3.22.3  Individual Income Tax Returns (Cont. 2)

3.22.3.14 
Section 03

3.22.3.14.29  (01-01-2015)
Field 03ADJ Other Adjustments (dotted portion)

  1. This field is located on the dotted portion of Line 35, Form 1040NR; dotted portion of Line 36, Form 1040. Refer to EC 228 in both IRM 3.22.3 and IRM 3.12.3.73.10.18.

    Field 03MSA - Archer MSA - This field is located on the dotted portion to the left of line 35. See EC 227 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.14.30  (01-01-2015)
Field 0335 Total Adjustments

  1. This field is located on Line 35, Form 1040NR; Line 36, Form 1040. Refer to EC 230 in both IRM 3.22.3. and IRM 3.12.3.73.11.

3.22.3.14.31  (01-01-2015)
Field 0336 Adjusted Gross Income (AGI) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. This field is located on Line 36, Form 1040NR; Line 37, Form 1040. Refer to EC 230 in both IRM 3.22.3 and IRM 3.12.3.73.11.

3.22.3.14.32  (01-03-2012)
Field 03RTA Form 982 Indicator

  1. This field is only valid on a Form 1040NR or a Form 1040-PR/Form 1040-SS.

    Note:

    Field 03RTA is the only field that in Section 3 on a Form 1040-PR/Form 1040-SS

    .

  2. An entry is required in Field 03RTA when Form 982 is present. Enter a "1" in Field 03RTA.

3.22.3.15  (01-01-2015)
Section 04 Data

  1. For Section 04 refer to IRM 3.12.3 for field descriptions, invalid conditions and corrections unless otherwise specified.

3.22.3.15.1  (01-01-2015)
Error Record Format - Section 04

  1. Section 04 contains the following Fields:

    Note:

    The "Location on the Form" applies to Form 1040NR and Form 1040NR-EZ unless specified otherwise:

    1040NR 1040NR-EZ 1040-PR/Form 1040-SS Field Title
    04LSV     Limited Standard Deduction Verified
    0441 0414   Taxable Income
    04TIV 04TIV   Taxable Income Verified
    04AF     Additional Forms 8814 attached
    04AT     Additional Forms 8814 Tax
    0442 0415   Tentative Tax
    0442V 0415V   Tentative Tax Verified
    0443     Alternative Minimum Tax
    0444     Advance Premium Tax Credit Repayment
    0444V     Advance Premium Tax Credit Repayment Verified
    0446     Foreign Tax Credit
    0447     Credit for Child and Dependent Care Expenses
    0448     Retirement Savings Contribution
    0448V     Retirement Savings Contribution Verified
    0449     Child Tax Credit
    0449V     Child Tax Credit Verified
    0450     Residential Energy Credit from Form 5695
    0451     Form 3800,8801 and Other Credits
    0451A     General Business Credits
    0451B     Credit for Prior Year Minimum Tax
    04ADC     Adoption Credit
    04MIC     Mortgage Interest Credits
    04DCH     DC Homebuyers Credit
    04QED     Form 8396 Qualified Plug-in Electric Drove Credit
    04AMC     Form 8910 Alternative Motor Vehicle Credit
    04QPE     Form 8834 Qualified Plug-in Electric Vehicle Credit
    04OSC     Other Statutory Credits
    0452     Total Statutory Credits
    04SCV     Total Statutory Credits Verified
    0454     Tax on Income Not Effectively Connected
    0455   0403 Combined Self Employment Tax
    0456 0416   Unreported Social Security and Medicare Tax on Form 4137 and Form 8919
    0457     Tax on Early Distributions
    0458     Gross Transportation Tax
    0459A   0404 Combined Household Employment Taxes
    0459B     First Time Home Buyer Repayment from Form 5405
    04LIR     Form 8611 Recapture
    04RTX     Recapture Tax
    04USS     Uncollected SST Tax on Tips
    0460     Other Taxes
    0460A   0405 Form 8959 Additional Medicare Tax
    04NIT     Form 8960 Net Investment Income Tax (ERS Input Only)
    0461 0417 0406 Total Tax
    0461V 0417V 0406V Total Tax Verified

