Part 3. Submission Processing

Chapter 24. ISRP System

Section 13. Employment Tax Returns

3.24.13  Employment Tax Returns

Manual Transmittal

November 02, 2012

Purpose

(1) This transmits revised IRM 3.24.13, ISRP System, Employment Tax Returns.

Material Changes

(1) IRM Various changes made throughout the IRM.

(2) IRM Changed Director signature from to Paul J. Mamo

(3) Exhibit 3.24.13–20 Deleted Note to element (16) in the instructions. IPU 12U0417 issued 2-14-2012

(4) IRM 3.24.13.1.3 Start Up Change - Changed the program numbers for F944(SP) IPU 12U0003 issued 1-3-2012

(5) Exhibit 3.24.13–18 Start Up Change - Made corrections to incorporate lines 5a thru 5d in the 2010 and prior version and changed program number for 2011 as 11640 and for 2011 and later to 11650 IPU 12U0003 issued 1-3-2012

(6) Exhibit 3.24.13-13 Changed program numbers IPU 12U0191 issued 1-19-2012

(7) Exhibit 3.24.13-14 Changed program numbers IPU 12U0191 issued 1-19-2012

(8) Exhibit 3.24.13-18 Changed program numbers IPU 12U0191 issued 1-19-2012

(9) Exhibit 3.24.13-20 Changed program numbers IPU 12U0191 issued 1-19-2012

(10) Exhibit 3.24.13-12 Section 02, Element (2) added 943 PR instructions IPU 12U0191 issued 1-19-2012

(11) IRM 3.24.13.1.3 Changed 941 sorts to match the 3.10.72 IPU 12U0191 issued 1-19-2012

(12) Exhibit 3.24.13–3 CCC additional instructions IPU 12U0231 issued 1-24-2012

(13) Exhibit 3.24.13-21 Removal of element (14) IPU 12U0435 issued 2-16-2012

(14) IRM 3.24.13.1.3 Made changes to F941 forms on table IPU 12U1350 issued 7-10-2012

(15) Exhibit 3.24.13-18 (8) and (9) - added the / tips after wages IPU 12U1432 issued 7-27-2012

(16) Exhibit 3.24.13-18(14) Changed Prompt from EITC to EIC

(17) IRM 3.24.13.1.3 Added the word version to the F941 table IPU 12U1445 issued 07-30-2012

(18) IRM 3.24.13.1.3 Corrected program numbers on table IPU 12U1473 issued 08-06-2012

(19) Exhibit 3.24.13-11(9) Deleted word "upper" and replaced with "entity" IPU 12U0417 issued 2-14-2012

(20) Exhibit 3.24.13-20(16) Deleted Note in Instructions IPU 12U0261 issued 1-26-2012

Effect on Other Documents

IRM 3.24.13, dated October 21, 2011 (effective January 1, 2012) is superseded - per guidance in IRM 1.11.2.9.1.5(5), Effective on Other Documents.. This IRM also incorporates the following Interim Procedural Updates (IPU's) 12U0003, 12U0191, 12U0231, 12U0261, 12U0417, 12U0435, 12U1350, 12U1432, 12U1445, and 12U1473.

Audience

Data Conversion Operations

Effective Date

(01-01-2013)

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

3.24.13.1  (01-01-2013)
Introduction

  1. This section provides instructions for entering and verifying data from control documents and employment tax forms using the Integrated Submission and Remittance Processing (ISRP) system.

  2. Data Transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.

3.24.13.1.1  (01-01-2013)
Control Documents

  1. Following are the control documents from which data may be transcribed:

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control

3.24.13.1.2  (01-01-2013)
Source Documents

  1. Following are the source documents from which data may be transcribed:

    • Form 941, Employer’s Quarterly Federal Tax Return (includes Form 941 Telefile edited to be processed as Form 941)

    • Form 941-PR, Employer's Quarterly Federal Tax Return (Puerto Rico Version)

    • Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands

    • Form CT–1, Employer’s Annual Railroad Retirement Tax Return

    • Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees

    • Form 943-PR, Employer's Annual Tax Return for Agricultural Employees (Puerto Rico Version)

    • Form 944, Employer's Annual Federal Tax Return

    • Form 944(SP), Employer's Annual Federal Tax Return (Spanish Version)

    • Form 944-PR, Employer's Annual Federal Tax Return (Puerto Rico Version)

