Part 3. Submission Processing

Chapter 21. International Returns and Documents Analysis

Section 15. Foreign Partnership Withholding (Cont. 1)

3.21.15  Foreign Partnership Withholding (Cont. 1)

3.21.15.18 
♦Entity Perfection General♦ -

3.21.15.18.4  (01-01-2013)
♦Entity Perfection - "In Care of" Name Line 1c♦

  1. An "in-care-of" name can be identified by the words "in care of" or the symbols "c/o" or "%" (percent).

  2. Ensure the "in-care-of" name is located above the street address.

    If... Then...
    The "in-care-of" name is located on the street address line preceding the street address No editing is required.
    The "in-care-of" name is located below the street address

    1. Arrow the "in-care-of" name above the street address.

    2. Continue editing the return.
    The "in-care-of" name is shown on an attachment Edit the "in-care-of" name above the street address in the first position.
    The street address of the "in-care-of" name is different from the street address of the foreign partnership

    1. Arrow the "in-care-of" street address below the "in-care-of" name or edit the in-care-of street address below the "in-care-of" name if located on an attachment

    2. Circle the partnership street address.

    3. Continue editing the return.

    Note:

    Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information.

  3. A change to the "in-care-of" name can be determined by any of the following:

    • An indication that the "in-care-of" name is changed (i.e., the taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets).

    • Information is attached showing a change to the "in-care-of" name or address.

    If... Then...
    An "in-care-of" name is changed but there is no indication of an address change,

    1. Edit the "in-care-of" name as shown above.

    2. Continue editing the return.
    An "in-care-of" name is present and there is an indication of an address change),

    1. Edit the "in-care-of" name as shown above.

    2. Correct the address.

    3. Continue editing the return.

3.21.15.18.5  (01-01-2013)
♦Entity Perfection - Domestic Addresses♦ Line 1c

  1. Perfection of the address is necessary when the mailing address (Street or P.O. Box) is not easily identified.

    Exception:

    Do not perfect the address on amended returns (CCC "G" ).

  2. The procedures for perfection of an address are as follows:

    If... And... Then...
    The address contains information other than a street address or P.O. Box   No perfection is necessary, ISRP will enter the complete address.
    There is an indication on an attachment that the address has been changed   Edit the new address in the Entity section of the return.
    Form 8822, Change of Address, is attached The information is the same as on the return Take no action
    Form 8822, Change of Address, is attached The information is different Detach Form 8822 and route to Entity Control following local procedures.
    Both a P.O. Box and a street are shown  

    1. Circle out the P.O. Box.

    2. Underline the street address.
    Two street addresses are shown  

    1. Circle out the first street address.

    2. Underline the second street address.
    One street address is shown The taxpayer changed the address to a P.O. Box

    1. Circle out the street address.

    2. Underline the P. O. Box.

    The city and state are not shown on the return but are shown on an attachment,   Edit the city and state in the Entity section of the return.
    The ZIP Code is missing or illegible,   See Document 7475, State and Address Abbreviations, Major City codes (MCCs), ZIP Codes and Countries to determine the ZIP Code.

    Note:

    Edit the 3 digits followed by "01" of the first zip code listed for the applicable state (e.g., "99501" for Alaska).

    Only the first three digits of the ZIP Code can be determined,   Edit "01" for the fourth and fifth digits.
    The National Change of Address (NCOA) label is present,   Underline the Name Control.
    It is necessary to edit the street address   See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries. for current Address/Street Abbreviations.

    Note:

    Always circle out the "in-care-of" symbol ("c/o" or "%" ) if it is present with an address. Do not use the ampersand (&) and the percent symbol (%) when editing address information.

  3. The U.S. Postal Service established new address requirements for Army Post Office (APO), Fleet Post Office (FPO), Diplomatic Post Office (DPO) addresses. If the old address appears (i.e., APO New York, NY 091XX), convert to the new state code abbreviation based on the ZIP Code (i.e., the previous example would be converted to APO AE 091XX). APO/FPO/ DPO addresses are considered domestic addresses. Refer to conversion chart below:

    ZIP Code Address Country APO/FPO Address
    34000-34049 APO Americas APO AA [ZIP Code]
    34050-34099 FPO Americas FPO AA [ZIP Code]
    340XX-340XX DPO Americas DPO AA [ZIP Code]
    090XX-094XX
    096XX-098XX     		APO Europe APO AE [ZIP Code]
    095XX FPO Europe FPO AE [ZIP Code]
    090XX-098XX DPO Europe DPO AE [ZIP Code]
    962XX-965XX
    98700-98759     		APO Pacific APO AP [ZIP Code]
    966XX and
    98760-98799     		FPO Pacific FPO AP [ZIP Code]
    962XX-966XX DPO Pacific DPO AP [ZIP Code]

3.21.15.18.6  (01-01-2013)
♦General Information and Perfection of Foreign Address♦

  1. This is a 35 character field. Valid characters are alpha (a-z) and numeric (0-9).

  2. A foreign (international) address is any address that is not in the 50 states, the District of Columbia or any of the U.S. Possessions.

  3. Returns with APO FPO or DPO addresses are considered domestic addresses.

  4. Route returns with a foreign address to Ogden Submission Processing Campus (OSPC) for processing. Prepare letter 86C to inform the taxpayer that the return has been sent to OSPC.

  5. Returns with addresses in the following U.S. Possessions are considered to be a foreign address for processing purposes but are edited in the same way as domestic addresses.

    1. A two-character alpha code must be edited on Line 1f for the possession name.

      U.S. Possession Abbreviation
      American Samoa AS
      Federated States of Micronesia FM
      Guam GU
      Marshall Islands MH
      Northern Mariana Islands MP
      Palau PW
      Puerto Rico PR
      Virgin Islands (U.S.) VI

    2. A ZIP Code must be present. Edit the appropriate ZIP Code if one is not provided.

  6. All other foreign addresses are edited the same as a domestic address with the following exceptions:

    1. The foreign country must be the last entry in the address. See IRM 3.21.15.18.6.1. for procedures on editing the country code for returns with a Canadian address.

    2. Circle out the foreign country and edit the 2 letter country code preceded by a "/" and followed by "/$" as the last entry in the address.

      Note:

      Submission Processing BMF Foreign Address Job Aid (Number 2324–002) provides examples for editing foreign addresses.

