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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 16. Corporate Income Tax Returns (Cont. 1)

3.11.16  Corporate Income Tax Returns (Cont. 1)

3.11.16.8 
Special Processing Codes

3.11.16.8.1 
♦ Computer Condition Codes ♦

3.11.16.8.1.2  (01-01-2010)
♦ CCC "B" – Schedule M-3 ♦

  1. Edit CCC "B" when the corporation checks the Schedule M-3 box on:

    1. Form 1120, Page 1, Box A, 4.

    2. Form 1120-C, Page 1, Box A, 2.

    3. Form 1120-F, Page 1, Schedule M-3 Box

    4. Form 1120-L, Page 1, Box A, 3.

    5. Form 1120-PC, Page 1, Box A, 3.

  2. Edit CCC "B" if Schedule M-3 is attached to Form 1120, 1120-C, 1120-L, Form 1120-F or 1120-PC.

    Note:

    For Form 1120, edit Audit Code "8" if Schedule M-3 is attached. See Form 3892, Line 19 – Audit Codes, IRM 3.11.16.9.20 .

3.11.16.8.1.3  (01-01-2010)
♦ CCC "D" –
Reasonable
Cause for
Failing to
Pay Timely

  1. Do not edit CCC "D" if the taxpayer requests abatement for "Failing to Pay Timely" when the return is submitted. Send Letter 1382C to inform the taxpayer of the proper procedure to follow to request penalty abatement, if, and when a penalty is assessed.

  2. Edit CCC "D" when the return is stamped: "DO NOT ASSESS FAILURE TO PAY PENALTY" .

  3. Edit CCC "D" on a " Final" , Balance Due return if the Received Date is after the short period due date but on or before the regular full tax period due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  4. CCC "D" should be edited when a return has the special due date for "Co-Op" 1120 returns. See CCC "R" – Reasonable Cause for Failing to Timely File Return, IRM 3.11.16.8.1.13(2) .

  5. Edit CCC "D" if a corporation attaches a statement indicating the corporation qualifies for an automatic 3 month extension under IRC Section 1.6081-5 or indicates one of the following:

    • The foreign corporation maintains an office or place of business in the United States.

    • The domestic corporation transacts its business and keeps its books and records of account outside the United States and Puerto Rico, or

    • The domestic corporation's principal income is from sources within the possessions of the United States.

    Exception:

    Do not edit CCC "D" if the balance due is paid after the 15th day of the 6th month following the Tax Period ending date.

  6. Do not edit CCC "D" when pre-computed penalty is shown on the return.

3.11.16.8.1.4  (01-01-2010)
♦ CCC "F" – Final Return ♦

  1. Edit CCC "F" when the "Final Return" box is checked or there is another indication the corporation is not liable for filing future returns. Notations may include (but are not limited to):

    • Final

    • Deceased

    • Out-of Business

    • Liquidation

    • Exempt under IRC Section 501(c)(3)

    • Dissolved

      Note:

      The presence of Form 966 is an indication of a possible dissolution. If Form 966 is attached, compare Tax Periods in Box 7A to the Form 1120 being edited. If the same and the Entity Section of Form 966 is for the parent corporation, edit CCC "F" .

    • Cites IRC Section 708(b)(1)(B)

    • Notates "Filed in accordance with Rev. Proc. 2003-84"

  2. If a prepaid credit* is claimed on a short period "Final" return, enter Action Code "342" or CCC "U" on the return. See Short Period Returns – With Prepaid Credits, IRM 3.11.16.6.8.
    *(Form 1120, Line 32a, 32b, or 32e or applicable line on other Form 1120 series.)

3.11.16.8.1.5  (01-01-2009)
♦ CCC "G" –
Amended Return ♦

  1. See Amended Returns, IRM 3.11.16.2.9 .

3.11.16.8.1.6  (01-01-2010)
CCC "I" –
Form 6781,
Tax Straddles
and Future
Contracts

  1. CCC "I" is valid for Form 1120, Form 1120-C, Form 1120-F, Form 1120-L, and Form 1120-PC.

  2. Edit CCC "I" when Form 6781 is present.

    Note:

    CCC "I" should be edited as a capital in block style to distinguish if from CCC "1" .

3.11.16.8.1.7  (01-01-2010)
CCC "K" –
Form 8697

  1. Edit CCC "K" when Form 8697 is attached and shows a balance due in Part I, Line 10 and/or Part II, Line 11. The tax will be claimed on Form 1120, Schedule J, Line 9*. If Form 8697 is missing, correspond for the missing form.
    *(Form 1120, Schedule J, Line 10 for 2005–2001.)

3.11.16.8.1.8  (01-01-2009)
CCC "L" –
Treaty Based
Positions

  1. Edit CCC "L" when Form 8833, Treaty-Based Return Position Disclosure Under IRC Section 6114 or 7701(b) is attached.

    Note:

    Edit Audit Code "2" if Form 8833 is attached to Form 1120, Form 1120-PC, Form 1120-REIT, or Form 1120-RIC. See Form 3892, Line 19 – Audit Codes, IRM 3.11.16.9.20.

3.11.16.8.1.9  (01-01-2009)
CCC "N" –
Joint
Committee
Case

  1. Edit CCC "N" , Joint Committee Case, when an unusual credit ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is claimed on Lines 32a through 32g of Form 1120 (or equivalent lines on other 1120 series returns).

  2. Unusual credits are defined as follows:

    • Form 1120-PC, Line 14h states: "By reciprocal for tax paid by Attorney-in-Fact under Section 835(d)" .

    • A credit claimed under IRC Section 1341 or a "Claim of Right" for refund of excessive prior year taxes.