3.22.3.15.2  (01-01-2015)
Field 04RTA (Form 1040–PR/Form 1040-SS only)

  1. An entry is required in Field 04RTA when Form 982 is present. Enter a "1" in Field 04RTA.

3.22.3.15.3  (01-01-2015)
Field 04LSV

  1. This field is ERS input only.

3.22.3.15.4  (01-01-2015)
Field 0441/0414 Taxable Income

  1. This field is located on Line 41, Form 1040NR; Line 14, Form 1040NR-EZ. Refer to EC 252 and EC 265 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.5  (01-01-2015)
Field 04TIV Taxable Income Verified

  1. This field is ERS input only. Refer to EC 252 and EC 265 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.6  (01-01-2015)
Field 04AF Additional Form 8814 attached

  1. This field is ERS input only. Refer to EC 265 in IRM 3.12.3.76.1.11.

3.22.3.15.7  (01-01-2015)
Field 04AT Additional Form 8814 Tax

  1. This field is ERS input only. Refer to IRM 3.12.3.

3.22.3.15.8  (01-01-2015)
Field 0442/0415 Tentative Tax

  1. This field is located on Line 42, Form 1040NR; Line 15, Form 1040NR-EZ. Refer to EC 265 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.9  (01-01-2015)
Field 0442V/0415V Tentative Tax Verified

  1. This field is ERS input only. Refer to EC 260 and EC 265 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.10  (01-01-2015)
Field 0443 Alternative Minimum Tax

  1. This field is located on Line 43, Form 1040NR. Refer to EC 267 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.11  (01-01-2015)
Field 0446 Foreign Tax Credit

  1. This field is located on Line 46, Form 1040NR. Refer to EC 277 in both IRM 3.22.3 and IRM 3.12.3.

  2. Foreign Tax Credit cannot be claimed for income that was excluded because of a tax treaty.

3.22.3.15.12  (01-01-2015)
Field 0447 Credit for Child and Dependent Care Expenses

  1. This field is located on Line 47, Form 1040NR. Refer to EC 278 and EC 308 in IRM 3.12.3.

3.22.3.15.13  (01-01-2015)
Field 0448 Retirement Savings Contribution Credit

  1. This field is located on Line 48, Form 1040NR. Refer to IRM 3.12.3 and EC 288 in IRM 3.12.3.

3.22.3.15.14  (01-01-2015)
0448V Retirement Savings Contributions Verified

  1. This field is for ERS input only. Refer to EC 288 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.15  (01-01-2015)
Field 0449 Child Tax Credit

  1. This field is located on Line 49, Form 1040NR. Refer to Error Code 290 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.16  (01-01-2015)
Field 0449V Child Tax Credit Verified

  1. This field is ERS input only. Refer to EC 290 in both IRM 3.22.3. and IRM 3.12.3.

3.22.3.15.17  (01-01-2015)
Field 04450 Residential Energy Credit from Form 5695

  1. This field is located on Line 50, Form 1040NR. Refer to EC 291 in IRM 3.12.3.

3.22.3.15.18  (01-01-2015)
Field 0451 Form 3800,8801 and Other Credits

  1. This field is located on Line 51, Form 1040NR. Refer to EC 302 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.19  (01-01-2015)
Field 0451A General Business Credits

  1. The taxpayer will check Box a at Line 51, Form 1040NR. Refer to EC 302 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.20  (01-01-2015)
Field 0451B Credit for Prior Year Minimum Tax

  1. This field is ERS input only. This field is located on Line 51, Form 1040NR. The taxpayer will check Box b at Line 51, Form 1040NR. Refer to ECs 302, 308 and 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.21  (01-01-2015)
Field 04ADC Adoption Credit Form 8839

