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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 154. Unemployment Tax Returns (Cont. 3)

3.11.154  Unemployment Tax Returns (Cont. 3)

3.11.154.7 
Form 940- Revision 2005 and Prior

3.11.154.7.4  (01-01-2012)
Form 940 - Part III - Record of Federal Unemployment Tax Liability (ROFTL) (Revision 2005 and Prior)

  1. Form 940 - Part III - Liability for Quarter - Only the quarterly liability amounts are transcribed and require editing. The "Total for year" amount in Part III is not transcribed.

    IF AND THEN
    Blank,   Edit from attachments.
    Only the fourth quarter is blank, Part II, Line 7 is larger than the sum of the first three quarters Edit the difference between Part II, Line 7 and the sum of the three quarters to the fourth quarter. (This will prevent erroneous deposit penalties from being charged.)
    The taxpayer may have entered wages instead of tax in Part III, Part I, Line 5 is the same amount as the Total for Year, Part III, and Part II, Line 7 is more than ≡ ≡ ≡ ≡ ≡ Multiply the wage amount shown for each quarter by .008 and edit the correct entries to Part III. Figure 3.11.154-16
    The taxpayer entered a negative figure in any quarter of the liability fields in Part III,   Enter a SIC "1" to the right of the line that separates the entity information from the ABCD Questions.

    Figure 3.11.154-16

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

3.11.154.7.5  (01-01-2012)
Form 940 - Schedule Indicator Code - SIC (Revision 2005 and Prior)

  1. The Schedule Indicator Code (SIC) is used to notify the computer that the Quarterly Federal Tax Liability for Unemployment Tax (ROFTL), Part III is incomplete or unnecessary. When the SIC "1" is edited the computer will determine if a Federal Tax Deposit penalty should be assessed based on a quarterly average of the total liability for the year. The SIC code will be edited in the right margin, next to the line that separates the entity information from the ABCD Questions. Exhibit 3.11.154-3

  2. Edit SIC Code "1" when:

    1. Line 7, Part II, is $500 or less.

    2. The ROFTL Total is $500 or less.

    3. There is a negative amount in the ROFTL.

    4. The ROFTL is blank.

    5. There is a total in the ROFTL, but there are no Quarterly Liability Amounts present.

    6. Line 7, Part II is more than $500 and the Total in the ROFTL is more than $500, and there is a difference of more than ≡ ≡ ≡ ≡ ≡ between the two amounts.

3.11.154.7.6  (01-01-2012)
Form 940 - Federal Tax Deposit Credits (Revision 2005 and Prior)

  1. If the return shows excess credit (remittance or FTD) and the taxpayer requests that credit be transferred to another type of tax, edit CCC "X" and prepare Form 3465. (Part II, Line 8)

  2. Photocopy related materials, attach to Form 3465 and route to BMF Accounts Management.

3.11.154.8  (01-01-2012)
Form 940-EZ - General Guidelines for Converting and Editing Returns (Revision 2005 and Prior)

  1. Beginning with Processing Year 2010, Form 940-EZ Returns will be converted to Form 940. Exhibit 3.11.154-8

  2. Form 940-EZ was created for tax years 1989 through 2005.

  3. Form 940-EZ is not valid for Tax Year 2006, 2007 or 2008, 2009 or 2010.

  4. This section provides instructions for processing Form 940-EZ in the Code and Edit function.

    1. For Editing, IRM 3.11.154.2.1

    2. For Third Party Designee Returns, IRM 3.11.154.2.16

    3. For Signature, IRM 3.11.154.2.18

    4. For Tax Period, IRM 3.11.154.2.19

    5. For Received Date, IRM 3.11.154.3.3

    6. For Indian Tribal Returns, IRM 3.11.154.3.5

    7. For Entity Perfection, IRM 3.11.154.5

    8. For Conversion Procedures, IRM 3.11.154.8.1

3.11.154.8.1  (01-01-2012)
Form 940-EZ - Conversion to Form 940 (Revision 2005 and Prior)

  1. Beginning with Processing Year 2010, Form 940-EZ Returns will be converted to Form 940. Exhibit 3.11.154-8 for conversion procedures.

  2. Remember to convert first and then correspond for unprocessable conditions.

    IF AND THEN
    If conversion is not possible,   Correspond using 142C letter.
    The taxpayer submits 2011 Tax Year tax information on a Form 940-EZ, The return is timely, non-balance due, Convert to a Form 940.
    The taxpayer submits 2011 Tax Year information on a Form 940-EZ, The return is delinquent or balance due, Convert to a Form 940. Exhibit 3.11.154-8
    The taxpayer submits 2006, 2007 or 2008 Tax Year information on a Form 940-EZ,   Convert to a Form 940. Exhibit 3.11.154-8
    The taxpayer shows that wages were paid to Multiple States,   Convert to Form 940.
    The taxpayer indicates that payments were late,   Convert to Form 940.
    The taxpayer indicates that they are a Successor Employer,   Convert to Form 940.
    The taxpayer paid wages to a state that is subject to credit reduction, Only a single state is shown, Convert to Form 940.
    The taxpayer paid wages to a state that is subject to credit reduction, Multiple states are shown on the return, Correspond. Request that the taxpayer complete Form 940.

  3. The following table enumerates the Form 940-EZ Line Conversion to Form 940.

    Line Item Description Line Number on Form 940-EZ Line Number on Form 940 Transcription Line
    Contributions Paid to State Unemployment Fund A Not Applicable NO
    Name of State Where Contributions are Paid B 1a YES
    Total Payments to Employees 1 3 NO
    Exempt Payments 2 4 NO
    Payments of More than $7,000 3 5 NO
    Add Lines 2 and 3 4 6 NO
    Total Taxable Wages 5 7 YES
    FUTA Tax 6 12 YES
    Total FUTA Tax Deposited 7 13 YES
    Balance Due 8 14 YES
    Overpayment 9 15 YES
    First Quarter Liability First Box in Part II 16a YES
    Second Quarter Liability Second Box in Part II 16b YES
    Third Quarter Liability Third Box in Part II 16c YES
    Fourth Quarter Liability Fourth Box in Part II 16d YES

3.11.154.8.2  (01-01-2012)
Form 940-EZ - Valid State Code - Question B(1) (Revision 2005 and Prior)

  1. Valid - State Code - Question B(1)

    1. Question B(1) of the Form 940-EZ will be converted to Line 1a of the Form 940.

    2. Exhibit 3.11.154-8, for conversion procedures.

    3. IRM 3.11.154.5.7, Entity State Codes, for processing procedures.

    4. Exhibit 3.11.154-12 for a list of valid state codes.

3.11.154.8.3  (01-01-2012)
Form 940-EZ - State Reporting Number/ Multiple Identification Code (MID) (Revision 2005 and Prior)

  1. State Reporting Number/ Multiple Identification Code (MID) - Question B(2) - No action is necessary. We will no longer transcribe the State Reporting Number, and there is no need for a Multiple Indicator Code (MID).