    3. If the foreign address is from Australia, Brazil, Cuba, India, Italy, Mexico or The Netherlands, check if the address contains a province, state or territory name.

      If... Then...
      A province, state or territory name is present

      1. Circle out province, state or territory name.

      2. Enter appropriate abbreviation.
      A province, state or territory name is not present Continue editing the return.
      Province, state or territory is shown in abbreviated format, Continue editing the return.

    4. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the foreign country and is part of the address.

3.21.15.18.6.1  (01-01-2013)
♦Foreign Address – Canada Only♦

  1. In an effort to assist Compliance with workload assignment, returns filed with an address in Canada will be edited using a unique country code based on the province.

    If... Then...
    The foreign address contains a Canadian province name or abbreviation,

    1. See Figure 3.21.15-3 to ensure the correct Canadian province abbreviation is present or edited to the return.

    2. Edit the appropriate country code based on the province preceded by a "/" and followed by a "/$" as the last entry in the address.

    3. See the table below for a complete list of available codes.
    The foreign address does not contain a Canadian province name or abbreviation, and cannot be determined by the postal code or an attachment,

    1. Circle the country name.

    2. Edit the country code "/CA/$" as the last entry in the address.

    Figure 3.21.15-3

    Canadian Province Province/Country Code Postal Codes begin with
    Alberta XA T
    British Columbia XB V
    Manitoba XM R
    New Brunswick XN E
    Newfoundland and Labrador XL A
    Northwest Territories XT X
    Nova Scotia XS B
    Nunavut XV X
    Ontario XO K, L, M, N, P
    Prince Edward Island XP C
    Quebec XQ G, H, J
    Saskatchewan XW S
    Yukon XY Y

3.21.15.18.7  (01-01-2013)
City - Line 1d

  1. The city must be present for both domestic and foreign addresses.

  2. The valid characters are, alpha (a-z), blank.

    Note:

    Numbers are not valid , only alpha letters.

  3. Research the ZIP Code directory to determine the city and/or state if:

    • The address is a U.S. address.

    • The city and/or state is missing or incomplete.

    • The ZIP Code is present.

  4. If the city and/or state cannot be determined from the ZIP Code or other available information (i.e., envelope, if attached), edit the partnership address from Form 8805, Line 5c.

  5. If the city listed is a major U.S. city, it must be followed by the Zip Code.

  6. If the address is a foreign address which includes a Province designation,

    • Circle out the name of the province.

    • Edit the province abbreviation. See Exhibit 3.21.15-4.

    • A province abbreviation must be present for Canadian addresses.

3.21.15.18.8  (01-01-2013)
State

  1. A state must be present for all U.S. addresses.

  2. Valid characters are alpha (a-z).

  3. If the State name is spelled out, do not edit the two digit state code. ISRP will enter the two digit state code.

  4. If the address is a foreign address ISRP will automatically enter a period blank in the state field.

    Note:

    If an entry, other than a state or province is present in the state field, then arrow it to its proper placement. If undetermined, circle it out.

  5. When the State is missing or illegible, research attachments and/or ZIP Code directory, if not found research IDRS.

    Note:

    See Document 7475.

3.21.15.18.9  (01-01-2013)
ZIP Code and Postal Code

  1. A ZIP Code must be present for U.S. addresses.

  2. Only numeric characters (0-9) and blank are valid.

  3. The U.S. ZIP Code must contain at least five (5) and may contain up to twelve (12) characters.

  4. If the address is a U.S. address and the ZIP Code is missing or incomplete,

    1. Research attachments.

    2. Research the ZIP Code Directory.

    3. Edit the correct ZIP Code.

  5. If the address is located in a major city and the ZIP Code is missing or incorrect, perfect the ZIP Code from the ZIP Code chart. See Document 7475.

  6. If the address is a foreign address, edit or arrow the Foreign Postal Code to the correct position in the address. See Document 2324-002, Submission Processing BMF Foreign Address Job Aid.

  7. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the foreign country and is part of the address.

  8. A foreign postal code may include both alpha and numeric characters.

    Note:

    Canadian postal codes appear in the following format: "alpha-numeric-alpha" or " numeric-alpha-numeric" .

  9. Australian addresses must include Numeric Postal Codes. See Figure 3.21.15-4.

    Reminder:

    The Australian Postal Codes must be edited after the street address in the street address field.

    Figure 3.21.15-4
    State Territory Postal Codes
    New South Wales and A.C.T. 2000–2999
    Victoria 3000–3999
    Queensland 4000–4999
    South Australia 5000–5799
    Western Australia 6000–6799
    Tasmania 7000–7499
    Northern Territory 0800–0899

3.21.15.19  (01-01-2013)
Part III, Lines 3 through 13

  1. Lines 3 through 13 provide the Section 1446 tax liability and payments information.

  2. Edit Lines 3 through 13 using the following procedures.

    Note:

    See Exhibit 3.21.15-5 and Exhibit 3.21.15-6 for editing a prior year Form 8804, tax years 2004 through 2009.

    Caution:

    Tax Year 2008 Only: Convert Line 3 to 3a and nothing else .

3.21.15.19.1  (01-01-2013)
Number of Foreign Partners - Line 3a

  1. An entry must be present on Line 3a (formerly Line 3). If an entry is "0" or not present, but an entry is present on line 3b, then edit the amount from Line 3b to line 3a. However, if unable to determine a count, edit a "1" as the default value on Line 3a. Correspond for Line 3a only if additional return information is being requested from the partnership.

    Exception:

    If Form 8804 is a Zero return do not correspond for line 3a. See Exhibit 3.21.15-7 for possible frivolous return under "Zero Return." If determined to be frivolous, then refer to the instructions for action (See IRM 3.21.15.12.3.5.)

  2. Only numeric (0-9) characters are valid.

  3. If Line 3a is written in text format (e.g., " twenty-two" ) then convert the text to numeric format (e.g. "22 " ).

    1. Edit an "X" to the left of entry

    2. Edit the numeric value to the left of the "X"

  4. Prior year Form 8804. Edit an "a" to the right of the number three for line 3. See Exhibit 3.21.15-5 and Exhibit 3.21.15-6

3.21.15.19.1.1  (01-01-2013)
Number of Form 8805s Attached to Form 8804 - Line 3b

  1. An entry may or may not be present on Line 3b.

  2. Only numeric (0-9) characters are valid.

  3. If Line 3b is written in text format (e.g., " twenty four" ) then convert the text to numeric format.

    Example:

    "24"

    1. Edit an "X" to the left of entry

    2. Edit the numeric value to the left of the "X."

  4. ISRP will transcribe the entry.

    If... And... Then...
    Line 3b is blank Forms 8805 are attached (Volume of 50 or less in appearance) Manually count the attached 8805s and then edit the count on Line 3b.