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8839, Refer to ECs 294 and 299 in both IRM 3.22.3 and IRM 3.12.3

3.22.3.15.22  (01-01-2015)
Field 04MIC Mortgage Interest Credit Form 8396

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8396. Refer to ECs 292, and EC 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.23  (01-01-2015)
Field 04DCH Homebuyers Credit Form 8859

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8859. Refer to ECs 297, and 310 in IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.24  (01-01-2015)
Field 04QED Form 8936 Qualified Plug-in Electric Drive Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8936. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.3

3.22.3.15.25  (01-01-2015)
Field 04AMC Form 8910 Alternative Motor Vehicle Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8910. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.33.12.3

3.22.3.15.26  (01-01-2015)
Field 04QPE Form 8834 Qualified Plug-in Electric Vehicle Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 51, Form 1040NR and write in Form 8834. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.3

3.22.3.15.27  (01-01-2015)
Field 04OSC Other Statutory Credits

  1. This field is located on Line 10, Form 1040NR. The taxpayer will check Box c at Line 10 Form 1040NR. Refer to ECs 300, 302 and 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.28  (01-01-2015)
Field 0452 Total Statutory Credits

  1. This field is located on Line 52, Form 1040NR. Refer to EC 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.29  (01-01-2015)
Field 04SCV Total Statutory Credits Verified

  1. This field is ERS input only. it is to be used when the computer cannot arrive at the correct amount of Total Statutory Credits. Refer to EC 310 in both IRM 3.22.3 and IRM 3.12.3

3.22.3.15.30  (01-01-2015)
Field 0454 Tax On Not Effectively Connected Income

  1. Income not effectively connected with a United States trade or business is reported on Page 4, Form 1040NR and is taxed at a rate of 30 percent unless the taxpayer's country of residence has a different tax rate due to Treaty provisions. You may determine the correct Treaty rate, using Exhibit 3.22.3-2.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. A taxpayer must be a resident of the country whose treaty rate he/she is using. If not, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , enter Unallowable Code "75" and the applicable amount.

  3. Capital Gains and Losses:

    1. Schedule D is not required to support gains reported on Page 4, Form 1040NR.

    2. Net gains are taxed at the applicable treaty rate or 30 percent.

    Note:

    Nonresident taxpayers who spend less than 183 days in the U.S. during the tax period pay tax on capital gains when the gains are effectively connected with a U.S. business or attributed to the sale or exchange of U.S. real property. This income should be reported on page 1 of the 1040NR and taxed at graduated rates. Other capital gains, such as gains from the sale of stock in U.S. corporations, generally do not need to be reported on Form 1040NR by nonresident taxpayers who spend less than 183 days in the U.S. If a taxpayer reports capital gains and uses a 0% tax rate (or doesn't include the capital gain as part of total income) AND indicates anywhere on the return that he/she was present in the U.S. for less than 183 days, do NOT assess tax on that income.

  4. Alimony is not effectively connected income and is reported on Page 4, Form 1040NR and is entered under Pension/Annuities.

  5. Awards and Prizes are not effectively connected income and are reported on Page 4, Form 1040NR.

3.22.3.15.31  (01-01-2015)
Field 0455 Combined Self-Employment Tax

  1. This field is located on Line 55, Form 1040NR. Refer to EC 100 and EC 209 in IRM 3.22.3.151.

  2. Dual-status

    1. Self-employment tax can be paid by a taxpayer filing a Form 1040NR dual-status, only on the income earned during the period of residence in the United States (Reported on Form 1040)

3.22.3.15.32  (01-01-2015)
Form 1040-PR/Form 1040-SS 0403 Combined SE Tax

  1. This field is located on Line 3, Form 1040-PR or Form 1040-SS. Refer to EC 209 in IRM 3.22.3.151.

3.22.3.15.33  (01-01-2015)
Form 1040 SE Tax Field 0457 - Combined Self Employment Tax

  1. If a taxpayer is from the USVl, AS, GU, CNMI, or PR and files Form 1040 with a Schedule C, C-EZ, E (Part II present), F, or SE to report self-employment taxes in lieu of Form 1040-PR or Form 1040-SS, SSPND 610 to renumber as Form 1040-SS.

