3.12.106  Estate Tax Returns - Paper Correction Processing (Cont. 2)

3.12.106.2 
Processing Form 706-GS(D), Generation-Skipping Transfer Tax Return For Distributions

3.12.106.2.3 
Section 03 - Form 706-GS(D)

3.12.106.2.3.9  (01-01-2015)
Field 03-I, Payment

  1. This field is transcribed from Line 8 of Form 706-GS(D).

    Note:

    On prior-year versions (January 2003 and prior revisions) of Form 706-GS(D), this amount was transcribed from Line 12. The extension form used by taxpayers at that time was Form 2758 (Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns).

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

3.12.106.2.3.10  (01-01-2015)
Field 03-J, Tax Due/Overpayment

  1. This amount is transcribed either from Line 9 (Tax (Balance) Due) or Line 10 (Overpayment).

  2. The Tax Due amount is the result if Line 7 (Net GST tax) is larger than Line 8 ("Payment, if any, made with Form 7004" ).

  3. The Overpayment amount is the result if Line 8 is larger than Line 7.

  4. Correct all editing, transcribing and transferring errors.

  5. Any penalties and interest included in Field 03-J should be subtracted using AC 6.

  6. This field will underprint if it exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If an error is present, send TPNC 66.

3.12.106.3  (01-01-2015)
Processing Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations

  1. This section includes instructions for correcting Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Please note that two (2) revisions of Form 706-GS(T) were issued in Calendar Year 2011:

    1. Form 706-GS(T), Generation Skipping Transfer Tax Return For 2010 Terminations (Rev. February 2011);

    2. Form 706-GS(T), Generation Skipping Transfer Tax Return For Terminations (Use for Terminations made after December 31, 2010; For Calendar Year ......... (Rev. November 2011);

3.12.106.3.1  (01-01-2015)
Section 01 - Form 706-GS(T)

  1. Section 01 alpha field designators, line numbers, field lengths and titles are listed in the table below.

    Alpha Field
    Designator
    Line
    Number
    Field
    Length


    Title
    A Right margin of Line 12 11 Remittance Amount
    B Line 1a 4 Name Control
          Name Control Underprint
    C Line 1b 9 TIN
    D   1 TIN TYPE
    E Top of the return 6 Tax Period
    F Dotted portion of Line 6 tax computation area 8 Received Date
    G Upper left margin of the return 10 Computer Condition Code
    H Left OMB number on upper portion of return 1 Penalty and Interest Code
    I Right margin of Line 2b 1 CAF Indicator
    J Left margin on Line 6 8 Correspondence Received Date
    K N/A 1 Entity Underprint Code
    L Upper left margin of return 6 Taxpayer Notice Code
    M   1 Refund Code
    N Bottom Portion of Part III (Tax Computation) "Paid Preparer's Use Only" section in the box (to the far right of the Preparer's signature line) 9 Preparer's SSN or PTIN
    O Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" section, in the area (to the right of the Preparer firm's name and address) 9 Preparer's EIN
    P Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" section, in the area (to the right of the Preparer firm's name and address) 10 Preparer Phone Number

3.12.106.3.1.1  (01-01-2015)
Due Date

  1. Generally, Forms 706-GS(T) are filed by April 15th of the year following the calendar year in which the termination occurs. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. If the taxpayer is unable to file the return by the due date, he/she may request an extension of time to file by filing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

3.12.106.3.1.2  (01-01-2015)
Field 01-A, Remittance Amount

  1. This field cannot be changed by Error Resolution. If the amount is incorrect, treat the return and related error record as unprocessable.

  2. Reject with AC 3 and prepare Form 10886 to explain the error. The Reject function will prepare Form 3893 for re-entry.

  3. The remittance amount is located on the Overpayment line of a full paid return and is designated by a green rocker.

  4. If a remittance amount is shown on an apparent nontaxable return, but an examination reveals that it should be taxable, enter the missing data and section of the register.

  5. Field 01-A will asterisk if an amount is present in Field 01-A and there is no entry in Total GST Tax, (Field 03-H). If the return is a true nontaxable, (i.e., taxpayer shows "none" , "not liable" tax is zero due to math error, or just signs the return) and no other non-math errors are involved, treat return as unprocessable.

  6. Correction Procedures:

    1. If this correction attempt is on Raw, bring up the underprint for Field 03-H, using AC 6.

    2. If this correction attempt is on Loop, reject with AC 3. Indicate excess remittance on Form 10886. If nontax status is due to a math error, note on Form 4227: "Zero tax due to math error. Refund if no other tax due."

