Part 3. Submission Processing

Chapter 24. ISRP System

Section 8. Information Returns Processing

3.24.8  Information Returns Processing

Manual Transmittal

October 30, 2012

Purpose

(1) This transmits revised IRM 3.24.8, ISRP System, Information Return Processing.

Material Changes

(1) Changed signature from Jerald H. Heschel to Paul J. Mamo.

(2) Added editorial changes throughout IRM.

(3) IRM 3.24.8.1.2(13) Removed Form 1099-H and renumbered. IPU 12U0748 issued 03-27-2012

(4) IRM 3.24.8.1.2(31) Removed Form 8487, Payer Master File (PMF) Entity Change Entry - obsolete 05-10-2012, from listing. IPU 12U0748 issued 03-27-2012

(5) IRM 3.24.8.1.2(32) Removed Form US GAO 39 from listing. IPU 12U0748 issued 03-27-2012

(6) IRM 3.24.8.1.3 Removed Form 1099-H and Form 8487, Payer Master File (PMF) Entity Change Entry - obsolete 05-10-2012. IPU 12U0748 issued 03-27-2012

(7) IRM 3.24.8.1.4.1(4) Clarification that a change in TIN for Section 16 requires transcription.

(8) IRM 3.24.8.1.4.2(2) Removed Form 8487, Payer Master File (PMF) Entity Change Entry - obsolete 05-10-2012, from the instructions. IPU 12U0748 issued 03-27-2012

(9) IRM 3.24.8.2(1) Instruction to following IRM 3.24.37, ISRP, General Instruction, when specific instruction is not given in IRM 3.24.8.

(10) IRM 3.24.8.2.2(9)d Designations "Formerly Know As" and "formerly" were added to the Omit Designation instructions.

(11) IRM 3.24.8.2.4(7) Instruction added to enter through foreign addresses not properly edited out in Code and Edit. IPU 12U0931 issued 04-25-2012

(12) IRM 3.24.8.2.5(6) Instruction for Austin foreign processing deleted.

(13) Exhibit 3.24.8-1(7) Removed Schedule K-1 and Form W-2G from the note on the instruction.

(14) Exhibit 3.24.8-1 and 2 Removed Form 8487, Payer Master File (PMF) Entity Change Entry - obsolete 05-10-2012, and MFT 74 from transcription sheet. IPU 12U0748 issued 03-27-2012

(15) Exhibit 3.24.8-1 Instruction specific to non-form 1096 entry added.

(16) Exhibit 3.24.8-2(2), (3) Added instruction to enter periods for illegible characters in name lines on Section 01 only all documents and to alert manager if coding is not present for TIN.

(17) Exhibit 3.24.8-4 TIN Type code definitions for Section 06 Form 1096, instruction for missing doc code added, instruction for element 7 to alert manager if coding is absent for TIN type and element 14 instructs to enter missing year edit on prior year documents if noticed.

(18) Exhibit 3.24.8-5 Form 1097-BTC transcription sheet was updated to reflect Form changes.

(19) Exhibit 3.24.8-6 Element five was removed to reflect the removal of Box four from Form 1098.

(20) Exhibit 3.24.8-7 Transcription fields were updated to reflect new boxes on Form 1098-C.

(21) Exhibit 3.24.8-7 Transcription instruction for description field(s), element 12 and 15, clarified to include acceptable type and number of allowable characters.

(22) Exhibit 3.24.8-10 Transcription instruction for description field, element 5, clarified to include acceptable type and number of allowable characters.

(23) Exhibit 3.24.8-11 Transcription sheet for Form 1099-B updated to reflect Form changes and transcription instruction for description field, element 15, clarified to include acceptable type and number of allowable characters..

(24) Exhibit 3.24.8-12 Data Elements updated to reflect field identifiers on Form 1099-C and element 5 instruction for description field, element 5, clarified to include acceptable type and number of allowable characters.

(25) Exhibit 3.24.8-14 New Box 14 and Box 15 screen prompts and instructions added to transcription sheet for Form 1099-DIV.

(26) Exhibit 3.24.8-18 Form 1099-K transcription sheet update to reflect form changes.

(27) Exhibit 3.24.8-21 Transcription instruction for description field, element 6, clarified to include acceptable type and number of allowable characters.

(28) Exhibit 3.24.8-25 Transcription instruction for description field, element 4, clarified to include acceptable type and number of allowable characters.

(29) Exhibit 3.24.8-27 Added a note to instruction for element 7, Box 6, stating to enter as many characters as possible.

(30) Exhibit 3.24.8-28 Form 3922 transcription sheet, element number 7 was changed to a must enter field and element number 8 the must enter field designation was removed.

(31) Exhibit 3.24.8-29 Instruction for Form 5498 element 8, Box 7, were clarified to include multiple boxes checked or no boxes checked.

(32) Exhibit 3.24.8-34 Deleted instruction for Form 8487, Payer Master File (PMF) Entity Change Entry - obsolete 05-10-2012, marked Exhibit reserved to maintain numbering until publishing date. IPU 12U0748 issued 03-27-2012

(33) Exhibit 3.24.8-34 Element (9) Instruction was added when DLN is present for Section 16.

(34) Exhibit 3.24.8-34 Listing of possible payer form prompts was added before the Name Line 1 element for Section 16.

(35) Exhibit 3.24.8-35 Added instruction for foreign address in section 16 that are not edited for Data Elements: Payer street address, City, State and ZIP. IPU 12U0931 issued 04-25-2012

(36) Exhibit 3.24.8-35 through Exhibit 3.24.8-37 All Exhibits were renumbered when reserved Exhibit -34 was deleted.

Effect on Other Documents

IRM 3.24.8 dated October 28, 2011 (effective January 01, 2012) is superseded. This IRM incorporates Interim Procedural Updates (IPUs) 12U0931, effective 4/25/2012 and IPU 12U0748, effective 3/27/2012.

Audience

SB/SE, Wage and Investment, and ISRP Data Transcribers

Effective Date

(01-01-2013)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.24.8.1  (01-01-2013)
Introduction

  1. This section provides instructions for entering and verifying data from information documents and block control forms for the Information Returns Program (IRP), using the Integrated Submission and Remittance Processing System (ISRP).

3.24.8.1.1  (01-01-2013)
Control Documents

  1. The following is a list of the control documents:

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control Slip

3.24.8.1.2  (01-01-2013)
Source Documents

  1. Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  2. Form 1097-BTC, Bond Tax Credit

  3. Form 1098, Mortgage Interest Statement

  4. Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes

  5. Form 1098-E, Student Loan Interest Statement

  6. Form 1098-T, Tuition Statement

  7. Form 1099-A, Acquisition or Abandonment of Secured Property

  8. Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

  9. Form 1099-C, Cancellation of Debt

  10. Form 1099-CAP, Changes in Corporate Control and Capital Structure

  11. Form 1099-DIV, Dividends and Distributions

  12. Form 1099-G, Certain Government Payments

  13. Form 1099-INT, Interest Income

  14. Form 1099-K, Merchant Card and Third Party Payments

  15. Form 1099-LTC, Long Term Care and Accelerated Death Benefits

  16. Form 1099-MISC, Miscellaneous Income

  17. Form 1099-OID, Original Issue Discount

  18. Form 1099-PATR, Taxable Distribution Received from Cooperatives

  19. Form 1099-Q, Payment from Qualified Education Programs

  20. Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  21. Form 1099-S, Proceeds From Real Estate Transactions

  22. Form 1099-SA, Distribution from HSA, Archer, MSA or Medicare Advantage MSA

  23. Form 5498, IRA Contribution Information

  24. Form 5498-ESA, Coverdell ESA Contribution Information

  25. Form 5498-SA, HSA, Archer, MSA or Medicare Advantage Information

  26. Form 3921, Exercise of Incentive Stock Option Under Section 422(b)

  27. Form 3922, Transfer of Stock Acquired Through Employee Stock Purchase Plan Under Section 423(c)

  28. Form W-2 (Foreign), Wage and Tax Statement

  29. Form W-2G (Domestic), Certain Gambling Winnings

3.24.8.1.3  (01-01-2013)
Forms/Program Numbers/Tax Class and Document Code/Format Code

  1. The following covers the Forms, Program Numbers, Tax Class (5), Document Codes and Format Codes:

    FORM PROGRAM CODE TAX CLASS AND Document CODE FORMAT CODE
    Form 1096

    Note:

    Master File Tax Code (MFT) "69" MUST be present when processing this IRP document.

