3.21.110  Chapter Three Withholding Returns - Form 1042 (Cont. 1)

3.21.110.12 
Form 1042 - Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

3.21.110.12.5  (01-01-2015)
Penalty and Interest Code (P/I Code)

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

  2. Valid characters are 1 and blank.

  3. Edit this code on the I line of the For IRS Use Only box in the upper right corner of Form 1042 when the pre-computed delinquency penalty and/or interest is shown on a return with a Received Date (stamped or improvised) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.21.110.12.6  (01-01-2015)
Schedule Indicator Code (SIC)

  1. See IRM 3.21.110.17Schedule Indicator Code (SIC) for instructions for SIC code instructions.

3.21.110.13  (01-01-2015)
Chapter 3 Status Code - Chapter 4 Status Code

  1. The Chapter 3 and Chapter 4 status code boxes are located in the entity portion of the return.

  2. This is a 2 digit code entered by the taxpayer from the list of Status Codes provided in the Form 1042-S and its Instructions.

  3. If blank and 1042-S is attached, edit the code from 1042-S Line 12b and 12c.

3.21.110.14  (01-01-2015)
♦Entity Perfection – General♦

  1. The Entity section of a tax return identifies the taxpayer on the Business Master File. The Entity section of the return contains the following:

    1. Employer Identification Number

    2. Name

    3. Address

3.21.110.14.1  (01-01-2015)
♦Entity Perfection – Employer Identification Number (EIN)♦

  1. The EIN is a nine-digit number (XX-XXXXXXX) assigned to identify the taxpayer.

  2. The EIN is located in the upper right of Form 1042.

    1. Form 1042 filers are required to obtain an Employer Identification number (EIN) or Qualified Intermediary EIN (QI-EIN).

    2. Form 1042 cannot be processed with a SSN or an IRS ITIN.

    3. Do not accept an SSN or ITIN in place of an EIN.

  3. Determine the EIN as follows:

    If ... And ... Then ...
    If Form 1042 is filed with an SSN or ITIN instead of an EIN or QI-EIN,  
    • Circle out the SSN/ITIN.

    • Research for EIN.

    • If not found attach Form 4227 to route to Entity Control.

    The EIN is missing You can determine the correct EIN from the attachments • Arrow or edit the EIN to the appropriate location.
    The EIN is a PTIN Unnumbered Return. Route to Entity Control for EIN assignment.
    Numbered Return.
    1. Edit Action Code 320.

    Multiple EIN's are present. Unnumbered Return. See Figure 3.21.110-3.
    1. Remove return from batch.

    2. Attach Form 4227 or follow local procedures.

    3. Forward to Entity for EIN assignment.

    Numbered Return
    1. Edit Action Code 320.

    The EIN contains any of the following conditions and cannot be determined from attachments or schedules:
    • Illegible;

    • Missing;

    • Other than 9 digits;

    • All zeroes; or,

    • All nines.

    Unnumbered Return. See Figure 3.21.110-4.
    1. Research IDRS.

    2. If found edit to the proper location.

    3. If not found, route to Entity Control.

    Numbered Return
    1. Circle out all illegible EIN's, zeroes or nines.

    2. Research IDRS

    3. If not found edit Action Code 320.

    PENDING, APPLIED FOR, etc., is indicated in the EIN area. Unnumbered Return.
    1. Research IDRS.

    2. If found edit to the proper location.

    3. If not found, route to Entity Control.

    Numbered Return.
    1. Edit Action Code 320.

    Figure 3.21.110-3

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    Figure 3.21.110-4

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  4. Listed below are the most common conditions indicating an entity change requiring a new EIN.

    1. Individual owner dies and estate takes over business.

    2. Individual owner dies, Surviving Spouse takes over when no estate is involved.

    3. Individual ownership changes to a corporation.

    4. Individual ownership changes to a partnership.

    5. Partnership changes to individual ownership or disregarded entity (except where the resulting Business changes from an individual owner to another individual owner).

    6. Partnership changes to corporation (except for elective change caused by filing Form 8832).

    7. There is a sale or exchange of 50 percent or more of the interests in a partnership within a 12 month period.

    8. Corporation changes to an individual ownership or disregarded entity (except where the resulting owner already has an EIN).

    9. Corporation changes to a partnership (except for elective change caused by filing Form 8832).

    10. Sole proprietor indicates bankruptcy.

3.21.110.14.2  (01-01-2015)
♦Entity Perfection - Name Control♦

  1. The type of entity present on the return determines the Name Control procedures.

    1. Individuals;

    2. Corporations;

    3. Partnerships;

    4. Trusts and Estates; and,

    5. Other organizations.

  2. The Name Control consists of four characters or less.

    1. Valid characters are alpha, numeric, ampersand ( and ), hyphen (-), and blank. However, blanks are only valid in the last three positions.

    2. Disregard the word THE in the Name Control only when more than one word follows.

    Note:

    If an individual and a trade name are present and it can be determined that the trade name is for a corporation or partnership, follow the Name Control procedures for corporations or partnerships. If other than a corporation or partnership, follow the name control procedures for individuals, regardless of which line the individual owner's name is listed.