3.12.106.3.1.3  (01-01-2015)
Field 01-B, Name Control

  1. This field cannot be blank. Must be the first four alpha characters in Line 1a (name control of the trust). First position must be alpha. Valid characters after the first position may be alpha, hyphen or blank. The name control is invalid if there are intervening blanks between significant characters.

  2. Check for transcription errors in the name control field.

  3. If the name control on the return and Field 01-B do not agree or was transcribed incorrectly, change Field 01-B.

  4. If it is not an obvious error, research through Command Code (CC) INOLE/ENMOD for EIN and CC NAMEE/NAMEB for the name line.

  5. If the correction entry is less than four characters, enter and circle the number of the remaining positions.

3.12.106.3.1.3.1  (01-01-2015)
Check Digits

  1. The name control is being cross-checked against the Entity Index File (EIF). When there is a match against the EIF, you will get check digits in this field. If there is no match, the name control will be shown in this field.

  2. Check digits will be invalid if the first two positions are not blank and if the third and fourth positions are not alpha characters. The computer will do additional checks for the validity of these letters.

  3. If the check digits are invalid, enter the name control (first four letters of the taxpayer's surname) in Field 01-B.

3.12.106.3.1.3.2  (01-01-2015)
Name Control Underprint

  1. If the transcribed name control does not match the name control for the transcribed SSN on the EIF, there will be an underprint to Field 01-B. This field will underprint with "XXXX" if there is no match to the NAP.

  2. The name control underprint will be removed when the following occurs:

    • The name control underprint and the entry in Field 01-B agree.

    • The entity underprint field contains a "1" .

  3. When the name control on the return does not match the name control on the EIF, compare the entries in Field 01-B and 01-C to the name control, the taxpayer's last name, and the SSN/EIN on the return.

    1. If the name control is edited or transcribed incorrectly, correct Field 01-B and/or return.

    2. If the SSN/EIN is edited or transcribed incorrectly, correct Field 01-C and/or return.

  4. If the SSN/EIN is transcribed correctly and the name control is invalid, research using INOLE/ENMOD for the EIN and NAMEE/NAMEB for the name line.

    1. If the EIN is correct and the reason why the name control is invalid is obvious (misspelling), correct Field 01-B and the return.

    2. If the EIN is not correct, but a correct SSN/EIN is found through NAMEB/NAMEE, check INOLE/ENMOD for an established (or pending) account. If none, reject with AC 3. If an account is established or pending, correct Field 01-C on the register and the return. If a correct SSN/EIN is not found through NAMEB/NAMEE, use AC 3 to send to Entity for correspondence.

    3. If a new EIN/SSN is found in research that is different from the original EIN/SSN filed on the Form 706 (or, if the return contained no TIN originally), issue Letter 3875, Missing or Incorrect EIN on Return - BMF/EPMF, to inform the taxpayer of his/her TIN assignment or correction.

      Note:

      Do not send Letter 3875C if three or fewer digits of the EIN are transposed, different or missing, or when INOLES indicates the account has been "merged to" or "merged from".

  5. If Field 01-B underprints with "XXXX" , or the taxpayer's last name has changed for whatever reason, reject using AC 3 to Entity.

  6. Once a name change is returned from Entity, enter "1" in Field 01-K (Entity Underprint Code).

  7. If, after research, the name control (Field 01-B) and the month of the tax period (Field 01-E) are correct and the underprints differ, enter a "3" in Field 01-K (Entity Underprint Code) to clear both underprints.

  8. Suspense Correction:

    1. If the register returns on loop as having an invalid EIN, use AC 9 to reestablish the account as a raw register.

    2. After the account is reestablished, forward to Entity.

3.12.106.3.1.4  (01-01-2015)
Field 01-C, Employer Identification Number (EIN)

  1. This field must carry an EIN for Form 706-GS(T).

  2. Nine numeric characters must be present. All nines or zeros will be invalid.

  3. This field must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89.

  4. If Field 01-C is invalid, examine the return and attachments.

    1. If found, enter correct number in Field 01-C.

    2. If correct EIN cannot be found, research IDRS for valid numbers.

    3. If a valid number cannot be found, reject to Entity Control to assign a number.

    4. Enter the correct number, using AC 6.

    5. If a new EIN/SSN is found in research that is different from the original EIN/SSN filed on the Form 706 (or, if the return contained no TIN originally), issue Letter 3875, Missing or Incorrect EIN on Return - BMF/EPMF, to inform the taxpayer of his/her TIN assignment or correction.

      Note:

      Do not send Letter 3875C if three or fewer digits of the EIN are transposed, different or missing or when INOLES indicates the account has been "merged to" or "merged from".

3.12.106.3.1.5  (01-01-2015)
Field 01-D, TIN Type Indicator

  1. Field 01-D, TIN Type Indicator, is a "2" for an EIN. If blank, or other than a "2" , correct the field to show a "2" .

