3.22.15  Foreign Partnership Withholding (Cont. 2)

3.22.15.20 
Section 01: Form 8804

3.22.15.20.19  (01-01-2015)
Field 01-T - Preparer Phone Number

  1. Field 01-T is a 10-digit field that may be present.

  2. Valid characters are alpha or numeric or a combination of alpha and numeric characters, not to exceed 10 characters or blank.

  3. Field 01-T is invalid when the Preparer Phone Number is other than 10 alpha/numerics.

  4. Delete the entry if the phone number is invalid, illegible or cannot be located.

3.22.15.20.20  (01-01-2015)
Field 01-U - Number of Foreign Partners - Line 3a

  1. Field 01-U is a 7 position field that must be present on Line 3a.

  2. Valid characters are numeric 0-9.

  3. Invalid conditions:

    • A non-numeric character is in the field.

    • The field is blank.

  4. Corrections procedures:

    If... And... Then...
    Field 01-U (Line 3a) is blank or a non-numeric character is present   Enter the count/value from Field 01-W (line 3c)
    Field 01-U (Line 3a) is blank or a non-numeric character is present Field 01-W (Line 3c) has no count/value Enter the default value of "1"
    It is a number written in text

    Example:

    nineteen

      Convert the text into a numeric value and enter it in Field 01-U

    Example:

    "19"

    Note:

    If you are required to correspond for another condition, and Field 01-U is blank, then also ask the partnership to provide the correct number of Foreign Partners in the partnership.

  5. If Form 8804 is a zero tax return (no income to report) and no data appears in Fields 02-A through 02-P, then enter a " 1" in Fields 01-U, 02-A and 02-D.

3.22.15.20.21  (01-01-2015)
Field 01-V - Number of Form 8805 Attached to Form 8804 - Line 3b

  1. Field 01-V is a 7 position field that must be present on Line 3b.

  2. If Field 01-V (Line 3b) is blank and Code and Edit determined the Form 8805 were not attached, then use the International Correspondence Action Sheet Letter 3104C prepared by C and E to correspond for Form 8805.

    Note:

    ERS/REJ is not to correspond for any Form 8805 in which Code and Edit has not prepared correspondence action sheet 3104C.

    Reminder:

    Once the taxpayer has responded with the copies of Form 8805, forward the Form 8805 to Batching and Numbering. The Form 8805 will be batched, placed on Batch Block Tracking System (BBTS) and then Numbering will assign them a DLN before releasing the batch work to the C and E FIRPTA unit. The C and E FIRPTA unit will record the Form 8805 in the International National Standard Application Database (INTL NSA Db) before releasing the batch work to files. Do not separate any Form 8804-C from the Form 8805.

  3. Valid characters are numeric 0-9.

  4. Invalid conditions:

    • A non-numeric character is in the field.

    • The field is blank.

  5. Corrections procedures:

    If... And... Then...
    Field 01-V (Line 3b) is blank or a non-numeric character is present   Enter the count/value from Field 01-U (line 3a)
    Field 01-V (Line 3b) is blank or a non-numeric character is present Field 01-U (Line 3a) has no count/value Correspond for Form 8805 with IDRS Letter 3104C.

    Note:

    Do not correspond for the number of Form 8805 if the Form 8804 return is reporting negative income and the total tax is zero. Instead enter seven nines in Field 01-V (e.g. 9999999) and continue processing the return.

    The partnership responds to Letter 3104C a count is provided Enter the count in Field 01-V and continue processing the return.
    The partnership doesn't respond to Letter 3104C   Enter the default value of "1" in Field 01-V and continue processing the return.
    It is a number written in text

    Example:

    one hundred one

      Convert the text into a numeric value and enter it in Field 01-V

    Example:

    "101"

  6. If Form 8804 is a zero tax return (no income to report) and no data appears in Fields 02-A through 02-T, then enter a " 1" in Fields 01-V, 02-A and 02-D. Do not correspond for Form 8805.

3.22.15.20.22  (01-01-2015)
Field 01-W - Number of Form 8804-C Attached to Form 8805 - Line 3c

  1. Field 01-W is a 7 position field that may or may not be present on Line 3c.

  2. Valid characters are numeric 0-9.

  3. Invalid conditions:

    • A non-numeric character is in the field.

    • The field is blank.

  4. Corrections procedures (Do not correspond for this field):

    If... And... Then...
    Field 01-W (Line 3c) is blank or a non-numeric character is present   Enter "0" in Field 01-W.
    A Loop register generates for Field 01-W a "0" is present in Field 01-W Enter a "1" in Field 01-W.
    It is a number written in text

    Example:

    twenty four

      Convert the text into a numeric value and enter it in Field 01-W

    Example:

    "24"

3.22.15.21  (01-01-2015)
Section 02 - Form 8804

  1. Section 02 alpha field designators, maximum field lengths, titles and return locations are as follows:

    Note:

    The following acronyms are used within this subsection:

    Effectively Connected Taxable Income (ECTI)
    Non-Corporate Foreign Partner (NCFP)

    Field Reference Field Length Field Title Field Location on Form 8804 Return
    02-A 12 Total ECTI Allocable to Corporate Partners Line 4a
    02-B 12 Reduction to line 4a for State and Local taxes Line 4b
    02-C 12 Reduction to line 4a for Certificates Line 4c
    02-D 12 Subtract the sum of lines 4b and 4c from 4a Line 4d
    02-E 12 Total ECTI allocable to Non-Corporate Partners Other Than on Lines 4i, 4m and 4q Line 4e
    02-F 12 Reduction to line 4e for State and Local taxes Line 4f
    02-G 12 Reduction to 4e for Certified Foreign Partners Line 4g
    02-H 12 Subtract the sum of 4f and 4g from 4e Line 4h
    02-I 12 NCFP ECTI 28% Gains Line 4i
    02-J 12 NCFP 28% Gains Reduction for State and Local taxes Line 4j
    02-K 12 NCFP ECTI Gains Cert Reduction Line 4k
    02-L 12 Subtract the sum of lines 4j and 4k from line 4i Line 4l
    02-M 12 Section 1250 NCFP Gains Line 4m
    02-N 12 Section 1250 NCFP Gains Reduction for State and Local taxes Line 4n
    02-O 12 Section 1250 NCFP Gains Cert Reduction Line 4o
    02-P 12 Subtract the sum of lines 4n and 4o from line 4m Line 4p
    02-Q 12 Adjusted Net Capital Gain (includes Qual Div Inc and Section 1231 gain) Line 4q
    02-R 12 Reduction to Line 4q for State and Local taxes Line 4r
    02-S 12 Reduction to line 4q for Certificates Line 4s
    02-T 12 Subtract the sum of lines 4r and 4s from 4q Line 4t
    02-U 12 Gross 1446 Tax at 35% Line 5a
      12 Gross 1446 Tax at 35% - Underprint  
    02-V 12 Gross 1446 Tax at 39.6% Line 5b
      12 Gross 1446 Tax at 39.6% - Underprint  
    02-W 12 Gross 1446 Tax at 28% Line 5c
      12 Gross 1446 Tax at 28% - Underprint  
    02-X 12 Gross 1446 Tax at 25% Line 5d
      12 Gross 1446 Tax at 25% - Underprint  
    02-Y 12 Gross 1446 Tax at 20% Line 5e
      12 Gross 1446 Tax at 20% - Underprint  
    02-Z 12 Total 1446 Tax Line 5f
      12 Total 1446 Tax - Underprint  