    • Credits claimed by minority shareholder corporations under IRC Section 337(d).

    • Credits claimed under IRC Section 1383 in a subsequent year for a refund of excessive prior year taxes.

    • Randomly entered credits in Line 32 area notated as "Claim of Right" , "Reg 1.1341" , or "Reg 1.337" .

  3. Usual credits are defined as follows:

    • A refundable credit normally found on Lines 32a through 32g.

    • Form 7004 payment.

    • Estimated Tax payments.

    • Credit from Regulated Investment Company.

    • Fuel Tax Credit present on Line 32f(2) (Line 32g for 2004 and prior).

    • A refundable credit claimed with or without Form 8288 or 8288A attached.

3.11.16.8.1.10  (01-01-2010)
CCC "O" –
Module
Freeze

  1. CCC "O" is entered when a Pre-Settlement Manual Refund will be made and a Form 3753, Form 5792, or Form 12857 is attached. Verify that the Name Control, EIN, and Tax Period on the return are the same as the data on the form.

    1. Research to determine if "TC 840" (Manual Refund Transaction) has posted:

      If... Then...
      "TC 840" has posted, Edit CCC "O" and continue processing.
      "TC 840" has not posted,

      1. Enter Action Code "341" for Form 1120, 1120-C, 1120-F, 1120-H, 1120-REIT, or 1120-RIC to issue Manual Refund.

      2. All other returns edit CCC "U" and attach Form 4227. Check the "Accounting" box on Form 4227.


  2. Edit CCC "O" if there is an entry on:

    1. Form 1120, Line 32c.

    2. Form 1120-C, Line 29c.

    3. Form 1120-F, Line 5c.

    4. Form 1120-FSC, Line 2c.

    5. Form 1120-L, Line 29e.

    6. Form 1120-ND, Line 14c.

    7. Form 1120-PC, Line 14e (Line 16e for 1999–1998).

    8. Form 1120-REIT, Line 24c.

    9. Form 1120-RIC, Line 28c.

    10. Form 1120-SF, Line 16c.

3.11.16.8.1.11  (01-01-2009)
CCC "P" – BMF Mail Indicator

  1. Edit CCC "P" on Form 1120, 1120-F, or 1120-H if:

    1. The return has a unique identifier "(77)" in the top left margin next to the literal "Internal Revenue Service" . See Figure 3.11.16-13, or

    2. The taxpayer is requesting a tax package. (Do not edit CCC "P" if the request is for a form other than the return being filed.)

    Note:

    CCC "P" is not required on final or amended returns.

    Figure 3.11.16-13
    CCC P - BMF Mail Indicator
    Please click here for the text description of the image.

    CCC P - BMF Mail Indicator

3.11.16.8.1.12  (01-01-2010)
♦ CCC "Q" – Return Filed Claiming TETR Only (Credit for Federal Telephone Excise Tax Refund, Form 8913) ♦

  1. CCC "Q" is edited on the corporate return when Form 8913, Credit for Federal Telephone Excise Tax Paid, is attached and the only entry on a 2006 tax return is shown on:

    • Form 1120, Line 32g,

    • Form 1120-C, Line 29g,

    • Form 1120-F, Line 5i,

    • Form 1120-FSC, Line 2h,

    • Form 1120-H, Line 23g,

    • Form 1120-L, Line 29i,

    • Form 1120-ND, Line 14f (dotted area),

    • Form 1120-PC, Line 14i,

    • Form 1120-REIT, Line 24g,

    • Form 1120-RIC, Line 28h,

    • Form 1120-SF, Line 16f (dotted area).

    Caution:

    Do not enter this code if there are any other monetary amounts on the return.

3.11.16.8.1.13  (01-01-2009)
♦ CCC "R" –
Reasonable
Cause for
Failing to File a
Timely Return ♦

  1. ≡ ≡ ≡ ≡ "" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Special Rules for Form 1120 Cooperatives: Certain non-farm Cooperative ("Co-Op" ) returns are filed on Form 1120 instead of the usual Cooperative Form 1120-C or 990-C. These filers are entitled to a return due date of 8 1/2 months following the end of the tax year. Both CCC "R" and CCC "D" should be edited to returns identified as 1120 Cooperatives. Indication of this status is made by the taxpayer and may include the word "Cooperative" in the name, along with notations such as:

    • IRC Sec. 6072 (d) (2),

    • References to "Subchapter T" of the Internal Revenue Code ("IRC" ),

    • IRC Sections 1381-1388 referenced,

    • IRS Regulations Section 6102-2(a) referenced.

      Note:

      If the word "Cooperative" is the only indicator, do not edit CCC "R" . It should be used in addition to one or more of the other indicators named above.

  3. Edit CCC "R" if a corporation attaches a statement indicating the corporation qualifies for an automatic 3-month extension under IRS Regulations Section 1.6081-5 or indicates one of the following:

    • The foreign corporation maintains an office or place of business in the United States.

    • The domestic corporation transacts its business and keeps its books and records of account outside the United States and Puerto Rico, or

    • The domestic corporation's principal income is from sources within the possessions of the United States.

    Exception:

    Do not edit CCC "R" if the return is filed after the 15th day of the 6th month following the Tax Period ending date.

  4. Edit CCC "R" on a " Final" return if the Received Date is after the short period due date but on or before the regular full tax period due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  5. Edit CCC "R" if there is an indication such as "DO NOT ASSESS FAILURE TO FILE PENALTY" on a secured return noted with "599" .