3.11.154.8.4  (01-01-2012)
Form 940-EZ - Part I - Taxable Wages and FUTA Tax (Revision 2005 and Prior)

  1. Form 940-EZ, Part I should be completed by all filers.

    1. If Part I does not contain sufficient information to determine Total Taxable Wages, correspond.

    2. It is not necessary to correspond to obtain Part I information from the taxpayer when they indicate "not liable" , zero, dash, all blank entries or "final return" and the return has been signed. We should consider taxpayer intent.


3.11.154.8.4.1  (01-01-2012)
Form 940-EZ - Part I, Line 1 (Revision 2005 and Prior)

  1. Form 940-EZ - Part I, Line 1 - Total Payments

    1. Line 1 of the Form 940-EZ will be converted to Line 3 of the Form 940.

    2. Exhibit 3.11.154-8, for conversion procedures.

    3. IRM 3.11.154.6.3.1, Part 2, Line 3 Total Payments to Employees, for processing procedures.

3.11.154.8.4.2  (01-01-2012)
Form 940-EZ - Line 2, Exempt Payments (Revision 2005 and Prior)

  1. Form 940-EZ - Line 2, Exempt Payments

    1. Line 2 of the Form 940-EZ will be converted to Line 4 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.3.2, Part 2, Line 4 Exempt Payments for processing procedures.

3.11.154.8.4.3  (01-01-2012)
Form 940-EZ - Line 3, Excess Payment (Revision 2005 and Prior)

  1. Form 940-EZ - Line 3, Excess payment

    1. Line 3 of the Form 940-EZ will be converted to Line 5 of the Form 940.

    2. Exhibit 3.11.154-8, for conversion procedures.

    3. IRM 3.11.154.6.3.3, Part 2, Line 5 Excess Payments for processing procedures.

3.11.154.8.4.4  (01-01-2012)
Form 940-EZ - Line 4, Total Exempt Payments (Revision 2005 and Prior)

  1. Form 940-EZ - line 4, Total Exempt Payments

    1. Line 4 of the Form 940-EZ will be converted to Line 6 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.3.4, Part 2, Line 6, Subtotal of Exempt and Excess Payments for processing procedures.

3.11.154.8.4.5  (01-01-2012)
Form 940-EZ - Line 5, Total Taxable Wages (Revision 2005 and Prior)

  1. Form 940-EZ - Line 5, Total Taxable Wages

    1. Line 5 of the Form 940-EZ will be converted to Line 7 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.3.5, Part 2, Line 7 Total Taxable Wages for processing procedures.

3.11.154.8.4.6  (01-01-2012)
Form 940-EZ - Line 6, FUTA Tax (Revision 2005 and Prior)

  1. Form 940-EZ - Line 6, FUTA Tax

    1. Line 6 of the Form 940-EZ will be converted to Line 12 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.5.1, Part 4, Line 12 Total Futa Tax After Adjustments for processing procedures.

3.11.154.8.4.7  (01-01-2012)
Form 940-EZ - Line 7, Total FUTA Tax Deposits (Revision 2005 and Prior)

  1. Form 940-EZ - Line 7, Total FUTA Tax Deposits

    1. Line 7 of the Form 940-EZ will be converted to Line 13 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.5.2, Part 4, Line 13 FUTA Tax Deposits for processing procedures.

3.11.154.8.4.8  (01-01-2012)
Form 940-EZ - Line 8, Balance Due (Revision 2005 and Prior)

  1. Form 940-EZ - Line 8, Balance Due

    1. Line 8 of the Form 940-EZ will be converted to Line 14 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.5.3, Part 4, Line 14 Balance Due.

3.11.154.8.4.9  (01-01-2012)
Form 940-EZ - Line 9, Overpayment

  1. Form 940-EZ - Line 9 Overpayment

    1. Line 9 of the Form 940-EZ will be converted to Line 15 of the Form 940.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.5.4, Part 4, Line 15 Overpayment for processing procedures.

3.11.154.8.5  (01-01-2012)
Form 940-EZ - Part II - Record of Quarterly Federal Unemployment Tax Liability (ROFTL) (Revision 2005 and Prior)

  1. Form 940-EZ Part II - Liability for Quarter

    1. Part II, First, Second, Third and Fourth Quarter Liability boxes will be converted to Line 16a, 16b, 16c, and 16d.

    2. Exhibit 3.11.154-8 for conversion procedures.

    3. IRM 3.11.154.6.6, Part 5, Record of Quarterly Federal Unemployment Tax Liability (ROFTL).

3.11.154.8.6  (01-01-2012)
Form 940-EZ - Schedule Indicator Code (SIC) (Revision 2005 and Prior)

  1. The Schedule Indicator Code (SIC) is used to notify the computer that the Quarterly Federal Tax Liability for Unemployment Tax (ROFTL), Part II is incomplete or unnecessary. When the SIC "1" is edited, the computer will determine if a Federal Tax Deposit penalty should be assessed based on a quarterly average of the total liability for the year.

  2. IRM 3.11.154.6.6.1 for processing procedures.

    Note:

    SIC "1" is edited in the margin to the right the line that separates the entity information from the AB Questions.

3.11.154.8.7  (01-01-2012)
Form 940-EZ - FTD Credits (Revision 2005 and Prior)

  1. If the return shows excess credit (remittance or FTD) and the taxpayer requests that credit be transferred to another type of tax, edit CCC "X" to freeze the credit until the transfer is made.

  2. Prepare Form 3465 to Accounts Management.

3.11.154.9  (01-01-2012)
Form 940-PR - General Guidelines for Editing Returns (OSPC -Only) (Revision 2005 and Prior)

  1. Procedures for editing Form 940-PR in the Code & Edit function.

  2. See Publication 850 (Revised December 2003) "English-Spanish Glossary of Words and Phrases" which may be used as a resource tool for processing Form 940-PR returns.

    IF AND THEN
    The taxpayer completes Parte I, Parte II, Parte III, and Parte IV,   1. Examine the return and attachments.
    2. Delete the incorrect used Parte.
    Wages were paid in Puerto Rico only, Unemployment payments were made timely, Only Parte I and Parte II should be completed by the taxpayer.
    It is not necessary for the taxpayer to complete Parte III or Parte IV.
    The taxpayer completed both Parte II and Parte III,   1. Examine the return and attachments.
    2. If only Puerto Rico is shown in both Parte II and Parte III, delete Parte III.
    3. If Puerto Rico and any other possession or state is shown in Parte III, delete Parte II.
    The taxpayer completes Parte I, Parte III , and Parte IV,   Take no action. The taxpayer is indicating that their unemployment tax payments were not made timely or that wages were paid in other states, the District of Columbia or the Virgin Islands.