3.22.15.21.1  (01-01-2015)
Field 02-A - Total ECTI Allocable to Corporate Partners

  1. Field 02-A is a 12 position field that may have an entry. Any entry present on Line 4a must be in dollars and cents.

    Caution:

    The $1.00 dollar entry issue mentioned throughout the following subsections for Fields 02-A through 02-T is only to be implemented when all the following Fields 02-D, 02-H, 02-L, 02-P, and 02-T are zero or blank. Use the $1 process one time only.

  2. The valid characters are numeric (0-9), or blank.

  3. The amount may only be "positive" .

  4. If the amount is actually negative, accept it (make no change to Field 02-A).

  5. If the entry is $2.00 or less, then leave it alone.

  6. If there is a positive entry in Field 02-D, then an amount must be present in Field 02-U.

    Note:

    A positive entry is an amount greater than zero.

3.22.15.21.2  (01-01-2015)
Field 02-B - Reduction for State and Local Taxes Allocable to Corporate Partners

  1. Field 02-B is a 12 position field that may have an entry. Any entry present on Line 4b must be in dollars and cents.

    Caution:

    Field 02-B must be "BLANK" for tax periods prior to 200801.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-B is a positive entry.

    Note:

    The entry on Form 8804, Line 4b, must be "negative" because Line 4b has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-B reduces the amount reported in Field 02-A, and the end result appears in Field 02-D.

3.22.15.21.3  (01-01-2015)
Field 02-C - Form 8804-C Certificate Reduction Allocable to Corporate Partners

  1. Field 02-C is a 12 position field that may have an entry. Any entry present on Line 4c must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-C is positive only.

    Note:

    The entry on Form 8804, Line 4c, will always be "negative" because Line 4c has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-C reduces the amount reported in Field 02-A, and the end result will appear in Field 02-D.

3.22.15.21.4  (01-01-2015)
Field 02-D - Taxable Inc Allocable to Corporate Partners Adjusted (±)

  1. Field 02-D is a 12 position field that may have an entry. Any entry present on Line 4d must be in dollars and cents.

  2. Valid characters are numeric (0-9) or blank.

  3. The amount can be "positive or negative" .

  4. If Field 02-D is zero or blank and appears as a consistency error, then enter "$1" in Field 02-A to resolve the error.

  5. A consistency check of Field 02-D will be systemically performed to verify Field 02-D by subtracting Fields 02-B and 02-C from Field 02-A. The result should match the entry in Field 02-D. If not correct, then Field 02-D will underprint.

  6. The program will use the underprint amount to calculate the 35% tax in Field 02-U. However, if the tax in Field 02-U is based on the $1, then no tax is assessed.

3.22.15.21.5  (01-01-2015)
Field 02-E - Total ECTI Allocable to Non-Corporate Partners other than on Lines 4i, 4m and 4q

  1. Field 02-E is a 12 position field that may have an entry. Any entry present on Line 4e must be in dollars and cents.

    Caution:

    The $1.00 dollar entry issue mentioned throughout the following subsections for Fields 02-A through 02-T is only to be implemented when all the following Fields 02-D, 02-H, 02-L, 02- P, and 02-T are zero or blank. Use the $1 process one time only.

  2. Valid characters are numeric (0-9) or blank.

  3. The amount may only be "positive" .

  4. If the amount is actually negative, accept it (make no change to Field 02-A).

  5. If the entry is $2.00 or less, then leave it alone.

  6. If there is a positive entry in Field 02-H, then an amount must be present in Field 02-V.

    Note:

    A positive entry is an amount greater than zero.

3.22.15.21.6  (01-01-2015)
Field 02-F - Reduction for State and Local taxes under Regulations section 1.1446- 6(c)(1)(iii)

  1. Field 02-F is a 12 position field that may have an entry. Any entry present on Line 4f must be in dollars and cents.

    Caution:

    Field 02-F must be "BLANK" for tax periods prior to 200801.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-F is a positive entry.

    Note:

    The entry on Form 8804, Line 4f, must be "negative" because Line 4f has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-F reduces the amount reported in Field 02-E, and the end result appears in Field 02-H.

3.22.15.21.7  (01-01-2015)
Field 02-G - 8804-C Certificate Reduction

  1. Field 02-G is a 12 position field that may have an entry. Any entry present on Line 4g must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-G is positive only.

    Note:

    The entry on Form 8804, Line 4g, will always be "negative" because Line 4g has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-G reduces the amount reported in Field 02-E, and the end result will appear in Field 02-H.

3.22.15.21.8  (01-01-2015)
Field 02-H - Taxable Inc Non-Corporate Adjusted (±)

  1. Field 02-H is a 12 position field that may have an entry. Any entry present on Line 4h must be in dollars and cents.

  2. Valid characters are numeric (0-9) or blank.

  3. The amount can be "positive or negative" .

  4. If Field 02-H is zero or blank and appears as a consistency error, then enter "$1" in Field 02-E to resolve the error.

  5. A consistency check of Field 02-H will be systemically performed to verify Field 02-H by subtracting Fields 02-F and 02-G from Field 02-E. The result should match the entry in Field 02-H. If not correct, then Field 02-H will underprint.

  6. The program will use the underprint amount to calculate the 39.6% tax in Field 02-V. However, if the tax in Field 02-V is based on the $1, then no tax is assessed.