    • Form 944-SS, Employer's Annual Federal Tax Return

    • Form 945, Annual Return of Withheld Federal Income Tax

    • Form 945–A, Annual Record of Federal Tax Liability

3.24.13.1.3  (01-01-2013)
Forms/Program Numbers/Tax Class and Document Codes

  1. The following table illustrates the forms, program numbers, tax class and document codes:

    FORMS PROGRAM NUMBERS TAX CLASS and
    DOC. CODES
    941 2011 and 2012 versions 11207 141
    2nd, 3rd, and 4th quarter 2010 versions 11200 141
    1st Quarter 2010 and prior versions 11204 141
    941–PR / 941–SS 2012 and subsequent version 11217 141
    2nd Quarter 2010 through 4th Quarter 2011 version 11212 141
    1st Quarter 2010 and prior year versions 11214 141
    CT-1   11300 711
    943 2010 and prior year versions 11600 143
    2011 version 11610 143
    943–PR 2010 version 11612 143
    2011 version 11614 143
    944 / 944(SP) 2011 version 11650 149
    2010 and prior versions 11640 149
    944–PR / 944–SS 2010 and prior versions 11680 149
    2011 version 11690 149
    945 2011 and subsequent versions 11250 144
    2010 and prior year versions 11260 144

3.24.13.1.4  (01-01-2013)
Required Sections

  1. Original Entry (OE)

    • Form 941, 941–PR, 941–SS, 943, 943–PR, 944, 944(SP), 944–PR, 944–SS, 945 — Sections 01, 03

    • Form CT–1 — Sections 01, 03, 04

  2. Key Verification (KV)

    • Form 941, 941–PR, 941–SS, 943, 943–PR, 944, 944(SP), 944–PR, 944–SS, 945 — Section 01.

    • Form CT–1 — Sections 01, 03, 04

3.24.13.2  (01-01-2013)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.13-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
FORMS 813 and 1332 FOR ORIGINAL INPUT DOCUMENTS
FORM 3893 FOR RE-ENTRY DOCUMENTS
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the Alphanumeric (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2) Block DLN DLN (auto) Enter the first 11 digits from:
(a) Form 813 — the "Block DLN" box.
(b) Form 1332 — the "Document Locator Number" box.
(c) Form 3893 — box 2.
The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number from:
(a) Forms 813 and Form 1332 — the "Batch Control Number" box.
(b) Form 3893 — box 3.
If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count from:
(a) Forms 813 and 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 — box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount from:
(a) Form 813 — shown as the "Total" or "Adjusted Total" .
(b) Form 3893 — box 5.
Enter dollars and cents.
(6) Filling <Enter>s:   <Enter> Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
If none of the boxes are checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.
(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter>.
(10) RPS Indicator RPS <Enter> Enter a "2" if:
(a) "RPS (Remittance Processing System)" is edited or stamped in the upper center margin of Form 813 or Form 1332 or "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

Exhibit 3.24.13-2 
Section 01 — FORMS 941, 941–PR and 941–SS (Programs 11200, 11204, 11207, 11212 and 11214)

SECTION 01
Source Document or Record:
Forms 941, 941–PR, AND 941–SS
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   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, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN <Enter> Enter the EIN from the preprinted label or from the "EI Number" box.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter>
★★★★★★ 		Enter the Tax Period:
(a) edited above the "Report for this Quarter..." (Forms 941 / 941–SS) / ".." (Form 941–PR) box or
(b) using the Tax Period year (the year preprinted on the form) and the quarter checked in the "Report for this Quarter... " (Forms 941 / 941–SS) / (Form 941–PR) box.
Enter as follows:
  Quarter Enter As
  Jan - MarYY03 
  Apr - JunYY06
  Jul - SepYY09
  Oct - DecYY12

Note:

If multiple boxes in the "Report for this Quarter..." (Forms 941 / 941–SS)(Form 941–PR) box are checked; enter the edited tax period above the "Report for this Quarter..." (Forms 941 / 941–SS) / (Form 941–PR) box.
If no tax period is edited, enter periods.

(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
         
         
         
         
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.
Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.

Note:

Excludes Cincinnati

(13) City CITY <Enter> Enter the city from the city box in the entity area.
Caution: If inputting a foreign address, only enter the foreign country code in this field.

Note:

Excludes Cincinnati

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.
Caution: If inputting a foreign address, enter a period (.) in this field.

Note:

Excludes Cincinnati

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.
Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Note:

Excludes Cincinnati

(16) Return Code RET CD <Enter> For Form 941 only:
If "95" or "96" is edited in the top right corner of page 1 of the return, enter the edited "95" or "96 " ; otherwise, press <ENTER>.