    		44310 569 007
    Form 1097-BTC 44307 550 050
    Form 1098 44312 581 353
    Form 1098-C 44312 578 357
    Form 1098-E 44312 584 358
    Form 1098-T 44312 583 359
    Form 1099-A 44309 580 354
    Form 1099-B 44301 579 021
    Form 1099-C 44303 585 397
    Form 1099-CAP 44303 573 029
    Form 1099-DIV 44302 591 032
    Form 1099-G 44303 586 026
    Form 1099-INT 44300 592 033
    Form 1099-K 44300 510 037
    Form 1099-LTC 44300 593 034
    Form 1099-MISC 44305 595 040
    Form 1099-OID 44304 596 060
    Form 1099-PATR 44307 597 061
    Form 1099-Q 44308 531 031
    Form 1099-R 44306 598 025
    Form 1099-S 44308 575 396
    Form 1099-SA 44300 594 035
    Form 3921 44317 525 048
    Form 3922 44318 526 049
    Form 5498 44313 528 022
    Form 5498-ESA 44313 572 028
    Form 5498-SA 44315 527 023
    Form W-2 (FOREIGN) 44320 521 006
    Form W-2G 44314 532 010

3.24.8.1.4  (01-01-2013)
Payer Identifier

  1. This document indicates a change in Payer Identifier.

3.24.8.1.4.1  (01-01-2013)
Blocks with Payer Identifier Label Attached

  1. Payer Identifier Labels are usually red.

  2. The block may have more than one Payer Identifier, but a Payer Identifier must be attached to the first document. If not present, see your supervisor.

    Note:

    If there is only one document in the block and there is no payer identifier present, input the data.

  3. Enter the Payer Name, Payer TIN (Taxpayer Identification Number), complete address, and Payer Document Locator Number in Section 16 of any document attached to a Payer Identifier. The Payer Name and TIN will be underlined.

    • DO NOT enter Section 16 on subsequent documents until another Payer Identifier appears.

      Note:

      You must enter a new Section 16 each time the payer changes.

    • DO NOT enter foreign Payer addresses in Section 16.

  4. If a Payer Identifier is attached to a document, but the Payer Name and TIN are not underlined, enter the data if it can be determined. If there is a change to the TIN in Section 16, it must be transcribed.

  5. If the Payer Name and TIN are underlined, but a Payer Identifier is not attached, consult your supervisor. (Payer Count on Form 1332 must be verified against total Payer Names and TINs to be entered.)

3.24.8.1.4.2  (01-01-2013)
Blocks without Payer Identifier Label Attached

  1. This block will not have any Payer Identifiers attached to the information documents. Each information document is for a new Payer and should be treated as if a Payer Identifier were attached.

  2. Enter the underlined Payer Data in Section 16 of each document, except Form 1096.

  3. If the Payer Data is not underlined, enter the data if it can be determined.

3.24.8.1.5  (01-01-2013)
Document Blocking

  1. All documents in any given block should be of the same type, for example, all Form 1099-R, etc. If documents are mixed, consult your supervisor.

3.24.8.2  (01-01-2013)
Specific Instructions for Entry of Data

  1. This section provides specific instructions for entering data. IRM 3.24.37, ISRP System - General Instructions, should be utilized when specific instruction is not given.

  2. Exhibit 3.24.8-36, Standard address Abbreviations, and Exhibit 3.24.8-37 Standard Entity Abbreviations, are available when entering or shortening an address or shortening business name.

3.24.8.2.1  (01-01-2013)
Required Sections

  1. Original Entry -Section 01 and Section 06 are always required.

  2. Key Verification - Section 01 and Section 06 always require verification.

3.24.8.2.2  (01-01-2013)
Name Entries - Business Master File (BMF) and Individual Master File (IMF)

  1. Except as noted below, enter the information exactly as shown or edited on the document, including all Trust numbers and dates if part of name line.

    Example of Taxpayer Entry Enter as:
    Iris Frank IRIS FRANK
    Estate of Lilly Family ESTATE OF LILLY FAMILY
    Trust 11323 TRUST 11323
    Jack Doe, CPA Jack Doe CPA

  2. Space before and after an ampersand (&). In the Payer name line, enter "and" or "&" as shown.

    Example of Taxpayer Entry Enter as:
    Jim Lime and Joe Doe, Ptrs. JIM LIME AND JOE DOE PTRS
    J. Elm & R. Ash, Inc. J ELM & R ASH INC

  3. Omit all punctuation, except for hyphens (-). The hyphen will be keyed using the MINUS (-) Field Termination key.

    Example of Taxpayer Entry Enter as:
    O'Tulare OTULARE
    Maple-Pecan MAPLE-PECAN

  4. Space within a true last name (surname), if shown.

    Example of Taxpayer Entry Enter as:
    De Pine DE PINE
    Van Yew VAN YEW

  5. Enter underlined entity information as the second name line. Enter the SURNAME even if not underlined when only a first name or title has been underlined.

    Example:

    Alexander Redwood or Jane Redwood

    Enter name In Prompt
    ALEXANDER REDWOOD (First Name Line)
    JANE REDWOOD (Second Name Line)

    Example:

    Joe and Ann Walnut

    • Enter name In Prompt
      JOE WALNUT (First Name Line)
      ANN WALNUT (Second Name Line)

  6. In the second name line, change "and" to "&" .

    Note:

    Roger Banana c/o Amalgamated Trucking and Moving Corporation

    • Enter name In Prompt
      ROGER BANANA (First Name Line)
      % AMALGAMATED TRUCKING & MOVING CORP (Second Name Line)

  7. If there are two or more names in the second name line, separate them with the word "OR" , unless "and" (&) or "C/O" (%) is present. Enter "&C" when edited after second name line data (no space between the two characters).

    Example:

    Wood N Willow, Tulip R. Smith or Rose E. Locust, Edmund Beech, Evergreen R. Henry & C

    • Enter name In Prompt
      WOOD N WILLOW (First Name Line)
      TULIP R SMITH OR ROSE E LOCUST &C (Second Name Line)

      Example:

      Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin

      Enter name In Prompt
      ROBERT WOODPECKER (First Name Line)
      ELEANOR WOODPECKER OR GLORIA ROBIN (Second Name Line)

      Example:

      Albert Palm, Jr. OR Rose Holly or Robert Coffee

      Enter name In Prompt
      ALBERT PALM JR (First Name Line)
      ROSE HOLLY OR ROBERT COFFEE (Second Name Line)

      Example:

      Arthur AND Roberta Poplar or Stephen Poplar

      Enter name In Prompt
      ARTHUR POPLAR (First Name Line)
      ROBERTA POPLAR OR STEPHEN POPLAR (Second Name Line)

  8. IMF Only - Do not enter titles such as Mr., Mrs., CAPT., DR., REV., etc., in any individual's name in Section 01 (except for Form 1096).

    Exception:

    Enter "MRS" or "MS" if it precedes a masculine name, or initials or a first name which could be masculine (the husband's first name), or a name that can be for a male or female.

    • Example:

      Taxpayer entry is Mr. or Mrs. Joe Walnut. Taxpayer entry is Mr. and Mrs. Joe Walnut

      Enter name In Prompt
      JOE WALNUT (First Name Line)
      MRS JOE WALNUT (Second Name Line)

  9. BMF Only

    1. Abbreviate name information only when it is abbreviated on the document, except for standard corporate must use abbreviations: "CO" for company, "CORP" for corporation, "INC" for incorporated, LLC for Limited Lability Corporation, "PA" for Professional Association, "PC" for Professional Corporation, "PS" for Professional Service and "SC" for Small Corporation.

    2. For the "#" symbol, enter "NO" .

    3. For the "¢" symbol, enter "CENT " .

    4. Omit designations only and input any data following the designation listed: "TA" , "DBA" , "AKA" , "Owner" , "Proprietor" .

      Note:

      Do not enter the designation or any data that follows these specific designations: "Formerly Known As (FKA)" , "formerly" or "formerly DBA" .

    5. If a city or state is shown as part of the first name line, enter the complete name of the city or state, with no abbreviations.

    6. If the name begins with the word "The" and has more than one word following "The" , DO NOT enter "The" .

    7. If the name begins with the word "The" and has only one word following "The" , enter "The" as the first word on the name line.

    8. If there are initials in a persons name or a company name with abbreviations such as "CPA" , "LLC" , "MD" , "PC" , "Ltd." , etc., do not space for periods.

    9. If there are titles included in a corporate name line such as Dr. or Mr.

    BMF NAME LINE ENTRY EXAMPLES
    Example of Paragraph (9) alpha above Taxpayer entry Enter (First Name Line) as
    a, f The Smith Corporation Apple Smith, Pres. SMITH CORP
    APPLE SMITH PRES (Second Name Line)
    b Banana Dental Office #5 Ltd. BANANA DENTAL OFFICE NO 5 LTD
    a Fig Smith Corporation FIG SMITH CORP
    i Dr. Fig Smith Inc. DR FIG SMITH INC
    c 5 & 10 & 25¢. Store 5 & 10 & 25 CENT STORE
    d, h Service Cleaners L.L.C. DBA The Clean Machine SERVICE CLEANERS LLC
    CLEAN MACHINE
    d, f The Clean Machine, Irene R. Servis Proprietor CLEAN MACHINE
    IRENE R SERVIS
    e First Bank of GA FIRST BANK OF GEORGIA
    g The Hideaway THE HIDEAWAY

3.24.8.2.3  (01-01-2013)
Address Elements

  1. Enter the Major City Code (MCC) if the city is in the designated district. For Major City Codes, see Exhibit 3.24.8-35.