3.22.15.21.9  (01-01-2015)
Field 02-I - Non Corporate Foreign Partner (NCFP) Allocable 28% Gain (+)

  1. Field 02-I is a 12 position field that may have an entry. Any entry present on Line 4i must be in dollars and cents.

    Caution:

    The $1.00 dollar entry issue mentioned throughout the following subsections for Fields 02-A through 02-T is only to be implemented when all the following Fields 02-D, 02-H, 02-L, 02-P and 02-T are zero or blank. Only use the $1 process one time.

  2. The valid characters are numeric (0-9) or blank.

  3. The amount may only be "positive" .

  4. If the amount is actually negative, accept it (make no change to Field 02-I).

  5. If the entry is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , then leave it alone.

  6. If there is a positive entry in Field 02-L, then an amount must be present in Field 02-W. A positive entry is an amount greater than zero.

3.22.15.21.10  (01-01-2015)
Field 02-J - Reduction for State and Local Taxes on NCFP 28% Gain

  1. Field 02-J is a 12 position field that may have an entry. Any entry present on Line 4j must be in dollars and cents.

    Caution:

    Field 02-J must be "BLANK" for tax periods prior to 200801.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-J is a positive entry.

    Note:

    The entry on Form 8804, Line 4j, will always be "negative" because Line 4j has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-J reduces the amount reported in Field 02-I, and the end result will appear in Field 02-L.

3.22.15.21.11  (01-01-2015)
Field 02-K - NCFP 28% Gain Form 8804-C Certificate Reduction

  1. Field 02-K is a 12 position field that may have an entry. Any entry present on Line 4k must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-K is positive only.

    Note:

    The entry on Form 8804, Line 4k, will always be "negative" because Line 4k has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-K reduces the amount reported in Field 02-I, and the end result will appear in Field 02-L.

3.22.15.21.12  (01-01-2015)
Field 02-L - NCFP Net Allocable 28% Gain Adjusted (±)

  1. Field 02-L is a 12 position field that may have an entry. Any entry present on Line 4l must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. The amount can be "positive or negative" .

  4. If Field 02-L is zero or blank and appears as a consistency error, then enter "$1" in Field 02-I to resolve the error.

  5. A consistency check of Field 02-L is systemically performed to verify Field 02-L by subtracting Fields 02-J and 02-K from Field 02-I. The result should match the entry in Field 02-L. If not correct, then Field 02-L underprints.

  6. The program uses the underprint amount to calculate the 28% tax in Field 02-W. However, if the tax in Field 02-W is based on the $1, then no tax is assessed.

3.22.15.21.13  (01-01-2015)
Field 02-M - Non Corporate Foreign Partner (NCFP) Section 1250 Gains (±)

  1. Field 02-M is a 12 position field that may have an entry. Any entry present on Line 4m must be in dollars and cents.

    Caution:

    The $1.00 dollar entry issue mentioned throughout the following subsections for Fields 02-A through 02-T is only to be implemented when all the following Fields 02-D, 02-H, 02-L, 02-P and 02-T are zero or blank. Only use the $1 process one time.

  2. The valid characters are numeric (0-9) or blank.

  3. If Field 02-M is zero and appears as a consistency error, then enter "$1" in Field 02-M to resolve the error.

  4. The amount cannot be "negative."

    Note:

    A positive entry is an amount greater than zero.

  5. If the amount is actually a negative, then enter "$1" in Field 02-M.

  6. If the entry is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ; Leave it alone.

  7. If there is a positive entry in Field 02-P, then an amount must be present in Field 02-X. A positive entry is an amount greater than zero.

3.22.15.21.14  (01-01-2015)
Field 02-N - Reduction for State and Local Taxes on NCFP Section 1250 Gains

  1. Field 02-N is a 12 position field that may have an entry. Any entry present on Line 4n must be in dollars and cents.

    Caution:

    Field 02-N must be "BLANK" for tax periods prior to 200801.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-N is a positive entry.

    Note:

    The entry on Form 8804, Line 4n, will always be "negative" because Line 4n has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-N reduces the amount reported in Field 02-M, and the end result will appear in Field 02-P.

3.22.15.21.15  (01-01-2015)
Field 02-O - NCFP Section 1250 GainsForm 8804-C Certificate Reduction

  1. Field 02-O is a 12 position field that may have an entry. Any entry on Line 4o must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-O is positive only.

    Note:

    The entry on Form 8804, Line 4o, will always be "negative" because Line 4o has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-O reduces the amount reported in Field 02-M, and the end result will appear in Field 02-P.

3.22.15.21.16  (01-01-2015)
Field 02-P - NCFP Section 1250 Net Gains Adjusted (±)

  1. Field 02-P is a 12 position field that may have an entry. Any entry present on Line 4p must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. The amount can be "positive or negative" .

  4. If Field 02-P is zero or blank and appears as a consistency error, then enter "$1" in Field 02-M to resolve the error.

  5. A consistency check of Field 02-P will be systemically performed to verify Field 02-P by subtracting Fields 02-N and 02-O from Field 02-M. The result should match the entry in Field 02-P. If not correct, then Field 02-P underprints.

  6. The program uses the underprint amount to calculate the 25% tax in Field 02-X. However, if the tax in Field 02-X is based on the $1, then no tax is assessed.

3.22.15.21.17  (01-01-2015)
Field 02-Q - Adjusted Net Capital Gain (incl Qual Div Inc and Section 1231 gain) (+)

  1. Field 02-Q is a 12 position field that may have an entry. Any entry present on Line 4q must be in dollars and cents.

    Caution:

    The $1.00 dollar entry issue mentioned throughout the following subsections for Fields 02-A through 02-T is only to be implemented when all the following Fields 02-D, 02-H, 02-L, 02-P and 02-T are zero or blank. Only use the $1 process one time.

  2. The valid characters are numeric (0-9) or blank.

  3. If Field 02-Q is zero and appears as a consistency error, then enter "$1" in Field 02-Q to resolve the error.

  4. The amount may only be "positive" .

  5. If the amount is actually negative, accept it (make no change to Field 02-Q).

  6. If the entry is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , then leave it alone.

  7. If there is a positive entry in Field 02-T, then an amount must be present in Field 02-Y. A positive entry is an amount greater than zero.

3.22.15.21.18  (01-01-2015)
Field 02-R - Reduction to Line 4q for State and Local Taxes

  1. Field 02-R is a 12 position field that may have an entry. Any entry present on Line 4r must be in dollars and cents.

    Caution:

    Field 02-R must be "BLANK" for tax periods prior to 200801.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-R is a positive entry.

