items. Instead, include the request for Schedule D in the correspondence to the filer.

    If ... Then ...
    The Line 5 amount equals Line 4 (Form 1041) and no amount on Line 12,

    1. Edit the Line 5 amount to Line 13(2) and 15(2).

    2. Bracket if negative.
    The Line 12 amount equals Line 4 (Form 1041) and no amount on Line 5,

    1. Edit the Line 12 amount to Line 14a(2) and 15(2).

    2. Bracket if negative.
    The totals of Line 5 and Line 12 equals Line 4 (Form 1041),

    1. Edit the Line 5 amount to Line 13(2).

    2. Edit the Line 12 amount to Line 14a(2).

    3. Edit the total to Line 15(2).

    4. Bracket if necessary.

    Figure 3.11.14-58
    Edit of Schedule D lines 13, 14a and 15 column 2
    Please click here for the text description of the image.

    Schedule D

  8. Line 15(3) - Line 15(3) is not a transcription line, but it is used to verify a positive amount (or a negative amount if Page 2 Line 16 is blank or missing) on Line 4, Form 1041. If Line 15(3) is blank and an amount is present on Line 15(1) and Line 15(2), compute the total of Line 15(1) and Line 15(2) to verify Line 4, Form 1041.

  9. Line 34 of Schedule D is not a transcription line, but if an amount is present on Line 34 of Schedule D and Line 1a of Schedule G, page 2 of Form 1041 is blank, edit the amount on Line 34 of Schedule D to Line 1a of Schedule G, page 2 of Form 1041.

  10. For instructions for converting a Schedule D filed for TY 2003 or prior, See IRM 3.11.14.42.2.4.

    Reminder:

    Only entries in Column 2 on Schedule D (page 2) require conversion.


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