  2. Enter Standard Abbreviations for street addresses as shown in Exhibit 3.24.8-36.

    1. If the address begins with "P.O. BOX" , press <F11> in place of "P.O. BOX" .

      Note:

      You do not need to space between pressing <F6> and entering the box number.

    2. If the address is illegible, missing, or Coded "Z" , enter a "Z" and press <ENTER>.

  3. Enter Standard Abbreviations for states and territories as shown in IRM 3.24.37, ISRP System - General Instructions.

  4. Enter all "City, State, ZIP Code" elements, if present; otherwise leave the field blank.

    Exception:

    If the city is missing, illegible, or coded "ZZZ" , enter "ZZZ" and press <ENTER>.

    :

  5. For APO, FPO, and DPO instructions, see IRM 3.24.37,, ISRP System - General Instructions.

  6. If two addresses are present OR field overflow, enter as many characters as permitted. Follow the standard street abbreviations found in IRM 3.24.37, then press <ENTER>, DO NOT ENTER THE # sign.

3.24.8.2.4  (01-01-2013)
Foreign Address

  1. The foreign street address should be transcribed in the "NAME2" field (2nd Name Line, Section 01).

  2. IRM 3.24.37, ISRP System - General Instructions general address rules will apply for this field, with the exception of the special characters hypen (-), slash (/), and pound sign (#).

  3. This field should NOT be used for "in care of" information.

  4. The foreign city, state or province, and mailing code, if present, should be transcribed in the "ADDR" field (Street Address, Section 02).

  5. The foreign "country" should be transcribed in the "CITY" field.

  6. A dollar sign ($) will be edited in the city/state area. Always enter a period (.) instead of the dollar sign in the first position of the "ST" field (State).

  7. Foreign Addresses should NEVER be entered in Section 16. Enter through the Payer address fields if not circled out by Code and Edit.

3.24.8.2.5  (01-01-2013)
Amount Fields

  1. Amount box field numbers correspond to the preprinted number on each document, except when changed by Code and Edit.

  2. On other than standard forms, the amount box field numbers will be edited.

  3. If an amount is illegible, or more than one amount is entered in one amount box, press the question mark (?) key on the keyboard. It may or may not be necessary to press <ENTER>.

  4. All fields will be dollars only. A space and a dollar sign following the prompt (i.e., LN2_ $) denote dollars only fields.

  5. Negative amounts will not necessarily be bracketed in red. If the taxpayer indicates an amount is negative with either a minus sign (-) before the amount.

    Example:

    If "-$10,000" or parentheses around the amount ("($10,000))" enter the amount as negative. If the taxpayer enters a negative amount in positive field, enter zero.

3.24.8.2.6  (01-01-2013)
MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, ISRP System - General Instructions, for procedures related to MUST ENTER fields.

3.24.8.2.7  (01-01-2013)
All Dates

  1. See IRM 3.24.37, ISRP System - General Instructions, for procedures for all dates. Enter the date in MMDDYY format.

3.24.8.2.8  (01-01-2013)
Rejecting Blocks

  1. For all documents processed using this IRM, "RB" (Reject Block) may be entered for any section.

3.24.8.3  (01-01-2013)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.8-1 
Block Header Data Entry Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control

Block Header Data Entry
Source Document or Record: Form 1332 or Form 3893
Elem. No. Data Element Name Prompt Fld. Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.
(2) Block DLN DLN <ENTER> Enter the 11 digits as shown:
(a) Form 1332 - from the "Document Locator No."
(b) Form 3893 - from box 2.
(c) The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <ENTER> Enter the batch number as follows:
(a) Form 1332 -from the Batch Control Number box.
(b) Form 3893 - from box 3.
(c) If not present, secure the number from the batch transmittal sheet.
(4) Document Count COUNT <ENTER> Enter the document count as follows:
(a) Form 1332 - the circled serial number. If a block (100 documents) or if a number is not circled enter 100.
(b) Form 3893 - from box 4.
(5) Credit Amount CR <ENTER> No entry required. Press <ENTER> only.
(6) Debit Amount DB <ENTER> No entry required. Press <ENTER> only.
(7) Tax Year Indicator TRCODE <ENTER> Enter the last two digits of the tax year as follows:
(a) Form 1332 - two digits from the upper right corner.
(b) Form 3893 - last two digits of the tax year from the first document in the block.

Note:

This field is valid for , Form 1096 only.
(8) Account Type Code
Amend Doc Code
Count Code 		IRPACC <ENTER>***** Enter the alpha-numeric digits from the "Trans. Code" box. Do not enter a hyphen (-) if present.

Note:

If no digits are present in the TRANS. CODE box, see supervisor.

(9) MFT MFT <ENTER> Enter the MFT"69" for Form 1096 ....
If not Form 1096 , press <ENTER> only.
(10) Secondary Amount SECAMT <ENTER> No entry required. Press <ENTER> only.
(11) Source Code SOURCE <ENTER> If the control document is Form 3893, enter "4."
(12) Year Digit YEAR <ENTER>




★★★★★★ 		Enter the year digit as follows for all documents. If the control document is a Form 3893, enter the digit from box 12 (current or otherwise).

Note:

This is a MUST ENTER FIELD if the Source Code "4" was entered.

(13) Prior Year Prompt PRIOR YEAR <ENTER> Auto generates "0"
(14) RPS RPS <ENTER> Enter this field as a blank for all IRP programs covered in this IRM. Enter a blank if misblocked, but under the right program.

Exhibit 3.24.8-2 
Section 01 ALL Information Return Processing Documents

Section 01
Source Document or Record: All Documents
Elem. No. Data Element Name Prompt Fld. Term Instructions
(1) Section Number SECT: <ENTER> Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify that it matches the document being entered.
(3) TIN of Payee (Payer for Forms 1096) TIN <ENTER> Enter the nine digit TIN
(a) If not present press <ENTER> only.
(b) If less than nine digits, enter the numeric digits shown followed by period(s).
(c) If more than nine digits, enter the first eight numeric digits followed by a period.
(d) Form 1096 - If both Employee Identification Number (EIN) and Social Security Number (SSN ) are present, enter the EIN.
(e) If two TIN's of like type are present, enter periods.
(f) For Form 1096 - If one nine is followed by a dash (9-), enter nine "9s."
(g) Form W-2G - Enter from box 9, 11 or 12.
(h) If illegible enter periods.

Note:

If documents in the block lack editing alert your manager.
(4) Delete Indicator DELE <ENTER> Enter a D in this field and end the document whenever it is determined that a document is misblocked.

Example:

1099-A is mixed with a block of 1099-S's.


Caution:

DO NOT REMOVE THE DOCUMENT FROM THE BLOCK .

(5) First Name Line Name 1 <ENTER> Enter the full name(s) as shown or edited on the document. If present but illegible, enter a period (.) for the first illegible character. DO NOT apply to Section 16 entries.

Note:

Examples of special rules are presented in the narratives.

(6) Second Name Line Name 2 <ENTER> Enter the second name line as follows:
(a) For "in care of" , enter the percent symbol (%), space and the name.
(b) See special instructions in the narrative.
(c) If present but illegible, enter a period (.) for the first illegible character.
(d) Use this field for a foreign street address.
(e) See narrative portion of this IRM for Foreign Address procedures.

Exhibit 3.24.8-3 
Section 02 ALL Information Return Processing Documents

SECTION 02
Source Document or Record: All Documents
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.

Note:

See narrative portion of this IRM for address and foreign address procedures.
(2) Street Address ADDR <ENTER> Enter the street address from the employee's, recipient's, or payer's (Form 1096) entity area.
(a) If the address is illegible, missing, or coded "Z" , enter a "Z" and press <ENTER>.
(b) Use this field for foreign city, state or province, and mailing code.
(3) City CITY <ENTER> Enter the city from the appropriate entity area.
(a) Use Major City Codes (MCC), if appropriate.
(b) If the city is missing, illegible, or coded "ZZZ" , enter "ZZZ" and press <ENTER>.
(4) State Code ST <ENTER> Enter the state code.
(a) Press <ENTER> only if a Major City Code (MCC) was used.
(b) If foreign address, use the first position of this field for the period (.).
(5) ZIP Code ZIP <ENTER> Enter the ZIP Code.
(6) Payee Account Number PACCT# <ENTER> Enter the alpha-numeric digits from the Account Number box. Omit any special characters.
(7) 2nd TIN Notification 2NDTIN <ENTER> If a circled "U" is coded to the right of the name on Name Line 1, enter "U" in the 2nd TIN Notification field Section 02.
Enter a "1" if the 2nd TIN Notification box is checked at the bottom of the form; otherwise, leave blank.
(8) Amended Document Code ADC <ENTER> Enter a "G" if the "Corrected" box is checked or marked.

Note:

For Form 1096, press <ENTER> always, including prior year.