3.12.106.3.1.6  (01-01-2015)
Field 01-E, Tax Period

  1. This field contains the ending month and year. Valid for tax period 198612 (the first year in effect) and subsequent.

  2. The tax period month digit will always be 12 (i.e., YYYYMM format).

  3. If invalid, check return and attachments for correct tax period and make necessary change using AC 6.

    Note:

    Also see instructions under IRM 3.12.106.2.1.6, Field 01-E, Tax Period.

3.12.106.3.1.6.1  (01-01-2015)
Tax Period Underprint (generated)

  1. Corrections for Forms 706-GS(T) for this field are handled in the same manner as is performed for Forms 706-GS(D). See instructions in IRM 3.12.106.2.1.6.1, Tax Period Underprint (generated), for details.

3.12.106.3.1.7  (01-01-2015)
Field 01-F, Received Date

  1. This date must be present on Form 706-GS(T) in YYYYMMDD format. It cannot be after the processing date or before the tax period (Field 01-E).

  2. The received date field is invalid if:

    • The month (fifth and sixth digits) is other than 01 through 12, or

    • The day (seventh and eighth digits) is other than 01 through 31 for the months 01, 03, 05, 07, 08, 10 or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; or 01-29 for the month 02 during leap year,

    • Other than numerics are present in the field.

  3. If the received date is missing or illegible, enter a date using the following order or priority:

    1. Earliest legible postmark date of the U. S. Post Office or a Private Delivery Service (i.e., Federal Express), or a foreign postmark date.

      Note:

      If an envelope is not attached, use the postmark date stamped on the face of the return.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date.

    3. Revenue Officer's or other IRS official's signature date

    4. Signature date, if within the current year (unless other information indicates signature date is invalid).

      Exception:

      Do not use the Signature date on prior year returns.

    5. Julian Date (DLN) minus 10 days.

  4. If a return was identified as unprocessable and/or the taxpayer has been contacted for additional information, do not change original received date, but also enter correspondence received date (Field 01-J).

  5. If Field 01-F is invalid, check Field 01-H (P&I Code). If 01-H has a "1" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01-H.

  6. If more than one date is stamped, use only the earliest date. Circle out all others. If date is incorrect, enter correct date with AC 6.

  7. When processing an early-filed return, change the received date to the first date after the tax period.

3.12.106.3.1.8  (01-01-2015)
Field 01-G, CCC Field

  1. The valid condition codes are D, F, G, O, R, U, W, X, 3, and 7. If any code other than those listed is used, this field will asterisk on the error register.

  2. If there is a transcription error, correct it by lining out Field 01-G and inserting the correct code above it using AC 6.

  3. If Form 706-GS(T) is coded incorrectly, determine the correct code and enter it on the return and error register. Correct with AC 6.

3.12.106.3.1.8.1  (01-01-2015)
CCC "D" - Reasonable Cause for Failure to Pay Taxes Timely

  1. Enter CCC "D" in a delinquent balance due return when taxpayer has attached a statement establishing a reasonable cause for failure to make payments.

  2. Do not enter CCC "D" if precomputed penalty is shown on the return.

  3. If the taxpayer's explanation for failure to pay timely is unacceptable and reasonable cause is not established, do not edit CCC "D" on the return. Instead initiate correspondence to the taxpayer explaining the reasons for rejecting the explanation and informing them of the available appeal rights. Letter 854C, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained, (or other applicable letter) may be used for this purpose.

3.12.106.3.1.8.2  (01-01-2015)
CCC "F" - Final Return

  1. Enter CCC "F" when the filer shows that this is a final return by notating "Final" .

3.12.106.3.1.8.3  (01-01-2015)
CCC "G" - Amended Return

  1. Enter CCC "G" on return marked "Amended" , "Superseding" , "Duplicate" , "Corrected" , etc.

  2. CCCs "W" and "3" can be used with a CCC "G" .

  3. If the return is not an amended return, delete CCC "G" (Field 01-G) with AC 6. Enter additional sections with AC 5.

  4. If the return truly is an amended return, delete all Fields and Sections with AC 4.

3.12.106.3.1.8.4  (01-01-2015)
CCC "O" - Module Freeze

  1. Enter CCC "O" if a completed Form 3753, Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund (IGR), is attached to the return. These indicate that a presettlement manual refund was made.

3.12.106.3.1.8.5  (01-01-2015)
CCC "R" - Reasonable Cause

  1. CCC "R" is entered on a delinquent return when the taxpayer has attached a statement establishing a reasonable cause for the delinquency. It will also be used when the taxpayer indicates an assessment of fraud penalty; and it will be used in conjunction with P&I Code "1" (Field 01-H) when precomputed interest only is shown on the return. It may also be used when a reply to correspondence is received on a return that was originally timely filed.