3.11.16.8.1.14  (01-01-2010)
CCC "T" –
Investor
Reporting of
Tax Shelter
Registration
Form 8271

  1. Edit CCC "T" when Form 8271 is attached to Form 1120, or Form 1120-C.

3.11.16.8.1.15  (01-01-2010)
CCC "U" –
Unprocessable
Document

  1. Edit CCC "U" on any Form 1120-FSC, Form 1120-L, Form 1120-ND, Form 1120-PC, or Form 1120-SF that has an unprocessable condition.

    Note:

    Action Codes are used for unprocessable conditions on Form 1120, Form 1120-C, Form 1120-F, Form 1120-H, Form 1120-REIT, and Form 1120-RIC.

  2. Input Transaction Code"599" with Closing Code"17" using Command Code FRM49.

3.11.16.8.1.16  (01-01-2009)
♦ CCC "W" –
Return Cleared by
Statutes ♦

  1. CCC "W" is used when the return has been cleared by Statute control. See Statute Returns, IRM 3.11.16.2.7.

3.11.16.8.1.17  (01-01-2010)
CCC "X" –
Refund/Settlement
Freeze

  1. Edit CCC "X" when the taxpayer indicates on the tax return a request that any balance left over after paying tax and/or penalties to be applied to another account. Take the following action to route the request to Accounts Management.

    1. Prepare Form 3465 and indicate in the "Routing" box "Adjustments" .

    2. Notate the requested action in the "Remarks" box.

    3. Attach a photocopy of Page 1 of the tax return to Form 3465.

    Reminder:

    Subtract the tax, penalties and interest amounts from the remittance amount if available.

3.11.16.8.1.18  (01-01-2009)
CCC "Y" –
Short Period
Return for
Change of
Accounting
Period

  1. CCC "Y" is edited for Change of Accounting Period. Enter only for short period returns due to change of accounting period (not due to initial or final filing). See Short Period – Editing Proof of Entitlement, IRM 3.11.16.6.3 through 3.11.16.6.8.

  2. If a prepaid credit* is claimed on a short period return, enter Action Code "342" or CCC " U" on the return. See Short Period Returns – With Prepaid Credits, IRM 3.11.16.6.8.
    *(Form 1120, Line 32a, 32b, or 32e or applicable line on other Form 1120 series.)

3.11.16.8.1.19  (01-01-2010)
CCC "1" –
Like-Kind
Exchange

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

3.11.16.8.1.20  (01-01-2010)
♦ CCC "3" –
" No Reply" to
Correspondence ♦

  1. Edit CCC "3" when the tax return is completely unprocessable.

3.11.16.8.1.21  (01-01-2009)
♦ CCC "4" –
IRC Section 6020(b)
Return ♦

  1. CCC "4" is not valid for Form 1120 series at this time.

3.11.16.8.1.22  (01-01-2009)
CCC "5" –
Bank Holding
Company
Tax Act

  1. Edit CCC "5" when there is a statement electing to make installment payments for a portion of the total tax attributable to the Bank Holding Company Tax Act. See Figure 3.11.16-14.

    Figure 3.11.16-14
    CCC 5 - Bank Holding Company Tax Act
    Please click here for the text description of the image.

    CCC 5 - Bank Holding Company Tax Act

3.11.16.8.1.23  (01-01-2009)
CCC "6" –
Possessions Tax Credit

  1. CCC "6" should be underlined to distinguish it from CCC "G" .

  2. CCC "6" is used to indicate IRC Section 936, Possessions Tax Credit filers. Enter code when the taxpayer indicates the above section and/or a Form 5735 is attached.

  3. The taxpayer will enter the credit on a 2007 Form 1120, Schedule J, Line 5b* and will attach the supporting schedule (Form 5735 or equivalent) to the return.
    *(Line 5b write-in for 2006, Line 6b for 2005–2000, Line 4b for 1999 and prior.)

3.11.16.8.1.24  (01-01-2010)
CCC "8" –
Waiver of
Estimated
Tax Penalty

  1. Edit CCC "8" when any of the following is present:

    1. Form 2220 is attached and Part II, Box 6 or Box 7 is checked. See Figure 3.11.16-15.

    2. Form 2220 is attached and any column on Schedule A, Line 38* is computed.
      *(Line 40 for 2006 and prior.)

    3. Form 1120, 1120-L, or 1120-PC indicates a "Section 847 Deduction" . Form 8816, also, indicates a "Section 847 Deduction" . See IRC Section 847 Deduction, IRM 3.11.16.2.10.

    4. Form 1120 includes a notation stating "Form 8816" with a corresponding entry for the amount of the deduction in the margin near Line 32b, Form 1120.

    5. Form 1120-L includes an entry on Line 29b and/or 29d.

    6. Form 1120-PC includes an entry on Line 14b and/or 14d.

    7. When the taxpayer's 1999 Form 2220 for Form 1120-REIT states across the top margin "Penalty Relief Under Notice 2000-5" .

    Figure 3.11.16-15
    CCC 8 - Waiver of Estimated Tax Penalty
    Please click here for the text description of the image.

    CCC 8 - Waiver of Estimated Tax Penalty

3.11.16.8.1.25  (01-01-2009)
CCC "9" –
Low-Income
Housing Form

  1. Edit CCC "9" when any of the following conditions exist:

    1. Schedule J, Line 9* box for Form 8611 is checked,
      *(Line 10 for 2005–2000, Line 8 for 1999–1995.)

    2. Form 8611 or Form 8693 is attached,

    3. Taxpayer notates "Form 8693" ,

    4. Form 8609 is attached (years 200412 and prior),

    5. Form 8609-A* is attached. *(Form 8609, Schedule A for 2003 and prior.)

    6. Form 8586 with entries on any of Lines 1 or 3 (Lines 1–4 for 2004 and prior).

3.11.16.8.2  (01-01-2010)
ABLM Code and Schedule M-3 Checkbox

  1. ABLM is not an acronym. The letters are a carry over from when Form 1120 was generic. The ABLM Code identifies a specific type of tax return. The ABLM letters are defined as follows:

    • A – Consolidated Tax Return

    • B – Personal Service Corporation

    • L – Life Insurance Tax Return

    • M – Mutual Fund Tax Return

  2. ABLM Codes are valid for Form 1120, Form 1120-REIT, and Form 1120-RIC.

  3. Edit an ABLM code in the margin by boxes A - 1, A - 2, and A - 3 to the left of the name line as instructed in paragraphs (4) through (7) below.