  3. See Document 7071A BMF Name Control Job Aid to properly determine the Name Control.

  4. Edit the Name Control as follows:

    If ... And ... Then ...
    A second name line is present and begins with "FKA" (formerly known as). Unnumbered Return.
    1. Remove return from batch.

    2. Attach Form 4227 or follow local procedures.

    3. Route to Entity Control.

    Numbered Return.
    1. Edit Action Code 320.

    A second name is present and begins with "AKA" (also known as) or "DBA" (doing business as).  
    1. Circle out the abbreviations

    Able to determine the Name Control,   Underline the Name Control.
    Unable to determine the Name Control. Unnumbered Return.
    1. Research IDRS.

    2. If not found, Route to Entity Control.

    Numbered Return.
    1. Edit Action Code 352 (Name Research).

    Note:

    If a return indicates the taxpayer has filed bankruptcy (e.g. shows "receiver" , "trustee" , or "debtor in possession" in the entity area, signature line or an attachment), route to Entity.

3.21.110.14.3  (01-01-2015)
♦Entity Perfection – In-Care-of Name♦

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

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

    If ... Then ...
    The In-care of name is located below the address,
    1. Arrow up the In-care of name above the street address.

    2. Continue editing the return.

    The In-care of name is shown on an attachment,
    1. Edit the In-care-of name above the street address beginning with the % or c/o in the first position.

    2. Continue editing the return.

    The street address for the in-care-of name is different from the street address of the business,
    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 included on an attachment.

    2. Circle the business address and edit TC 014.

    3. Completely edit the return.

    4. Pull from batch, place in designated area.

    Note: Always circle out the in-care of symbol (c/o or %) if it is present with an address. Do not use the ampersand (&) or the percent sign (%) when editing address information.
  3. If there is an indication that the in-care-of name has changed, ' i.e. the taxpayer crossed out the original in care of name and has added a new in-care-of name, determine the actions as follows:

    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 per table 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. See IRM 3.21.110.14.4 , Entity Perfection – Domestic Address.

    3. Continue editing the return.

  4. "Special Considerations"

    1. APO/FPO/DPO Address Format:

      APO/FPO/DPO addresses use the following format:
      Line Name EXAMPLE: Applicable Field
      Payee Name PVT. Willard J. Doe 02ADD
      Mailing Address Company F. PSC Box 100 167 Infantry REGT
      Payee City APO, FPO or DPO 02CTY
      Payee State AE, AA, or AP* 02ST
      Payee ZIP Code 09801 02ZIP
      *AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966

3.21.110.14.4  (01-01-2015)
♦Entity Perfection – Domestic Addresses♦

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

    Note:

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

  2. A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business.

  3. The procedures for perfection of address are as follows:

    If ... And ... Then ...
    The Address contains information other than a Street Address or P.O. Box.  
    1. No perfection is necessary. ISRP will enter the complete Address.

    There is an indication on an attachment that the Address has been changed.  
    1. Edit the new Address in the Entity section of the return.

    Form 8822, Change of Address, or Form 8822-B , Change of Address or Responsible Party- Business, is attached, Mailing address information is the same and no location address is listed on Line 7
    1. Take no action.

    2. Continue processing the return.

    Mailing address information is different and/or a location address is listed on Line 7
    1. Edit the new Address in the Entity section of the return.

    2. Detach Form 8822 and route to Entity.

    3. Continue processing the return.

    Both a P.O. Box and a Street Address are shown. See Figure 3.21.110-6.
    1. 1. Underline the P.O. Box

    2. Notate TC 014 in the upper-left margin of the return.

    Two street addresses are shown An "in-care-of" name includes a street address other than the withholding agents street address
    1. Circle the withholding agents street address.

    2. Notate the TC 014 in the upper left margin.

    Two Street Addresses are shown. See Figure 3.21.110-5
    1. Underline the second Street Address.

    2. Notate TC 014 in the upper-left margin of the return.

    One Street Address is shown. The taxpayer changes the Address to a P.O. Box.
    1. Notate TC 014 in the upper-left margin of the return.

    The City and State are not shown on the return, but are shown on an attachment.  
    1. Edit the City and State on the form in the Entity section.

    The Zip Code is missing or illegible. Is not available from the return or attachments.
    1. Determine the zip code by using Exhibit 3.21.110-6.

    Only the first three digits of the Zip Code can be determined.  
    1. Edit 01 for the fourth and fifth digits.

    The National Change of Address (NCOA) label is present.  
    1. Underline the Name Control.

    No address is shown on the return or attachments You must research IDRS for an address. If no address is found route the return to Entity.

    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.

  4. The U.S. Postal Service established new address requirements for APO/FPO/DPO addresses. If the old address appears (i.e. APO New York, NY 191XX), 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 the Conversion Chart below:

    If Then
    Only the first three digits of the Zip Code can be determined Edit 01 for the fourth and fifth digits.
    No address is shown on the return or attachments Route the return to Entity.