    Note:

    The entry on Form 8804, Line 4r, will always be "negative" because Line 4r has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-R reduces the amount reported in Field 02-Q, and the end result will appear in Field 02-T.

3.22.15.21.19  (01-01-2015)
Field 02-S - Reduction to Line 4q for Certificates

  1. Field 02-S is a 12 position field that may have an entry. Any entry on Line 4s must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-S is positive only.

    Note:

    The entry on Form 8804, Line 4s, will always be "negative" because Line 4s has pre-printed brackets "(_________)" . However, the program recognizes it as a positive entry for the math calculation.

  4. A significant entry in Field 02-S reduces the amount reported in Field 02-Q, and the end result will appear in Field 02-T.

3.22.15.21.20  (01-01-2015)
Field 02-T - NCFP Net Div Inc and LTG (±) Adjusted

  1. Field 02-T is a 12 position field that may have an entry. Any entry present on Line 4t must be in dollars and cents.

  2. The valid characters are numeric (0-9) or blank.

  3. The amount can be "positive or negative" .

  4. If Field 02-T is zero or blank and appears as a consistency error, then enter "$1" in Field 02-Q to resolve the error.

  5. A consistency check of Field 02-T is systemically performed to verify Field 02-T by subtracting Fields 02-R and 02-S from Field 02-Q. The result should match the entry in Field 02-T. If not correct, then Field 02-T underprints.

  6. The program uses the underprint amount to calculate the 20% tax in Field 02-Y. However, if the tax in Field 02-Y is based on the $1, then no tax is assessed.

3.22.15.21.21  (01-01-2015)
Field 02-U - Gross 1446 Tax at 35%

  1. Field 02-U is a 12 position money field that may have an entry on Line 5a.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-U cannot have a negative entry below ".00" .

  4. The computer uses the underprint of Field 02-D to calculate the tax for Field 02-U.

    Note:

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

  5. If Field 02-D is actually a negative amount, then correct Field 02-U by entering "0" . Use Action Code "6" .

  6. If the taxpayer enters an amount in Field 02-U, and did not enter a source amount in Field 02-D, then back into the tax amount using the appropriate tax rate to calculate the source amount and then enter it in Field 02-A and 02-D.

    Example:

    Field 02-U shows a tax of $500,000. The tax rate for Field 02-U is 35%. Divide $500,000.00 by 35% to arrive at the source to enter in Field 02-A and 02-D. The amount would be $1,428,572. Enter 1428572 in Field 02-A and 02-D.

3.22.15.21.22  (01-01-2015)
Field 02-V - Gross 1446 Tax at 39.6%

  1. Field 02-V is a 12 position filed that may have an entry on Line 5b.

  2. The valid characters are numeric (0-9) or blank

  3. Field 02-V cannot have a negative entry below ".00" .

  4. The computer uses the underprint of Field 02-H to calculate the tax for Field 02-V.

    Note:

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

  5. If Field 02-H is actually a negative amount, then correct Field 02-V by entering "0" . Use Action Code "6" .

  6. If the taxpayer enters an amount in Field 02-V, and did not enter a source amount in Field 02-H, then back into the tax amount using the appropriate tax rate to calculate the source amount and then enter it in Field 02-E and 02-H.

    Example:

    Field 02-V shows a tax of $500,000. The tax rate for Field 02-V is 39.6%. Divide $500,000.00 by 39.6% to arrive at the source to enter in Field 02-E and 02-H. The amount would be $1,262,626. Enter 1262626 in Field 02-E and 02-H.

3.22.15.21.23  (01-01-2015)
Field 02-W - Gross 1446 Tax at 28%

  1. Field 02-W is a 12 position money field that may have an entry on Line 5c.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-W cannot have a negative entry below ".00" .

  4. The computer uses the underprint of Field 02-L to calculate the tax for Field 02-W.

    Note:

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

  5. If Field 02-L is actually a negative amount, then correct Field 02-W by entering "0" . Use Action Code "6" .

  6. If the taxpayer enters an amount in Field 02-W, and did not enter a source amount in Field 02-L, then back into the tax amount using the appropriate tax rate to calculate the source amount and then enter it in Field 02-I and 02-L.

    Example:

    Field 02-W shows a tax of $500,000. The tax rate for Field 02-W is 28%. Divide $500,000.00 by 28% to arrive at the source to enter in Field 02-I and 02-L. The amount would be $1,785,714. Enter 1785714 in Field 02-I and 02-L.

3.22.15.21.24  (01-01-2015)
Field 02-X - Gross 1446 Tax at 25%

  1. Field 02-X is a 12 position money field that may have an entry on Line 5d.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-X cannot have a negative entry below ".00" .

  4. The computer uses the underprint of Field 02-P to calculate the tax for Field 02-X.

    Note:

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

  5. If Field 02-P is actually a negative amount, then correct Field 02-X by entering "$.00" . Use Action Code "6" .

  6. If the taxpayer enters an amount in Field 02-X, and did not enter a source amount in Field 02-P, then back into the tax amount using the appropriate tax rate to calculate the source amount and then enter it in Fields 02-M and 02-P.

    Example:

    Field 02-X shows a tax of $500,000. The tax rate for Field 02-X is 25%. Divide $500,000.00 by 25% to arrive at the source to enter in Field 02-M and 02-P. The amount would be $2,000,000. Enter 2000000 in Field 02-M and 02-P.

3.22.15.21.25  (01-01-2015)
Field 02-Y - Gross 1446 Tax at 20%

  1. Field 02-Y is a 12 position money field that may have an entry on Line 5e.

  2. The valid characters are numeric (0-9) or blank.

  3. Field 02-Y cannot have a negative entry below ".00" .

  4. The computer uses the underprint of Field 02-T to calculate the tax for Field 02-Y.

    Note:

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

  5. If Field 02-T is actually a negative amount, then correct Field 02-Y by entering "0" . Use Action Code "6" .

  6. If the taxpayer enters an amount in Field 02-Y, and did not enter a source amount in Field 02-T, then back into the tax amount using the appropriate tax rate to calculate the source amount and then enter it in Fields 02-Q and 02-T.

    Example:

    Field 02-Y shows a tax of $500,000. The tax rate for Field 02-Y is 20%. Divide $500,000.00 by 20% to arrive at the source to enter in Field 02-Q and 02-T. The amount would be $2,500,000. Enter 2500000 in Field 02-Q and 02-T.