  4. There is no need to edit the ABLM Code on Form 1120-L or Form 1120-PC because it is computer-generated.

    Note:

    For Form 1120-REIT, and Form 1120-RIC, if no code applies, leave the area blank.

  5. If ABLM Code "010" is entered on Form 1120, the return must be batched as a "Consolidated Return" . If not reject for proper batching. Enter Action Code "610" if the return is numbered.

  6. Only one ABLM Code should be entered; edit in the following priority:

    • 400—Box A - 3

    • 010—Box A - 1a or A - 1b (Box A -1 for 2006 and prior)

    • 001—Box A - 2

    Note:

    If ABLM Code "400" is edited on a Consolidated Return, Form 851 processing procedures must also be followed. See Form 851 – Affiliations Schedule, IRM 3.11.16.16.3.

  7. Code "010" when any of the following apply (Form 1120 only):

    1. Box A - 1a or Box A - 1b (Box A -1 for 2006 and prior) is checked. See Figure 3.11.16-16a.

    2. Form 851 or Form 1122 is attached.

    3. Subsidiaries are listed on Form 7004.

  8. Code "001" when any of the following apply:

    1. Box A - 2, Page 1, Form 1120 is checked. See Figure 3.11.16-16b.

    2. Box B - 2, Page 1, Form 1120-REIT is checked.

    3. Box F, Page 1, Form 1120-RIC is checked.

    4. Schedule PH (Form 1120) is attached to Form 1120, 1120-REIT, or 1120-RIC.

    5. Form 1120, Page 3, Schedule J, Line 8* contains an entry.
      *(Line 9 for 2005–2000, Line 7 for 1999 an prior.)

    6. Form 1120-REIT, Page 3, Schedule J, Line 5* contains an entry.
      *(Line 6 for 2005 and prior.)

    7. Form 1120-RIC, Page 2, Schedule J, Line 5* contains an entry.
      *(Line 6 for 2005 and prior.)

    Note:

    If Box A - 2, Form 1120, Box B -2, Form 1120-REIT or Box F, Form 1120-RIC is checked and Form 1120, Schedule J, Line 8* has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , edit MSC "30" or correspond for Schedule PH if not attached. See Schedule J, Line 8 – Personal Holding Company Tax, IRM 3.11.16.10.16.1.
    *(Form 1120-REIT or Form 1120-RIC, Schedule J, Line 5.)

  9. Code "400" when any of the following apply:

    1. Box A - 3, Page 1, Form 1120 is checked.

    2. The box on Form 1120, Page 3, Schedule J, Line 2* is checked.
      *(Line 3 for 2005 and prior.)

    3. Box A, Page 1, Form 1120-A is checked.

    4. The box on Form 1120-A, Page 2, Part I is checked.

    Note:

    Also edit Personal Service Corporation Code "2" if the box on Form 1120, Page 3, Schedule J, Line 2* is checked.
    *(Line 3 for 2005 and prior.)

3.11.16.8.2.1  (01-01-2009)
Schedule M-3 Checkbox

  1. Edit Computer Condition Code "B" when the Box for Schedule M-3 is marked. See Figure 3.11.16-16c.

    1. Form 1120, Page 1, Box A, 4.

    2. Form 1120-C, Page 1, Box A, 2.

    3. Form 1120-F, Page 1, Schedule M-3 Box

    4. Form 1120-L, Page 1, Box A, 3.

    5. Form 1120-PC, Page 1, Box A, 3 (Box A, 2 for 2006).

  2. Edit Computer Condition Code "B" when Schedule M-3 is attached to Form 1120, Form 1120-C, Form 1120-F, Form 1120-L, or Form 1120-PC.

    Note:

    Audit Code "2" , " 7" and "8" may also be required for Form 1120. Audit Code "2" may be required for Form 1120-PC. See Form 3892, Line 19 – Audit Codes, IRM 3.11.16.9.20 .

  3. Schedule M-3 is required for returns with assets of $10,000,000 or more. Do not correspond for Schedule M-3 if the box is checked and Schedule M-3 is not attached.

    Figure 3.11.16-16

    ABLM Code and Schedule M-3 Checkbox
    Please click here for the text description of the image.

    ABLM Code and Schedule M-3 Checkbox

3.11.16.8.3  (01-01-2010)
♦ Initial Return Code ♦

  1. Initial Return Code is valid for Form 1120, Form 1120-REIT, and Form 1120-RIC.

  2. Edit an Initial Return Code "2" in the margin to the right of the Date Incorporated if any of the following conditions are met:

    1. The "Initial return" box under the entity area is checked.

    2. Page 1, Box B (1120-RIC), Box C (1120), Box D (1120-REIT) has a date incorporated which is within 12 months from the Tax Period ending date. See Figure 3.11.16-17a.

    3. There is a taxpayer notation of initial filing, such as, "First Return" , "New Corporation" , etc.

    4. The incorporation date is within 24 months from the Tax Period ending date (or is not shown) and the taxpayer's Balance Sheet, "Beginning of tax year" is blank or zeroes. See Figure 3.11.16-17b .