    "Special Considerations"

    1. APO/FPO/DPO Address Format:

      APO/FPO/DPO addresses use the following format:
      Line Name EXAMPLE:
      Payee Name PVT. Willard J. Doe
      Mailing Address Company F. PSC Box 100 167 Infantry REGT
      Payee City APO, FPO or DPO
      Payee State AE, AA, or AP*
      Payee ZIP Code 09801
      *AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966
    APO/FPO/DPO Conversion Chart
    APO AA Americas 34000–34049
    FPO AA Americas 34050–34099
    DPO AA Americas 340XX-340XX
    APO AE Europe 090XX-094XX and 096XX
    FPO AE Europe 095XX
    DPO AE Europe 090XX-098XX
    APO AP Pacific 962XX–965XX and 98700-98759
    FPO AP Pacific 966XX and 98760-98799
    DPO AP Europe 962XX-966XX

    Figure 3.21.110-5

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    Figure 3.21.110-6

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3.21.110.14.5  (01-01-2015)
♦Entity Perfection – Foreign Address♦

  1. Use Job Aid 2324–002 to edit foreign addresses.

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

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

  4. Route returns with a foreign address to OSPC for processing. Prepare Letter 86C to inform the taxpayer that the return has been sent to OSPC.
    A two-character alpha code must be edited for the Possession/Territory name:

    U.S. Possession/Territory Abbreviation
    American Samoa AS
    Federated States of Micronesia FM
    Guam GU
    Marshall Islands MH
    Northern Mariana Islands MP
    Palau PW
    Puerto Rico PR
    Virgin Island (U.S.) VI
  5. Returns with addresses in the following possessions are considered to be a foreign address for processing purposes but are edited in the same way as domestic addresses.

    1. A ZIP code must be present. Edit the appropriate ZIP code if one is not provided. See Exhibit 3.21.110-5 .

  6. Foreign addresses are similar in editing to domestic addresses, but with the following exceptions:

    • The foreign country must be the last entry in the address.

    • Circle out the foreign country and edit the country code preceded by a / and followed by a /$ See Document 7475 for official foreign country codes.

    • If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or the Netherlands, check if the address contains a province, state or territory.

      Note:

      Submission Processing BMF Foreign Address Job Aid provides examples for editing foreign addresses.

      If Then
      A foreign state, province, state or territory is present
      1. Circle out the foreign state, province or territory name

      2. Edit appropriate abbreviation.

      A province, state or territory is not present. Continue editing the return.
      province, state or territory is shown in abbreviated format, Continue editing the return.

      Note:

      ISRP will enter the two digit state code

    • 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.

3.21.110.15  (01-01-2015)
Entity Perfection of Tax Period

  1. All returns must have a tax period. If it is missing, incomplete, or illegible, search the return or attachments for the correct period. Edit the tax period to the left of the printed Tax Year in YYYY format.

  2. The tax period is preprinted on this current annual return. Therefore, editing usually is not required unless the tax period is changed by the taxpayer, or is other than the tax period being processed (i.e., Prior Year, Delinquent, or Early Filed).

    1. If the taxpayer has indicated a tax period other than the period shown on the preprinted return, edit the tax period based on the taxpayer's indication.

    2. After searching, if you are still unable to determine the tax period, process the return for the annual year currently being processed.

3.21.110.16  (01-01-2015)
Record of Federal Tax Liability (ROFTL) (Lines 1 through 60)

  1. These Lines are 15 position fields that may or may not be present.

  2. These lines contain the Tax Liabilities for each week of the tax year.

  3. If present, only numeric characters are valid.

  4. Entries must be present in the weekly Tax Liability lines when the monthly Tax Liability lines exceed ≡ ≡ ≡ ≡

  5. If an entry on any monthly Tax Liability line is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and the weekly Tax Liability Lines for that month are blank, double arrow the amount from the monthly total to the last weekly Tax Liability line for that month.

    Note:

    Do not edit SIC 1 after monthly liability has been arrowed to weekly liability.

  6. If an entry on any monthly Tax Liability line exceeds ≡ ≡ ≡ ≡ ≡ , and if no amounts are entered on the weekly Tax Liability lines for that month, correspond.

    Exception:

    If the taxpayer has notated a specific Revenue Section on the Form 1042 (for example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), Subtract Line 64d from Line 64e and edit the amount to Line 59.

  7. If there is an entry for the Total Net Tax Liability (Line 63e) and if Lines 1 thru 60 are blank, correspond for the missing ROFTL amounts.

    1. Do not correspond for Lines 1 thru 60 if the total amount for line 64e is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  8. Entries on Lines 1 thru 60 can not contain negative amounts. If any negative entries are present,

    1. Edit SIC 1 and continue processing the return.

    2. ISRP will not input the quarterly liability amounts.

  9. Beginning with Tax Year 2011, a 2 percent (%) tax on specified federal procurement payments will be included in the ROFTL. The total liability for specified federal procurement payments will only be reflected on Line 64d. .