Exhibit 3.24.13-3 
Section 02 — FORMS 941, 941–PR and 941–SS (Programs 11200, 11204, 11207, 11212 and 11214)

SECTION 02
Source Document or Record:
Forms 941, 941–PR, AND 941–SS
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Codes CCC <Enter> Enter the edited, stamped or underlined code(s) from the right of the phrase "You MUST fill out both pages of this form and SIGN IT" (Forms 941 and 941–SS) / (Form 941–PR).
(3) Schedule Indicator Code SIC <Enter> Enter the edited digit from the right margin near the black title bar for Part 1.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.


Note:

If section 03 is not transcribed, end the document after Section 02.
(4) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

(5) ERS (Error Resolution System)-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(6) Penalty / Interest Code PandI <Enter> Enter the edited code from the right margin near line 11.
(7) FTD (Federal Tax Deposit) Penalty FTDPEN <Enter> Enter the edited amount to the right of the "Report for this Quarter... " (Forms 941 and 941–SS) / (Form 941–PR) box.
(8) Schedule R Indicator SRI <Enter> If present, enter the edited "R" from the right margin of line 7.

Exhibit 3.24.13-4 
Section 03 — FORMS 941, 941–PR and 941–SS (Programs 11207 and 11217) (2012 and later Version)

SECTION 03
Source Document or Record:
Form 941, 941–PR AND 941–SS
2012 and later version
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Section 3121(q) Notice of Demand-Tax due on unreported tips L5E <Enter> Enter the amount from box 5e.
(11) Total Taxes Before Adjustments (Line 3 + 5d + 5e — 6d) L6E/6 <Enter>
MINUS (-) 		Enter the amount from box 6e/6.
(12) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−) 		Enter the amount from box 7.
(13) Adjustment to Sick Pay LN8 <Enter>
MINUS (−) 		Enter the amount from box 8.
(14) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−) 		Enter the amount from box 9.
(15) Total Taxes after Adjustments (Lines 6e through 9) L10 <Enter>MINUS (−)
★★★★★★ 		Enter the amount from box 10.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the entries highlighted on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(16) Total Deposits L11 <Enter> Enter the amount from box 11.
(17) COBRA Payments 12A <Enter> Enter the amount from box 12a.
(18) Number of Recipients who received COBRA (Consolidated Omnibus Budget Reconciliation Act) premium assistance 12B <Enter> Enter the number from box 12b.
(19) Add Lines 11 and 12a L13 <Enter> Enter the amount from box 13.
(20) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).
(21) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso " box is checked; otherwise, press <Enter>.

Note:


If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

Note:


If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(22) Tax Liability Month 1 16-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1" .
(23) Tax Liability Month 2 162 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .
(24) Tax Liability Month 3 16-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .
(25) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(26) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(27) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(28) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(29) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-5 
Section 03 — FORMS 941, 941–PR and 941–SS (Programs 11200 and 11212) (2nd Quarter 2010 Version through 4th quarter 2010

SECTION 03
Source Document or Record:
Form 941, 941–PR AND 941–SS
2nd Quarter 2010 version through 4th quarter 2010
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Number of qualified employees first paid wages/tips this quarter L6A <Enter> Enter the number from box 6a.
(11) Number of qualified employees paid wages/tips this quarter L6B <Enter> Enter the number from box 6b.
(12) Exempt wages/tips paid to qualified employees this quarter L6C <Enter> Enter the amount from box 6c.
(13) Line 6c X .062 L6D <Enter> Enter the amount from box 6d.
(14) Total taxes before adjustments (Line 3 + Line 5d — Line 6d) L6E <Enter>
MINUS (-) 		Enter the amount from box 6e.
(15) Adjustment to Fractions of Cents L7A <Enter>
MINUS (−) 		Enter the amount from box 7a.
(16) Adjustment to Sick Pay L7B <Enter>
MINUS (−) 		Enter the amount from box 7b.
(17) Adjustment to Current Quarter's Tips and Group-Term Life Insurance L7C <Enter>
MINUS (−) 		Enter the amount from box 7c.
(18) Adjusted Total Taxes LN8 <Enter>MINUS (−)
★★★★★★ 		Enter the amount from box 8.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the entries highlighted on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(19) Advance EIC (Earned Income Credit) LN9 <Enter> Enter the amount from box 9.

Note:

This field will only be prompted for Form 941.