    Note:

    If Line 3a is blank, then also edit the count from Line 3b to 3a.
    Line 3b is blank Forms 8805 are attached (Volume is greater than 50 in appearance) Edit seven "9's" on Line 3b.

    Example:

    "9999999"

    Line 3b is blank or has an entry No Form 8805s are attached Prepare International Correspondence Action Sheet Letter 3104C to correspond for Form(s) 8805.

    Note:

    Do not correspond for the 8805s on a "Zero" return. See IRM 3.21.15.19.2(2).

  5. Once the taxpayer has responded with the copies of Form(s) 8805, they will be forwarded to Batching & Numbering. The 8805s will be batched, placed on BBTS and then Numbering will assign them a DLN before releasing the batch work to the Code and Edit Foreign Investment in Real Property Tax Act (FIRPTA) unit. The Code and Edit FIRPTA unit will record the 8805s in the International NSA Database (INTL NSA) before releasing the batch work to files. See IRM 3.21.15.1.1.2 (2), IRM 3.21.15.1.1.4 (3) and IRM 3.21.15.19.1.2 (5) for additional processing instructions when Form 8804-C is attached to Form 8805.

  6. Detach all Forms 8805 Copy A and forward them to Batching and Numbering. See IRM 3.21.15.11.

  7. Attention:

    A prior year Form 8804 (Tax Years 2004 through 2008) return does not have a Line 3b. Instead, it only has a Line 3 (See Exhibit 3.21.15-6). Therefore, follow the instructions of the "If/Then Table" in IRM 3.21.15.19.1.1 for Line 3.

3.21.15.19.1.2  (01-01-2013)
Number of Form 8804-Cs Attached to Form 8804 - Line 3c

  1. An entry may or may not be present on Line 3c.

  2. Only numeric (0-9) characters are valid.

  3. If Line 3c is written in text format (e.g., " nine" ) then convert the text to numeric format (e.g. "9" ).

    1. Edit an "X" to the left of entry

    2. Edit the numeric value to the left of the "X."

  4. ISRP will transcribe the entry.

    If... And... Then...
    Line 3c is blank Forms 8805 is attached (Volume of 50 or less in appearance) Sift through the attached Form 8805s to see if there are any Form 8804-C documents attached to them. If found then edit the Form 8804-C count on Line 3c.
    Line 3c is blank Forms 8805 with Form 8804-C is attached (Volume is greater than 50 in appearance) Edit seven "6's" on Line 3c.

    Example:

    "6666666"

    Line 3c is blank No Form 8804-Cs are attached to Form 8805 Edit "0" on Line 3c.
    Line 3c contains an entry No Form 8804-C is/are attached to Form 8805, Accept the taxpayers entry.

  5. Form 8804-C attached to Form 8804 or 8805:

    If... Then...
    Form 8804-C is attached to Form 8805,

    1. "DETACH" it from Form 8805 and edit on the 8805 "Detached 8804C."

    2. Forward 8804-C to:
      Internal Revenue Service
      4-F23-142 Examination Branch
      2970 Market St.
      Philadelphia, PA 19104

    Form 8804-C is attached to Form 8804,

    1. "DETACH" it from Form 8804 and edit on the 8804 "Detached 8804C."

    2. Forward 8804-C to:
      Internal Revenue Service
      4-F23-142 Examination Branch
      2970 Market St.
      Philadelphia, PA 19104

3.21.15.19.2  (01-01-2013)
Net Effectively Connected Taxable Income Allocable to Corporate (CFP) and Non-Corporate Foreign Partners (NCFP) - Lines 4a through 13

  1. This section provides procedures for editing the entries on Lines 4a through 13.

    Note:

    If lines 4a through 4p and 5a through 5d are blank, then edit one dollar (1) on lines 4a and 4d.

  2. If the Form 8804 is a possible Zero return, follow the procedures below.

    When and When not to correspond on a Zero Return
    If Then
    Lines 4a thru 13 are blank or zero, Do not correspond for anything.

    Note:

    This does not include a return with negative amounts reported on it.

    See IRM 3.21.15.19.2(2)
    Lines 4a thru 5e are blank or zero, but an entry appears on Line 6a, Do not correspond for anything.

    Note:

    This does not include a return with negative amounts reported on it.

    See IRM 3.21.15.19.2(2)
    Lines 4a thru 5e are blank or zero, but an entry appears on Lines 6b, 6c, 6d or 6e, Correspond for Forms 1042-S, 8288-A or 8805 if these documents are not present.

    Note:

    This does not include a return with negative amounts reported on it.

    See IRM 3.21.15.19.2(2)
    Form 8804 page 1 or 2 is missing, Correspond for page 1 or 2 and include request for original signature, use letter 3104C.

3.21.15.19.2.1  (01-01-2013)
ECTI Net Ordinary Income - Line 4a

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

    Positive entry on Line 4a.

    Line 4a Line 4b Line 4c Line 4d
    $350,000.00 (_________) (_________) $350,000.00

  3. If the amount is negative, edit brackets/parenthesis.

    Negative entry on Line 4a.

    Line 4a Line 4b Line 4c Line 4d
    (–$350,000.00) (_________) (_________) (–$350,000.00)

3.21.15.19.2.2  (01-01-2013)
Reduction for State and Local taxes on ECTI Net Ordinary Income - Line 4b

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4b will always be "negative" because Line 4b has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4b.

    Line 4a Line 4b Line 4c Line 4d
    $323,580.00 ($5,000.00) (________) $318,580.00

3.21.15.19.2.3  (01-01-2013)
ECTI Net Ordinary Income Reduction for Valid Partner Certificates - Line 4c

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4c will always be "negative" , because Line 4c has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4c.