3.11.154.9.1  (01-01-2012)
Form 940-PR - Procedures for Coding and Editing Returns (Revision 2005 and Prior)

  1. For Code & Editing Form 940-PR, follow instructions below:

    1. For Editing, IRM 3.11.154.2.1

    2. For Third Party Designee Returns, IRM 3.11.154.2.16

    3. For Signature, IRM 3.11.154.2.18

    4. For Tax Period, IRM 3.11.154.2.19

    5. For Received Date, IRM 3.11.154.3.3

    6. For Indian Tribal Returns, IRM 3.11.154.3.5

    7. For Entity Perfection, IRM 3.11.154.5.1

3.11.154.9.2  (01-01-2012)
Form 940-PR - Page 1 Editing the "A" " B" "C" Indicator Questions (Revision 2005 and Prior)

  1. Take no action. We will no longer edit the ABC Indicator Code.

3.11.154.9.2.1  (01-01-2012)
Form 940-PR - "A" "B" "C" Indicator Questions - IRC Section 6020(b) (Revision 2005 and Prior)

  1. If return has IRC Section 6020 (b) notated on the return, do not edit the ABC Indicator. No action is necessary. Do not correspond with the taxpayer.

3.11.154.9.3  (01-01-2012)
Form 940-PR - Credit Reduction States (Revision 2011 and Prior)

  1. Credit Reduction States are named by the Department of Labor.

  2. For Tax Year 2004, 2005, 2009, 2010 and 2011 tax returns, the taxpayer must use Form 940 to report wages that were paid in a credit reduction state. Form 940-PR should not be used if credit reduction applies. Convert to Form 940. If conversion is not possible, correspond with the taxpayer.

3.11.154.9.4  (01-01-2012)
Form 940-PR - Parte I - Computation of Taxable Wages (Revision 2005 and Prior)

  1. Form 940-PR, Parte I, should be completed by all filers.

    1. If Parte I does not contain sufficient information to determine Line 5, Total Taxable Wages, correspond.

      Exception:

      It is not necessary to correspond to obtain Part I information from the taxpayer when they indicate "not liable" , zero, dash, all blank entries or "final return" and the return has been signed. We should consider taxpayer intent.

3.11.154.9.4.1  (01-01-2012)
Form 940-PR - Parte I, Line 1 (Revision 2005 and Prior)

  1. Parte I, Line 1 - Total Compensation Paid to Employees :

    1. On some Form 940-PR returns, the taxpayer may enter the same amount on Line(s) 1 and 3. (Line 1 entry cannot be the same as Line 3 entry).

    2. If Parte I, Line 1 and Line 3 have the same line entries, then correspond with the taxpayer using 142C Letter for the correct Line 3 entry.

    3. If the taxpayer does not respond (NO REPLY), then disallow the entry on Line 3 and bring the amount of the Line 1 entry to Line 5 making a Balance Due Return (TAXABLE).

3.11.154.9.4.2  (01-01-2012)
Form 940-PR - Parte I, Line 2, Exempt Payments (Revision 2005 and Prior)

  1. Parte 1, Line 2, Exempt Payments No action is necessary.

3.11.154.9.4.3  (01-01-2012)
Form 940-PR - Parte I, Line 3, Excess Payment (Revision 2005 and Prior)

  1. Parte 1, Line 3, Excess Payment.

    1. Taxpayer shows an amount based on other than federal wage limit, correspond to determine correct federal wage amount.

    2. If Line 3 is an even multiple of $7,000 (i.e., 14,000, 21,000, etc.) the taxpayer may be exempting the first $7,000 and paying taxes based on wages over $7,000 rather than paying taxes on the first $7,000.

      Note:

      If it appears that the taxpayer has "flipped" these amounts, correct Lines 3, 4 and 5, if applicable.

    3. If Line 3 equals Line 1, correspond using 142C Letter to the taxpayer.

3.11.154.9.4.4  (01-01-2012)
Form 940-PR - Parte I, Line 4, Total Exempt Payments (Revision 2005 and Prior)

  1. Parte I, Line 4 - Total Exempt Payments:

    1. If there is no entry in Parte I, Line 2 and Line 3, accept the taxpayer's entry on Line 4. Do not correspond.

    2. If Line 4 is greater than Parte I, Line 1, correspond. (Total exempt payments cannot exceed total payments.)

    3. If no reply, asterisk (*) to the left of the entries on Lines 4 and 5 and edit the amount from Line 1 to Line 5 (making the return Taxable).

3.11.154.9.4.5  (01-01-2012)
Form 940-PR - Parte I, Line 5, Total Taxable Wages (Revision 2005 and Prior)

  1. Line 5, Total Taxable Wages:

    1. If there is an entry on Line 1 (Total Payments) and Lines 2 through Line 5 shows a significant entry such as a "0" (zero), blank , dash "-" , or the word " NONE" written on the line, edit the amount on Line 1 to Line 5 or compute and enter Line 1 less Line 4.

    2. If Parte I, Line 1 and 5 have no entries, correspond to obtain the total taxable wages, except:

      IF THEN
      Line 1, Parte II has an entry, Determine the wages by dividing this amount by .008
      The state in Parte III, Line 3, Column (a) has a taxable state wage base of $7,000 and there are no exempt payments, Edit the amount from Parte II, Line 3, Column (c) - Taxable payroll to Line 5.

    3. If Line 5 is "blank" or "zero" because Line 3 equals Line 1, correspond with taxpayer using 142C Letter.

3.11.154.9.4.6  (01-01-2012)
Form 940-PR - Parte I, Line 6, Credit Reduction (Revision 1992 and Prior)

  1. Parte I, Line 6, Credit Reduction:

    1. Credit reduction only applied to the 940-PR Form for 1974 , 1976 through 1987, 1991 and 1992 tax year returns.

    2. If you receive a 940-PR return from 1992 or prior, that contains credit reduction information, give the return to your manager.

3.11.154.9.4.7  (01-01-2012)
Form 940-PR - Corporate Officers' Wages (Revision 2005 and Prior)

  1. No action necessary. We will no longer correspond for Corporate Officers' Wages.

3.11.154.9.5  (01-01-2012)
Form 940-PR - Parte II - ABC Indicator (Revision 2005 and Prior)

  1. No action is necessary. We will no longer edit the ABC Indicator.

3.11.154.9.5.1  (01-01-2012)
Form 940-PR - Parte II, Line 3, Balance Due/Line 4, Overpayment (Revision 2005 and Prior)

  1. Form 940-PR - Parte II, Line 3, Balance Due/Line 4, Overpayment:

    1. If these lines are blank or illegible, perfect from the return or attachments if possible.

    2. Perfect the Balance Due/Overpayment by subtracting Line 4 from Line 1.

      IF THEN
      The Balance Due amount on Line 3 contains Failure to Deposit (FTD), Failure to File (FTF), or Failure to pay (FTP) penalty and/or interest, 1. Edit an asterisk (*) to the left of the Line 3 amount.
      2. Subtract the FTD, FTF, FTP penalty and interest from the Balance Due amount.
      3. Edit the Balance Due amount to the left of the asterisk (*).
      4. Edit a Received Date, if necessary.
      The Overpayment amount on Line 4 is reduced by FTD, FTF, FTP penalty and/or interest, 1. Edit an asterisk (*) to the left of the Line 4 amount.
      2. Add the FTD, FTF, FTP penalty and interest to the Overpayment amount.
      3. Edit the Overpayment amount to the left of the asterisk (*).
      4. Edit a Received Date, if necessary.