      Note:

      Do not edit Initial Return Code "2" if the Balance Sheet is missing or the Balance Sheet has been dummied.

    Figure 3.11.16-17
    Initial Return Code
    Please click here for the text description of the image.

    Initial Return Code

3.11.16.9  (01-01-2009)
Corporation Edit Sheet (ISRP Section 02) — Form 3892

  1. This chapter addresses the editing of Form 3892, Corporation Edit Sheet (ISRP Section 02). Form 3892 must be securely attached only to Page 1 of the return, under the Entity Section.

    Note:

    Because of major changes to Form 3892 line numbers, ensure the current revision dated 1-2007 is used. Lines 1 through 18 and Lines 25 through 36 are edited in dollars only.

  2. Form 3892 is used to identify certain items or codes for computer processing. The types of entries are shown below:

    • Lines 1 through 15, 17, 18, and Lines 25 through 35 – General Business Credits.

    • Lines 16 and 36 – Bond Credits.

    • Line 19 – Audit Codes

    • Line 20 – Missing Schedule Code

    • Line 21 – Penalty and Interest Code

    • Line 22 – Reserve Code

    • Line 23 – Installment Sale Indicator

    • Line 24 – Form 1120-F Indicator

3.11.16.9.1  (01-01-2009)
Form 3892, Lines 1 through 18 and 25 through 36 – General Business Credits/Bond Credits

  1. One or more of Lines 1 through 18 and Lines 25 through 36 may require editing when one of the forms listed below is present and a General Business Credit is claimed on Schedule J, Line 5c* or a Bond Credit is claimed on Schedule J, Line 5e**. See specific editing instructions for Lines 1 through 18 and 25 through 36 of Form 3892 under Form 1120, Schedule J, Lines 5c and 5e instructions for the forms noted below. Entries are edited in dollars only.
    *(Line 6d for 2005–2000, Line 4d for 1999 and prior.)
    **(Line 6f for 2005–2000, Line 11 for 1999–1998.)

    • Form 3800 – General Business Credit

    • Form 3468 – Investment Credit

    • Form 5884 – Work Opportunity Credit

    • Form 5884-A – Credits for Employers Affected by Hurricane Katrina, Rita, or Wilma

    • Form 6478 – Alcohol and Cellulosic Biofuel Fuels Credit (Credit for Alcohol Used as Fuel for 2007 and prior)

    • Form 6765 – Credit for Increasing Research Activities

    • Form 8586 – Low Income Housing Credit

    • Form 8820 – Orphan Drug Credit

    • Form 8826 – Disabled access Credit

    • Form 8830 – Enhanced Oil Recovery Credit

    • Form 8835 – Renewable Electricity, Refined Coal, and Indian Coal Production Credit

    • Form 8844 – Empowerment Zone Credit

    • Form 8845 – Indian Employment Credit

    • Form 8846 – Credit for Employer Social Security Taxes Paid on Certain Employee Tips

    • Form 8847 – Credit for Contributions to Selected Community Development Corporations

    • Form 8860 – Qualified Zone Academy Bond Credit

    • Form 8861 – Welfare-to-Work-Credit

    • Form 8864 – Biodiesel and Renewable Diesel Fuels Credit

    • Form 8874 – New Markets Credit

    • Form 8881 – Credit for Small Employer Pension Plan Start-up costs

    • Form 8882 – Credit for Employer provided Child Care Facilities and Services

    • Form 8896 – Low Sulfur Diesel Fuel Production Credit

    • Form 8900 – Qualified Railroad Track Maintenance Credit

    • Form 8906 – Distilled Spirits Credit

    • Form 8907 – Nonconventional Source Fuel Credits

    • Form 8908 – Energy Efficient Home Credit

    • Form 8909 – Energy Efficient Appliance Credit

    • Form 8910 – Alternative Motor Vehicle Credit

    • Form 8911 – Alternative Fuel Vehicle Fueling Property Credit

    • Form 8912 – Credit to Holders of Tax Credit Bonds (2007 and prior Credit for Clean Renewable Energy and Gulf Tax Credit Bonds)

  2. Do not edit an amount to Form 3892 for the general business credit when Schedule J, Line 5c* is zero, blank, dash, or none.
    *(Line 6d for 2005–2000, Line 4d for 1999–1995.)

3.11.16.9.2  (01-01-2009)
Form 3892, Line 1 – Non Energy Investment Credit

  1. Form 3468, Investment Credit. See IRM 3.11.16.10.14.1 .

3.11.16.9.3  (01-01-2009)
Form 3892, Line 2 – Non Refundable Energy Credit

  1. Form 3468, Investment Credit. See IRM 3.11.16.10.14.1 .

3.11.16.9.4  (01-01-2009)
Form 3892, Line 3 – Work Opportunity Credit

  1. Form 5884, Work Opportunity Credit. See IRM 3.11.16.10.14.2 .

3.11.16.9.5  (01-01-2009)
Form 3892, Line 4 – Credits for Employers Affected by Hurricane Katrina, Rita and Wilma

  1. Form 5884-A, Credits for Employers Affected by Hurricane Katrina, Rita and Wilma. See IRM 3.11.16.10.14.3.

3.11.16.9.6  (01-01-2009)
Form 3892, Line 5 – Alcohol and Cellulosic Biofuel Fuels Credit
(Credit for Alcohol Used as Fuel for 2007 and prior)

  1. Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit (Credit for Alcohol Used as Fuel for 2007 and prior). See IRM 3.11.16.10.14.4 .