    Line 4a Line 4b Line 4c Line 4d
    $323,580.00 (________) ($18,580.00) $305,000.00

3.21.15.19.2.4  (01-01-2013)
ECTI Net Ordinary Income (Adjusted) - Line 4d (Compute)

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

  3. If the amount is negative, edit brackets/parenthesis.

    Taxpayer did not identify the entry on Line 4d as a negative entry.

    Line 4a Line 4b Line 4c Line 4d
    (–$350,000.00) (__________) ($15,000.00) (–$365,000.00)

  4. If Line 4d is "blank" , and there are entries in Lines 4a, 4b or 4c, compute and edit the amount to Line 4d.

    Taxpayer did not calculate Line 4d.

    Line 4a Line 4b Line 4c Line 4d
    $350,000.00 (__________) ($25,000.00) ___________

  5. If there is a positive entry on Line 4d then there must be an entry on Line 5a. See IRM 3.21.15.19.2.17.1.

  6. If Lines 4a through 4d are blank & Line 5a has a positive entry, then compute the corresponding source amount by dividing the tax amount shown on Line 5a by .35 and edit the amount to Line 4a and 4d. See IRM 3.21.15.19.2.17.1 (4).

  7. If Lines 4a and 4d are blank & Line(s) 4b or 4c have a significant entry & Line 5a has a positive entry then compute the entry for Line 4d by dividing the tax amount shown on Line 5a by .35. Edit the result to Line 4d, and then add Line 4b, 4c & 4d together to arrive at the amount to enter on Line 4a. See IRM 3.21.15.19.2.17.1 (4).

3.21.15.19.2.5  (01-01-2013)
28% Gains Allocable to NCFP - Line 4e

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

    Positive entry on Line 4e.

    Line 4e Line 4f Line 4g Line 4h
    $1,789,000.00 (_________) (_________) $1,789,000.00

  3. If the amount is negative, edit brackets/parenthesis.

    Negative entry on Line 4e.

    Line 4e Line 4f Line 4g Line 4h
    (–$1,789,000.00 ) (_________) (_________) (–$1,789,000.00 )

3.21.15.19.2.6  (01-01-2013)
Reduction for State and Local taxes on NCFP 28% Gains - Line 4f

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4f will always be "negative" because Line 4f has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4f.

    Line 4e Line 4f Line 4g Line 4h
    $1,789,000.00 ($5,000.00) (________) $1,784,000.00

3.21.15.19.2.7  (01-01-2013)
28% Gains Reduction for Valid NCFP Certificates - Line 4g

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4g will always be "negative" , because Line 4g has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4g.

    Line 4e Line 4f Line 4g Line 4h
    $1,789,000.00 (________) ($18,000.00) $1,771,000.00

3.21.15.19.2.8  (01-01-2013)
28% Net Gains Allocable to NCFP (Adjusted)- Line 4h (Compute)

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

  3. If the amount is negative, edit brackets/parenthesis.

    Taxpayer did not identify the entry on Line 4h as a negative entry.

    Line 4e Line 4f Line 4g Line 4h
    (–$1,789,000.00 ) (__________) ($15,000.00) (–$1,804,000.00 )

  4. If Line 4h is "blank" , and there are entries in Lines 4e, 4f or 4g, compute and edit the amount to Line 4h.

    Taxpayer did not calculate Line 4h.

    Line 4e Line 4f Line 4g Line 4h
    $1,789,000.00 (__________) ($25,000.00) ___________

  5. If there is a positive entry on Line 4h, then there must be an entry on Line 5b. See IRM 3.21.15.19.2.17.2.

  6. If Lines 4e through 4h are blank & Line 5b has a positive entry, then compute the corresponding source amount by dividing the tax amount shown on Line 5b by .28 and edit the amount to Line 4e and 4h. See IRM 3.21.15.19.2.17.2 (4).

  7. If Lines 4e and 4h are blank & Line(s) 4f or 4g have a significant entry & Line 5b has a positive entry then compute the entry for Line 4h by dividing the tax amount shown on Line 5b by .28. Edit the result to Line 4h, and then add Line 4f, 4g & 4h together to arrive at the amount to enter on Line 4e. See IRM 3.21.15.19.2.17.2 (4).

3.21.15.19.2.9  (01-01-2013)
Unrecaptured NCFP Section 1250 Gains - Line 4i

  1. Valid characters are numeric 0-9.

  2. Entry on Line 4i may only be positive.

    Positive entry on Line 4i.

    Line 4i Line 4j Line 4k Line 4l
    $89,000.00 (_________) (_________) $89,000.00

  3. If the amount is negative, edit brackets/parenthesis.

    Negative entry on Line 4i.

    Line 4i Line 4j Line 4k Line 4l
    (–$89,000.00) (_________) (_________) (–$89,000.00)

3.21.15.19.2.10  (01-01-2013)
Reduction for State and Local taxes on Section 1250 Gains - Line 4j

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4j will always be "negative" because Line 4j has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4j.

    Line 4i Line 4j Line 4k Line 4l
    $89,000.00 ($5,000.00) (________) $84,000.00

3.21.15.19.2.11  (01-01-2013)
NCFP Certificate Reduction of Section 1250 Gains - Line 4k

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4k will always be "negative" , because Line 4k has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4k.

    Line 4i Line 4j Line 4k Line 4l
    $89,000.00 (________) ($18,000.00) $71,000.00

3.21.15.19.2.12  (01-01-2013)
NCFP Section 1250 Net Gains (Adjusted) - Line 4l (Compute)

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative

  3. If the amount is negative, edit brackets/parenthesis.

    Taxpayer did not identify the entry on Line 4l as a negative entry.

    Line 4i Line 4j Line 4k Line 4l
    (–$89,000.00) (__________) ($15,000.00) (–$104,000.00)

  4. If Line 4l is "blank" , and there are entries in Lines 4i, 4j or 4k, compute and edit the amount to Line 4l.

    Taxpayer did not calculate Line 4l.

    Line 4i Line 4j Line 4k Line 4l
    $89,000.00 (__________) ($25,000.00) ___________

  5. If there is an entry on Line 4l then there must be an entry on Line 5c. See IRM 3.21.15.19.2.17.3.

  6. If Lines 4i through 4l are blank & Line 5c has a positive entry, then compute the corresponding source amount by dividing the tax amount shown on Line 5c by .25 and edit the amount to Line 4i and 4l. See IRM 3.21.15.19.2.17.3 (4).