3.11.154.9.6  (01-01-2012)
Form 940-PR - Parte III - Tax Owed (due) or Refund (Revision 2005 and Prior)

  1. The taxpayer will complete Part III and Parte IV, if applicable.

3.11.154.9.6.1  (01-01-2012)
Form 940-PR - Parte III, Line 3(a), State Codes (Revision 2005 and Prior)

  1. All returns must have at least one State Code.

  2. The only exception is a "G" coded return (amended return).

  3. The word "State" as used here, pursuant to IRC Section 3306(j)(1), includes the fifty states plus the District of Columbia, Puerto Rico, and the U.S. Virgin Islands, participating by the Federal Unemployment Tax Act.

  4. The State Code can only be edited in two locations:

    1. On the Form 940-PR, Parte III, Line 3, Column (a), or

    2. On the Form 4975 Edit Sheet.

  5. If there are one or two state codes, ISRP will capture the 2 character state code in Parte III, Line 3, Column (a) of the form.

  6. If there are three or more state Codes, underline the two character State Code on Form 4975 Edit Sheet.

  7. A non-taxable return will be given a " ZZ" State Code when the state is subject to credit reduction.

  8. If a State Code(s) cannot be determined from Parte III or attachments to the return, use the Entity State Code of the taxpayer's mailing address.

  9. If the State Code cannot be determined, correspond.

  10. Edit a State Code only once, even if the taxpayer has entered it more than once on the return.

  11. OSPC Only - The only countries that should be listed on Form 940-PR, or should be edited will be Puerto Rico and the U.S. Virgin Islands. You may sometimes see the following countries listed in Parte III. They should not be listed on Form 940-PR and should not be edited because they do not participate in our unemployment system. Asterisk (*) to the left of any data listed for foreign countries, including the following:

    • American Samoa

    • Federated States of Micronesia

    • Guam

    • Marshall Islands

    • Northern Mariana Islands

    • Palau

3.11.154.9.6.2  (01-01-2012)
Form 940-PR - Parte III, Line 3, Column b, State Reporting Numbers (Revision 2005 and Prior)

  1. We will no longer transcribe the State Reporting Number. No action is necessary.

3.11.154.9.6.3  (01-01-2012)
Form 940-PR - Parte III, Line 3b, Total Tentative Credit (Revision 2005 and Prior)

  1. Form 940-PR - Parte III, Line 3b, Total Tentative Credit. Take no action. We will no longer edit Parte III, Line 3b, Total Tentative Credit.

3.11.154.9.6.4  (01-01-2012)
Form 940-PR - Parte III, Line 7, Total FUTA Tax (Revision 2005 and Prior)

  1. Form 940-PR - Parte III, Line 7, Total FUTA Tax

    IF THEN
    Line 7 is blank or illegible, 1. Perfect it from the return or attachments if possible.
    2. Do not compute the Gross FUTA Tax, Line 1 of Parte III, or the Maximum Credit, Line 2 of Parte III, in order to perfect Line 7.
    Lines 1 through 3 of Parte III have been completed by the taxpayer or perfected from information on the return, Perfect Line 7 by subtracting Line 3 from the amount on Line 1, Parte III.

3.11.154.9.6.5  (01-01-2012)
Form 940-PR - Parte III, Line 8, Total FUTA Tax Deposits (Revision 2005 and Prior)

  1. If Form 940-PR - Parte III, Line 8, Total FUTA Tax Deposits is blank, perfect it from the following areas on the return:

    1. Enter the amount from Parte II, Line 4, if you can determine it is a misplaced entry.

    2. The taxpayer may have the FTD amount erroneously entered in the amount line of Question A or on an attachment.

    3. If you can determine the correct FTD amount from this area, enter it on Line 8, Parte III.

3.11.154.9.6.6  (01-01-2012)
Form 940-PR - Parte III, Line 9, Balance Due/Line 10, Overpayment (Revision 2005 and Prior)

  1. Form 940-PR - Parte III, Line 9, Balance Due/Line 10, Overpayment

    1. If Line 9 or Line 10 are blank or illegible, perfect from the return or attachments if possible.

    2. Perfect the balance due/overpayment by subtracting Line 8 from Line 7.

      IF THEN
      The Balance Due amount on Line 9 contains Failure to Deposit (FTD), Failure to File (FTF), or Failure to Pay (FTP) penalty and/or interest, 1. Edit an asterisk (*) to the left of the Line 9 amount.
      2. Subtract the FTD, FTF, FTP penalty and interest from the Balance Due amount.
      3. Edit the Balance Due to the left of the asterisk (*).
      4. Edit a received date, if necessary.
      The Overpayment amount on Line 10 is reduced by FTD, FTF, FTP penalty and/or interest, 1. Edit an asterisk (*) to the left of the Line 10 amount.
      2. Add the FTD, FTF, FTP penalty and interest to the Overpayment amount.
      3. Edit the Overpayment amount to the left of the asterisk (*).
      4. Edit a Received Date, if necessary.

    3. If the taxpayer has entered the same amounts in Lines 7, 8, and 9, the amount is equal to total amount of the ROFTL, delete the entry on Line 8.

    4. Do not edit if the computation on Line 9 or 10 is less than ≡ ≡ ≡ ≡ ≡ .

3.11.154.9.7  (01-01-2012)
Form 940-PR - Parte IV - Record of Quarterly Federal Unemployment Tax Liability (Revision 2005 and Prior)

  1. Form 940-PR -Liability for the Quarter

    1. IF AND THEN
      Parte II and Parte III are completed and the remittance or ROFTL does not agree, The taxpayer's intent cannot be determined, Correspond with the taxpayer.
      Blank,   Edit from attachments.
      Only the fourth quarter is blank, The taxpayer indicates a larger amount on Line 7, Parte III,
      1. Edit an amount to the fourth quarter that would allow the total of all quarters to equal total FUTA tax.
      2. This will prevent erroneous deposit penalty from being charged.
      The taxpayer entered wages instead of tax in Parte IV,   1. Compare Parte I, Line 5 with the Total for Year, Parte IV.
      2. If the amounts agree, and Parte II, Line 1 or Parte III, Line 7 is more than ≡ ≡ ≡ ≡ , multiply the wage amount shown for each quarter by .008 and edit the correct entries. Figure 3.11.154-17
      The taxpayer has entered a negative figure in any quarter of the ROFTL fields,   Enter SIC "1" to the right margin next to the line that separates the entity information from the ABC Questions. Exhibit 3.11.154-5

    Figure 3.11.154-17

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  2. Form 940-PR - Total for Year - This item is not edited or transcribed.