Exhibit 3.24.8-4 
Section 06 Form 1096, Annual Summary and Transmittal of U.S. Information Returns, (Program 44310)

SECTION 06
Source Document or Record: Form 1096
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Number of Original Documents BOX3/ <ENTER> ***** Enter the count from box 3. If a slash (/) has been edited, enter only the count to the left of the slash.
(3) Number of Amended Documents /BOX3 <ENTER> Enter the count from box 3 only if a slash (/) has been edited.
Enter the count shown to the right of the slash.
(4) Federal Income Tax Withheld BOX4 $ <ENTER> ***** Enter the amount from box 4.
(5) Total Amount Reported BOX5 $ <ENTER> ***** Enter the amount from box 5.
(6) Final Box FINAL <ENTER> ***** Enter a "1" if the Final box is checked.
(7) TIN Type and Document Code T/DC <ENTER> ***** Enter the three digits identifying which document series was transmitted as follows:
(a) TIN Type - Enter the edited "1" for a EIN or "2" for a SSN. If not edited determine the TIN Type.
(b) Doc. Code - Enter the preprinted or edited Doc. Code from the checked box.
(c) If less than 3 digits, enter the digits present and press <ENTER> and alert your manager the Forms are improperly coded.
(d) If no box is marked in box 6 enter 95 as the doc code.
(8) Kind of Payments Reported Code PC <ENTER> Enter the edited alpha character from the area to the right of the bold words "INSTRUCTIONS" , if present.
(9) Delinquent Return Code CODE <ENTER> Enter the edited code shown in the first"For Official Use Only" box to right of the entity area.

Note:

Edits made in pencil or pen other than red will be present in this field.
(10) Received Date DATE <ENTER> Enter the date in MMDDYY format as follows:

Note:

Edits made in pencil or pen other than red may be present in this field.


(a) The edited or stamped Received Date shown above the six "For Official Use Only" boxes, OR
(b) The edited Received Date shown in the "For Official Use Only" boxes to the right of the delinquent Return Code Box.
(c) Do not enter the date if either of the following conditions exist:
1) There is no X coded in the first "For Official Use Only " box, OR
2) "Penalty has been assessed" is written on the Form 1096.
(d) For standard instructions, see IRM 3.24.37, ISRP System - General Instructions.
(11) Correspondence Indicators CORR <ENTER> Enter the edited digits from the last two positions of the "For Official Use Only" boxes.
(12) Number of Original Documents Subject to Penalty BOT LF/ <ENTER> Enter the edited digits from the bottom left margin of the form. If a slash (/) has been edited enter only the count to the left of the slash.
(13) Number of Amended Documents Subject to Penalty /BOT LF <ENTER> Enter the edited digits from the bottom left margin of the form only if edited to the right of the slash.
(14) Year Indicator BOT RT <ENTER> (a) Enter the edited year digits (YY) from the bottom right margin. The century digits will be generated.
(b) If prior year documents are not edited enter the year digits of the documents is noticed.

Note:

The document will automatically end after the last item has been entered.

Exhibit 3.24.8-5 
Section 06 Form 1097-BTC, Bond Tax Credit, (Program 44307)

Section 06
Source Document or Record: Form 1097-BTC
Elem. No Date Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Total BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Code BOX2A <ENTER> Enter the code present in box 2a.

Note:

Valid codes are A, C or O.
(4) Unique Indentifier BOX2B <ENTER> Enter the ID from box 2b.
(5) Bond Type Code BOX3 <Enter> Enter the three digits from box 3.
(6) January BOX5A $ <ENTER>
***** 		Enter the amount form box 5a.
(7) February BOX5B $ <ENTER>
***** 		Enter the amount form box 5b.
(8) March BOX5C $ <ENTER>
***** 		Enter the amount form box 5c.
(9) April BOX5D $ <ENTER>
***** 		Enter the amount form box 5d.
(10) May BOX5E $ <ENTER>
***** 		Enter the amount form box 5e.
(11) June BOX5F $ <ENTER>
***** 		Enter the amount form box 5f.
(12) July BOX5G $ <ENTER>
***** 		Enter the amount form box 5g.
(13) August BOX5H $ <ENTER>
***** 		Enter the amount form box 5h.
(14) September BOX5I $ <ENTER>
***** 		Enter the amount form box 5i.
(15) October BOX5J $ <ENTER>
***** 		Enter the amount form box 5j.
(16) November BOX5K $ <ENTER>
***** 		Enter the amount form box 5k.
(17) December BOX5L $ <ENTER>
***** 		Enter the amount form box 5l.

Exhibit 3.24.8-6 
Section 06 Form 1098, Mortgage Interest Statement (Program 44310)

SECTION 06
Source Document or Record: Form 1098
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Mortgage Interest BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Points Paid BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Refund of Overpaid Interest BOX3 $ <ENTER>
***** 		Enter the amount from box 3.

Exhibit 3.24.8-7 
Section 06 Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Program 44312)

Section 06
Source Document or Record: Form 1098-C
Elem. No Date Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Contribution BOX1 <ENTER>
***** 		Enter the date from box 1, in the MMDDYYYY format.
(3) Make BOX2A <ENTER>
***** 		Enter the information from box 2a.
(4) Model BOX2B <ENTER>
***** 		Enter the information from box 2b.
(5) Year of Vehicle BOX2C <ENTER>
***** 		Enter the information from box 2c.
(6) Vehicle/other ID # BOX3 <ENTER>
***** 		Enter the information from box 3.
(7) Vehicle Sold at Arms Length checkbox BOX4A CKBX <ENTER> Enter a "1" if box 4 is checked.
(8) Date of Sale BOX4B <Enter> Enter the date from box 4B, in the MMDDYYYY format.
(9) Gross Proceeds from Sale BOX4C $ <ENTER>
***** 		Enter the amount from box 4C.
(10) Vehicle will not be Transferred checkbox BOX5A CKBX <ENTER> Enter a "1" if box 5A is checked.
(11) Donee Certifies- Needy Individual BOX5B CKBC <ENTER> Enter a "1" if box 5B is checked.
(12) Description of Improvements/ Intended Use/ Duration BOX5C <ENTER> Enter the description from box 5c up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(13) Did you Provide Goods or Services BOX6A CKBX <ENTER> Enter a "1" if box 6A is checked yes.
(14) Value of Goods Provided BOX6B $ <ENTER> Enter the amount from box 6B.
(15) Description of Goods & Services BOX6C <ENTER> Enter the description from box 6C up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(16) Intangible Religious Benefit BOX6C CKBX <ENTER> Enter a "1" if box 6C is checked.
(17) Under Law Cannot Claim more than $500 BOX7 CKBX <ENTER> Enter a "1" if box 7 is checked.

Exhibit 3.24.8-8 
Section 06 Form 1098-E, Student Loan Interest Statement (Program 44312)

SECTION 06
Source Document or Record: Form 1098-E
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Student Loan Interest Received by lender BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Check if Box 1 does not Include Loan Origination Fees BOX2 <ENTER> Enter a "1" if the box is checked on Line 2.

Exhibit 3.24.8-9 
Section 06 Form 1098-T, Tuition Statement (Program 44312)

SECTION 06
Source Document or Record: Form 1098-T
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Qualified Tuition and Related Expenses BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Amount Billed for Qualified Tuition and Related Expenses BOX2 $ <ENTER>
**** 		Enter the amount from box 2.
(4) Amount Included in Box 1 or Box 2 BOX3 CKBX <ENTER> Enter a "1" if box 3 is checked.
(5) Adjustments Made for a Prior Year BOX4 $ <ENTER> MINUS (-)
**** 		Enter the amount from box 4.
(6) Scholarships or Grants BOX5 $ <ENTER>
**** 		Enter the amount from box 5.
(7) Adjustments to Scholarships or Grants for a Prior Year BOX6 $ <ENTER> MINUS (-)
**** 		Enter the amount from box 6.
(8) Checkbox Academic Period Jan-Mar BOX7 <ENTER> Enter a "1" if box 7 is checked.
(9) Check if at Least Half-time Student BOX8 <ENTER> Enter a "1" if box 8 is checked.
(10) Check if a Graduate Student BOX9 <ENTER> Enter a "1" if box 9 is checked.
(11) Reimbursements or Refunds of Qualified Tuition and Related Expenses from an Insurance Contracts BOX10 $ <ENTER> MINUS(-)
**** 		Enter the amount from box 10.

Exhibit 3.24.8-10 
Section 06 Form 1099-A, Acquisition or Abandonment of Secured Property (Program 44309)

SECTION 06
Source Document or Record: Form 1099-A
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Balance of Principal Outstanding BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(3) Fair market Value of Property BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(4) Check here if the borrower was personally liable > BOX5 <ENTER> Enter "1" if the box checked. If the box is not checked press <Enter>.
(5) Description of Property BOX6 <ENTER> Enter the description from box 6 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.