  7. If Lines 4i and 4l are blank & Line(s) 4j or 4k have a significant entry & Line 5c has a positive entry then compute the entry for Line 4l by dividing the tax amount shown on Line 5c by .25. Edit the result to Line 4l, and then add Line 4j, 4k & 4l together to arrive at the amount to enter on Line 4i. See IRM 3.21.15.19.2.17.3. (4).

3.21.15.19.2.13  (01-01-2013)
Qualified Dividend Income and Net Long-Term Capital Gains (LTCG) of NCFP - Line 4m

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

    Positive entry on Line 4m.

    Line 4m Line 4n Line 4o Line 4p
    $177,333.00 (_________) (_________) $177,333.00

  3. If the amount is negative, edit brackets/parenthesis.

    Negative entry on Line 4m.

    Line 4m Line 4n Line 4o Line 4p
    (–$177,333.00) (_________) (_________) (–$177,333.00)

3.21.15.19.2.14  (01-01-2013)
Reduction for State and Local taxes on Qualified Div Inc & LTCG - Line 4n

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4n will always be "negative" because Line 4n has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4n.

    Line 4m Line 4n Line 4o Line 4p
    $177,333.00 ($5,000.00) (________) $172,333.00

3.21.15.19.2.15  (01-01-2013)
Reduction of Qualified Dividend Income and Net Long-Term Capital Gains of NCFP - Line 4o

  1. Valid characters are numeric 0-9.

  2. The entry on Line 4o will always be "negative" , because Line 4o has pre-printed brackets "(_________) " Do not edit any brackets/parenthesis on this line.

    Negative entry on Line 4o.

    Line 4m Line 4n Line 4o Line 4p
    $177,333.00 (________) ($18,000.00) $159,333.00

3.21.15.19.2.16  (01-01-2013)
Net Qualified Dividend Income and Net Long-Term Capital Gains of NCFP (Adjusted) - Line 4p (Compute)

  1. Valid characters are numeric 0-9.

  2. Entry may be positive or negative.

  3. If the amount is negative, edit brackets/parenthesis.

    Taxpayer did not identify the entry on Line 4p as a negative entry.

    Line 4m Line 4n Line 4o Line 4p
    (–$177,333.00) (__________) ($15,000.00) $192,333.00

  4. If Line 4p is "blank" , and there are entries on Lines 4m, 4n or 4o, compute and edit the amount to Line 4p.

    Taxpayer did not calculate Line 4p.

    Line 4m Line 4n Line 4o Line 4p
    $177,333.00 (__________) ($25,000.00) ___________

  5. If there is an entry on Line 4p then there must be an entry on Line 5d. See IRM 3.21.15.19.2.17.4.

  6. If Lines 4m through 4p are blank & Line 5d has a positive entry, then compute the corresponding source amount by dividing the tax amount shown on Line 5d by .15 and edit the amount to Line 4m and 4p. See IRM 3.21.15.19.2.17.4 (4).

  7. If Lines 4m and 4p are blank & Line(s) 4n or 4o have a significant entry & Line 5d has a positive entry then compute the entry for Line 4p by dividing the tax amount shown on Line 5d by .15. Edit the result to Line 4p, and then add Line 4n, 4o & 4p together to arrive at the amount to enter on Line 4m. See IRM 3.21.15.19.2.17.4 (4).

3.21.15.19.2.17  (01-01-2013)
Section 1446 Tax Liability - Lines 5a through 5d

  1. This section provides procedures for editing the Section 1446 tax liability for the specific income amount(s) reported on Lines 4d, 4h, 4l and 4p.

3.21.15.19.2.17.1  (01-01-2013)
35% Tax - Line 5a (Compute)

  1. An entry must be present on Line 5a if there is a positive entry on Line 4d.

    Caution:

    If Line 5a is " blank" , compute Line 5a if a positive entry appears on Line 4d by multiplying the amount on Line 4d by 35%, and then edit the result on Line 5a. Otherwise, leave Line 5a "blank."

  2. Entry must be positive.

  3. If the amount is negative on Line 5a, " X" the entry and edit "0" to the left of the deleted entry. See IRM 3.21.15.19.2.4.

  4. If there is an entry on Line 5a and Lines 4a through 4d are blank, then compute the corresponding source amount by dividing the tax amount shown on Line 5a by 35% and edit the amount to Lines 4a and 4d.

    Example:

    Line 5a shows an amount of $500,000. Divide $500,000 by .35 to arrive at the source amount of $1,428,572. Edit the source amount to Lines 4a and 4d. See IRM 3.21.15.19.2.4 (6) and (7).

3.21.15.19.2.17.2  (01-01-2013)
28% Tax - Line 5b (Compute)

  1. An entry must be present on Line 5b if there is a positive entry on Line 4h.

    Caution:

    If Line 5b is " blank" , compute Line 5b if a positive entry appears on Line 4h by multiplying the amount on Line 4h by 28%, and then edit the result on Line 5b. Otherwise, leave Line 5b "blank."

  2. Entry must be positive.

  3. If the amount is negative on Line 5b, " X" the entry and edit "0" to the left of the deleted entry. See IRM 3.21.15.19.2.8.

  4. If there is an entry on Line 5b and Lines 4e through 4h are blank, then compute the corresponding source amount by dividing the tax amount shown on Line 5b by 28% and edit the amount to Lines 4e and 4h.

    Example:

    Line 5b shows an amount of $500,000. Divide $500,000 by .28 to arrive at the source amount of $1,785,714. Edit the source amount to Lines 4e and 4h. See IRM 3.21.15.19.2.8 (6) and (7).

3.21.15.19.2.17.3  (01-01-2013)
25% Tax - Line 5c (Compute)

  1. An entry must be present on Line 5c if there is a positive entry on Line 4l.

    Caution:

    If Line 5c is " blank" , compute Line 5c if a positive entry appears on Line 4l by multiplying the amount on Line 4l by 25%, and then edit the result on Line 5c. Otherwise, leave Line 5c "blank."

  2. Entry must be positive.

  3. If the amount is negative on Line 5c, " X" the entry and edit "0" to the left of the deleted entry. See IRM 3.21.15.19.2.12.