3.22.15.21.26  (01-01-2015)
Field 02-Z - Total Tax

  1. Field 02-Z is a 12 position money field, that may have an entry on Line 5F.

  2. The valid characters are numeric (0-9) or blank.

  3. The amount is entered in dollars and cents.

  4. Field 02-Z cannot be "negative" . Review Lines 4d, 4h, 4l, 4p and 4t (Fields 02-D, 02-H, 02-L, 02-P and 02-T) of Form 8804 to make sure they were not transcribed in error. Use Action Code "6" to correct any error. If the taxpayer entered negative amounts, then change them to zero.

  5. If on the RAW register the aggregate underprint sum of Fields 02-U through 02-Y is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in difference from the taxpayers amount, then enter the corrected total tax in the "Manual Correction Field," which is Field 03-K.

    Note:

    On the first Loop register enter TPNC "01" and use Action Code "1" to inform the taxpayer of the math error.

  6. If Field 02-Z is blank, and a positive entry appears in Fields 02-D, 02-H, 02-L, 02-P or 02-T then enter the correct tax amount shown on the computer underprint in Field 03-K.

    Caution:

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

3.22.15.22  (01-01-2015)
Section 03 - Additional Error Register Fields

  1. Section 03 alpha field designators, maximum field lengths, and titles:

    Field Designator Field Length Field Title Field Location on Form 8804 Return
    03-A 12 Installment Payments Line 6a
    03-B 12 Form 8805 Section 1446 withholding on Tiered Partnership Line 6b
    03-C 12 Form 1042-S Section 1446 withholding on Publicly Traded Partnership (PTP) Line 6c
    03-D 12 Form 8288-A Section 1445(a) or (e)(1) withholding on USRPI Disposition Line 6d
    03-E 12 Form 1042-S Section 1445(e) withholding on USRPI Investment Income Line 6e
    03-F 12 Total Payments Line 7
        Total Payments - Computer Underprint  
    03-G 12 Estimated Tax Penalty Line 8
    03-H 12 ± Balance Due/
    Overpayment
    Line 10
    Line 11
        ± Balance Due/Overpayment Underprint  
    03-I 12 Credit Elect Line 13
    03-J 1 Reserve Code/ => $1 Million  
    03-K 12 Manual Correction Field  

3.22.15.22.1  (01-01-2015)
Field 03-A - Payments and Credit Elects

  1. Field 03-A is a 12 position field that may be present.

  2. The valid characters are numeric (0-9) or blank and must be entered in Dollars and Cents (positive).

  3. Field 03-A is located on Line 6a and it lists the total amount of pre-paid credits, payments made, or credit elected (from the previous tax year). Pre-paid credits/payments appear in the tax module account as a TC 670, or a TC 710/716.

  4. Review the entries on Form 8804 Lines 6a, 6b, 6c, 6d and 6e, and check IDRS for any payments. If the payments on IDRS match, delete the entry in Fields 03-B, 03-C, 03-D and/or 03-E and enter in Field 03-A. Use Action Code "6."

  5. Do not enter more than the amount written by the taxpayer on Line(s) 6b, 6c, 6d and/or 6e, even though IDRS may reflect more money. Use Action Code "6." .

    Reminder:

    The amount of credit present on this line is already in the module, therefore no form is required to be attached to the Form 8804 to substantiate the credit amount.

  6. The ≡ ≡ tolerance doesn't apply to Line 6a.

    Figure 3.22.15-6a
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 3.22.15-6b
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.22.15.22.2  (01-01-2015)
Field 03-B - Form 8805 Section 1446 withholding on Tiered Partnership

  1. Field 03-B is a 12 position field that may be present. Any entry present must be in dollars and cents.

  2. Field 03-B is located on Line 6b and includes the total amount withheld from Form 8805. It will post on IDRS with a TC 766 (Credit Reference Number (CRN) 331).

  3. The valid characters are numeric (0-9) or blank and must be positive.

  4. If the entry contains an invalid character, correct the entry by deleting the incorrect entry and entering the correct amount (dollars and cents) reflected on Form 8804, Line 6b by verifying it against the attached Form(s) 8805. Use AC "6."

    Note:

    If Line 6b is blank, delete the entry in Field 03-B. Use AC "6" .

  5. If an entry appears in Field 03-B, and Form 8805 is not attached to support the withholding amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ claimed, review the entries on Form 8804 Lines 6a, 6b, 6c, 6d and 6e and check IDRS for any payments (TC 670, 710/716). If the payments on IDRS match, delete the entry in Field 03-B and enter in Field 03-A. Use AC "6" .

  6. If documentation is not attached to support the withholding amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there are no payments on the tax module, correspond for the missing documentation via IDRS letter 3104C.

  7. If an entry appears in Field 03-B, and it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 8805 is not attached to support the withholding amount, allow the credit. Use AC "0" .

  8. If the taxpayer responds with a copy of Form 8805 and it matches the description in Figure 3.22.15-6a, add the amount on Form(s) 8805 lines 10 and 13, and enter the total in Field 03-B. Use AC "6" .

  9. Delete or reduce the amount in Field 03-B if the taxpayer responds with a copy of Form 8805 and it doesn't match the description in Figure 3.22.15-6a. Use AC "6" and enter TPNC 02.

  10. If the taxpayer doesn’t reply to IDRS letter 3104C, or doesn’t provide supporting documentation to substantiate the withholding amount, delete the entry in Field 03-B, use AC "6" and enter TPNC 02.

3.22.15.22.3  (01-01-2015)
Field 03-C - Form 1042-S Section 1446 withholding on Publicly Traded Partnership (PTP)

  1. Field 03-C is a 12 position field that may be present. Any entry present must be in dollars and cents.

  2. Field 03-C is located on Line 6c and includes the total amount withheld from Form 1042-S. It will post on IDRS with a TC 766 (Credit Reference Number (CRN) 330).

  3. The valid characters are numeric (0-9) or blank and must be positive.

  4. If the entry contains an invalid character, correct the entry by deleting the incorrect entry and entering the correct amount (dollars and cents) reflected on Form 8804, Line 6c by verifying it against the attached Form 1042-S. Use AC "6" .

    Note:

    If Line 6c is blank, delete the entry in Field 03-C. Use AC "6" .