3.12.106.3.1.8.6  (01-01-2015)
CCC "U" - Unprocessable Document

  1. CCC "U" , when entered by Code and Edit, will always cause the return to print on the reject register for appropriate action. This code will not appear on the register.

3.12.106.3.1.8.7  (01-01-2015)
CCC "W" - Cleared by Statute

  1. CCC "W" is entered when the return has been cleared by Statute Control function.

3.12.106.3.1.8.8  (01-01-2015)
CCC "X" - Credit Freeze

  1. CCC "X" is used when it has been determined that an excess remittance should be applied to a different tax class or module. The CCC "X" will freeze the tax module from refunding or offsetting by generating a Transaction Code 570.

3.12.106.3.1.8.9  (01-01-2015)
CCC "3" - No Reply Received/Suppress Credit Interest

  1. Edit CCC "3" when no reply is received to correspondence. The CCC "3" , when posted to the Master File with a TC-150, suppresses credit interest.

  2. Enter CCC "3" in Field 01-G (Form 706-GS(T)) with AC 6.

3.12.106.3.1.8.10  (01-01-2015)
CCC "7" - Reasonable Cause Denied

  1. Use CCC "7" when the taxpayer's statement for failure to file or pay taxes timely does not meet reasonable cause criteria.

  2. CCC "7" can be present with either CCC "D" or CCC "R" , but not both at the same time. Determine which CCC is incorrect and correct Field 01-G.

3.12.106.3.1.9  (01-01-2015)
Field 01-H, P&I Code

  1. Code and Edit will enter P&I Code "1" if prepaid ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Valid entries for this field are "1" or blank.

  3. If only precomputed interest is shown, enter CCC "R" (Field 01-G). CCC "R" , if present, will override CCC "1" with regard to delinquency penalty only.

  4. If CCC "1" is present, the received date, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ both fields will asterisk. See Figure 3.12.106-9.

    Figure 3.12.106-9

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

3.12.106.3.1.10  (01-01-2015)
Field 01-I, CAF Indicator

  1. Corrections for this are handled in the same manner as those performed for Form 706-GS(D). See IRM 3.12.106.2.1.10, Field 01-I, CAF Indicator, for details.

  2. Valid indicator must be numeric (1 through 4 and 7) or blank. Only one indicator can be used. Check for transcription errors. Correct the field with AC 6.

3.12.106.3.1.11  (01-01-2015)
Field 01-J, Correspondence Received Date

  1. Must be in YYYYMMDD format or blank.

  2. This field will asterisk if the following conditions exist.

    • Is not all numeric;

    • Date check is not met (i.e., the month (fifth and sixth digits) is other than 01 through 12, OR, the day ( seventh and eighth digits) is other than 01-31 for the months 01, 03, 05, 07, 08, 10, or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; 01-29 for the month 02 during leap year.

    • The date is earlier than or equal to the return due date.

    • The date is equal to or earlier than the received date (Field 01-F).

    • The date is later than the processing date.

  3. When a return has been identified as unprocessable and the taxpayer has been contacted, the date the reply is received with the necessary information is the correspondence received date.

  4. Both the original received date (Field 01-G) and the correspondence received date must be shown.

  5. The correspondence received date is in the left margin.

  6. Do not enter correspondence received date in the following situations:

    • The correspondence reply was received prior to due date of the return.

    • The correspondence was required because of an IRS processing error.

  7. If no response is received, enter CCC "3" in Field 01-G.

  8. If CCC "R" is applicable, edit CCC "R" on the return and enter in Field 01-G.

3.12.106.3.1.12  (01-01-2015)
Field 01-K, Entity Underprint Code

  1. Corrections for Form 706-GS(T) for this field are handled in the same manner as are performed for Forms 706-GS(D). See IRM 3.12.106.2.1.12, Field 01-K, Entity Underprint Code, for details.

3.12.106.3.1.13  (01-01-2015)
Field 01-L, Taxpayer Notice Codes

  1. Taxpayer Notice Codes (TPNCs) can be input only as correction data using AC 1. Enter correct tax amount to left of taxpayer's figures and TPNC in upper left corner of return.

  2. The codes will appear in this field on the correction run when entered on raw and another error existed. When this occurs, correct any other invalid condition, but not this field. The use of another AC will cause this field to be blanked on the next loop.

  3. Correct by using AC 1 and the proper TPNC.

    • TPNC 63 - We found an error was made in the computation of the total GST tax on Line 10, Form 706-GS(T).

    • TPNC 66 - We found an error was made in the computation of the balance due or overpayment amount.