  4. If there is an entry on Line 5c and Lines 4i through 4l are blank, then compute the corresponding source amount by dividing the tax amount shown on Line 5c by 25% and edit the amount to Lines 4i and 4l.

    Example:

    Line 5c shows an amount of $500,000. Divide $500,000 by .25 to arrive at the source amount of $2,000,000. Edit the source amount to Lines 4i and 4l. See IRM 3.21.15.19.2.12 (6) and (7).

3.21.15.19.2.17.4  (01-01-2013)
15% Tax - Line 5d (Compute)

  1. An entry must be present on Line 5d if there is a positive entry on Line 4p.

    Caution:

    If Line 5d is " blank" , compute Line 5d if a positive entry appears on Line 4p by multiplying the amount on Line 4p by 15%, and then edit the result on Line 5d. Otherwise, leave Line 5d "blank."

  2. Entry must be positive.

  3. If the amount is negative on Line 5d, " X" the entry and edit "0" to the left of the deleted entry. See IRM 3.21.15.19.2.16.

  4. If there is an entry on Line 5d and Lines 4m through 4p are blank, then compute the corresponding source amount by dividing the tax amount shown on Line 5d by 15% and edit the amount to Lines 4m and 4p.

    Example:

    Line 5d shows an amount of $500,000. Divide $500,000 by .15 to arrive at the source amount of $3,333,333. Edit the source amount to Lines 4m and 4p. See IRM 3.21.15.19.2.16 (6) and (7).

3.21.15.19.2.17.5  (01-01-2013)
Gross Section 1446 Tax Liability - Line 5e (Compute)

  1. This is a 12 position field for which an entry must be present on Line 5e.

    Note:

    Line 5e is the total of Lines 5a, 5b, 5c and 5d.

  2. Valid characters are, Numeric 0-9 (e.g. $0.00, $1,629.00, $500,000.00, etc...).

    Note:

    A negative amount is not valid on this line.

  3. If Line 5e is "blank or negative" , verify the computations on lines 5a, 5b, 5c and 5d, and then compute Line 5e by adding the amounts on Lines 5a, 5b, 5c and 5d. Edit the result on Line 5e (do not edit if less than $0.00 and "X" any negative amount on Line 5e).

3.21.15.19.2.18  (01-01-2013)
Installment Payments of Section 1446 Tax - Line 6a

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

3.21.15.19.2.19  (01-01-2013)
Form 8804 Section 1446 withholding on Tiered Partnership - Line 6b

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. Verify the amount withheld on Line 6b (Form 8804) by making sure the substantiating document(s) (Form 8805 ) are attached.

    If... Then...
    Line 6b has supporting documentation Take no further action.
    Line 6b has only partial supporting documentation

    1. "X" out the incorrect amount on Line 6b.

    2. Edit the substantiated amount to the left of the "X" (on the dotted line). See Figure 3.21.15-5a.

      Note:

      Allow withholding credit amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Line 6b has NO supporting documentation Prepare Correspondence Action Sheet Letter 3104C for Form(s) 8805 then edit an "X" to the left of the unsubstantiated amount on Line 6b. See Figure 3.21.15-5b.

    Note:

    Allow withholding credit amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Figure 3.21.15-5a
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Line 6b With Partial Supporting Documentation

    Figure 3.21.15-5b
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Line 6b With NO Supporting Documentation

3.21.15.19.2.20  (01-01-2013)
Form 1042-S Section 1446 withholding on Publicly Traded Partnership (PTP) - Line 6c

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. Verify the amount withheld on Line 6c (Form 8804), by making sure the substantiating document(s) (Form 1042-S with Income Code 27), are attached.

    If... Then...
    Line 6c has supporting documentation Take no further action.
    Line 6c has only partial supporting documentation

    1. "X" out the incorrect amount on Line 6c.

    2. Edit the substantiated amount to the left of the "X" (on the dotted line). See Figure 3.21.15-5a.

      Note:

      Allow withholding credit amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Line 6c has NO supporting documentation Prepare Correspondence Action Sheet Letter 3104C or 1791C for Form(s) 1042-S, then edit an "X" to the left of the unsubstantiated amount on Line 6c. See Figure 3.21.15-5b

    Note:

    Allow withholding credit amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.21.15.19.2.21  (01-01-2013)
Form 8288-A Section 1445(a) or (e)(1) withholding on USRPI Disposition - Line 6d

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. Verify the amount withheld on Line 6d (Form 8804), by making sure the substantiating document(s) (Form 8288-A ) are attached. If missing, prepare correspondence action sheet 3104C to request the document(s).

    Note:

    Form 8288-A must always be credit verified by the FIRPTA Code and Edit unit with the International Credit Verification Slip (Form 13698) attached to Form 8804. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    If... And... Then...
    F8288-A is attached to F8804, F13698 is not attached to F8804 or not completed. Forward F8804 to the FIRPTA Code and Edit unit to verify the credit.

    Note:

    You may need to attach a blank F13698.

    F8288-A is attached to F8804, A completed F13698 is attached to Form 8804 fully verifying the FIRPTA credit. Take no further action.
    F8288-A is attached to F8804, A completed F13698 is attached to F8804, but the amount verified is less than the amount shown on F8288-A, Box 2.

    1. Edit an "X" to the left of Line 6d.

    2. Edit the correct substantiated amount to the left of the "X" (on the dotted line). See Figure 3.21.15-6a.

    F8288-A is NOT attached to F8804, Line 6d has an entry greater than ".0" . Prepare correspondence action sheet 3104-C and ask the taxpayer for copies of Form 8288-A using the following sentence:

    "We need additional information to process your Form 8804 return. Line 6d of Form 8804 shows a credit of $_______. However, there is no documentation to support the entry on Line 6d. Please provide us with a copy of Form(s) 8288-A to substantiate the entry on Line 6d."

    Note:

    Edit an "X" to the left of the unsubstantiated amount on Line 6d and re-compute line 7. See Figure 3.21.15-6b.