Exhibit 3.24.8-11 
Section 06 Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (Program 44301)

SECTION 06
Source Document or Record: Form 1099-B
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Sale or Exchange BOX1A <ENTER> Enter the date from box 1a, in MMDDYY format.
(3) Date of Acquisition BOX1B <ENTER> Enter the date from box 1b, in MMDDYY format.
(4) Type of Gain or Loss Box 1C <ENTER> Enter:
(a) "1" if "Short-term" is checked,
(b) "2" if "Long-term" is checked,
(c) "3" if both boxes are checked, or
(d) press <ENTER> if there are no boxes checked.
(5) Stock or other symbol BOX1D <ENTER> Enter the entry in Box 1d.
(6) Quantity Sold BOX1E <ENTER> Enter the number in Box 1e.
(7) Stocks, bonds, etc. BOX2A $ <ENTER> MINUS (-)
***** 		Enter the amount from box 2.
(8) Box 2a Check Boxes 2ACKBX <ENTER> Enter the checked boxes from box 2 as follows:
(a) "1" if the top box is checked.
(b) "2" if the lower box is checked.
(c) "3" if both boxes are checked.
(9) Box 2b Checkbox 2BCKBK <ENTER> Enter "1" if the box is checked. If not checked, press <Enter>.
(10) Cost or other Basis BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(11) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(12) Wash Sales Loss Disallowed BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(13) Check if noncovered Security 6CKBX <ENTER> Enter "1" if the box is checked. If not checked, press <Enter>.
(14) Bartering BOX7 $ <ENTER>
***** 		Enter the amount from box 7.
(15) Description BOX8 <ENTER> Enter the description from box 8 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(16) Profit or (loss) realized in yyty on closed contracts

Note:

yyty = tax year being processed

 BOX9 $ <ENTER> MINUS(-)
***** 		Enter the amount from box 9.
(17) Unrealized profit or (loss) on open contracts --12/31/yyty-1 BOX10 $ <ENTER> MINUS(-)
***** 		Enter the amount from box 10.
(18) CUSIP number CUSIP <ENTER> Enter the CUSIP # located at the bottom left box.
(19) Unrealized profit or (loss) on open contracts --12/31/yyty BOX11 $ <ENTER> MINUS(-)
***** 		Enter the amount from box 11.
(20) Aggregate profit or (loss) BOX12 $ <ENTER> MINUS(-)
***** 		Enter the amount from box 12.

Exhibit 3.24.8-12 
Section 06 Form 1099-C, Cancellation of Debt (Program 44303)

SECTION 06
Source Document or Record: Form 1099-C
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Identifiable Event BOX1 <ENTER>
***** 		Enter the date from box 1, in the MMDDYY format.
(3) Amount of Debt Discharged BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Interest included in Box 2 BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Debt Description BOX4 <ENTER> Enter the description from box 4 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(6) Was Debtor Personally Liable BOX5 <ENTER> Enter a "1" if the box is checked.
Press <ENTER> if the box is not checked.
(7) Identifiable Event Code BOX6CD <ENTER> Enter the code present in box 6.
(8) Fair Market Value of Property BOX7 $ <ENTER>
***** 		Enter the amount from box 7.

Exhibit 3.24.8-13 
Section 06 Form 1099-CAP, Changes in Corporate Control and Capital Structure (Program 44303)

SECTION 06
Source Document or Record: Form 1099-CAP
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Sale or Exchange BOX1 <ENTER>
***** 		Enter the date from box 1, in MMDDYY format.
(3) Aggregate Amount Received BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) No. of Shares Exchanged BOX3 <ENTER> Enter from box 3.
(5) Classes of Stock Exchanged BOX4 <ENTER> Enter from box 4.

Exhibit 3.24.8-14 
Section 06 Form 1099-DIV, Dividends and Distributions (Program 44302)

SECTION 06
Source Document or Record: Form 1099-DIV
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Total Ordinary Dividends BOX1A $ <ENTER>
***** 		Enter the amount from box 1a.
(3) Qualified Dividends BOX1B $ <ENTER>
***** 		Enter the amount from box 1b.
(4) Total Capital Gain Distr. BOX2A $ <ENTER>
***** 		Enter the amount from box 2a.
(5) Unrecap. Sec 1250 Gain BOX2B $ <ENTER>
***** 		Enter the amount from box 2b.
(6) Section 1202 Gain BOX2C $ <ENTER>
***** 		Enter the amount from box 2c.
(7) Collectible (28%) Gain BOX2D $ <ENTER>
***** 		Enter the amount from box 2d.
(8) Nondividend Distributions BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(9) Federal Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(10) Investment Expense BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(11) Foreign Tax Paid BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(12) Cash Liquidation Distributions BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(13) Noncash Liquidation Distributions BOX9 $ <ENTER>
***** 		Enter the amount from box 9.
(14) Exempt - Interest Dividends BOX10 $ ENTER>
***** 		Enter the amount from box 10.
(15) Specified Private Activity Dividend BOX11 $ ENTER>
***** 		Enter the amount from box 11.

Exhibit 3.24.8-15 
Section 06 Form 1099-G, Certain Government Payments (Program 44303)

SECTION 06
Source Document or Record: Form 1099-G
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Unemployment Comp. Amount BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) State/Local Income Tax Refund BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Refund for Tax Year BOX3 <ENTER> Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) ATAA/RTAA Payments BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) Taxable Grants BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Agricultural Payments BOX7 $ <ENTER>
***** 		Enter the amount from box 7.
(9) Checkbox / Trade or Business BOX8 <ENTER> Enter a "1" if box 8 is checked.
Press <ENTER> if the box is not checked.
(10) Market Gain BOX9 $ <ENTER>
***** 		Enter the amount from box 9.

Exhibit 3.24.8-16 
Section 06 Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Program 44300)

SECTION 06
Source Document or Record: Form 1099-H

Exception:

Any Form 1099-H submission should be returned to the IRP Sort Unit for proper disposition. DO NOT process unless documents are notated as "Cleared for processing by Head Quarters" .

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Amount of Health Insurance Advance Payments BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Number of Months BOX2 <ENTER> Enter the number of months from box 2.
(4) January BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) February BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) March BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) April BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) May BOX7 $ <ENTER>
***** 		Enter the amount from box 7.
(9) June BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(10) July BOX9 $ <ENTER>
***** 		Enter the amount from box 9.
(11) August BOX10 $ <ENTER>
***** 		Enter the amount from box 10.
(12) September BOX11 $ <ENTER>
***** 		Enter the amount from box 11.
(13) October BOX12 $ <ENTER>
***** 		Enter the amount from box 12.
(14) November BOX13 $ <ENTER>
***** 		Enter the amount from box 13.
(15) December BOX14 $ <ENTER>
***** 		Enter the amount from box 14.

Exhibit 3.24.8-17 
Section 06 Form 1099-INT, Interest Income (Program 44300)

SECTION 06
Source Document or Record: Form 1099-INT
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Interest Income Except Box 3 BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Early Withdrawal Penalty BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) U.S. Savings Bond Interest BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Investment Expenses BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) Foreign Tax Paid BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Foreign Country or US Possession BOX7 <ENTER> Enter the information from box 7.
(9) Tax-exempt Interest BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(10) Specified private activity bond interest BOX9 $ <ENTER>
***** 		Enter the amount from box 9.
(11) CUSIP no. BOX10 <ENTER> Enter the alpha/numeric information from box 10.

Exhibit 3.24.8-18 
Section 06 Form 1099-K, Merchant Card and Third Party Payments (Program 44300)

SECTION 06
Source Document or Record: Form 1099-K
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) (PSE) or (EPF) Checkbox PSE/EPF <ENTER> Enter a "1" if the ("PSE" ) checkbox is checked, a "2" if the ("EPF" ) checkbox is checked.
(3) Payment Card/Third Party Network Checkbox PAY/3RD <ENTER> Enter a "1" if the Payment Card box is checked, a "2" if the Third party network box is checked.
(4) Gross Payment Card /Third Party Payments BOX1$ <ENTER>
***** 		Enter the amount from box 1.
(5) Merchant Category Code BOX2 <ENTER> Enter the four digit code in Box 2.
(6) Number of Purchase Transactions BOX3 <ENTER> Enter the number in Box 2.
(7) January BOX5A $ <ENTER>
***** 		Enter the amount from box 5a.
(8) February BOX5B $ <ENTER>
***** 		Enter the amount from box 5b.
(9) March BOX5C $ <ENTER>
***** 		Enter the amount from box 5c.
(10) April BOX5D $ <ENTER>
***** 		Enter the amount from box 5d.
(11) May BOX5E $ <ENTER>
***** 		Enter the amount from box 5e.
(12) June BOX5F $ <ENTER>
***** 		Enter the amount from box 5f.
(13) July BOX5G $ <ENTER>
***** 		Enter the amount from box 5g.
(14) August BOX5H $ <ENTER>
***** 		Enter the amount from box 5h.
(15) September BOX5I $ <ENTER>
***** 		Enter the amount from box 5i.
(16) October BOX5J $ <ENTER>
***** 		Enter the amount from box 5j.
(17) November BOX5K $ <ENTER>
***** 		Enter the amount from box 5k.
(18) December BOX5L $ <ENTER>
***** 		Enter the amount from box 5l.