3.21.110.17  (06-05-2014)
Schedule Indicator Code (SIC)

  1. A SIC is used to notify the computer that the ROFTL is:

    1. incomplete,

    2. unnecessary, or

    3. that a penalty should not be assessed.

    4. Monthly totals are missing.

  2. This is a 1 - position field that may or may not be present.

  3. Valid characters are 1, 2, or blank.

  4. Edit the Schedule Indicator Code to the SIC line of the For IRS Use Only box in the upper right-hand corner of Form 1042.

  5. Edit a SIC 1 if any of the following conditions exist:

    • Negative entries are present on Lines 1 thru 60.

    • Monthly Money totals are missing.

    • The Gross Income amounts were entered instead of the Total Tax Liability (the total of the ROFTL equals Line 62c).

    • There are money amounts shown on a nontaxable return. A nontaxable return is when line 64e is blank, says "None" or a "zero" is present on it.

    • The return is prepared under Section 6020(b).

    • ..The taxpayer notated "3121 Agreement or VCP" on Form 1042.

    • The ROFTL is unnecessary (i.e. Line 63a (Total Tax Liability) equals 0).

    Note:

    No editing of the ROFTL is necessary if SIC 1 is edited.

    Edit a SIC 2 if the taxpayer did not notate "3121 Agreement" on top of Form 1042, but included a reasonable cause statement for Tax Year 2010 and prior. Follow the step list instructions in IRM 3.21.110.11.8 (6), Delinquent Returns.

  6. Form 1042, Tax Year 2010 return and prior: If the 90 Percent Rule checkbox is checked (the checkbox is located below the entity portion of Form 1042) and any monthly Tax Liability (Lines 5, 10, 15, etc...) exceeds ≡ ≡ ≡ ≡ and the weekly tax liability for that month is also present, edit SIC code 2 in the SIC code line of the "For IRS Use Only" box.

  7. Edit SIC Code 2 in the rare event that both conditions exist at the same time on TY 2010 and prior returns.

3.21.110.18  (01-01-2015)
Number of Form 1042-S Filed: Line 61a and 61b.

  1. Withholding agents are required to specify the number of documents filed on Paper on (Line 61a) and/or Electronically on (Line 61b) using IRMF. Examine the Form 1042 and any attachments for these volumes. Box 61a should never go over 250 (paper max).

    Note:

    All 1042-S's should be counted on the 1042-T before it is detached. If 1042-S is electronically filed, transfer the total number listed on the 1042-T.

    Exception:

    Procurement returns can be identified by the presence of the word "none" on Lines 61a and 61b and "NA" or blank on Lines 62d and 63e. These returns are for the reporting of Excise Tax only. If identified, circle out the "none" and edit "0" .

    Figure 3.21.110-7

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  2. TE's must verify and edit the correct total to both forms (1042 and 1042-T) every time (if it is wrong) for line 61a and 61b. Example: If the TP put 10 for # of forms filed, but there are only 8 attached, the TE is to place a red 'X' to the left of '10' and edit the correct amount. The line needs to be verified by counting for paper filed returns. If the 1042-S is electronically filed, compare to the number listed on the 1042 to that listed on the 1042-T. If the 1042 line is blank, transfer the number listed on the 1042-T.

  3. If the return is all zero's and/or Lines 1-60 are blank or the taxpayer notates No Taxable Income, DO NOT correspond for line 61a and 61b. Edit a 1 on Line 61a and continue processing.

    Caution:

    Procurement returns can be identified by the presence of the word "none" on Lines 61a and 61b and "NA" or blank on Lines 62d and 63e. These returns are for the reporting of Excise Tax only. If identified, circle out the "none" and edit "0" . DO NOT correspond.

  4. If there is no indication of the number of Form 1042-S filed (paper or electronically) on either the Form 1042 or any attachments, correspond. See Figure 3.21.110-7.”

    Note:

    If a prior year Form 1042 is submitted and references Magnetic Media, place that data under Electronically filed on Line 61b. Convert lines by eliminating 61a, 61b is changed to 61a and 61c is changed to 61b.

  5. If Line 61a and 61b are blank and a Form 1042-T is attached, edit the number of Form 1042-S from Line 1b on the Form 1042-T to Line 61a. If only Form 1042-S are attached, count the number of Form 1042-S attached and edit the amount to Line 61a.

3.21.110.19  (01-01-2015)
Total gross amounts reported on all Forms 1042-S and 1000 - Line 62

  1. Line 62 is not for reporting, header information only.

  2. Reporting components are broken down into 62a, b(1), b(2), c, and d. See below.

3.21.110.19.1  (01-01-2015)
Total FDAP U.S. Income Amount - Line 62a

  1. "X" any negative entries.

  2. If blank take the following action:

    1. Enter the amount from Form 1042-T, Line 2.

    2. If no 1042–T is attached, total the amounts from all attached Form 1042-S, Box 2 and edit the total to Form 1042 Line 62a

  3. Entries should be made in Dollars and Cents.

3.21.110.19.2  (01-01-2015)
Total U.S. Source Substitute Dividend Payments Reported - Line 62b(1)

  1. May or may not be present.

  2. "X" any negative entries.