3.11.16.9.7  (01-01-2009)
Form 3892, Line 6 – Credit for Increasing Research Activities

  1. Form 6765, Credit for Increasing Research Activities. See IRM 3.11.16.10.14.5.

3.11.16.9.8  (01-01-2009)
Form 3892, Line 7 – Low-Income Housing Credit

  1. Form 8586, Low-Income Housing Credit. See IRM 3.11.16.10.14.6 .

3.11.16.9.9  (01-01-2009)
Form 3892, Line 8 – Orphan Drug Credit

  1. Form 8820, Orphan Drug Credit. See IRM 3.11.16.10.14.7.

3.11.16.9.10  (01-01-2009)
Form 3892, Line 9 – Disabled Access Credit

  1. Form 8826, Disabled Access Credit. See IRM 3.11.16.10.14.8 .

3.11.16.9.11  (01-01-2009)
Form 3892, Line 10 – Enhanced Oil Recovery Credit

  1. Form 8830, Enhanced Oil Recovery Credit. See IRM 3.11.16.10.14.9 .

3.11.16.9.12  (01-01-2009)
Form 3892, Line 11 – Renewable Electricity, Refined Coal, and Indian Coal Production Credit

  1. Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit. See IRM 3.11.16.10.14.10.

3.11.16.9.13  (01-01-2009)
Form 3892, Line 12 – Empowerment Zone and Renewal Community Employment Credit

  1. Form 8844, Empowerment Zone and Renewal Community Employment Credit. See IRM 3.11.16.10.14.11.

3.11.16.9.14  (01-01-2009)
Form 3892, Line 13 – Indian Employment Credit

  1. Form 8845, Indian Employment Credit. See IRM 3.11.16.10.14.12 .

3.11.16.9.15  (01-01-2009)
Form 3892, Line 14 – Credit For Employer Social Security Taxes Paid on Certain Employee Cash Tips

  1. Form 8846, Credit For Employer Social Security Taxes Paid on Certain Employee Cash Tips. See IRM 3.11.16.10.14.13.

3.11.16.9.16  (01-01-2009)
Form 3892, Line 15 – Credit for Contributions To Selected Community Development Corporations

  1. Form 8847, Credit for Contributions To Selected Community Development Corporations. See IRM 3.11.16.10.14.14.

3.11.16.9.17  (01-01-2009)
Form 3892, Line 16 – Qualified Zone Academy Bond Credit

  1. Form 8860, Qualified Zone Academy Bond Credit. See IRM 3.11.16.10.14.30.

3.11.16.9.18  (01-01-2009)
Form 3892, Line 17 – Welfare-to-Work Credit

  1. Form 8861, Welfare-to-Work Credit. See IRM 3.11.16.10.14.15 .

3.11.16.9.19  (01-01-2009)
Form 3892, Line 18 – Biodiesel and Renewable Diesel Fuels Credit

  1. Form 8864, Biodiesel and Renewable Diesel Fuels Credit. See IRM 3.11.16.10.14.16.

3.11.16.9.20  (01-01-2010)
Form 3892, Line 19 – Audit Codes

  1. Audit Codes—Enter on Line 19 of Form 3892. Up to 9 Audit Codes can be used. Do not use an Audit Code more than once.

    Note:

    Audit Codes do not need to be edited in a specific order on Form 3892.

  2. When more than 3 Audit Codes are required, edit the additional codes to the left of the 3 boxes on Line 19.

  3. Audit Code "1" — Disclosure Statement or Inconsistent Treatment. Edit Audit Code "1" if any of the following conditions are present:

    1. Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request is attached.

    2. Form 8275 or Form 8275-R, Disclosure Statement is attached, or a statement referring specifically to IRC 6662 (Disclosure).

    3. Form 8886, Reportable Transaction Disclosure Statement, is attached.

  4. Audit Code "2" — International. Edit Audit Code "2" when any of the following conditions are present:

    1. An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ appears on Page 2, Schedule C, for any of the following Lines: 3, 6, 7, 8, 12, 13, 14, 15, and/or 16. (Form 1120-PC, Page 4, Schedule C, Lines 3, 6, 7, 8, 10, 11, and 12).

    2. Form 926, Return by a U.S. Transferrer of Property to a Foreign Corporation is attached.

    3. Form 1116, Foreign Tax Credit (Individual, Fiduciary or Nonresident Alien Individual) is attached and reflects ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ foreign tax credit (Part IV, Line 29).

    4. Form 1118, Foreign Tax Credit - Corporations is attached and reflects ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ foreign tax credit on Form 1120, Schedule J, Line 5a (or applicable line on Form 1120-PC, Form 1120-REIT, or Form 1120-RIC).

    5. Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More is attached and any of the following are present:
      – Any entry on Part II, Column (c), Lines 2 through 5 or 10 is a negative amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or
      – Any entry on Part III, Column (c), Lines 5 through 7 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or
      – The sum of Part III, Columns (b) plus (c) of any of Lines 9 or 23 – 25 (Lines 8, 23, 24 or 25 for Form 1120-PC) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    6. Schedule N (Form 1120), Foreign Operations of U.S. Corporations is attached and any box other than Question 6a (foreign bank account) is checked "≡ ≡ ≡ " .

    7. Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts is attached.

    8. Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (under IRC Section 6048(b)) is attached.

    9. Form 5471 Information Return with Respect to a Foreign Corporation is attached, or Schedule N (Form 1120), Foreign Operations of a U.S. Corporations, Line 4a is marked "≡ ≡ " .

    10. Form 5472, Information Return of a Foreign Owned Corporation is attached.

    11. Form 5713, International Boycott Report is attached and both questions in 7(f) are answered "≡ ≡ ≡ ≡ " .

    12. Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualifying Electing Fund is attached and any line in Part IV (Lines 10a through 11f) has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    13. Form 8832, Entity Classification Election is attached and either Box* 6(d), (e), or (f) is checked. *(Box 2(d), (e) or (f) for January 2006 and prior revisions.)