    Figure 3.21.15-6a
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Line 6d With Partial Supporting Documentation

    Figure 3.21.15-6b
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Line 6d With NO Supporting Documentation

3.21.15.19.2.22  (01-01-2013)
Form 1042-S Section 1445(e) withholding on USRPI Investment Income - Line 6e

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. Verify the amount withheld on Line 6e by making sure the substantiating document(s) is attached (Form 1042-S with Income Code 24, 25, or 26). If missing, prepare correspondence action sheet 3104C to request the document(s). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    If... And... Then...
    Form 1042-S is attached to F8804,   Take no further action.
    Line 6e is not fully substantiated with the necessary Form(s) 1042-S   Prepare correspondence action sheet 3104-C and ask the taxpayer for copies of Form 1042-S using the following sentence:

    "We need additional information to process your Form 8804 return. Line 6e of Form 8804 shows a credit of $_______. However, the documentation to support the entry on Line 6e has been verified to be $_______. Please provide us with a copy of the missing Form(s) 1042-S to substantiate the difference."
    Form 1042-S is NOT attached to F8804, Line 6e has an entry greater than ".0" . Prepare correspondence action sheet 3104-C and ask the taxpayer for copies of Form 1042-S. Use the following sentence:

    "We need additional information to process your Form 8804 return. Line 6e of Form 8804 shows a credit of $_______. However, there is no documentation to support the entry on Line 6e. Please provide us with a copy of Form(s) 1042-S to substantiate the entry on Line 6e."

    Note:

    Edit an "X" to the left of the unsubstantiated amount on Line 6e and re-compute line 7. See Figure 3.21.15-6b.

3.21.15.19.2.23  (01-01-2013)
Total Payments - Line 7 (Compute)

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. If Line 7 is "blank" , compute Line 7 and edit it on Line 7.

    Note:

    Add Lines 6a, 6b, 6c, 6d and 6e to arrive at the amount for Line 7.

  5. If Line 7 contains an entry greater than "Zero" , and lines 6a, 6b, 6c, 6d and 6e are Zero or Blank, look through the attached withholding documents (1042-S, 8805s or 8288-A (if any)), to identify the amount to edit on line 6b, 6c, 6d or 6e. Also, research IDRS to see if a payment is posted to the account. If a payment(s) is/are found on IDRS, edit the total amount of the payments to line 6a. If no withholding document is attached and no payment is found on IDRS, "X" the entry on Line 7.

3.21.15.19.2.24  (01-01-2013)
Estimated Tax Penalty - Line 8

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. Form 8804, Schedule A is not required to be attached to support an entry on Line 8.

    Note:

    See IRM 3.21.15.17 for possible need to edit CCC A.

3.21.15.19.2.25  (01-01-2013)
Balance Due - Line 10

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. If Lines 10 to 13 are blank, NONE or contain zeroes and Line 9 is greater than Line 7, edit the difference between Lines 9 and 7 to Line 10.

3.21.15.19.2.26  (01-01-2013)
Overpayment - Line 11

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. If Lines 10 to 13 are blank, NONE or contain zeroes and line 7 is less than 9, subtract line 7 from line 9 and enter the difference on line 10. If line 7 is greater than line 9, subtract line 9 from line 7 and edit the difference on line 11.

    Note:

    If there is an overpayment amount on Line 11, but the taxpayer does not place an entry in either Line 12 or 13, then edit " CCC S."

3.21.15.19.2.27  (01-01-2013)
Amount to be Refunded - Line 12

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. If the amount to be refunded is $1 million dollars or more, follow local processing procedures. See IRM 3.21.15.6 for additional information.

3.21.15.19.2.28  (01-01-2013)
Credit Elect - Line 13

  1. Valid characters are numeric 0-9.

  2. Entry must be positive only.

  3. If the amount is negative, "X" the entry.

  4. If there is an entry on Line 13, edit CCC "E" .

3.21.15.20  (01-01-2013)
♦Signature♦

  1. A signature (general partner's or Limited Liability Company Member's signature) and jurat is required for all returns except the following:

    Note:

    If a signature does not appear on the designated line for the taxpayer's signature, follow the procedures in the "If/Then" table below.

    • Returns prepared under IRC Regulation 6020(b). These returns must be signed by a Compliance Function Representative. See IRM 3.21.15.12.3.1.

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

      Note:

      Returns secured by Examination do require a signature and jurat. See IRM 3.21.15.12.3.4.

    • Dummy returns prepared by IRS.

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

    • Correspondence containing a signature and jurat is attached showing that the taxpayer is responding to an IRS letter or notice.

    • Re-entry returns originally filed electronically (E-File). These returns may be identified by the presence of Mode E-File printouts or "TRPRT Print Do Not Process" in lieu of an actual return.

      Note:

      If the TRPRT print states "TRPRT Print Do Not Process" in the top margin, circle the words "Do Not Process."

  2. Do not correspond for a signature on "CIS" returns that have Form 13596 attached. See IRM 3.21.15.10.1 for processing instructions on CIS Returns.

  3. If a signature is missing and:

    If... Then...
    Signature is missing,

    1. Correspond using correspondence action sheet 3104C.

      Note:

      If signature is missing as a result of a missing page 2, correspond for page 2 along with the signature.

    2. Edit CCC "U."

    3. Leave return in pack of work.

    See IRM 3.21.15.9.
    The jurat is not present on the line designated for the taxpayer's signature (non-standard return),

    1. Correspond using correspondence action sheet 3104C.

    2. Edit CCC "U."

    3. Leave return in pack of work.

    See IRM 3.21.15.9.

  4. Follow the instructions in paragraph (3) above, when the Entity information is the only thing present on the form, and there are no attachments containing tax data.

    Note:

    Use approved Correspondence Action Sheet 3104C, for "Secured" or delinquent returns.

  5. If the jurat is altered or stricken (crossed-out), it may be a frivolous return. See IRM 4.10.12.1.1, Frivolous Arguments for potential frivolous arguments that must be referred to the Ogden Compliance Campus Examination Frivolous Return Program. Also see IRM 3.21.15.12.3.5.

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

    1. If the "signature declaration" is altered or stricken (crossed out), See IRM 4.10.12.1.1, Frivolous Arguments for potential frivolous arguments that must be referred to the Ogden Compliance Campus Examination Frivolous Return Program. Also see IRM 3.21.15.12.3.5 .

    2. If the taxpayer responds with a self-prepared "signature declaration" it must contain the same language as the jurat on the tax return; e.g. "UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE."