Exhibit 3.24.8-19 
Section 06 Form 1099-LTC, Long-Term Care and Accelerated Death Benefits (Program 44300)

SECTION 06
Source Document or Record: Form 1099-LTC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) Gross Long-Term Care BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Accelerated Death Benefits BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Check One BOX3 <ENTER> Enter the boxes checked from box 3 as follows:
(a) "1" if first box ("Per Diem" ) is checked.
(b) "2" if the second box ("Reimbursed" ) is checked.
(c) "3" if both boxes are checked.
(5) Insured's SSN ISSN <ENTER> Enter the SSN from the Insured's SSN box.
(6) Insured's Name INAME <ENTER> Enter the INSURED'S name.
(7) Chronically Ill/Terminally Ill Checkboxes BOX5 <ENTER> Enter the boxes checked from box 5 as follows:
(a) "1" if first box ("Chronically" ) is checked.
(b) "2" if the second box ("Terminally" ) is checked.
(c) "3" if both boxes are checked.
(8) Date Certified DATE <ENTER> Enter the date in MMDDYY format, from the Date Certified box.

Exhibit 3.24.8-20 
Section 06 Form 1099-MISC, Miscellaneous Income (Program 44305)

SECTION 06
Source Document or Record: Form 1099-MISC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Rents BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Royalties BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Other Income BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Fishing Boat Proceeds BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) Medical and Health Care Payments BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Nonemployee Compensation BOX7 $ <ENTER>
***** 		Enter the amount from box 7.
(9) Substitute Payments BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(10) Direct Sales Indicator BOX9 <ENTER> Enter a "1" if box 9 is marked.
Press <ENTER> if the box is not checked.
(11) Crop Insurance Proceeds BOX10 $ <ENTER>
***** 		Enter the amount from box 10.
(12) Excess Golden Parachute Payments BOX13 $ <ENTER>
***** 		Enter the amount from box 13.
(13) Gross Proceeds Paid to an attorney BOX 14 $ <ENTER>
***** 		Enter the amount from box 14.
(14) Section 409A Deferrals BOX15A $ <ENTER>
***** 		Enter the amount from box 15a.
(15) Section 409A Income BOX15B $ <ENTER>
***** 		Enter the amount from box 15b.

Exhibit 3.24.8-21 
Section 06 Form 1099-OID, Original Issue Discount (Program 44304)

SECTION 06
Source Document or Record: Form 1099-OID
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Original Issue Discount for yyty BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Other Periodic Interest BOX2 $ <ENTER> Enter the amount from box 2.
(4) Early Withdrawal Penalty BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Description BOX5 <ENTER> Enter the description from box 5 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(7) Original Issue Discount BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Investment Expense BOX7 $ <ENTER>
***** 		Enter the amount from box 7.

Exhibit 3.24.8-22 
Section 06 Form 1099-PATR, Taxable Distributions Received From Cooperatives (Program 44307)

SECTION 06
Source Document or Record: Form 1099-PATR
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Patronage Dividends BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Nonpatronage Dividends BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Per-Unit Retain Allocations BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Redemption of Nonqualified Notices BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) Domestic Production Activities Deduction BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Investment Credit BOX7 $ <ENTER>
***** 		Enter the amount from box 7.
(9) Work Opportunity Credit BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(10) Patron's AMT Adjustment BOX9 $ <ENTER>
***** 		Enter the amount from box 9.
(11) Other BOX10 $ <ENTER>
***** 		Enter the amount from box 10.

Exhibit 3.24.8-23 
Section 06 Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530) (Program 44308)

SECTION 06
Source Document or Record: Form 1099-Q
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Earnings BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Basis BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Trustee-to-trustee BOX4 <ENTER> Enter a "1" if the checkbox in box 4 is checked.
(6) Private, State, or Coverdell ESA BOX5 <ENTER> Enter the boxes checked from box 5 as follows:
(a) "1" if first box, "Private" is checked.
(b) "2" if second box, "State" is checked.
(c) "3" if the "Coverdell ESA" box in the last bullet is checked.
(7) Non-Designated Beneficiary BOX6 <ENTER> Enter a "1" if the box is checked.

Exhibit 3.24.8-24 
Section 06 Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc (Program 44306)

SECTION 06
Source Document or Record: Form 1099-R
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Taxable Amount BOX2A $ <ENTER>
***** 		Enter the amount from box 2a.
(4) Amount Not Determined/Total Distribution Boxes 2BBXS <ENTER> Enter the boxes checked from box 5 as follows from line 2b:
(a) "1" if first box is checked.
(b) "2" if second box is checked.
(c) "3" if both boxes are checked
(5) Amount Eligible for Capital Gain Distribution BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(6) Federal Income Tax Withheld BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(7) Net Unrealized Appreciation BOX 6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Category of Distribution BOX7 <ENTER> Enter the codes from box 7.
(9) IRA/SEP Codes IRA/SEP <ENTER> Enter a "1" if the IRA/SEP box is checked.
(10) Amt. Alloc. to IRR within 5 years BOX10 $ <ENTER>
***** 		Enter the amount from box 6.
(11) 1st year of Roth Contrib. BOX11 <ENTER> Enter the year in YYYY format from box 11.

Exhibit 3.24.8-25 
Section 06 Form 1099-S, Proceeds From Real Estate Transaction (Program 44308)

SECTION 06
Source Document or Record: Form 1099-S
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Closing BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Gross Proceeds BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Address or Legal Description BOX3 <ENTER> Enter the information from box 3. If an address is present, enter the entire address in a continuous basis, spacing as necessary.

Example:

696 Summit Road Arlington VA 22204


Enter the description from box 4 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(5) Transfer Indicator BOX4 <ENTER> Enter a "1" if box 4 is checked.

Exhibit 3.24.8-26 
Section 06 Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Program 44300)

SECTION 06
Source Document or Record: Form 1099-SA
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Earnings on Excess Contributions BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Distribution Code BOX3 <ENTER> Enter the digit from box 3.
(5) FMV on Date of Death BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) HSA, Archer MSA or MA MSA Checkboxes BOX5 <ENTER> Enter as follows:
"1" if "HSA" box is checked.
"2" if "Archer MSA" box is checked.
"3" if "MA MSA" box is checked.
If multiple boxes are checked press <ENTER> only.

Exhibit 3.24.8-27 
Section 06 Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b) (Program 44317)

SECTION 06
Source Document or Record: Form 3921
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date Option Granted BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Date Option Exercised BOX2 <ENTER> Enter the date in MMDDYY format from box 2.
(4) Exercised Price Per Share BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) FMV/Share on Exercise Date BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Number of Shares Transferred BOX5 <ENTER> Enter the number from box 5.
(7) If other than Transferor, Name/Address/EIN BOX6 <ENTER> Enter the Name, Address and EIN.

Note:

Enter as many characters as possible.

Exhibit 3.24.8-28 
Section 06 Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) (Program 44318)

SECTION 06
Source Document or Record: Form 3922
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date Option Granted to Transferor BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Date Option Exercised by Transferor BOX2 <ENTER> Enter the date in MMDDYY format from box 2.
(4) FMV per share on grant date BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) FMV per share on exercise date BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Exercise price paid per share BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) No. of shares transferred BOX6 <ENTER>
***** 		Enter the number from box 6.
(8) Date legal title transferred BOX7 <ENTER> Enter the date in MMDDYY format from box 7.
(9) Excise price per share determined as if the option was exercised on the date shown in box 1. BOX8 $ <ENTER>
 Enter the amount from box 8.

Exhibit 3.24.8-29 
Section 06 Form 5498, IRA Contribution Information (Program 44313)

SECTION 06
Source Document or Record: Form 5498
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) IRA Contributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Rollover Contributions BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Roth Conversion Amount BOX3 $ <ENTER>
***** 		Enter the amount from box 3.
(5) Recharacterized Contributions BOX4 $ <ENTER>
***** 		Enter the amount from box 4.
(6) Fair Market Value of Account BOX5 $ <ENTER>
***** 		Enter the amount from box 5.
(7) Life Insurance Cost included in Box 1 BOX6 $ <ENTER>
***** 		Enter the amount from box 6.
(8) Checkboxes for IRA/SEP/SIMPLE/Roth IRA BOX7 <ENTER> Enter the boxes checked from box 7 as follows:
(a) "1" if the "IRA" box is checked.
(b) "2" if the "SEP" box is checked.
(c) "3" if the "SIMPLE" box is checked.
(d) "4" if the "Roth IRA" box is checked.
(e) If no boxes are checked press <ENTER>.

Note:

The field can have up to four entries.
(9) SEP Contributions BOX8 $ <ENTER>
***** 		Enter the amount from box 8.
(10) SIMPLE Contributions BOX9 $ <ENTER>
***** 		Enter the amount from box 9.
(11) Roth IRA Contributions BOX10 $ <ENTER>
***** 		Enter the amount from box 10.
(12) Checkbox for RMD BOX11 <ENTER> Enter a "1" if the box is checked.