3.11.154.9.8  (01-01-2012)
Form 940-PR - Schedule Indicator Code - SIC (Revision 2005 and Prior)

  1. The Schedule Indicator Code (SIC) is used to notify the computer that the Quarterly Federal Tax Liability for Unemployment Tax (ROFTL), Parte IV is incomplete or unnecessary. When the SIC "1" is edited, the computer will determine if a Federal Tax Deposit penalty should be assessed based on a quarterly average of the total liability for the year. The SIC code is edited in the right margin next to the line that separates the entity information from the ABC Questions. Exhibit 3.11.154-4 and Exhibit 3.11.154-5

  2. Edit SIC Code "1" when:

    1. Line 1, Parte II, is $500 or less.

    2. Line 7, Parte III, is $500 or less.

    3. The ROFTL Total is $500 or less.

    4. There is a negative amount in the ROFTL.

    5. The ROFTL is blank.

    6. There is a total in the ROFTL, but there are no Quarterly Liability Amounts present.

    7. Line 7, Parte III is more than $500 and the Total in the ROFTL is more than $500, and there is a difference of more than ≡ ≡ ≡ ≡ between the two amounts.

3.11.154.9.9  (01-01-2012)
Form 940-PR - Federal Tax Deposit Credits (Revision 2005 and Prior)

  1. Form 940-PR - Federal Tax Deposit Credit:

    IF AND THEN
    A return is subject to FTD requirements and reflects an overpayment or refund, The taxpayer requests that credit be transferred to another type of tax 1. Edit CCC "X" .
    2. Prepare Form 3465 to Accounts Management.

Exhibit 3.11.154-1 
Form 940 and Schedule A (Revisions 2011) - Road Map

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Exhibit 3.11.154-2 
Form 940-PR and Anexo A (Schedule A) (Revisions 2011) - Road Map

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Exhibit 3.11.154-3 
Form 940 (Revision 2005 and Prior) - Road Map

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Exhibit 3.11.154-4 
Form 940-PR (Revision 2005 and Prior) (Only Parte I and Parte II are Completed) - Road Map

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Exhibit 3.11.154-5 
Form 940-PR (Revision 2005 and Prior) (Only Parte I and Parte III are Completed) - Road Map

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Exhibit 3.11.154-6 
Form 940-PR for Tax Year 2005 - English Translation

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Exhibit 3.11.154-7 
Conversion of Form 940 When 2006, 2007, 2008, 2009, 2010 or 2011 Tax Year Information is Submitted on a Prior Year Form - Road Map

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Exhibit 3.11.154-8 
Conversion of Form 940-EZ When 2006, 2007 or 2008 Tax Year Information is Submitted on a Prior Year Form - Road Map

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Exhibit 3.11.154-9 
Conversion of Form 940-PR When 2006, 2007, 2008, 2009, 2010 or 2011 Tax Year Information is Submitted on a Revision 2005 or Prior Year Form (Only Parte I and Parte II are Completed)- Road Map

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Exhibit 3.11.154-10 
Conversion of Form 940-PR When 2006, 2007, 2008, 2009, 2010 or 2011 Tax Year Information is Submitted on a Revision 2005 or Prior Year Form (Only Parte I and Parte III are Completed) - Road Map

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Exhibit 3.11.154-11 
Correspondence Action Table

Form Correspondence is required when the following conditions exists Suggested Correspondence Action required on "No Reply" , "Undeliverable " , and Insufficient Response
940
940-EZ (Only those Form 940-EZ returns containing Tax Year 2010 information )
940-PR 		Signature missing on an Unnumbered overpaid or zero/even return Correspond using Form 6800-A Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.
940
940-PR 		Signature missing on an Unnumbered balance due or Numbered return Edit AC 225 (AC 226 for International) Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.
Edit an asterisk (*) in the left most position in the "Sign your name here" box for the 2006 and 2007 Revision.
940
940-PR 		Return indicating tax liability for more than one type of tax or more than one Tax Period
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns

Complete Form 12522 for Letter 142C.

Complete Form 12522 for Letter 142C. Edit AC 211. 		Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.
940
940-PR 		Taxpayer enters non-calendar year Tax Period
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns.

Correspond using Form 6800-A.
Complete Form 12522 for Letter 142C. Edit AC 211. 		Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.
940
940-PR 		Information provided not complete or not sufficient to determine Total Taxable Wages.
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns

Correspond using Form 6800-A.
Complete Form 12522 for Letter 142C. ( Edit AC 211. 		If possible, determine Total Taxable Wages from information provided on the return or attachments.
If unable to determine:
Edit CCC "3" .
Also, edit CCC "X" on overpaid returns.
940
940-PR 		Taxpayer shows an amount based on other than Federal Wage limit for payments of more than $7000.00 for services.
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns

Correspond using Form 6800-A.
Complete Form 12522 for Letter 142C. Edit AC 211. 		If possible, correct Total Taxable Wages.
If unable to determine:
Edit CCC "3" .
Also, edit CCC "X" on overpaid returns
940
940-PR 		Taxpayer’s amount for payments of more than $7,000.00 is the same amount as total payments for services to employees.
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns

Correspond using Form 6800-A.
Complete Form 12522 for Letter 142C. Edit AC 211. 		For 2006 and 2007 Revision:
Disallow the entry on line 5.
Edit line 3 amount to line 7a.
For 2005 Revision:
Disallow the entry on line 3.
Edit line 1 amount to line 5.
Edit CCC "3" on all returns with this condition. Also, edit CCC "X" on overpaid returns.
940
940-PR 		Taxpayer has not given taxable wage breakdown for credit reduction states.
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns

Complete Form 12522 for Letter 142C. Edit AC 211.
Complete Form 12522 for Letter 142C. Edit AC 211. 		Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.
940
940-PR 		Early Filed Return (Do not return to taxpayer)
a) Non-final, and it cannot be determined the reason for filing a future year
b) Final and complete (Not a correspondence condition.)
c) Final and incomplete

Complete Form 12522 for Letter 142C. Edit AC 211.
Edit AC 480 and CCC "F" . 		When correspondence is received, Rejects will suspend the return until the upcoming January.
940
940-PR 		Taxpayer’s intent cannot be determined. (Not covered by previous conditions).
a) Unnumbered overpaid or zero/even returns
b) Unnumbered balance due and numbered returns		 Correspond using Form 6800-A.
Complete Form 12522 for Letter 142C. Edit AC 211. 		Edit CCC "3" on all returns with this condition.
Also, edit CCC "X" on overpaid returns.