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

    Note:

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

3.21.15.20.1  (01-01-2013)
♦Preparer Signature♦

  1. A signature may or may not be present; do not correspond if not present.

  2. Do not correspond for a missing signature on any return prepared by a Compliance function.

  3. Do not question any signature on the return. IRC Regulations Section 301.6064-1 allows the Service to presume that the signature on the return, statement or other document is the true signature of the person who actually signed the document.

  4. A constructive signature (that is, a signature on an accompanying check, letter, etc.) is not acceptable unless the signature follows a perjury statement containing the same language as the jurat of the tax return.

3.21.15.20.2  (01-01-2013)
♦Paid Preparer Tax Identification Number (PTIN)♦

  1. The Preparer's EIN or PTIN is located to the right of the Preparer's Signature at the bottom of Form 8804, page 2.

    Reminder:

    If the return is for 2009 or prior, then the PTIN box will be named Preparer's SSN or PTIN.

  2. A Preparer Tax Identification Number (PTIN) is a valid entry in the Preparer's PTIN area at the bottom of Form 8804. The PTIN is nine-digits beginning with the alpha "P" (e.g., PXXXXXXXX).

  3. Valid characters are numeric (0-9) and alpha "P" only.

  4. If the entry in the PTIN area is an invalid number, or does not begin with a "P," or is an SSN number, then circle-out the number.

    Caution:

    If the return is for 2009 or prior, and the entry on the line is an SSN number, do not circle it. Instead, remember to edit the TIN TYPE indicator.

  5. The FIRM's EIN (Paid Preparer's EIN - 2009 and prior revisions) must be a nine-digit numeric number. The FIRM's EIN is entered in NN-NNNNNNN format. The FIRM's EIN cannot be all zeroes or all nines.

  6. No action is required on amended returns.

  7. Circle the FIRM's EIN (Paid Preparer's EIN - 2009 and prior revisions) if all zeroes or all nines.

3.21.15.20.3  (01-01-2013)
Preparer's TIN TYPE

  1. If the Preparer's TIN is a PTIN, edit a "0" immediately to the right of the PTIN.

3.21.15.20.4  (01-01-2013)
♦Paid Preparer Phone Number♦

  1. The Paid Preparer's Phone Number is located below the Paid Preparer's Firms EIN at the bottom right corner of Form 8804.

    Note:

    ISRP will input the first 10 digits only.

    If... Then...
    A complete Paid Preparer Telephone Number is located elsewhere on the return or attachments Edit to the "Phone No." line.
    The return is amended, No action required
    The Preparer’s Phone Number is more than 10 digits, No action required
    The Preparer’s Phone Number is illegible or less than 10 digits, Circle the incomplete or illegible phone number.

  2. If the return is for a tax period prior to 2001, circle the telephone number.

Exhibit 3.21.15-1 
Form 8804 "T" Lines (for Tax Year 2012 returns)

Exhibit3.21.15-1Form 8804 T Lines (for Tax Year 2012 returns)
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This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.21.15-2 
Form 8804 "T" Lines (for 2009 and 2010 returns)

Exhibit3.21.15-2Form 8804 T Lines (for 2009 and 2010 returns)
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Exhibit 3.21.15-3 
♦U.S. Possessions ZIP Codes♦

Exhibit3.21.15-3U.S. Possessions ZIP Codes
American Samoa (AS)
City ZIP Code   City ZIP Code
Faga'itua 96799   Olosega Manua' 96799
Leone 96799 Pago Pago 96799
Federated States of Micronesia (FM)
City ZIP Code   City ZIP Code
Chuuk 96942   Pohnpei 96941
Kosrae 96944 Yap 96943
Guam (GU)
City ZIP Code   City ZIP Code
Agana 96910   Tamuning 96931
Inarajan 96917 Umatac 96915
Merizo 96916 Yona 96915
Marshall Islands (MH)
City ZIP Code   City ZIP Code
Ebeye 96970   Majuro 96960
Northern Mariana Islands (MP)
City ZIP Code   City ZIP Code
Capitol Hill 96950   Saipan 96950
Rota 96951 Tinian 96952
Palau (PW)
City ZIP Code   City ZIP Code
Koror 96940   Palau 96940
Puerto Rico (PR)
City ZIP Code   City ZIP Code
Adjuntas 00601   La Plata 00786
Aguada 00602 Lares 00669
Aguadilla 00603 Las Marias 00670
Aguas Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Luquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaguez 00680
Barranquitas 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 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 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
Virgin Islands - U.S. (VI - Entity Section) (VQ - Other than Entity Section)
City ZIP Code   City ZIP Code
Charlotte Amalie 00802   Saint Croix 00820
Christiansted 00820 Saint John 00830
Cruz Bay 00830 Saint Thomas 00805
Downtown 00840 Sunny Isle 00850
Frederiksted 00840 Veterans Annex 00820
Kingshill 00850      

Exhibit 3.21.15-4 
♦Province, State and Territory Abbreviations♦

Exhibit3.21.15-4Province, 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 AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
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
India State Abbreviation
Andhra Pradesh AP
Arunachal Pradesh AR
Assam AS
Bihar BR
Goa GOA
Gujarat GUJ
Himachal Pradesh HP
Haryana HR
Jammu and Kashmir JK
Karnataka KRN
Kerala KER
Madhya Pradesh MP
Maharashtra MAH
Manipur MNP
Meghalaya MEG
Mizoram MIZ
Nagaland NLD
Orissa OR
Punjab PU
Rajasthan RAJ
Sikkam SKM
Tamil Nadu TN
Tripura TRP
Uttar Pradesh UP
West Bengal WB
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

Exhibit 3.21.15-5 
Editing a 2004 Form 8804 (Conversion)

Exhibit3.21.15-5Editing a 2004 Form 8804 (Conversion)
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Exhibit 3.21.15-6 
Editing of Prior Year Form 8804 - Tax Years 2005, 2006, 2007, 2008

Exhibit3.21.15-6Editing of Prior Year Form 8804 - Tax Years 2005, 2006, 2007, 2008

Tax Year 2005, 2006, 2007: Convert Line 3 and Lines 4b through 4j as shown below.
Tax Year 2008 Only: Convert Line 3 to 3a and NOTHING ELSE. See IRM 3.21.15.19.1 (1) and IRM 3.21.15.19.1 (4)

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

Exhibit 3.21.15-7 
♦≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ♦

Exhibit3.21.15-7
≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Note:

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

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

Note:

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

≡

Prev

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