    • TPNC 83 - We found an error was made in the computation of your total tax amount.

    • TPNC 90 - More than three math errors were made on the return or there is no math error code that meets the error condition on the return. Error Resolution will prepare the exact wording of the error and attach it to the return. Notice Review will type math error explanations on the notice before mailing to taxpayer. TPNC 90 is not valid with any other TPNC.

  4. A maximum of three (3) codes may be entered.

3.12.106.3.1.14  (01-01-2015)
Field 01-M, Refund Code

  1. This represents a Manual Refund of $1,000,000.00 or more.

  2. The only valid code is "1" . The field must be otherwise blank.

  3. When a Refund Code of "1" is both present and correct for Field 01-J, CCC "O" must be present in Field 01-G.

  4. When an overpayment of $1,000,000.00 or more is present on a reject register, follow the procedures in IRM 3.12.38, Error Resolution-General Instructions.

  5. If an overpayment of $1,000,000.00 or more is present on an error register, the return is to be rejected using AC "3" and routed to Rejects for processing. If a manual refund for any amount is issued, and CCC "O" is present, enter code "1" even if the refund is less than $1,000,000.00.

3.12.106.3.1.15  (01-01-2015)
Field 01-N, Preparer's SSN or PTIN

  1. The Preparer's Social Security Number (SSN) (2008 and prior revisions) or Preparer Tax Identification Number (PTIN) is located to the right of the Preparer's signature in the PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(T).

  2. Data may or may not be present in Field 01-N.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-N is invalid if any of the following conditions are present:

    • The field is other than nine numeric digits

      Exception:

      If Field 01-N contains a PTIN, the first character in the PTIN must begin with the alpha "P" . The range for a valid PTIN is "P00000001" through "P99999998" . A "P" followed by all zeroes or all nines is not valid.

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

  4. Correction Procedures:

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

    2. If invalid and unable to determine a valid entry, delete Field 01-N and continue processing.

    3. If the return contains both an SSN and a PTIN, accept the SSN and continue processing.

3.12.106.3.1.16  (01-01-2015)
Field 01-O, Firm's EIN

  1. The Firm's EIN (EIN for 2008 and prior revisions) is located below the Preparer's PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D) and Form 706-GS(T).

  2. Data may or may not be present in Field 01-O.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-O is invalid if any of the following conditions are present:

    • The field is less than nine numeric digits

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

    • The field must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89 if it is in the EIN format (nn-nnnnnnn).

  4. Correction Procedures:

    1. Correct all coding and transcription errors and/or misplaced entries.

    2. If invalid and unable to determine a valid entry, delete Field 01-O and continue processing.

3.12.106.3.1.17  (01-01-2015)
Field 01-P, Preparer's Phone Number

  1. The Paid Preparer's Phone Number is located below the Firm's EIN (EIN for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D) and Form 706-GS(T).

  2. Field 01-P is invalid if other than alpha, numeric, or blanks.

  3. Correction Procedures:

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

    2. If invalid, delete Field 01-P and continue processing.

3.12.106.3.2  (01-01-2015)
Section 02 - Form 706-GS(T)

  1. Section 02 alpha field designators, line numbers, field lengths and titles. Section 02 has variable length fields. All Forms 706-GS(T) with a foreign address will be processed also at CSPC.

    Alpha Field
    Designator
    Line
    Number
    Field
    Length


    Title
    A Line 1a 35 "In Care of" Name
    B Line 2b 35 Foreign Address
    C Line 2b 35 Street Address
    D Line 2b 22 City/Major City Code
    E Line 2b 2 State Code
    F Line 2b 12 ZIP code

3.12.106.3.2.1  (01-01-2015)
Field 02-A, "In Care of" Name

  1. Field 02-A is located in the Entity Section of the return.

  2. Field 02-A has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

  3. Field 02-A is invalid if any of the following conditions are present:

    • The first position is % (percent) and the second position is not blank, or

    • The first position is blank, or

    • The first character of the "in-care-of" name is not alpha or numeric, or

    • There are two consecutive blanks between significant characters.

  4. Correction Procedures: Correct coding and transcription errors.

    If Then
    A % (percent) is in the first position 1. Compare the register against the information on the return to ensure whether there is a blank in the second position.
    2. If not blank, enter the "in-care-of" name beginning with an alpha or numeric in Field 02-A, using AC 6.
    A blank is in the first position 1. Compare the register against the information on the return.
    2. If the information on the return is different, draw a line through the information in Field 02-A and edit the "in-care-of" name beginning with an alpha or numeric above the lined out entry in Field 02-A, using AC 6.
    3. If the information is correct as written, edit an AC 7 to the left of the section.
    The first character of the "in-care-of" name is not alpha or numeric 1. Compare the register against the information on the return.
    2. If the information is different, draw a line through the information in Field 02-A and write the "in-care-of" name in Field 02-A, using AC 6.
    3. If the information on the return is correct as written on the return, edit AC 7 to the left of the section.
    Two consecutive blanks are present between significant characters 1. Compare the register against the information on the return.
    2. If the information on the return is different, draw a line through the entry in Field 02-A and write the correct information immediately above it.
    3. If the information on the register is the same as the information on the return, use AC 7.