Exhibit 3.11.154-12 
State Codes

State Code State State Code State
AL Alabama MT Montana
AK Alaska NE Nebraska
AZ Arizona NV Nevada
AR Arkansas NH New Hampshire
CA California NJ New Jersey
CO Colorado NM New Mexico
CT Connecticut NY New York
DC District of Columbia NC North Carolina
DE Delaware ND North Dakota
FL Florida OH Ohio
GA Georgia OK Oklahoma
HI Hawaii OR Oregon
ID Idaho PA Pennsylvania
IL Illinois RI Rhode Island
IN Indiana SC South Carolina
IA Iowa SD South Dakota
KS Kansas TN Tennessee
KY Kentucky TX Texas
LA Louisiana UT Utah
ME Maine VT Vermont
MD Maryland VA Virginia
MA Massachusetts WA Washington
MI Michigan WV West Virginia
MN Minnesota WI Wisconsin
MS Mississippi WY Wyoming
MO Missouri *ZZ Used for Zero Liability Tax in Credit Reduction State(s) only

Exhibit 3.11.154-13 
Entity State Code and Zip Code Chart

State Code State ZIP Code
AA America-Atlantic 34001
AE America-Europe 09001
AP America-Pacific 96201
AL Alabama 35001
AK Alaska 99501
AZ Arizona 85001
AR Arkansas 71601
CA California 90001
CO Colorado 80001
CT Connecticut 06001
DC District of Columbia 20001
DE Delaware 19701
FL Florida 32001
GA Georgia 30001
HI Hawaii 96701
ID Idaho 83201
IL Illinois 60001
IN Indiana 46001
IA Iowa 50001
KS Kansas 66001
KY Kentucky 40001
LA Louisiana 70001
ME Maine 03901
MD Maryland 20601
MA Massachusetts 01001
MI Michigan 48001
MN Minnesota 55001
MS Mississippi 38601
MO Missouri 63001
MT Montana 59001
NE Nebraska 68001
NV Nevada 88901
NH New Hampshire 03001
NJ New Jersey 07001
NM New Mexico 87001
NY New York 00501
NC North Carolina 27001
ND North Dakota 58001
OH Ohio 43001
OK Oklahoma 73001
OR Oregon 97001
PA Pennsylvania 15001
RI Rhode Island 02801
SC South Carolina 29001
SD South Dakota 57001
TN Tennessee 37001
TX Texas 75001
UT Utah 84001
VT Vermont 05001
VA Virginia 20101
WA Washington 98001
WV West Virginia 24701
WI Wisconsin 53001
WY Wyoming 82001

Exhibit 3.11.154-14 
U.S. Possessions, Abbreviations and ZIP Codes

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

Exhibit 3.11.154-15 
Foreign Country Codes

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

Note:

Use when only Korea is present.

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

Exhibit 3.11.154-16 
Province, State and Territory Abbreviations

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

Exhibit 3.11.154-17 
Action Code Chart

Action Code Description Workday Suspense Period Function Used In
001 Input Document 0 GEN
Correspondence
210 EPMF (Employee Master Plan File) Correspondence 60 EC, S
211 First Taxpayer Correspondence 40 CE, EC, S
212 Second Taxpayer Correspondence 25 CE, EC, S
213 Correspondence to Other Than Taxpayer 40 CE, EC, S
215 International Correspondence 45 CE, EC, S
225 Signature Only 40 CE, EC, S
226 Signature Only (International) 40 CE, EC, S
In House Research
300 Examination (Fuel Tax Credit 10 CE, EC, S
310 Statute Control 10 CE, EC, S
320 Entity Control 10 CE, EC, S
Criminal Investigation Division
331 Frivolous Review 3 CE, EC
332 QRDT ( Questionable Refund Detection Team) Review 3 CE, EC
333 Prompt Audit 10 CE, EC, S
334 Joint Committee 10 CE, EC, S
335 Frivolous Case 10 CE, EC, S
336 QRDT Case 10 CE, EC, S
337 Other CID (Criminal Investigation Division) 10 CE, EC, S
Accounting
341 Manual Refund 10 CE, EC, S
342 Credit Verification 10 CE, EC, S
343 Other Accounting 10 CE, EC, S
344 Manual Refund (ERS) 0 EC
MFTRA Research
351 TIN Research 0 EC, S
352 Name Research 3 CE, EC, S
353 Address Research 3 CE, EC, S
354 Filing Requirement Research 3 CE, EC, S
355 Other MFTRA Research 5 CE, EC, S
360 Other In-House Research 10 CE, EC, S
370 Examination 10 CE, EC, S
Management Suspense
410 Assistance Needed 0 EC
420 Management Suspense A 5 CE, EC, S
430 Management Suspense B 10 CE, EC, S
450 Management Suspense D 20 CE, EC, S
460 Management Suspense E 25 CE, EC, S
470 Complex Error Code 0 EC
480 Early Filed Suspense 150 CE, EC, S
490 System Problem 5 CE, EC, S
Missing Document
510 Missing Document 0 CE
511 Missing Document- 1st Suspense 25 EC, S
512 Missing Document- 2nd Suspense 20 S
513 Missing Document- 3rd Suspense 20 S
515 Missing Document- Short Term 5 EC, S
Magnetic Tape
550 Magnetic Tape Return- Check for Attachments 0 CE
551 Magnetic Tape Return- Inconsistent Data 0 CE
Rejects
610 Renumber - Non-Remit 0 CE, EC
611 Renumber - Remit 0 CE, EC
620 NMF/Non-ADP 0 CE, EC
630 Reinput 0 EC, S
640 Void 0 CE, EC, S
650 International 0 CE, EC, S
660 Data Control Delete -TEP (Team Exam Program) 0 S
670 Rejected Missing Document 0 S
Duplicate DLN
700 Duplicate Block DLN 0 GEN
711 Duplicate Document DLN from Code & Edit 0 GEN
712 Duplicate Document from Error Correction 0 GEN
713 Duplicate Document from Unpostables 0 GEN
714 Duplicate Document from Unworkable Suspense 0 GEN
715 Duplicate Document from Workable Suspense 0 GEN
800 NAP (National Account Profile) Linkage Problem 2 EC, S
900 Unpostable Record 0 GEN
CE = Code & Edit
EC = Error Correction
S = Suspense Correction
GEN = Computer Generated

Exhibit 3.11.154-18 
Potential Frivolous Return Criteria

Potential Frivolous Return for Examination Review
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC (Uniform Commercial Code) 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
C-Filings This frivolous position includes the following four categories:

  1. Files a return claiming various types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns.

  2. Files a return containing the filers identifying information but does not request a refund, often lacking sufficient information to determine a tax liability.