  5. If an entry appears in Field 03-C, and Form 1042-S is not attached to support the withholding amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ , review the entries on Form 8804 Lines 6a, 6b, 6c, 6d and 6e and check IDRS for any payments (TC 670, TC 710/716). If the payments on IDRS match, delete the entry in Field 03-C and enter in Field 03-A. Use AC "6" .

  6. If documentation is not attached to support the withholding amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there are no payments on the tax module, correspond for the missing documentation via IDRS Letter 3104C.

  7. If an entry appears in Field 03-C, and it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but Form 1042-S is not attached to support the withholding amount then allow the credit. Use AC "0" .

  8. If the taxpayer responds with a copy of Form(s) 1042-S, enter the amount from Line 9, Form 1042-S (or totals of all lines 9, if more than one Form 1042-S) in Field 03-C. Use AC" 6" .

  9. If the taxpayer doesn’t reply to IDRS Letter 3104C, or doesn’t provide supporting documentation to substantiate the withholding amount, delete the entry in Field 03-C, use AC "6" and enter TPNC 02.

3.22.15.22.4  (01-01-2015)
Field 03-D - Form 8288-A Section 1445(a) or (e)(1) withholding on USRPI Disposition

  1. Field 03-D is a 12 position field that may be present. Any entry present must be in dollars and cents.

  2. Field 03-D is the total amount of withholding from Form 8288-A found on line 6d of Form 8804. It will post on IDRS with a TC 766 (Credit Reference Number (CRN) 332).

  3. The valid characters are numeric (0-9) or blank and must be positive.

  4. If the entry contains an invalid character, correct the entry by deleting the incorrect entry and entering the correct amount (dollars and cents) reflected on Form 8804, Line 6d by verifying it against the attached Form 8288-A. Use AC "6" .

    Note:

    If Line 6d is blank then delete the entry in Field 03-D, using AC "6" .

  5. If an entry appears in Field 03-D, and no Form 8288-A is not attached to support the withholding amount claimed, review the entries on Form 8804 Lines 6a, 6b, 6c, 6d and 6e and check IDRS for any payments (TC 670, 710/716). If the payments on IDRS match, delete the entry in Field 03-D and enter in Field 03-A. Use AC "6" .

  6. If documentation is not attached to support the withholding amount (e.g. Form 8288-A or settlement statement) and there is no payment on the tax module, correspond for the missing documentation via IDRS letter 3104C.

    Caution:

    If a Form 8288-A is attached, then the FIRPTA credit must be credit verified on Form 13698, International Credit Verification Slip, or similar credit verification slip. If the FIRPTA credit has not been verified, forward the return to the FIRPTA Unit with AC "3" . This is true for any amount on Form 8288-A.

  7. Reply to 3104C Correspondence:

    • If the taxpayer responds with a copy of Form 8288-A(s) or a copy of the settlement statement to support the FIRPTA withholding amount, enter the amount from line 2 (only after it has been credit verified) in Field 03-D. Use Action Code "6" .

    • If the taxpayer responds with a copy of Form 8805 instead of Form 8288-A and it does not match the description in Figure 3.22.15-6a, delete or reduce the amount in Field 03-D. Use Action Code "6" and assign TPNC 02.

    • If the taxpayer responds with a copy of Form 8805 instead of Form 8288-A or 1042-S and it does match the description in Figure 3.22.15-6a, delete or reduce the amount in Field 03-D and enter the amount in Field 03-B. Use Action Code "6" .

    • If the taxpayer doesn’t reply to IDRS Letter 3104C, or doesn’t provide supporting documentation to substantiate the withholding amount, delete the entry in Field 03-D, use AC "6" and enter TPNC 02.

3.22.15.22.5  (01-01-2015)
Field 03-E - Form 1042-S Section 1445(e) withholding on USRPI Investment Income

  1. Field 03-E is a 12 position field that may be present. Any entry present must be in dollars and cents.

  2. Field 03-E is located on Line 6e and includes the total amount withheld from Form 1042-S. It will post on IDRS with a TC 766 (Credit Reference Number (CRN) 333).

  3. The valid characters are numeric (0-9) or blank and must be positive.

  4. If the entry contains an invalid character, correct the entry by deleting the incorrect entry and entering the correct amount (dollars and cents) reflected on Form 8804, Line 6e by verifying it against the attached Forms 1042-S. Use AC "6" .

    Note:

    If Line 6e is blank, delete the entry in Field 03-E. Use AC "6" .

  5. If an entry appears in Field 03-E, and Form 1042-S is not attached to support the withholding amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ , review the entries on Form 8804 Lines 6a, 6b, 6c, 6d and 6e and check IDRS for any payments (TC 670, 710/716). If the payments on IDRS match, delete the entry in Field 03-E and enter in Field 03-A. Use AC "6" .

  6. If documentation is not attached to support the withholding amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there are no payments on the tax module, correspond for the missing documentation via IDRS letter 3104C.

  7. If an entry appears in Field 03-E, and it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but Form 1042-S is not attached to support the withholding amount then allow the credit. Use AC "0" .

  8. If the taxpayer doesn’t reply to IDRS letter 3104C, or doesn’t provide supporting documentation to substantiate the withholding amount, delete the entry in Field 03-E, use AC "6" and enter TPNC 02.

  9. Reply to 3104C Correspondence:

    • If the taxpayer responds with a copy of Form(s) 1042-S, enter the amount from Line 9 (or totals of all line 9 if more than one 1042-S) in Field 03-E. Use AC "6" .

    • If the taxpayer responds with a copy of Form 8805 instead of Form 1042-S and it does not match the description in Figure 3.22.15-6a, delete or reduce the amount in Field 03-E. Use Action Code 6 and enter TPNC 02.

      Note:

      Check the tax period on IDRS (MFT 08) to see if the taxpayer made any payments, because it may well be that the taxpayer erroneously entered the payment(s) amount on line 6e (Field 03-E) instead of line 6a (Field 03-A).

    • If the taxpayer responds with a copy of Form 8805 instead of Form 1042-S and it does match the description in Figure 3.22.15-6a, delete or reduce the amount in Field 03-E and enter the amount in Field 03-B. Use Action Code "6" .

3.22.15.22.6  (01-01-2015)
Field 03-F - Total Payments

  1. Field 03-F is a 12 position field that may be present. Any entry present must be in dollars and cents.

  2. The field is located on Line 7.

  3. The valid characters are numeric (0-9) or blank and must be positive.

  4. The entry on this line is the total of the credit amounts entered on Lines 6a, 6b, 6c, 6d and 6e.

  5. If the total of Field 03-F does not agree with the entries in Fields 03-A, 03-B, 03-C, 03-D and 03-E, it will underprint.