3.12.106.3.2.2  (01-01-2015)
Field 02-B, Foreign Address

  1. Field 02-B is located in the Entity Address Section of the return.

    1. The computer will check for a presence in this field if the state code field (Field 02-E) contains a period/space (. ).

    2. Field 02-B should not be present on CCC "G" short-length returns.

  2. Valid characters are alpha, numeric and special characters.

  3. Field 02-B generates as an error when the state code field contains a period/space (. ) and any of the following conditions are present:

    • The first position is blank

    • Any character follows two consecutive blanks.

    • There are more than 35 characters present in the field.

      Note:

      ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Correction Procedures: Correct all coding and transcription errors.

    If And Then
    A foreign address is present in Field 02-B (Foreign Address)   Check the register against the return to ensure the address is truly a foreign address.
      If it is confirmed the address on the return is a foreign address 1. A valid Foreign Country Code must be present in Field 02-D (City). If missing, correct Field 02-D, with an AC 6.

    Note:

    See Exhibit 3.12.106-4 for a list of the valid Foreign Country Codes.


    2. Delete Field 02-F (Zip code), if present, using AC 6.
      If it is confirmed the address on the return is a domestic address 1. Enter the street address in Field 02-C.
    2. Also enter the City (Field 02-D) and State (Field 02-E)*, and Zip code (Field 02-F) using AC 6.

    Reminder:

    *The period/space (. ) in Field 02-E (State) must be deleted if this is NOT a foreign address. Correct using AC 6.

    A foreign address is NOT present in Field 02-B (Foreign Address)   Check the register against the return to ensure whether the address was a domestic address.

    Caution:

    Do not use Field 02-B for domestic street addresses. The period/space (. ) in Field 02-E (State) will alert the computer to search for a foreign address (in Field 02-B and the Foreign Country Code in Field 02-D (City)).

      If the address on the return is a domestic address 1. Draw a line through the period/space (. ) entry in Field 02-E (State) and enter the correct state code using AC 6.
    2. Enter the appropriate information in Fields 02-C (Street), 02-D (City), and 02-F (Zip code) using AC 6.
      If the address on the return is truly a foreign address, 1. Enter the foreign street address in Field 02-B using AC 6.

    Reminder:

    ISRP is instructed to use the street address line (Field 02-C) as a second address line, if needed.


    2. Also enter the valid Foreign Country Code in Field 02-D (City), using AC 6. (See Exhibit 3.12.106-4 for a list of the valid Foreign Country Codes.)
    The Foreign Country Code is missing or incorrect   1. Check the register against the return.
    2. See Exhibit 3.12.106-4 for a list of the valid Foreign Country Codes.
    3. Add the Foreign Country Code in Field 02-D (City), if missing, using AC 6.
    4. To correct, draw a line through the information in Field 02-D and write the correct information above the lined-out entry using AC 6.
    A foreign address is present in Field 02-B and a Zip code is present in Field 02-F   1. Check the register against the return.
    2. If the return truly contains a foreign address, line through the entry on Field 02-F (Zip code) of the register.
    3. Write the Foreign Country Code in Field 02-D (City).
    4. Use AC 6.
  5. This field will asterisk (*) if other than specified above.

  6. For additional information, also see Exhibit 3.12.106-3, U.S. Possessions State Abbreviations and ZIP Codes.

3.12.106.3.2.3  (01-01-2015)
Field 02-C, Street Address

  1. First position must not be blank.

  2. First position must be either alpha or numeric characters.

  3. Valid characters are alpha, numeric, blank, hyphen, and slash.

  4. There cannot be two consecutive blanks followed by valid characters.

  5. If Field 02-D (City) contains a Major City Code (MCC), a street address must be present. (If a MCC is used and no address is present, enter the city in "city format" , not in MCC format.) Check returns and attachments if the address is not present.

    1. If an address is not found, research using INOLE/ENMOD.

    2. If an address is still not found, reject using AC 3 and attach research. Indicate "No address" on Form 4227 and route to Entity.

  6. This field will asterisk if other than specified above. Correct this field accordingly.

    Note:

    If inputting a foreign address, this field may be used as a second address line for entering the foreign city, province, and postal code.