    Caution:

    If the taxpayer is claiming wages and/or withholding, do not convert.

  2. Totalization Agreements or Bilateral Social Security Agreements were enacted in order to eliminate dual coverage and dual contributions to the social security system for the same work. This ensures that social security taxes (including SE tax) are paid only to one country. If the taxpayer resides in any of the following countries GTSEC 01 and enter RPC "S" in Field 01RPC.

    • Australia (Effective 10/1/02)

    • Austria

    • Belgium

    • Canada

    • Chile

    • Czech Republic

    • Denmark

    • Finland

    • France

    • Germany

    • Greece

    • Ireland

    • Italy

    • Japan

    • Luxembourg

    • Netherlands

    • Norway

    • Poland

    • Portugal

    • South Korea

    • Spain

    • Sweden

    • Switzerland

    • United Kingdom (England, Northern Ireland, Scotland, and Wales)

3.22.3.15.34  (02-25-2014)
Field 04RTX Recapture Tax

  1. This field is ERS input only. Refer to EC 333 in IRM 3.12.3.79.10.

3.22.3.15.35  (01-01-2015)
Field 0456/0416 Unreported Social Security and Medicare Tax for Form 4137 and Form 8919

  1. This field is located on Line 56, Form 1040NR; Line 16 Form 1040NR-EZ. Refer to EC 316 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.36  (01-01-2015)
Field 04LIR Recapture Tax

  1. This field is ERS input only. Refer to EC 334 in IRM 3.12.3.79.10.

3.22.3.15.37  (01-01-2015)
Field 0457 Tax on Early Distributions

  1. This field is located on Line 57, Form 1040NR. Refer to EC 318 in IRM 3.12.3.78.8.5.

3.22.3.15.38  (01-01-2015)
Field 0458 Gross Transportation Tax

  1. This field is located on Line 58, Form 1040NR. Refer to EC 334 in IRM 3.22.3.229.

3.22.3.15.39  (01-01-2015)
Field 0459A/4404 Combined Household Employment Taxes

  1. This field is transcribed from Line 59A, Form 1040NR or Line 4 of Form 1040-PR and Form 1040-SS. Refer to ECs 322, 324 and 326 in IRMs 3.22.3 and 3.12.3

3.22.3.15.40  (01-01-2015)
Field 0459B First Time Home Buyer Repayment from Form 5405

  1. This field is transcribed from Line 59B, Form 1040NR. Refer to ECs 334 and 601.

3.22.3.15.41  (01-01-2015)
Field 04USS Uncollected Tax on Reported Tips

  1. This field is ERS input only. Refer to EC 334 in IRM 3.12.3.79.10.

3.22.3.15.42  (01-01-2015)
Field 0460 Other Taxes

  1. This field is transcribed from Line 60, Form 1040NR. Taxpayers will identify these taxes by entering a code from the instructions. Refer to EC 334.

3.22.3.15.43  (01-01-2015)
Field 0460A - Form 8959 Additional Medicare Tax

  1. This field is transcribed from Line 60A, Form 1040NR. Refer to EC 331.

3.22.3.15.44  (01-01-2015)
Field 04NIT - Form 8960 Net Investment Income Tax

  1. This field is ERS input only.

3.22.3.15.45  (01-01-2015)
Field 0461/0417/0406 Total Tax

  1. This field is located on Line 61, Form 1040NR; Line 17 Form 1040NR-EZ; Line 6 Form 1040-PR/1040-SS. Refer to EC 334 in both IRM 3.22.3.229 and IRM 3.12.3.79.10.