    14. Form 8833, Treaty-Based Return Position Disclosure Under IRC Section 6114 or 7701(b) is attached.

    15. Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities is attached or Schedule N (Form 1120), Foreign Operations of U.S. Corporations, Question 1a is marked "≡ " .

    16. Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships is attached.

    17. Form 8902, Alternative Tax on Qualifying Shipping Activities is attached.

  5. Audit Code "3" — Non-Cash Charitable Contributions and Asset Transfers. Edit Audit Code "3" when any of the following conditions are present:

    1. Form 8283, Noncash Charitable Contributions, is attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Form 8283, Noncash Charitable Contributions, is attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. Form 8883, Asset Allocation statement under section 338, is attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. Form 8594, Asset Acquisition Statement, is attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      Note:

      It is not necessary to compute the total if more than one Form 8594 is present. If any ONE of the Form 8594 has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , edit Audit Code "3" .

  6. Audit Code "4" — Invalid S Election. Edit Audit Code "4" when a Form 1120S without a valid election is processed as Form 1120.

  7. Audit Code "6" — Form 3115 (Form 1120 only). Edit Audit Code "6" when Form 3115, Application for Change in Accounting Method is attached.

  8. Audit Code "7" — International (Form 1120 only). Edit Audit Code "7" when any of the following conditions are present:

    1. An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Form 1120, Page 2, Schedule C for any of the following lines: 3, 6, 7, 8, 12, 13, 14, 15, or 16.

    2. Form 1116, Foreign Tax Credit (Individual, Fiduciary or Nonresident Alien Individual) is attached and reflects ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ foreign tax credit on Part IV, Line 33.

    3. Form 1118, Foreign Tax Credit - Corporations is attached and reflects ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ foreign tax credit on Form 1120, Schedule J, Line 5a.

    4. Form 1120, Schedule M-3, Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More is attached and any of the following apply:
      – Any entry on Part II, Column (c), Lines 2 through 5 or Line 10 is a negative amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or
      – Any entry on Part III, Column (c), Lines 5 through 7 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or
      – The sum of Part III, Columns (b) plus (c) of any of Lines 9, 23, 24, or 25 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. Form 5713, International Boycott Report is attached and both questions in 7(f) are not answered "Yes" .

    6. Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualifying Electing Fund, is attached and Part IV, Lines 10a through 11f has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  9. Audit Code "8" — Schedule M-3 (Form 1120 only). Edit Audit Code "8" when Schedule M-3 is attached.

3.11.16.9.21  (01-01-2010)
Form 3892, Line 20 – Missing Schedule Code (MSC)

  1. Conditions for Missing Schedule Codes (MSCs) are described within this section.

    Note:

    Per taxpayer instructions, Form 3468 (MSC "31" ), Form 5884 (MSC "38 " ), Form 5884-A (MSC "70" ), Form 6765 (MSC "40" ), Form 8586 (MSC "44" ), 8820 (MSC "42" ), Form 8826 (MSC "47" ), Form 8830 (MSC "48" ), Form 8845 (MSC "51 " ), Form 8846 (MSC "52" ), Form 8847 (MSC "53" ), Form 8861 (MSC "55" ), Form 8864 (MSC "61" ), Form 8874 (MSC "57" ), Form 8881 (MSC "58" ), Form 8882 (MSC "59 " ), Form 8896 (MSC "62" ), Form 8900 (MSC "63" ), Form 8906 (MSC "65" ), Form 8907 (MSC "66" ), Form 8908 (MSC "67" ), Form 8909 (MSC "71" ), Form 8910 (MSC "68 " ), Form 8911 (MSC "69" ) are no longer required to be attached to Form 1120 and correspondence is not required. The applicable Missing Schedule Codes have been removed from this section.

  2. Edit a MSC if the entry requiring support is:

    1. Any significant entry on the Schedule D line for the Form 1120 series.

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

  3. Only one Missing Schedule Code is valid per return.

    If... Then...
    More than one Missing Schedule Code applies or there is a need to correspond for other types of information (other than for Missing Schedule Codes), Correspond with the taxpayer.
    Indicate all missing or incomplete information, forms and schedules required.


  4. Code "29" if Form 1120, Schedule J, Line 5a* contains an entry but Form 1118 or similar schedule is not attached.
    *(Line 6a for 2005–2000, Line 4a for 1999–1995.)

  5. Code "30" if Form 1120, Schedule 1120-PH is not attached but either Page 1, Box A(2) is checked, or Schedule J, Line 8* contains an entry.
    *(Line 9 for 2005–2000, Line 7 for 1999–1995.)

  6. Code "32" if Form 1120, Page 1, Line 8 contains any significant entry but Schedule D or similar schedule is not attached.

  7. Code "33" if Form 1120, Schedule J, Line 9* contains an entry and the box for Form 4255 is checked, but Form 4255 or similar schedule is not attached.
    *(Line 10 for periods 2005–2000, Line 8 for periods 1999–1995.)

  8. Code "35" if Form 1120, Page 1, Line 9 contains an entry but Form 4797 or similar schedule is not attached.

  9. Code "37" if Form 1120, Schedule J, Line 5b* contains an entry and Form 5735, American Samoa Economic Development Credit is indicated, but Form 5735 is not attached.
    *(Write-in amount on Line 5b for 2006, Line 6b for 2005–2000, Line 4b for 1999–1995.)

  10. Code "39" if Form 3800, Line 29c* has an entry or Form 1120, Schedule J, Line 5c** contains an entry and Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit (Credit for Alcohol Used as Fuel for 2007 and prior) is indicated, but Form 6478 is not attached.
    *(Line 1o for 2007.)
    **(Line 6d for 2005–2000, Line 4d for 1999–1995.)