Exhibit 3.24.8-30 
Section 06 Form 5498-ESA, IRA Contribution Information (Program 44313)

SECTION 06
Source Document or Record: Form 5498-ESA
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Coverdell ESA Contributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Rollover Contributions BOX2 $ <ENTER>
***** 		Enter the amount from box 2.

Exhibit 3.24.8-31 
Section 06 Form 5498-SA, Coverdell ESA Contribution Information (Program 44315)

SECTION 06
Source Document or Record: Form 5498-SA
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Employee SA Contributions BOX1 $ <ENTER>
***** 		Enter the Amount from box 1.
(3) Total Contributions BOX2 $ <ENTER>
***** 		Enter the Amount from box 2.
(4) Total HSA or Archer MSA Contributions Box BOX3 $ <ENTER>
***** 		Enter the Amount from box 3.
(5) Rollover Contributions BOX4 $ <ENTER>
***** 		Enter the Amount from box 4.
(6) Fair Market Value Account BOX5 $ <ENTER>
***** 		Enter the Amount from box 5.
(7) HSA, Archer MSA or MA MSA Checkboxes BOX6 <ENTER> Enter as follows:
" 1" if "HSA" box is checked.
"2" if "Archer MSA" box is checked.
"3" if "MA MSA" box is checked.
If multiple boxes are checked press <ENTER> only.

Exhibit 3.24.8-32 
Section 06 Form W-2, Wage and Tax Statement (Program 44320)

SECTION 06
Source Document or Record: Form W-2
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Wages, Tips, other Contributions BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Federal Income Tax Withheld BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Social Security Tax Withheld BOX3 $ <ENTER>
***** 		Enter the amount from box 3.

Exhibit 3.24.8-33 
Section 06 Form W-2G, Certain Gambling Winnings (Program 44314)

SECTION 06
Source Document or Record: Form W-2G
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Winnings BOX1 $ <ENTER>
***** 		Enter the amount from box 1.
(3) Federal Income Tax Withheld BOX2 $ <ENTER>
***** 		Enter the amount from box 2.
(4) Winnings from Identical Wages BOX7 $ <ENTER>
***** 		Enter the amount from box 7.

Exhibit 3.24.8-34 
Section 16 ALL Information Return Processing Documents (except Form 1096, Annual Summary and Transmittal of U.S. Information Returns

SECTION 16
Source Document or Record: ALL DOCUMENTS
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present; otherwise enter "16" always.
A payer may be identified on forms as one or more of the following:

  • Fiduciary

  • Estate

  • Trust

  • Partnership

  • Corporation

  • Employer

  • Payer

  • Trustee

  • Issuer

  • Filer

  • Lender

  • Borrower
(2) Payer Name Line 1 Name 1 <ENTER> For only the form attached to any Payer identifier, enter the Payer Name line 1 shown on the form.
If illegible or not present, press <ENTER>.
(3) Payer Name Line 2 Name 2 <ENTER> For only the form attached to any Payer identifier, enter the Payer Name line 2 shown on the form.
If illegible or not present, press <ENTER>.

Note:

Foreign addresses should not be entered in this section

.
(4) Payer Street Address ADDR <ENTER> For only the form attached to any Payer identifier, enter the Payer Street Address shown on the form.
If the address is illegible or missing or coded "Z" enter "Z" and press <ENTER>.
If the address is foreign press <ENTER>.
(5) Payer City CITY <ENTER> For only the form attached to any Payer identifier, enter the Payer City shown on the form.
(a) Use Major City Code, if appropriate.
(b) If the city is missing, illegible, or coded "ZZZ" , enter "ZZZ" and press <ENTER>.
(c) If the address is foreign press <ENTER>.
(6) Payer State ST <ENTER> For only the form attached to any Payer identifier, enter the Payer State shown on the form.
(a) Press <ENTER> only if a Major City code was used.
(b) If illegible or not present, press <ENTER>.
(c) If the address is foreign press <ENTER>.
(7) Payer ZIP ZIP <ENTER> For only the form attached to any Payer identifier, enter the Payer ZIP shown on the form.
If illegible or not present, press <ENTER>.
If the address is foreign press <Enter>.
(8) TIN Group TIN <ENTER> Enter the 9-digit Payer Identifier TIN shown on the form as follows:
(a) If not present, press <ENTER> only.
(b) If less than nine digits, enter the digits shown followed by enough period(s) to fill the field.
(c) If more than nine digits, enter the first eight digits, followed by a period.
(d) If one nine is followed by a dash (9-), enter nine "9s" .
(e) If illegible enter periods.
(f) AUSPC only - For all Foreign Documents, enter nine "9s" .
(9) Payer DLN PDLN <ENTER> Enter the 14-digit DLN for only the form attached to any Payer identifier; enter the Payer DLN from the lower margin of the form. If the 14th digit is not shown enter the current list year.
If not present, press <ENTER> after managerial approval.
(10) Foreign Country Code FORE <ENTER> AUSPC only—Enter the two character alpha code located immediately below the Payer Name.

Exhibit 3.24.8-35 
Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes for all ISRP Processing

Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes for all ISRP Processing
Major City State Code Major City Code ZIP Code
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AK 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995-996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
       
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bellingham WA BH 982
Bethlehem PA BM 180
Berkeley CA BE 947
Biloxi MS BL 395
Binghamton AL BI 352
Bismark ND BB 585
Bloomington IN BQ 474
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Bradenton FL BG 342
Bremerton WA BY  
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
       
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Cedar Rapids IA CR 524
Champaign IL CX 618
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Cincinnati OH CN 452, 459
Clear Water FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318-319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cumberland MD CK 215
       
Dallas TX DA 752, 753
Davenport IA DP 528
Dayton OH DY 453-454
Daytona Beach FL DF 320, 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557-558
Durham NC DU 277
       
East Lansing MI ET 488
Easton PA EA 180
East Orange NJ EO 070
East St. Louis IL ES 622
Elizabeth NJ EL 072
El Paso TX EP 799, 885
Erie PA ER 165
Eugene OR EU 974
Evanston IL EN 602
Evansville IN EV 477
       
Fall River MA FR 027
Far Rockaway NY RK 110, 116
Fargo ND FA 581
Fayetteville AR FB 727
Fayetteville NC FN 283
Flint MI FT 485
Florence AL FC 356
Florence SC FE 295
Flushing NY FG 113
Fort Lauderdale FL FL 333
Fort Prince FL FP 349
Fort Wayne IN FY 468
Forth Worth TX FW 761
Fresno CA FO 936-938
       
Galveston TX GA 775
Gainsville FL GF 326
Gary IN GY 464
Gastonia NC GN 280
Glendale CA GL 912
Grand Rapids MI GR 495
Greeley CO GC 806
Green Bay WI GB 543
Greensboro NC GO 274
Greenville SC GV 296
Greenwood MS GW 389
       
Hackensack NJ HS 076
Hamilton OH HA 450
Hammond IN HM 463
Hampton VA HP 236
Harlingen TX HR 785
Hartford CT HD 061
Harrisburg PA HG 171
Hattiesburg MS HT 394
Helena MT HE 596
Hialeah FL HI 330
High Point NC HC 272
Hollywood FL HW 330
Honolulu HI HL 968
Houston TX HO 770-772
Huntington WV HN 257
Huntington Beach CA HB 926
Huntsville AL HU 358
       
Independence MO IE 640
Indianapolis IN IN 462
Inglewood CA ID 903
Irvine CA IV 926-927
Irving TX IR 750
       
Jackson MS JN 392
Jacksonville FL JV 320, 322
Jamaica NY JA 114
Jamestown NY JM 147
Janesville WI JE 535
Jersey City NJ JC 070, 073
Johnson City TN JH 376
Johnstown PA JO 159
Joilet IL JT 604
Jonesboro AR JB 724
       
Kalamazoo MI KZ 490
Kansas City KS KA 661
Kansas City MO KC 641, 649
Kennewick WA KW 993
Kenosha WI KE 531
Kingsport TN KP 376
Knoxville TN KN 379
       
La Cruces NM LZ 880
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 800, 802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
Las Vegas NV LV 891
Lawrence MA LQ 018
Lewiston ME LT 042
Lexington KY LX 405
Lincoln NE LN 685
Little Rock AR LR 722
Long Beach CA LB 907, 908
Long Island City NY LI 111
Lorain OH LO 440
Los Angeles CA LA 900-901
Louisville KY LE 402
Lowell MA LM 018
Lubbock TX LU 794
Lynn MA LY 019
       
Macon GA MA 312
Madison WI MN 537
Manchester NH MR 031
Melbourne FL ML 329
Memphis TN ME 375, 381
Meridian MS MD 393
Metairie LA MI 700
Miami FL MF 330-332
Milwaukee WI MW 532
Minneapolis MN MS 554
Missoula MT MM 598
Mobile AL MO 366
Modesto CA MC 953
Montgomery AL MG 361
Muskegon MI MK 494
       