3.22.3.15.46  (01-01-2015)
Field 0461V/0417V/0406V Total Tax Verified

  1. This field is ERS input only. Refer to EC 265 in both IRM 3.22.3 and IRM 3.12.3 .

3.22.3.16  (01-01-2015)
Section 05 Data-Payments, Balance Due/Refund

  1. For Section 05 refer to IRM 3.12.3 for field description, invalid conditions and correction procedures unless otherwise specified.

3.22.3.16.1  (01-01-2015)
Error Record Format-Section 05

  1. The following fields will be displayed for Form 1040NR/Form 1040NR-EZ.

    1040NR 1040NR-EZ 1040-PR/Form 1040-SS Field Title
    0562A 0518A   Withholding-Form(s) W-2 or 1099
    0562B     Withholding-Form(s) 8805
    0562C     Withholding-Form(s) 8288–A
    0562D 0518B   Withholding-Form(s) 1042-S
    0563 0519 0507 Estimated Tax Payments
    0564   0509 Additional Child Tax Credit
    0564V   0509V Additional Child Tax Credit Verified
    0565     Reconciled Premium Tax Credit Amount
    0565V     Reconciled Premium Tax Credit Amount Verified
    0566 05EXT 05EXT Form 4868 Payment
    0567   0508 Excess Social Security/tier 1 RRTA withheld
    0568     Fuel Tax Credit
    0569     Forms 2439–8801–8885
    0569A     Form 4136 Regulated Investment Tax Credit
    05RAD     Form 8839 Refundable Adoption Credit (PY)
    05PYM     Form 8801 Refundable Credit for Prior Year Minimum Tax
    05HCC   05HCC Form 8885 Health Coverage Tax Credit
    05OTH   05OTH Other Payment or Credit Amount (ERS only, line 67d)
    05TYP   05TYP Other Payment or Credit Type (ERS only, type of credit from current year line 67d or prior year expired credit)
    0570 0520   Form 1040C
    0571 0521 0511 Total Payments
    05BDR 05BDR 05BDR Balance Due/Refund
    0574 0524 0514 Estimated Tax Election
    05ETP 05ETP 05ETP Predetermined ES Tax Penalty
    05TPA 05TPA 05TPA Third Party Authorization Indicator
    05TPN 05TPN 05TPN Third party Designee Name
    05TPI 05TPI 05TPI Third Party Designee ID Number
    05EMW   05EMW E-File Mandate Waiver Indicator
    05PTN 05PTN 05PTN Preparer Telephone Number
    05PC 05PC 05PC Preparer's Code

3.22.3.16.2  (01-01-2015)
Fields 0562A, B, C and D /0518 - Withholding- Form 1040NR/ Form NR-EZ

  1. These fields are transcribed from Lines 62A ,B, C and D Form 1040NR; Line 18A and 18B Form 1040NR-EZ.

    Caution:

    DO NOT ALLOW FOREIGN WITHHOLDING

  2. Fields 0562A,B,C and D are for Federal income tax withheld as follows:

    1. 0562A is for Form(s) W-2 and 1099 withholding

    2. 0562B is for Form(s) 8805 withholding.

    3. 0562C is for Form(s) 8288–A withholding

    4. 0562D is for Form(s) 1042-S withholding

3.22.3.16.3  (01-01-2015)
Fields 0563/0519/0507 Estimated Tax Payments

  1. This field is transcribed from Line 63 Form 1040NR; Line 19 Form 1040NR-EZ; Line 7, Form 1040-PR/Form 1040-SS.

3.22.3.16.4  (01-01-2015)
Field 0564/0509 Additional Child Tax Credit

  1. This field is transcribed from Line 64 of Form 1040NR; Line 9, Form 1040-PR/Form 1040-SS. See IRM 3.22.3.233.


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