3.21.110.19.3  (01-01-2015)
Other U.S. Source Substitute Payments Reported - Line 62b(2)

  1. May or may not be present.

  2. "X" any negative entries.

3.21.110.19.4  (01-01-2015)
Total Gross Amounts Reported - Line 62c

  1. May or may not be present.

  2. If blank and there are entries leading to a total, compute and enter by adding lines 62a-b.

  3. Entries should be made in dollars and cents.

  4. "X" any negative entries.

3.21.110.19.5  (01-01-2015)
Gross Amounts Paid - Line 62d

  1. All amounts must be positive.

  2. "X" a negative entry.

  3. Entries should be made in dollars and cents.

    1. However, do not edit a period and two zeros if the taxpayer has entered only dollars.

    2. Transcription (ISRP) will enter the missing cents.

  4. If the taxpayer notates No Taxable Income. Do not correspond for Line 62d

    Caution:

    Do NOT correspond if the address in the entity area is in Canada.

  5. If the return is completely blank, please follow instructions in IRM 3.21.110.11.2, Non-Taxable Returns With No Line Entries and treat a return with no line entries as a non-taxable return.

3.21.110.20  (01-01-2015)
Total Tax Reported as Withheld or Assumed on all Forms 1042-S and 1000 - Line 63

  1. Line 63 is not a reporting field, it contains header information only.

  2. Reporting information is broken down in 63a, b(1), b(2), c, d, and e

3.21.110.20.1  (01-01-2015)
Taxes Withheld by Withholding Agent - Line 63a

  1. May or may not be present.

  2. "X" any negative entry.

3.21.110.20.2  (01-01-2015)
For Payments Other Than Substitute Dividends - Line 63b(1)

  1. May or may not be present.

  2. "X" any negative entry.

3.21.110.20.3  (01-01-2015)
Payments for Substitute Dividends - Line 63b(2)

  1. May or may not be present.

  2. "X" any negative entry.

3.21.110.20.4  (01-01-2015)
Reimbursements - Line 63c

  1. May or may not be present.

  2. Entry is ALWAYS a negative number.

3.21.110.20.5  (01-01-2015)
Tax Assumed by Withholding Agent - 63d

  1. May or may not be present.

  2. "X" any negative entry.

3.21.110.20.6  (01-01-2015)
Total Tax Reported as Withheld or Assumed - Line 63e

  1. "X" a negative entry.

  2. If Line 63e is blank and there are entries on Lines 63a-d, compute and edit to Line 63e.

  3. If Line 63e is blank (or zero), and unable to compute and enter, do not correspond unless corresponding for Line 62d.

  4. If Line 63e is blank and a Form 1042-T or 1042-S is attached, edit the amount from Line 3b on Form 1042-T to Line 63e. if only Form 1042-S are attached, add up the amounts on Form 1042-S Lines 7-9 and edit it to Line 63e of Form 1042.

3.21.110.21  (01-01-2015)
Total Net Tax Liability - Line 64

  1. Line 64 is not a reporting field, it contains header information only.

  2. Reporting information is broken down in 64a, b, c, d, and e.

3.21.110.21.1  (01-01-2015)
Adjustments of Underwithheld Tax on Corporate Distributions - Line 64a

  1. May or may not be present.

  2. May be positive or negative.

  3. The Withholding Agent is required to attach a statement justifying the adjustment. Correspond if missing.

3.21.110.21.2  (01-01-2015)
Total Net Tax Liability Under Chapter 3 and Chapter 4 - Line 64b and 64c

  1. May or may not be present.

  2. "X" any negative entries.

3.21.110.21.3  (01-01-2015)
Excise Tax On Specified Federal Procurement payments - Line 64d

  1. May or may not be present.

  2. "X" any negative entry.

3.21.110.21.4  (01-01-2015)
Total Net Tax Liability - Line 64e

  1. Perfect Line 64e as follows:

    If.... Then....
    Line 64e is blank Compute Line 64e by adding Line 64a thru 64d. Edit to Line 64e
    Line 64e is negative "X" Line 64e

3.21.110.22  (01-01-2015)
Total Payments made via EFTPS - Line 65

  1. May or may not be present.

  2. "X" a negative amount.

3.21.110.23  (01-01-2015)
Overpayment Applied as Credit - Line 66

  1. May or may not be present.

  2. "X" a negative amount.

3.21.110.24  (01-01-2015)
Credit for Amounts Withheld by Other Withholding Agents - Lines 67a and 67b

  1. All amounts must be positive and may or may not be present.

  2. "X" a negative amount.

  3. If the taxpayer is claiming a refund, then the amount on Lines 67a and 67b must be substantiated by copies of Form(s) 1042-S attached to the Form 1042. The QI recipient (Recipient Code 15 or 16) name on the 1042-S will show the QI as the recipient name on the 1042-S (recipient line). The 1042-S is not required to have a complete address.