(20) Total Deposits L11 <Enter> Enter the amount from box 11.
(21) COBRA Payments 12A <Enter> Enter the amount from box 12a.
(22) Number of Recipients who received COBRA premium assistance 12B <Enter> Enter the number from box 12b.
(23) Number of qualified employees paid exempt wages/tips March 19–31 12C <Enter> Enter the number from box 12c.
(24) Exempt wages/tips paid to qualified employees March 19–31 12D <Enter> Enter the amount from box 12d.
(25) Line 12d X .062 12E <Enter> Enter the amount from box 12e.
(26) Add Lines 11, 12a and 12e L13 <Enter> Enter the amount from box 13.
(27) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).
(28) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso " box is checked; otherwise, press <Enter>.
(29) Deposit State L16ST <Enter> Enter the state code from box 16.
If anything other than alpha characters is present, press <Enter>.

Note:

This field will only be prompted for Form 941.

Note:


If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

Note:


If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

(30) Tax Liability Month 1 17-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1" .
(31) Tax Liability Month 2 17-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .
(32) Tax Liability Month 3 17-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .
(33) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(34) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(35) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(36) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(37) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-6 
Section 03 — FORMS 941, 941–PR and 941–SS (Programs 11204 and 11214) (1st Quarter 2010 and Prior Year Versions)

SECTION 03
Source Document or Record:
Form 941, 941–PR and 941–SS (1st Quarter 2010 and prior year versions)
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Adjustment to Fractions of Cents L7A <Enter>
MINUS (−) 		Enter the amount from box 7a.
(11) Adjustment to Sick Pay L7B <Enter>
MINUS (−) 		Enter the amount from box 7b.
(12) Adjustment to Current Quarter's Tips and Group-Term Life Insurance L7C <Enter>
MINUS (−) 		Enter the amount from box 7c.
(13) Total Adjustments L7D <Enter>
MINUS (−) 		Enter the amount from box 7d.

Note:

Line 7h for 2008 and prior year versions.
(14) Total Taxes after Adjustments LN8 <Enter>MINUS (−)
★★★★★★ 		Enter the amount from box 8.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the entries highlighted on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(15) Advance EIC LN9 <Enter> Enter the amount from box 9.

Note:

This field will only be prompted for Form 941.

(16) Total Deposits L11 <Enter> Enter the amount from box 11.
(17) COBRA Payments 12A <Enter> Enter the amount from box 12a.
(18) Number of Recipients who received COBRA premium assistance 12B <Enter> Enter the number from box 12b.
(19) Add lines 11 and 12a L13 <Enter> Enter the amount from box 13.
(20) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 12 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).

Note:

2008 and prior versions enter from box 12/13.
(21) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso " box is checked; otherwise, press <Enter>.
(22) Deposit State L16ST <Enter> Enter the state code from box 16.

Note:

2008 and prior versions enter from box 14.


If anything other than alpha characters is present, press <Enter>.

Note:

This field will only be prompted for Form 941.

Note:


If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

Note:


If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

Note:


On 2008 and prior versions lines are "15-1" , "15-2" and "15-3."

(23) Tax Liability Month 1 17-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1" .
(24) Tax Liability Month 2 17-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .
(25) Tax Liability Month 3 17-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .
(26) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(27) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(28) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(29) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(30) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-7 
Sections 04–06 — Schedule B (Programs 11200, 11204, 11207, 11212, 11214, and 11217)

SECTIONS 04 - 06
Source Document or Record:
Schedule B

Note:

Sections 04–06 will only be prompted if the Schedule Indicator Code is anything other than "1"

.
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> If already present on the screen, press <Enter>; otherwise, enter the appropriate section as listed below:
(a) "04" = Month 1/Mes 1
(b) "05" = Month 2/Mes 2
(c) "06" = Month 3/Mes 3
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★ 		Enter the amounts from the Report of Tax Liability (ROFTL) for Semiweekly Schedule Depositors, lines 1 thru 31.

Note:


The MUST ENTER fields are LN8, L15, L22, and L31.

Exhibit 3.24.13-8 
Section 01 — FORM CT-1 (Program 11300)

SECTION 01
Source Document or Record:
Form CT-1
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   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, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN   Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the upper right portion of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.
Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(13) City CITY <Enter> Enter the city from the city box in the entity area.
Caution: If inputting a foreign address, only enter the foreign country code in this field.
(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.
Caution: If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.
Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Note:

Excludes Cincinnati

(16) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(17) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it does not have to have the word "Received."

(18) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(19) Penalty / Interest Code PandI <Enter> Enter "1" if edited in the right margin near line 14.