3.12.106.3.2.4  (01-01-2015)
Field 02-D, City/Major City Code

  1. The invalid conditions for Field 02-D are as follows:

    • First position cannot be blank.

    • Second and third positions cannot both be blank.

    • There cannot be two consecutive blanks within significant data.

  2. Valid characters are alpha, and blank.

  3. When a Major City Code has been used:

    • Field E (State code) can not be present;

    • Field C (Street Address) must be present; and,

    • Field F (Zip code) must be compatible with Major City Code.

  4. If a valid MCC cannot be used, then the entire City must be input with AC 6. When the entire city name is used Field 02-E (State) must be present.

  5. Field 02-D will asterisk if the MCC does not agree with the first three digits of the ZIP code. Field 02-F will also asterisk.

  6. See Document Code 7475 (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries) for valid MCC and ZIP codes.

  7. If there is a foreign address, the valid country code must be present in Field 02-D. Do not abbreviate the name of the country. Refer to Exhibit 3.12.106-4, Foreign Country Codes, for a list of the valid foreign country codes.

3.12.106.3.2.4.1  (01-01-2015)
City - Special to Foreign Address

  1. If the Foreign Address is present, the City Error Indicator will error for the following reasons:

    1. The foreign country code is blank.

    2. The foreign country code is invalid.

    3. The foreign country code is present, but the remaining positions in Field 02-D (City) are not blank.

    4. The city field is blank.

3.12.106.3.2.5  (01-01-2015)
Field 02-E, State

  1. If present, this field must contain a state code of 2 alpha characters.

  2. Field 02-E will asterisk if the state is not valid. Enter correct state code in Field 02-E.

  3. If a state is present as well as a MCC in Field 02-D, this field will asterisk. If a MCC is correct, delete Field 02-E. If an MCC is incorrect or cannot be determined, enter the complete city name in Field 02-D.

  4. If the state code does not agree with the first three (3) digits of a ZIP code, Field 02-F will asterisk. If the state code is not correct, draw a line through the error and edit the correct state code above it to correct Field 02-E. If Field 02-E is correct, look up the ZIP code.

  5. IMPORTANT: Field 02-E must contain a period/space (. ) if the address is foreign.

3.12.106.3.2.6  (01-01-2015)
Field 02-F, ZIP Code

  1. The valid characters for ZIP codes are numerics and must be present if Section 02 is present.

  2. Field 02-F must be present and must contain 5, 9, or 12 numerics.

  3. Field 02-F will asterisk (*) if other than specified above. Correct accordingly.

  4. If a valid ZIP code is not shown on return, refer to Document 7475 (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries) or the ZIP code directory.

  5. If the first three digits of the ZIP code do not agree with the major city code or state code, Field 02-F will asterisk as well as Field 02-D or 02-E.

  6. If only the first three digits of the ZIP code can be determined, enter "01" for the fourth and fifth digits.

  7. IMPORTANT: Field 02-F must be blank if the address is foreign.

3.12.106.3.3  (01-01-2015)
Section 03 - Form 706-GS(T)

  1. Section 03 alpha field designators, line numbers, field lengths and titles are listed below. All fields in this section are transcribed from Page 1, Part III. This section is entered in dollars and cents, and all fields are positive, except Field 03-J, which is positive or negative.

    Alpha Field
    Designator
    Line
    Number
    Field
    Length


    Title
    A      
    B      
    C      
    D      
    E      
    F      
    G      
    H Line 10 12 Total GST Tax (previously "Net GST Tax" )
    I Line 11 12 Payment, if any, made with Form 7004 (also referred to as 7004 Payment Amount)
    J Line 12/13 12 Balance Due/Overpayment
    Balance Due/Overpayment Computer

    Note:

    Fields 03-A through Field 03-G are blank.

3.12.106.3.3.1  (01-01-2015)
Field 03-H, Total GST Tax

  1. Field 03-H is transcribed from Line 10 and is computed by adding the total amounts of all attached Schedule As (Page 2, Line 10). (The total of Schedule As are entered into Lines 9a1 through 9a6. The taxpayer is instructed to enter the total from all additional Schedules A on Line 9b if they have more than six Schedules A attached to the form.)

    Reminder:

    Tax Year 2010 only: The tax rate for the period after December 31, 2009, and before January 1, 2011, is zero percent (0%). See Table of Maximum Tax Rates below for additional information.

    Note:

    On January 2003 and prior revisions, this line was referred to as "Net GST Tax" .

  2. Check for transcription errors and correct with AC 6. If transcribed correctly and the field is still in error, send TPNC 63.