  3. Files a return with various types of rambling dialogue and/or crazy arguments that no one could reasonably view as a good faith attempt to comply with the law.

  4. Files a return that attempts to send some type of message or protest to the IRS, but fails to include sufficient identifying information for the Service to either determine the identity of the taxpayer or correspondent or return address.

Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/Title 26 or "law" in Other Documents Argues that Title 26 of the United States Code is not law because it was never enacted as named.
Collections Issues Files frivolous documents contending that various collections issues are invalid (e.g. Offers in Compromise, Collection Due Process Requests, Installment Agreements, Appeals Requests, etc.) because they are not filed and/or signed by someone with delegated authority. They may have no certificate of assessment attached, do not comply in form or content with a Stat or Local law, are not in a certain format or lack a valid OMB (Office of Management and Budget) number or other frivolous positions.
Disclaimer Submits a disclaimer stating, " disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign S Corporations from sources within the United States is taxable.
Form 1099-OID (Original Issue Discount) An individual files a return reporting false amounts of income (generally "Other" or "Miscellaneous" income) and all of them claim a false amount of income tax withholding approximately equal to the amount of falsely reported income. Although the returns report income, they do not calculate any tax due. Some of the returns have Form 1099-OID (Original Issue Discount) attached and some have Forms 1096. Other false financial instruments may be filed in the place of or in addition to the Forms 1099-OID such as Form 2439, promissory notes, bonds sight drafts etc.
IRC 861 Business Employment Tax (BMF 861) Argument targets employers and advises them that wages are exempt from withholding. Based on 26 CFR Section 1.861, promoters of this scheme advise employers to stop withholding and paying payroll taxes on their employee’s wages. In addition, some employers file amended payroll tax returns and request refunds of previously paid payroll taxes.
IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order" .
Not a Person Argues that a taxpayer is not a "person" within the meaning of section 7701 (a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Straw Men Argues that the government has created an entity separate and distinct from the taxpayer -a "straw man" and any tax obligations are exclusively those of the "straw man" .
Taxes are Voluntary/Law Does Not Require Submits a return, amended return or correspondence that argues income taxes are voluntary.
U.S. v. Long Submits a return with zero money amounts much the same as the Zero Return category and U.S. V. Long is referenced. See NOTE in Zero returns below.
Unsigned Returns The individual completes a return but fails to sign, A statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns Submits a return with zero money amounts on all or most of the line items on the form ( e.g., IRC §861, Forms 2439, OID and other BMF filings that claim no income and requests refunds). See Revenue Ruling 2004-34. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income. There are several variations on this type of filling such as those bearing the words "nunc pro tunc" and "not liable"

Note:

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

Other All others. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs.

Note:

Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19.8.4, Collection Appeal Rights Procedures, for additional information.

Exhibit 3.11.154-19 
Tax Years and Credit Reduction States

YEAR STATE RATE
2011   .003
2010 SOUTH CAROLINA .003
2010 INDIANA .003
2010 MICHIGAN .006
2009 MICHIGAN .003
2008 NONE  
2007 NONE  
2006 NONE  
2005 NEW YORK .006
2004 NEW YORK .003
2003 NONE  
2002 NONE  
2001 NONE  
2000 NONE  
1999 NONE  
1998 NONE  
1997 NONE  
1996 NONE  
1995 NONE  
1994 NONE  
1993 NONE  
1992 MICHIGAN .011
1991 MICHIGAN .008
1990 NONE  
1989 NONE  
1988 NONE  
1987 PENNSYLVANIA .015
1987 WEST VIRGINIA .011
1986 ILLINOIS ..012
1986 LOUISIANA .009
1986 OHIO .011
1986 PENNSYLVANIA .012
1986 WEST VIRGINIA .011
1985 CONNECTICUT .007
1985 ILLINOIS .009
1985 LOUISIANA ,006
1985 MINNESOTA .011
1985 OHIO .008
1985 PENNSYLVANIA .009
1985 PUERTO RICO .006
1985 VERMONT .006
1985 WEST VIRGINIA .008
1984 CONNECTICUT .007
1984 DISTRICT OF COLUMBIA .008
1984 ILLINOIS .008
1984 IOWA .003
1984 LOUISIANA .003
1984 MICHIGAN .007
1984 MINNESOTA .008
1984 NEW JERSEY .006
1984 OHIO .007
1984 PENNSYLVANIA .008
1984 PUERTO RICO .006
1984 TEXAS .003
1984 VERMONT .006
1984 VIRGIN ISLANDS .009
1984 WEST VIRGINIA .007
1983 ARKANSAS .006
1983 CONNECTICUT .007
1983 DELAWARE .006
1983 DISTRICT OF COLUMBIA .007
1983 ILLINOIS .007
1983 KENTUCKY .003
1983 MICHIGAN .006
1983 MINNESOTA .006
1983 NEW JERSEY .006
1983 OHIO .006
1983 PENNSYLVANIA .007
1983 PUERTO RICO .006
1983 RHODE ISLAND .006
1983 VERMONT .006
1983 VIRGIN ISLANDS .006
1983 WEST VIRGINIA .006
1982 ARKANSAS .003
1982 CONNECTICUT .007
1982 DELAWARE .007
1982 DISTRICT OF COLUMBIA .006
1982 ILLINOIS .006
1982 MAINE .009
1982 MICHIGAN .003
1982 MINNESOTA .003
1982 NEW JERSEY .006
1982 OHIO .003
1982 PENNSYLVANIA .006
1982 PUERTO RICO .006
1982 RHODE ISLAND .006
1982 VERMONT .006
1982 VIRGIN ISLANDS .006
1982 WEST VIRGINIA .003
1981 CONNECTICUT .007
1981 DELAWARE .006
1981 DISTRICT OF COLUMBIA .006
1981 ILLINOIS .006
1981 MAINE .006
1981 NEW JERSEY .006
1981 OHIO .003
1981 PENNSYLVANIA .006
1981 PUERTO RICO .006
1981 RHODE ISLAND .006
1981 VERMONT .006
1981 VIRGIN ISLANDS .006
1980 DELAWARE .006
1980 DISTRICT OF COLUMBIA .006
1980 ILLINOIS .006
1980 MAINE .003
1980 NEW JERSEY .003
1980 PENNSYLVANIA .006
1980 PUERTO RICO .003
1980 RHODE ISLAND .006
1980 VERMONT .006
1980 VIRGIN ISLANDS .006
1979 DELAWARE .003
1979 PENNSYLVANIA .003
1978 RHODE ISLAND .003
1977 DISTRICT OF COLUMBIA .003
1976 WASHINGTON .003
1976 VERMONT .003
1975 NONE  
1974 CONNECTICUT .003