  6. If there is an actual error in the total credit amount, assign the appropriate Taxpayer Notice Code (TPNC).

    Caution:

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

3.22.15.22.7  (01-01-2015)
Total Payments - Underprint

  1. The Total Payment Underprint appears on the error register when the total sum in Field 03-F does not match the total from Fields 03-A, 03-B, 03-C, 03-D and 03-E.

  2. If Field 03-F is in error, verify the amounts on Lines 6a, 6b, 6c, 6d and 6e of Form 8804. If no error can be found, then use Action Code "0" . Otherwise, if an error exist, then use the "Total Payments - Computer Underprint" amount. Enter Action Code "1" and the appropriate TPNC.

    Caution:

    If Total Payments Field 03-F underprints, make sure the taxpayer didn't inadvertently carry over the total tax from line 5e (Field 02-U) to line 7 (Field 03-F) rather than to line 9. Review Form 8804 and make your correction on the register.

3.22.15.22.8  (01-01-2015)
Field 03-G - Estimated Tax Penalty

  1. Field 03-G is a 12 position field for which an entry may be present. Any entry present must be in dollars and cents.

  2. Valid characters are numeric (0-9) or blank.

  3. If line 8 has been deleted from Field 03-G, then enter the amount from Line 8 into Field 03-G and edit Action Code "6" to the left of Section 02.

  4. The partnership may or may not attach Form 8804 Schedule A to support the entry in Field 03-G.

    Note:

    Form 8804 Scheduled A is not required to be attached to support the entry. If the taxpayers calculated Estimated Tax Penalty is incorrect, then a CP 234 generates to the Accounts Management Branch for adjustment.

3.22.15.22.9  (01-01-2015)
Field 03-H - Balance Due/Overpayment (±)

  1. Field 03-H is a 12 position field that may be present. Any entry must be dollars and cents.

  2. This field shows the computer calculation of the Balance Due or Overpayment amount from line 10 or 11 on Form 8804.

  3. The valid characters are numeric (0-9) or blank.

  4. A balance due is entered with a "+" field breaker. It is found on Line 10.

  5. An overpayment is entered with a "-" field breaker. It is found on Line 11.

  6. If the balance due or overpayment on the error register do not agree with the taxpayer's amount, it will underprint if the difference ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Delete all penalties and interest that are included in Field 03-H, except for the amount from Field 03-G (Estimated Tax Penalty).

  7. If a refund had been transcribed as a balance due or vice-versa, correct the field breaker before sending a TPNC so that figures on the notice are correct.

3.22.15.22.10  (01-01-2015)
Balance Due/Overpayment Computer Underprint (±)

  1. The Balance Due/Overpayment Computer Underprint appears on the error register when the total sum in Field 03-H does not match the sum of Fields 02-U and 03-G minus Field 03-F. Use Action Code "1" to send TPNC 03.

  2. If the error was caused by Fields 03-B, 03-C or 03-E, then make sure the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ amount was taken into consideration. If not taken into account, then do so by correcting Fields 03-B, 03-C or 03-E. Use Action Code "6 " .

  3. If the error was caused by Field 02-U then make sure the ≡ ≡ ≡ ≡ ≡ ≡ tax tolerance amount was taken into consideration. If not taken into account, then do so by correcting Field 02-U. Use Action Code "6" .

3.22.15.22.11  (01-01-2015)
Field 03-I - Credit Elect

  1. Field 03-I is a 12 position field that may be present. Any entry must be in dollars and cents.

  2. The valid characters are numeric (0-9) and must be positive only.

  3. Field 03-I is located on Line 13.

  4. The entry in this field directs the computer to transfer all or part of the overpayment to the module for the following year. On the current year module, this amount appears with a TC 836 (computer generated transaction), and on next years module it will appear with a TC 716.

  5. If there is a math error that changes the overpayment to a balance due, delete the amount in Field 03-I if not sending a TPNC. If you do send a TPNC, this correction is not necessary.

3.22.15.22.12  (01-01-2015)
Field 03-J - $1 Million Reserve Code

  1. Field 03-J is a 1 position field that may be present.

  2. The valid characters are "1" and blank.

  3. Invalid conditions:

    • There is an entry other than "1" or blank.

    • There is an entry in the field that was transcribed (i.e. it is present on a RAW register).

  4. This field is entered only by SCRS or Rejects. It is not previously transcribed by ISRP.

    Note:

    Verify the million dollar refund/overpayment money by using a calculator. Subtract line 9 from line 7 on the calculator. See IRM 3.22.15.6 for additional instructions.

  5. A "1" is entered into this field only if there is a refund of one million dollars or more (Field 03-H).

    Note:

    Since this amount of refund would be issued manually, there will also be a Computer Condition Code "O" in Field 01-L, when this reserve code is used.

  6. Field 03-J must be blank if there is no refund or the refund is less than one million dollars.

    IF... Then...
    The entry is a "1" and it is not needed, Delete it.
    The entry is a "1" and it will be needed because the refund is one million dollars or more, Enter CCC "O," and line through the 1 and re-enter the "1" above Field 01-L.
    The entry is anything other than a "1," Delete it.
    Form 8804 Line # Transaction Code Field Designator Credit Reference # (CRN)
    5e 150 02-Y  
    6a 610, 670, 710, 716 03-A  
    6b 766 03-B 331

    Note:

    CRN for Form 8805.

    6c 766 03-C 330

    Note:

    CRN for Form 1042-S.

    6d 766 03-D 332

    Note:

    CRN for Form 8288-A.

    6e 766 03-E 333

    Note:

    CRN for Form 1042-S.

    13 830 or 836 03-I  

3.22.15.22.13  (01-01-2015)
Field 03K - Manual Correction Field

  1. Field 03K is a 12 position field. It is entered in dollars and cents and must be positive. It is used when the computer cannot arrive at the correct amount of total tax.

  2. The manually verified tax field is entered on the dotted lines to the left of Line 5e (total tax) on Page 1. This amount is entered only by SCRS or Reject employees. It is not previously transcribed by ISRP.