  11. Code "43" if Form 1120, Schedule J, Line 5c* contains an entry (for 2007 and prior the box for Form 3800 is also checked), but the Form 3800 is not attached.
    *(Line 6d for 2005–2000, Line 4d for 1999–1995.)

  12. Code "45" if Form 1120, Schedule J, Line 9* contains an entry and the box for Form 8611 is checked, but the Form 8611 is not attached.
    *(Line 10 for 2005–2000, Line 8 for 1999–1995)

  13. Code "46" if Form 1120, Schedule J, Line 5d* contains an entry and Form 8827 is not attached.
    *(Line 6e for 2005–2000, Line 4e for 1999–1995.)

  14. Code "49" if Form 1120, Schedule J, Line 5b* contains an entry and Form 8834, Qualified Electric and Plug-in Electric Vehicle Credit is indicated, but Form 8834 is not attached.
    *(Line 6c for 2005–2000, Line 4c for 1999–1995.)

  15. Code "50" if Form 3800, Line 29e has an entry or Form 1120, Schedule J, Line 5c* contains an entry and Form 8835, Section B, Renewable Electricity, Refined Coal, and Indian Coal Production Credit is indicated, but Form 8835 is not attached.
    *(Line 6d for 2005–2000, Line 4d for 1999–1995.)

  16. Code "54" if Form 3800, Line 24 has an entry or Form 1120, Schedule J, Line 5c* contains an entry and Form 8844, Empowerment Zone Employment Credit is indicated, but Form 8844 is not attached.
    *(Line 6d for 2005–2000, Line 4d for 1999–1995.)

  17. Code "56" if Form 1120, Schedule J, Line 5e* contains an entry and the box for Form 8860 is checked (2007 and prior tax return), but the Form 8860 is not attached.
    *(Line 6f for 2005–2000, Line 11 for 1999–1998.)

  18. Code "72" if Form 1120, Schedule J, Line 5e contains an entry and Form 8912, Credit to Holders of Tax Credit Bonds (2007 and prior Credit for Clean Renewable Energy and Gulf Tax Credit Bonds is indicated, but Form 8912 is not attached.
    (Valid for periods after December 31, 2005 and subsequent.)

3.11.16.9.22  (01-01-2009)
Form 3892, Line 21 – Penalty and Interest Code

  1. Enter a Code "1" on Line 21 of Form 3892 when precomputed delinquency penalty and/or interest is shown on a return with a Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. This code is valid only within the unextended ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ some other situation, such as an underestimated Tax Penalty, do not Code "1" and do not edit Condition Code "R" . If only interest is shown, edit CCC "R" .

    Note:

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

3.11.16.9.23  (01-01-2009)
Form 3892, Line 22 – Reserve Code

  1. The Reserve Code is "4" .

  2. Enter "4" if Form 2220 is attached and Part II, Box 8* is checked for Large Corporation.
    *(Part I, Box 3 for 2004 and prior.)

3.11.16.9.24  (01-01-2010)
♦ Form 3892, Line 23 – Installment Sale Indicator ♦

  1. Form 6252, Installment Sale Income is used to report the sale of property on the installment plan.

  2. Codes are based solely on taxpayer response to Form 6252, Question 3.

  3. Edit the Installment Sale Indicator code to Line 23 of Form 3892 when Form 6252, Computation of Installment Sale Income, is present.

  4. Valid codes for Installment Sale Indicator are as follows:

    Code One Form 6252 More Than One Form 6252
    1 "YES" response to Question 3 At least one form has a "YES" response.
    2 "NO" response to Question 3 All "NO" responses, or a combination of "NO" and/or blank responses.
    3 "YES" and "NO" are checked or Question 3 is blank Question 3 is blank on all forms.

3.11.16.9.25  (01-01-2009)
Form 3892, Line 24 – Form 1120-F Indicator

  1. Edit Code "1" if Form 1120-F contains both Non-Effectively (Section I) and Effectively (Section II) Connected Income.

  2. Check for proper blocking of returns and re-block as required. See Form 3892, Line 24 – Form 1120-F Indicator, IRM 3.11.16.21.11.9.

3.11.16.9.26  (01-01-2009)
Form 3892, Line 25 – New Markets Credit

  1. Form 8874, New Markets Credit. See IRM 3.11.16.10.14.17 .

3.11.16.9.27  (01-01-2009)
Form 3892, Line 26 – Credit for Small Employer Pension Plan Start-Up Costs

  1. Form 8881, Credit for Small Employer Pension Plan Start-Up Costs. See IRM 3.11.16.10.14.18.

3.11.16.9.28  (01-01-2009)
Form 3892, Line 27 – Credit for Employer Provided Child Care Facilities and Services

  1. Form 8882, Credit for Employer Provided Child Care Facilities and Services. See IRM 3.11.16.10.14.19 .

3.11.16.9.29  (01-01-2009)
Form 3892, Line 28 – Low Sulfur Diesel Fuel Production Credit

  1. Form 8896, Low Sulfur Diesel Fuel Production Credit. See IRM 3.11.16.10.14.21.

3.11.16.9.30  (01-01-2009)
Form 3892, Line 29 – Qualified Railroad Track Maintenance Credit

  1. Form 8900, Qualified Railroad Track Maintenance Credit. See IRM 3.11.16.10.14.22.

3.11.16.9.31  (01-01-2009)
Form 3892, Line 30 – Distilled Spirits Credit

  1. Form 8906, Distilled Spirits Credit. See IRM 3.11.16.10.14.23 .


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