Exhibit 3.11.154-20 
Taxable State Wage Bases (2006 - 2011)

STATE 2006 2007 2008 2009 2010 2011
ALABAMA $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
ALASKA $28,700 $30,100 $31,300 $32,700 $34,100 $34,600
ARIZONA $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
ARKANSAS $10,000 $10,000 $10,000 $10,000 $12,000 $12,000
CALIFORNIA $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
COLORADO $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
CONNECTICUT $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
DELAWARE $8,500 $8.500 $10,500 $10,500 $10,500 $10,500
DISTRICT OF COLUMBIA $7,000 $9,000 $9,000 $9.000 $9,000 $9,000
FLORIDA $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
GEORGIA $8,500 $8,500 $8,500 $8,500 $8,500 $8,500
HAWAII $34,000 $35,300 $13,000 $13,000 $38,800 $34,200
IDAHO $29,000 $30,200 $32,300 $33,200 $33,300 $33,300
ILLINOIS $11,000 $11,500 $12,000 $12,300 $12,520 $12,740
INDIANA $7,000 $7,000 $7,000 $7,000 $9,500 $9,500
IOWA $21,300 $22,000 $22,800 $23,700 $24,500 $24,700
KANSAS $8,000 $8,000 $8,000 $8.000 $8,000 $8,000
KENTUCKY $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
LOUISIANA $7,000 $7,000 $7,000 $7,000 $7,700 $7,700
MAINE $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
MARYLAND $8,500 $8,500 $8,500 $8,500 $8,500 $8,500
MASSACHUSETTS $14,000 $14,000 $14,000 $14,000 $14,000 $14,000
MICHIGAN $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
MINNESOTA $24,000 $24,000 $25,000 $26,000 $27,000 $27,000
MISSISSIPPI $7,000 $7,000 $7,000 $7,000 $7,000 $14,000
MISSOURI $11,000 $11,000 $12,000 $12,500 $13,000 $13,000
MONTANA $21,600 $22,700 $23,800 $25,100 $26,000 $26,300
NEBRASKA $8,000 $9,000 $9,000 $9,000 $9,000 $9,000
NEVADA $24,000 $24,600 $24,600 $26,600 $27,000 $26,600
NEW HAMPSHIRE $8,000 $8,000 $8,000 $8,000 $8,000 $12,000
NEW JERSEY $24,800 $26,600 $27,700 $28,900 $29,700 $29,600
NEW MEXICO $17,900 $18,600 $19,900 $20,900 $20,800 $21,900
NEW YORK $8,500 $8,500 $8,500 $8,500 $8,500 $8,500
NORTH CAROLINA $17,300 $17,800 $18,600 $19,300 $19,300 $19,700
NORTH DAKOTA $20,300 $21,300 $22,100 $23,700 $24,700 $25,500
OHIO $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
OKLAHOMA $13,500 $13,200 $13,600 $14,200 $14,900 $18,600
OREGON $28,000 $29,000 $30,200 $31,300 $32,100 $32,300
PENNSYLVANIA $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
PUERTO RICO $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
RHODE ISLAND 16,000 $16,000 $14,000 $18,000 $19,000 $19,000
SOUTH CAROLINA $7,000 $7,000 $7,000 $7,000 $7,000 $10,000
SOUTH DAKOTA $7,000 $8,500 $9,000 $9,500 $10,000 $11,000
TENNESSEE $7,000 $7,000 $7,000 $7,000 $9,000 $9,000
TEXAS $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
UTAH $23,200 $25,400 $25,400 $27,800 $28,300 $28,600
VERMONT $8,000 $8,000 $8,000 $8,000 $10,000 $13,000
VIRGINIA $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
VIRGIN ISLANDS $20,000 $20,500 $21,800 $22,100 $22,200 $22,600
WASHINGTON $30,900 $31,400 $31,400 $35,700 $36,800 $37,300
WEST VIRGINIA $8,000 $8,000 $8,000 $8,000 $12,000 $12,000
WISCONSIN $10,500 $10,500 $10,500 $12,000 $12,000 $13,000
WYOMING $17,100 $18,100 $20,100 $21,500 $22,800 $22,300

Exhibit 3.11.154-21 
Acronyms

ACRONYM DEFINITION
AC Action Code
ADP Automatic Data Processing
AFD Alpha/Numeric Field Designator
AM Account Management
APO Army Post Office
ASED Assessment Statute Expiration Date
BMF Business Master File
C & E Code and Edit
CAF Centralized Authorization File
CID Criminal Investigation Division
CC Command Code
CCC Computer Condition Code
CIS Correspondence Imaging System
CSPC Cincinnati Submission Processing Campus
DOL Department of Labor
DLN Document Locator Number
Doc Code Document Code
DPO Diplomatic Post Office
EC Error Code
EFTPS Electronic Federal Tax Payment System
EIF Entity Index File
EIN Employer Identification Number
EPMF Employee Plan Master File
ERS Error Resolution System
ES Estimated Tax
FLC File Location Code
FMS Financial Management Service
FPO Fleet Post Office
FTD Failure to Deposit
FTF Failure to File
FTP Failure to Pay
FUTA Federal Unemployment Tax Act
GMF Generalized Mainline Framework
ICP Integrated Case Processing
IDAP IDRS Decision Assisting Program
IDRS Integrated Data Retrieval System
IRC Internal Revenue Code
IRM Internal Revenue Manual
ISRP Integrated Submission and Remittance Processing
ITIN Individual Taxpayer Identification Number
MCC Martinsburg Computing Center
MeF Modernized e-File
MFT Master File Tax Code
MFTRA Master File Transcript Request
NAP National Account Profile
NMF Non Master File
OAR Operations Assistance Request
OE Original Entry
OSPC Ogden Submission Processing Campus
OUO Official Use Only
P & A Planning & Analysis
PIN Personal Identification Number
PPB Paper Processing Branch
QRDT Questionable Refund Detection Team
R & C Receipt and Control
RPS Remittance Processing System
ROFTL Record of Federal Tax Liability
SCRIPS Service Center Recognition Image Processing System
SCRS Service Center Replacement System
SFR Substitute For Return
SIC Schedule Indicator Code
SLA Service Level Agreement
SSN Social Security Number
T Line Transcription Line
TAS Taxpayer Advocate Service
TC Transaction Code or Tax Class
TCC Tennessee Computing Center
TIGTA Treasury Inspector General for Tax Administration
TIN Taxpayer Identification Number
TRIDOC Technical Reference Document
W & I Wage and Investment

Exhibit 3.11.154-22 
Form 940 with Schedule R Attached. Edit Schedule R Indicator (SRI).

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Exhibit 3.11.154-23 
CCC "9" No Payments to Employees in 2011.

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