Exhibit 3.22.15-1 
Form 8804 - Tax Year 2014 Field Designators

Exhibit3.22.15-1Form 8804 - Tax Year 2014 Field Designators
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Exhibit 3.22.15-2 
Form 8804 - Prior Tax Year 2010 Conversion

Exhibit3.22.15-2Form 8804 - Prior Tax Year 2010 Conversion
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Exhibit 3.22.15-3 
Form 8804 - Prior Tax Year 2009 Conversion

Exhibit3.22.15-3Form 8804 - Tax Year 2009
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Exhibit 3.22.15-4 
Form 8804 - Tax Years 2005 Through 2008 Conversion

Exhibit3.22.15-4Form 8804 - Tax Years 2005 Through 2008 Conversion
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Exhibit 3.22.15-5 
Form 8804 - Tax Year 2004 Conversion - Transcription Lines

Exhibit3.22.15-5Form 8804 - Tax Year 2004 Conversion - Transcription Lines
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Exhibit 3.22.15-6 
Computer Condition Codes

Exhibit3.22.15-6Computer Condition Codes
Codes Explanation
A When a non-penalty Schedule A (Form 8804) is attached to Form 8804.
D When reasonable cause exist for waiver of the failure to pay penalty.
E Edit CCC E if a credit elect or penalty payment is to be applied.
F Final Return: There is a clear indication on the return itself or on an attachment that the return will not be required to be filed for future years.
G Amended Return:
There is a clear indication on the return or on an attachment that the return being processed is not the first return filed for the tax period.
O When a pre-settlement manual refund was paid.
Q To indicate a manual computation of the return with a math error.
R To indicate a delinquent return with reasonable cause. Do not assess a failure to file penalty.
S When an overpayment appears on Form 8804, and the taxpayer does not specify application of the overpayment to the subsequent period.
V To indicate a delinquent return with reasonable cause established, or applicability of Failure to File (FTF) penalty not determined.

Note:

The $20 daily delinquency will not generate.

W When a return has been cleared by statute.
X Indicates that excess remittance with return or overpayment be applied to another account.

Note:

This code is used when it has been determined that an excess remittance should be applied to a different tax class or module (Period). The CCC "X" will freeze the tax module from refund or offsetting any monies by generating TC 570.

Y To accept the return as submitted by the partnership.

Example:

A short period return.

3 No Reply to Correspondence:
To bypass validation of the correspondence received date when the taxpayer fails to reply to IRS-generated correspondence.
4 When the return is notated "Prepared under IRC § Section 6020(b)."
7 When denying the reasonable cause explanation for filing and paying late.

Caution:

When using " CCC 7" do not use "CCC D or R"

Exhibit 3.22.15-7 
TPNC Chart

Exhibit3.22.15-7TPNC Chart
Taxpayer Notice Codes
Code Description
01 We found an error in the Total Section 1446 tax.
02 We cannot allow the amount of tax withheld shown on Form 8804 because you didn't attach any supporting documentation. Therefore, we changed your return. If we are in error, please provide us with the necessary documentation to support the amount of withholding taxes claimed on your return. This documentation can be a copy of either Form 8805, Form 8288-A, or Form 1042-S.
03 We found that the installment tax payments (Payments with Extension of time to file and overpayments applied from last year's taxes) shown on your account do not agree with the amount claimed on your return.
90 Open paragraph for any error that is not covered by a TPNC.

Exhibit 3.22.15-8 
♦U.S. Possessions ZIP Codes♦

Exhibit3.22.15-8U.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   Las Marias 00670
Aguada 00602 Las Piedras 00771
Aguadilla 00603 Levittown 00949 - 00950
Aguas Buenas 00703 Loiza 00772
Aguirre 00704 Loiza Street Station 00936
Aibonito 00705 Luquillo 00773
Anasco 00610 Manati 00674
Angeles 00611 Maricao 00606
Arecibo 00612 Maunabo 00707
Arroyo 00714 Mayaguez 00680
Bajadero 00616 Mercedita 00715
Barceloneta 00617 Minillas 00940
Barranquitas 00794 Moca 00676
B O Station 00935 Morovis 00687
Bayamon 00956 Naguabo 00718
Boqueron 00622 Naranjito 00719
Cabo Rojo 00623 Orocovis 00720
Caguas 00725 Palmer 00721
Camuy 00627 Patillas 00723
Canovanas 00729 Penuelas 00624
Caparra Heights 00920 - 00922 Ponce 00731
Carolina 00979 - 00987 Puerta de Tierra 00906
Catano 00962 Puerta Real 00740
Cayey 00736 Punta Santiago 00741
Ceiba 00735 Quebradillas 00678
Ciales 00638 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Corozal 00783 Rio Grande 00745
Coto Laurel 00780 Rio Piedras 00925, 00927, 00928
Culebra 00775 Rosario 00636
Dorado 00646 Sabana Grande 00637
Ensenada 00647 Sabana Hoyos 00688
Fajardo 00738 Sabana Seca 00952
Fernandez Juncos 00909 - 00910 Saint Just 00978
Florida 00650 Salinas 00751
Fort Buchanan 00934 San Antonio 00690
Garrochales 00652 San German 00683
Guanica 00653 San Juan 00936
Guayama 00784 San Lorenzo 00754
Guayanilla 00656 San Sebastian 00685
Guaynabo 00965 - 00971 Santa Isabel 00757
Gurabo 00778 Santurce 00907 - 00908
Hatillo 00659 Toa Alta 00953
Hato Rey Sta 00917 - -00919 Toa Boa 00949
Humacao 00791 Trujillo Alto 00976
Isabela 00662 Utuado 00641
Jayuya 00664 Vega Alta 00692
Juana Diaz 00795 Vega Baja (box 1 - 9049) 00694
Juncos 00777 Vieques 00765
Lajas 00667 Villalba 00766
La Plata 00786 Yabucoa 00767
Lares 00669 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 3.22.15-9 
♦Province, State and Territory Abbreviations♦

Exhibit3.22.15-9Province, 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
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 3.22.15-10 
♦Frivolous Arguments Criteria♦

Exhibit3.22.15-10Frivolous Arguments Criteria
Potential Frivolous Arguments for Examination Review
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC (Uniform Commercial Code) 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 (Claim for Refund and Request for Abatement) Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
C-Filings This frivolous position includes the following four categories:
  1. Files a return claiming various types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns.

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

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

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

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

Note:

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Other All others including those listed in Notice 2010-33. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs. See http://www.irs.gov/taxpros/article/0,,id=159853,00.html for additional information.

Note:

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