    Note:

    All withholding agents must verify entries on Lines 67a and 67b by attaching supporting Form(s) 1042-S Copy B to verify the refund or credits claimed. The Form 1042 Instructions indicate a requirement for attaching Form(s) 1042-S for verification.

    Exception:

    If the amount on Lines 67a and 67b are not supported by any 1042-S, and the withholding amount claimed on Form 1042, Lines 67a and 67b are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ do not correspond, instead allow the credit.

  4. A Non-Qualified Intermediary (NQI) can enter an amount on Lines 67a or 67b, but CANNOT claim a refund of this line credit at any time, but use it to apply against the taxes owed. All entries on Lines 67a and 67b must be verified by attaching supporting Form(s) 1042-S to verify the credit amounts claimed. Failure to do so will result in denial of the refund or credit being claimed. The NQI recipient (Recipient Code 13 or 14) name on the 1042-S can show the Non-QI as the recipient name on the 1042-S (recipient line) rather than the Withholding Agent (WA) name. However, the 1042-S is required to have a complete address.

  5. The taxpayer must always support the entry on Lines 67a or 67b by attaching the appropriate Form(s) 1042-S Copy B issued by other withholding agents. to verify the credit amount claimed. Review Form 1042 for supporting 1042-S.

    Note:

    If Forms 1042-S are missing, prepare Correspondence Action Sheet, Form 1791C with the following wording to be used in the open paragraph: "You entered an amount on lines 67a and/or 67b as credit for amounts withheld by other withholding agents. Please provide a copy of Form(s) 1042-S Copy B, that you received from the other withholding agent, in order to substantiate the amount claimed on lines 67a and/or 67b."

  6. Generally, you may find that there are two types of Forms 1042-S attached to a Form 1042. One type of Form 1042-S is to remain attached to Form 1042 and the other type is to be detached from Form 1042-S and sent to Batching and Numbering after Form 1042 is edited.

    1. A Form 1042-S that is attached to Form 1042 to substantiate the amount of withholding at source claimed on lines 67a and 67b must remain attached to Form 1042.

      Note:

      This type of Form 1042-S will show the withholding agents entity information from Form 1042 on Form 1042-S, lines 13g and 14a thru 14d.

      Figure 3.21.110-8a

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      Figure 3.21.110-8b

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    2. A Form 1042-S that is submitted with Form 1042 (and possibly a Form 1042-T attached to the 1042) to reflect the amount of U.S. sourced income paid, and taxes withheld at the source payable to the foreign person or entity are to be detached and forwarded to Batching and Numbering. There may be an occasion where you may have to prepare a dummy 1042-T return.

      Note:

      This type of Form 1042-S will show the withholding agents entity information from Form 1042 on Form 1042-S, line 12a and lines 13a thru 13f.

    3. The detached 1042-S form should be a Copy A. See Figures 3.21.110 - 9a, 9b, and 9c.”

      Figure 3.21.110-9a

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      Figure 3.21.110-9b

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      Figure 3.21.110-9c

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  7. Intermediary Form 1042-S:

    If... and... Then...
    Form 1042-S Copy A is attached it was issued by another withholding agent
    1. Line thru the "A"

    2. Edit a "B" to the right side of the "A"

    3. Attach the 1042-S to the 1042.

    Form 1042-S Copy A, B, C, D or E is attached, and Form 1042-T is also attached Detach Form 1042-T and Form 1042-S Copy A and forward them to Batching and Numbering for processing.

    Note:

    Leave Form 1042-S Copies B. C. D or E attached to the 1042 return.

    Form 1042-S is attached the taxpayer is an Intermediary BUT the supporting 1042-S documentation for the entry on lines 67a and 67b is not a different withholding agent (e.g. it is the same withholding agent/taxpayer), Prepare Correspondence Action Sheet, Form 1791C to correspond for the correct 1042-S document that does not list the taxpayer as the withholding agent and recipient.
         
         

3.21.110.25  (01-01-2015)
Total Payments - Line 68

  1. If Line 68 is blank or negative, and there are entries on Lines 65 thru 67, calculate and edit the amount on Line 68.

    1. If the total is 0 or greater, edit the amount on Line 68.

    2. If the total is less than 0 (negative), "X" Line 68.

    Note:

    If you identify a potential Erroneous Refund Return (refer to IRM 3.12.38, BMF General Instructions for additional instructions), you should contact your manager, as you may be advised to place the return in the locally designated basket for further review by Examination.

3.21.110.26  (01-01-2015)
Balance Due - Line 69

  1. An entry may or may not be present.

  2. Perfect Line 69 by subtracting Line 68 from Line 64e.

  3. If the taxpayer has included penalty or interest in the amount for balance due, then subtract the penalty/interest from Line 69 and edit the correct amount to Line 69.