  3. The Table of Maximum Tax Rates is provided below.

    Table of Maximum Tax Rates
    If the generation-skipping transfer occurred The maximum tax rate is
    Tax Year 2014 40%
    Tax Year 2013 40%
    Tax Year 2011 and 2012 (i.e., After December 31, 2010, but before January 1, 2013) 35%
    Tax Year 2010 (i.e., After December 31, 2009, but before January 1, 2011) 0%
    Tax Year 2009 (i.e., After December 31, 2008, but before January 1, 2010) 45%
    Tax Year 2008 (i.e., After December 31, 2007, but before January 1, 2009) 45%
    Tax Year 2007 (i.e., After December 31, 2006, but before January 1, 2008) 45%
    Tax Year 2006 (i.e., After December 31, 2005, but before January 1, 2007) 46%
    Tax Year 2005 (i.e., After December 31, 2004, but before January 1, 2006) 47%
    Tax Year 2004 (i.e., After December 31, 2003, but before January 1, 2005) 48%
    Tax Year 2003 (i.e., After December 31, 2002, but before January 1, 2004) 49%

3.12.106.3.3.2  (01-01-2015)
Field 03-I, Payment (if any) made with Form 7004

  1. Field 03-I is transcribed from Line 11.

    Note:

    On January 2003 and prior year revisions of Form 706-GS(T), the extension form used by taxpayers was the Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns.

  2. Check for transcription errors. Accept taxpayer's figure.

3.12.106.3.3.3  (01-01-2015)
Field 03-J, Tax Due/Overpayment

  1. Field 03-J is transcribed from Lines 12 or 13 respectively and will underprint if it exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. The Tax Due is determined if Line 10 (Total GST Tax) is larger than Line 11 (Payment, if any, made with Form 7004).

      Exception:

      For Tax Year 2010, the tax rate is zero percent (0%).

    2. The Overpayment (Line 13) is determined if Line 11 is larger than Line 10.

  2. Correct all editing, transcription and transferring errors. Any penalties and interest included in Field 03–J should be deleted.

  3. If an error is present, send TPNC 66.

Exhibit 3.12.106-1 
Form 706 GS(D), Generation-Skipping Transfer Tax Return

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Exhibit 3.12.106-2 
Form 706 GS(T), Generation-Skipping Transfer Tax Return for Terminations

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Exhibit 3.12.106-3 
♦U.S. Possessions State 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) 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
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.12.106-4 
♦Foreign Country Codes♦

Foreign Country Country Code
Afghanistan AF
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 XA
Ashmore Island AT
Ashmore & Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Bangladesh BG
Barbados BB
Barbuda AC
Belarus BP
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia-Herzegovina BK
Botswana BC
Bouvet Island BV
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
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central Africa Republic CT
Chad CD
Chile CI
China CH
Christmas Island KT
Clipperton Islands IP
Cocos Island CK
Colombia CO
Comoros CN
Congo CF
Cook Islands CW
Coral Sea Islands Territory CR
Costa Rica CS
Cote d'Ivoire IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (South) KN
Dem. Rep. of Congo CG
Denmark DA
Djibouti DJ
Dominica DO
Dominican Republic DR
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Falkland Islands FK
Faroe Islands FO
Fiji FJ
Finland FI
French Southern & Antarctic Lands FS
France FR
French Polynesia FP
Futuna WF
Gabon GB
Gambia GA
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Island HM
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland 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
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea (North) KS
Korea (South) KN
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
Mauritania MR
Mauritus 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
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
Norway NO
Oman MU
Other (country not identified elsewhere) 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
Qatar QA
Republic of Korea (North) KS
Republic of Singapore SN
Romania RO
Russia RS
Rwanda RW
S Georgia Island SX
S Georgia Island & S Sandwich Island SX
S Sandwich Island SX
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Senegal SG
Serbia & Montenegro YI
Seychelles SE
Sierra Leone SL
Singapore SN
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 SC
St. Lucia ST
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
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Togo TO
Tokelau TL
Tonga TN
Trinidad and Tobago TD
Tunisia TS
Turkey TU
Turkmenistan TX
Turks & Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates TC
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City (Holy See) VT
Venezuela VE
Vietnam VM
Wake Island WQ
Wallis & Futuna WF
Western Sahara WI
Yemen YM
Yugoslavia YI
Zambia ZA
Zimbabwe ZI

Exhibit 3.12.106-5 
♦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
Canada Province/Territory Abbreviation
Alberta XA
British Columbia XB
Manitoba XM
New Brunswick XN
Newfoundland and Labrador XL
Northwest Territories XT
Nova Scotia XS
Nunavut XV
Ontario XO
Prince Edward Island XP
Quebec XQ
Saskatchewan XW
Yukon XY
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
BolozanoBolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
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

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