Nashville TN NA 372
Newark NJ NK 071
New Bedford MA ND 027
New Brunswick NJ NB 089
New Haven CT NH 065
New Orleans LA NO 701
Newport News VA NN 236
Newton MA NE 021
New York NY NY 100-102
Niagara Falls NY NF 143
Norfolk VA NV 235
North Charleston SC NC 294
North Hollywood CA NW 916
N. Little Rock AR NL 721
       
Oakland CA OA 946
Oak Park IL OP 603
Ogden UT OG 842. 844
Oklahoma City OK OC 731
Omaha NE OM 681
Orlando FL OR 328
Oshkosh WI OK 549
Owensboro KY OW 423
       
Parkersburg WV PK 261
Parma OH PZ 441
Pasadena CA PD 910-911
Paterson NJ PN 075
Peoria IL PL 616
Pensacola FL PE 325
Petersburg VA PG 238
Philadelphia PA PH 190-192
Phoenix AZ PX 850
Pittsburgh PA PI 151-152
Pocatello ID PC 832
Port Arthur TX PA 776
Portland ME PT 041
Portland OR PO 972
Portsmouth NH PS 038
Portsmouth VA PM 237
Providence RI PR 029
Provo UT PV 846
Pueblo CO PU 810
Punta Gorda FL PJ 339
       
Quincy MA QU 021
       
Racine WI RA 534
Raleigh NC RL 276
Reading PA RD 196
Reno NV RE 985
Richmond VA RI 231-232
Riverside CA RS 925
Roanoke VA RO 240
Rochester NY RC 146
Rockford IL RF 611
Rock Hill SC RH 297
       
Sacramento CA SC 958
Saginaw MI SG 486
Salem OR XR 973
Salt Lake City UT XU 841
San Antonio TX SO 782
San Bernadino CA SR 924
San Diego CA SD 921
San Francisco CA SF 941
San Jose CA SJ 951
San Juan PR XJ 009
Santa Ana CA SA 927
Santa Barbara CA SZ 931
Savannah GA GS 314
Schenectady NY SK 120, 123
Scranton PA XC 185
Seattle WA SE 981, 987
Shawnee Mission KS SM 662
Shreveport LA SH 711
Silver Spring MD SS 209
Sioux City IA SX 511
Somerville MA SV 021
South Bend IN SB 466
Spartanburg SC SQ 293
Spokane WA SW 992
Springfield IL XL 627
Springfield MA XA 011
Springfield MO XO 657-658
Springfield OH XH 455
Stamford CT ST 069
Staten Island NY SI 103
St. Joseph MO XM 645
St. Louis MO SL 631
Stockton CA SN 952
St. Paul MN SU 551
St. Petersburg FL SP 337
Syracuse NY SY 132
       
Tacoma WA TC 983, 984
Tallahassee FL TL 323
Tampa FL TA 336
Terra Haute IN TH 478
Titusville FL TT 327
Toledo OH TO 436
Torrance CA TN 905
Topeka KS TP 666
Trenton NJ TR 086
Tucson AZ TU 857
Tulsa OK TS 741
Tuscaloosa AL TB 354
       
Utica NY UT 135
       
Van Nuys CA VN 913-914
Virginia Beach VA VB 234
       
Waco TX WX 767
Warren MI WR 480
Warren OH WO 444
Washington DC DC 200, 202-205, 569
Waterbury CT WT 067
Waterloo IA WL 507
Westminister CO WD 800,802
West Allis WI WA 532
West Palm Beach FL WP 334
West Valley City UT WC 841
Wheeling WV WH 260
Wichita KS WK 672
Wichita Falls TX WF 763
Wilkes-Barre PA WB 187
Williamsport PA WM 177
Wilmington DE WI 198
Wilmington NC WN 284
Winston-Salem NC WS 271
Worcester MA WE 016
       
Yonkers NY YK 107
York PA YR 173-174
Youngstown OH YO 445

Exhibit 3.24.8-36 
Standard Address Abbreviations

The following standard address abbreviations "should always be used" , unless the word is being used as a proper name.

WORD ABBR WORD ABBR
Air Force Base AFB One-half (all fractions space before and after the number) 1/2
Apartment APT Parkway PKWY
Avenue AVE Place PL
Boulevard BLVD Plaza PLZ
Building BLDG Post Office Box, P.O. Box, P.O. Drawer, POB, PO PO BOX
<F11>
Circle CIR Private Mailbox PMB
Court CT Road RD
Department DEPT Room RM
Drive DR Route, RT, Rte. RTE
East
Ea 		E Rural Route, Rural Delivery, R.D., RFD, R.F.D., RR, R.R. RR
Floor FL South
So.
So 		S
Fort FT Southeast, S.E. SE
General Delivery GEN DEL Southwest, S.W. SW
Highway
 HWY Space SPC
Highway Contract HC Square SQ
Lane LN Street ST
North
No.
No
(See IRM 3.24.37.6.16(2) h for rules.) 		N Suite STE
Northeast, N.E. NE Terrace
Terr 		TER
Northwest, N.W. NW West
We 		W

The following list of abbreviations honored by the post office must be used when the address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field.

WORD ABBR WORD ABBR WORD ABBR
Alley ALY Forest FRST Passage PSGE
Annex ANX Forge FRG Penthouse PH
Arcade ARC Fork FRK Pine PNE
Basement BSMT Forks FRKS Plain PLN
Bayou BYU Freeway FWY Plains PLNS
Beach BCH Front FRNT Point PT
Bend BND Gardens GDNS Port PRT
Bluff BLF Gateway GTWY Prairie PR
Bottom BTM Glen GLN Radial RADL
Branch BR Green GRN Ranch RNCH
Bridge BRG Grove GRV Rapids RPDS
Brook BRK Hangar HNGR Rest RST
Burg BG Harbor HBR Ridge RDG
Bypass BYP Haven HVN River RIV
Camp CP Heights HTS Shoal SHL
Canyon CYN Hill HL Shoals SHLS
Cape CPE Hills HLS Shore SHR
Causeway CSWY Hollow HOLW Shores SHRS
Center CTR Inlet INLT Skyway SKWY
Cliffs CLFS Island IS Spring SPG
Club CLB Islands ISS Springs SPGS
Common CMN Junction JCT Station STA
Corner COR Key KY Stravenue STRA
Corners CORS Knolls KNLS Stream STRM
Course CRSE Lake LK Summit SMT
Cove CV Lakes LKS Throughway TRWY
Creek CRK Landing LNDG Trace TRCE
Crescent CRES Light LGT Track TRAK
Crest CRST Loaf LF Trafficway TRFY
Crossing XING Lobby LBBY Trail TRL
Crossroad XRD Locks LCKS Trailer TRLR
Curve CURV Lodge LDG Tunnel TUNL
Dale DL Lower LOWR Turnpike TPKE
Dam DM Manor MNR Underpass UPAS
Divide DV Meadows MDWS Union UN
Estates EST Mill ML Upper UPPR
Expressway EXPY Mills MLS Valley VLY
Extension EXT Mission MSN Viaduct VIA
Falls FLS Mount MT View VW
Ferry FRY Mountain MTN Village VLG
Field FLD Neck NCK Ville VL
Fields FLDS Office OFC Vista VIS
Flats FLTS Orchard ORCH Wells WLS
Ford FRD Overpass OPAS    

Exhibit 3.24.8-37 
Entity Abbreviations

The following abbreviations MUST BE used if the entity name is too long . These are the abbreviations honored by the Postal Service. Do not abbreviate the name if used as a name control.

Note:

*Corporate rules for BMF name lines require corporate designations to always be abbreviated.

WORD ABBR WORD ABBR
Air Force Base AFB Headquarters HDQTRS
Blue Cross/Blue Shield BCBS Hourly HRLY
First National Bank FNB Human Resources HUM RES
United States US Human Development HUM DEV
Accounting ACCTG *Incorporated INC
Accounts ACCTS Industry(ies) INDUST
Administration ADMIN Institute, Institution INST
America(n) AMER Insurance INS
Associates ASSOC International INT
Association ASSN Investment, Investors INVEST
Brotherhood BRTHHD Limited LTD
Brothers BRO Management MGMT
Building BLDG Manufacturing MFG
Casualty CASLTY Mental Health MEN HLTH
Center CTR Municipal MUN
Commission COMM Mutual MUTL
Company CO National NAT
Comptroller COMPT National Guard NAT GD
Computer COMP Northeast NE
Consolidated CONS Northern, North NO
Construction CONST Northwest NW
*Corporation CORP Pension PENS
Cooperative COOP Products PROD
Credit Union CU Railroad RR
Data Processing DP Realty RLTY
Department DEPT Retirement RET
District DIST Room RM
Division DIV Salary(ies) SAL
East, Eastern E Savings SAV
Electrical ELEC Savings & Loan SL
Employee EMP Service SERV
Enterprise ENT Southeast SE
Federal FED Southern, South SO
Federal Credit Union FCU Southwest SW
Finance FIN Stevedoring STVDG
US Army USA Suite STE
US Coast Guard USCG Transportation TRANS
US Marine Corps USMC Telegraph TEL
US Navy USN Telephone TEL
General GEN University UNIV
Group GRP Western, West W

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