3.21.110.27  (01-01-2015)
Overpayment - Lines 70a and70b

  1. These lines may or may not be present.

  2. Line 70b should be equal to the amount on Line 64d if blank, edit from Line 64d.

  3. Perfect Line 70a by subtracting Line 64e from Line 68, then subtract Line 64d from the total and enter results on Line 70a.

  4. Take the following actions if Line 70a and/or 70b is $1.00 or more and the following conditions exist:

    If Then
    The "Credit" box is checked on Line 71. Edit CCC "E" on the CC line of the "For IRS Use Only" box in the right corner of Form 1042.
    The "Refund" box is checked. Edit CCC "S" on the CC line of the "For IRS Use Only" box in the right corner of Form 1042.
    Neither box or both boxes are checked and the return is not final. Edit CCC "E" on the CC line of the "For IRS Use Only" box in the right corner of Form 1042.
    Neither box or both boxes are checked and the return is a final. Edit CCC "F" and CCC "S" on the CC line of the "For IRS Use Only" box in the right corner of Form 1042.
    Attachment requesting that money be refunded. Edit CCC "S" on the CC line of the "For IRS Use Only" box in the right corner of Form 1042.

    Caution:

    If this is an Excise Tax only return and the Refund box is checked, edit a CCC "X" . See IRM 3.21.110.12.3.9.

3.21.110.28  (01-01-2015)
Credit Elect or Refund Checkbox - Line 71

  1. This is a one position field that identifies whether the Withholding Agent has elected to apply their overpayment as a credit on next years Form 1042 account, or request a refund of their overpayment. See , Overpayment – Lines 70a and 70b.

3.21.110.29  (01-01-2015)
Section 2 - Reconciliation of Payments of U.S. Source FDAP Income

  1. This section was added to the 2014 Form 1042 in order for withholding agents to reconcile amounts of U.S. source FDAP income that are reportable under chapter 4 with amounts of U.S. source FDAP income reported on all Forms 1042-S. This section is OPTIONAL for 2014.

3.21.110.29.1  (01-01-2015)
Total U.S. Source FDAP Income Required to be Withheld Under Chapter 4 - Section 2 Line 1

  1. Accept taxpayer's entry.

3.21.110.29.2  (01-01-2015)
U.S. Source FDAP Income Reported With No Withholding Requirement Under Chapter 4 — Section 2 Line 2a-e

  1. Accept taxpayer's entry.

3.21.110.29.3  (01-01-2015)
Total U.S. Source FDAP Income Required to be Reported Under Chapter 4 - Section 2 Line 2f

  1. Accept taxpayer's entry.

  2. If blank and there are entries leading to a total, compute and enter by adding Lines 2a-e.

3.21.110.29.4  (01-01-2015)
Total U.S. Source FDAP Income Reportable Under Chapter 4 - Section 2 Line 3

  1. Accept taxpayer's entry.

  2. If blank and there are entries leading to a total, compute and enter by adding Lines 1 and 2f.

3.21.110.29.5  (01-01-2015)
Total U.S. Source FDAP Income Reported on all Forms 1042–S - Section 2 Line 4

  1. Accept taxpayer's entry.

  2. If blank, compute and enter by adding Lines 62a, 62b(1) and 62b(2) in Section 1.

3.21.110.29.6  (01-01-2015)
Total Variance - Section 2 Line 5

  1. Accept taxpayer's entry.

  2. If blank, compute and enter by subtracting Line 3 from Line 4.

  3. Entry may be positive or negative.

3.21.110.30  (01-01-2015)
Third Party Designee

  1. The Third Party Designee election was created to allow a withholding agent or an individual paid preparer of the return to discuss the 1042 with the IRS should questions arise during processing.

3.21.110.30.1  (01-01-2015)
Third Party Designee Indicator

  1. the Third Party Designee checkbox is located above the taxpayer signature line. It indicates whether the taxpayer has elected to allow the third party Designee to answer questions about the taxpayers return as it is processed. No action is required.

3.21.110.30.2  (01-01-2015)
Third Party Designee Phone Number

  1. The Third Party designee phone number is located below the checkbox. No action is required.

3.21.110.30.3  (01-01-2015)
Third Party Designee Personal Identification Number (PIN)

  1. Circle out if illegible. This field can be up to 5 characters long. The entry may be any alpha (i.e. A to Z) numeric (0 to 9), or any combination of both. The PIN number is self-selected by the taxpayer or designee. It is not assigned by IRS.

3.21.110.31  (06-21-2013)
♦Signature♦

  1. A 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 3.21.110.11.9.1, IRC 6020(b) – Prepared by Collection for additional information.

      Note:

      Starting July 1, 2013 we will accept the Revenue Officers (RO) electronic signature or typed signature as a valid signature on the return.

    • 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 3.21.110.11.9.4, Examination Secured for additional information.

    • 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. SeeIRM 3.21.110.9.1, Correspondence Imaging System (CIS) Returns for processing instructions on CIS Returns.

  3. If a signature is missing correspond:

    If... Then...
    • The return is not signed on the line designated for the Form Specific signature, or

    • The jurat is not present on the line designated for the Form Specific signature (non-standard return), or

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

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

    2. Leave in batch and continue editing.

    Note:

    Paper returns sent in by the filer that states their return was rejected through the E-file system require a signature. Form 8879 or Form 8453 is not an acceptable substitute for a paper return.

  4. 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 3.21.110.11.10, Frivolous Arguments.

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

    1. If the "signature declaration" is altered or stricken (crossed out), See IRM 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 3.21.110.11.10, Frivolous Arguments.

    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."

    3. Form Specific is not an acceptable signature substitute for a paper return.

  6. 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 "✓" or "X" used to designate where the taxpayer should sign the return is not considered a valid signature. However, signatures of ink, rubber stamp, mechanical device, Xerox, computer generated software, and similar devices are considered acceptable.”

  7. Only one correspondence attempt is required for a signature. If you do not receive a reply after the prescribed suspense period, input the return:

    If... Then...
    The return has an overpaid condition Edit CCC 3 and CCC X and continue processing.
    The return is a balance due or zero condition Edit CCC 3 and continue processing.
  8. Facsimile Signature - Rather than providing a handwritten signature, an owner, partner, corporate officer or duly authorized agent may submit a signed Form 1042 by facsimile. If a form is submitted via facsimile, then the person filing the form must retain a letter, signed by the individual authorized to sign the return(s) declaring under penalties of perjury that the facsimile signature appearing on the form is the signature adopted by the authorized person and that the signature was placed there under that persons direction. Correspond if no facsimile signature is found.

3.21.110.32  (01-01-2015)
♦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.

3.21.110.32.1  (01-01-2015)
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 1042.

    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 1042. The PTIN is nine-digits beginning with the alpha "P" (e.g., PXXXXXXXX).

  3. Valid characters are numeric (0 thru 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.

3.21.110.32.2  (01-01-2015)
Paid Preparer FIRM's Employer Identification Number (EIN)

  1. 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.

  2. No action is required on amended returns.

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

3.21.110.32.3  (01-01-2015)
♦Paid Preparer Phone Number♦

  1. The Paid Preparer's Phone Number is located below the Paid Preparer's EIN at the bottom right corner of Form 1042.

    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 3.21.110-1 
2014 Form 1042, Page 1, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Transcription Lines

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Exhibit 3.21.110-2 
2014 Form 1042, Page 2, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Transcription Lines

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Exhibit 3.21.110-3 
2013 Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Transcription Lines

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Exhibit 3.21.110-4 
2010 and Prior Years Form 1042 - Transcription Lines

Form 1042 - Transcription Lines
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Exhibit 3.21.110-5 
U.S. Possessions ZIP Codes

U.S. Possessions 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 La Plata 00786
Aguada 00602 Lares 00669
Aguadilla 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 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 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.21.110-6 
State Abbreviations and Zip Code Ranges Including APO/FPO/DPO Zones

State AbbreviationsZip Code RangesAPO/FPO/DPO Zones
State Name State Abbreviation Zip Code Range
Alaska AK 995-999
Alabama AL 350-369
Arizona AZ 850-865
Arkansas AR 716-729
California CA 900-908, 910-968
Colorado CO 800-816
Connecticut CT 060-069
Delaware DE 197-199
District of Columbia DC 200-205
Florida FL 320-340, 342, 344, 346, 347, 349
Georgia GA 300-319, 399
Hawaii HI 967-968
Idaho ID 832-838
Illinois IL 600-629
Indiana IN 460-479
Iowa IA 500-528
Kansas KS 660-679
Kentucky KY 400-427
Louisiana LA 700-714
Maine ME 039-049
Maryland MD 206-219
Massachusetts MA 010-027, 055
Michigan MI 480-499
Minnesota MN 550-567
Mississippi MS 386-397
Montana MT 590-599
Nebraska NE 680-693
Nevada NV 889-898
New Hampshire NH 030-038
New Jersey NJ 070-089
New Mexico NM 870-884
New York NY 004, 005, 090-098, 100-149
North Carolina NC 270-289
North Dakota ND 580-588
Ohio OH 430-459
Oklahoma OK 730-732, 734, 749
Oregon OR 970-979
Pennsylvania PA 150-196
Rhode Island RI 028-029
South Carolina SC 290-299
South Dakota SD 570-577
Tennessee TN 370-385
Texas TX 733, 750-799
Utah UT 840-847
Vermont VT 050-054, 056-059
Virginia VA 201, 220-246
Washington WA 980-994
West Virginia WV 247-258
Wisconsin WI 530-549
Wyoming WY 820-831
APO/FPO/DPO ZONE
AA   340
AE   090-098
AP   962-966

Exhibit 3.21.110-7 
♦Frivolous Arguments Criteria♦

Exhibit3.21.110-7Frivolous Arguments Criteria
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

Note:

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

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

Note:

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

≡ ≡ ≡

Exhibit 3.21.110-8 
Conversion of 2013 Form 1042

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Exhibit 3.21.110-9 
Conversion of 2010 and Prior Form 1042

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More Internal Revenue Manual