Exhibit 3.24.13-9 
Section 03 — FORM CT-1 (Program 11300)

SECTION 03
Source Document or Record:
Form CT-1
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Tier I Employer Tax Compensation (other than tips and sick pay) paid in 2011 to qualified employees $1 <Enter> Enter the compensation amount to the right of the dollar sign ($) on Line 1,
(4) Tier I Employer Medicare Tax $2 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 2.
(5) Tier II Employer Tax $3 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 3.
(6) Tier I Employee Tax $4 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 4.
(7) Tier I Employee Medicare Tax $5 <Enter>
★★★★★★ 		Enter the compensation amount to the right of the dollar sign ($) on line 5.
(8) Tier II Employee Tax $6 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 6.
(9) Tier I Employer Sick Pay paid in 2011 to all employees $7 <Enter> Enter the compensation amount to the right of the dollar sign ($) on Line 7.
(10) Tier I Employer Sick Pay at 1.45% $8 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 8.
(11) Tier I Employee Sick Pay at 4.2% $9 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 9.
(12) Tier I Employee Sick Pay at 1.45% $10 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 10.

Exhibit 3.24.13-10 
Section 04 — FORM CT-1 (Program 11300)

SECTION 04
Source Document or Record:
Form CT-1
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Adjustment Based on Compensation 12 <Enter>
MINUS (−) 		Enter the amount from line 12.
(3) Total Tax 13 <Enter>
MINUS (−) 		Enter the amount from line 13.
(4) Total Tax Deposits 14 <Enter> Enter the amount from line 14.
(5) Balance Due / Overpayment 15/16 <Enter>
MINUS (−) 		Enter the amount from line 15 or line 16 as follows:
(a) If the amount on line 15 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.
(c) If there is no entry on line 15, enter the amount from line 16 and press MINUS(-).

Note:

2008 version enter from line 15/16
(6) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(7) Deposit Penalty DEPPEN <Enter> Enter the edited amount from the right margin to the right of the "Final Return" checkbox.
(8) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(9) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(10) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(12) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-11 
Section 01 — FORMS 943 / 943–PR (Programs 11600, 11610, 11612 and 11614)

SECTION 01
Source Document or Record:
Forms 943 / 943–PR
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   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, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN   Enter the EI Number from the preprinted label or from the space to the right of the address.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the entity portion of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area. Refer to IRM 3.24.38.4.4.14.9, Foreign Address
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the entity area.

Caution:

If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(13) City CITY <Enter> Enter the city from the entity area.

Caution:

If inputting a foreign address, only enter the foreign country code in this field.

(14) State ST <Enter> Enter the standard state abbreviation from the entity area.

Caution:

If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Exhibit 3.24.13-12 
Section 02 — FORMS 943 / 943–PR (Programs 11600, 11610, 11612 and 11614)

SECTION 02
Source Document or Record:
Forms 943 / 943–PR
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Deposit State DST <Enter> Enter the state code from the boxes to the left of the address.
If anything other than alpha characters is present, press <Enter>.
Press <Enter> for 943-PR
(3) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(4) Schedule Indicator Code SIC <Enter> Enter the edited digits from the right margin near the black line that separates line 1 from the entity area.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.


Note:


If section 03 is not transcribed, end the document after Section 02.

(5) Received Date RDT <Enter> Enter the date as stamped or edited on the face of page 1 of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

(6) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of the return.
(7) Penalty / Interest Code PandI <Enter> Enter "1" if edited in the right margin near line 12.

Exhibit 3.24.13-13 
Section 03 — FORMS 943 / 943–PR (Programs 11610 and 11614) (2010 Version)

SECTION 03
Source Document or Record:
Forms 943 / 943–PR
2010 version and prior
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Number of Employees LN1 <Enter> Enter the number of employees from line 1.
(4) Total Wages—Social Security LN2 <Enter> Enter the amount from line 2.
(5) Total Wages—Medicare LN4 <Enter> Enter the amount from line 4.
(6) Withholding LN6 <Enter> Enter the amount from line 6.

Note:

This field will only be prompted for Form 943.

(7) Social Security Tax exemption ( line 7b X .062) L7C <Enter> Enter the amount from line 7c.
(8) Total Taxes before adjustments (line 3 + line 5 +line 6 — line 7c) L7D <Enter> Enter the amount from line 7d.
(9) Current Year's Adjustments LN8 <Enter>
MINUS (−) 		Enter the amount from line 8.
(10) Total Tax Taxpayer LN9 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 9.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(11) FTD Credit L12 <Enter> Enter the amount from line 12.
(12) COBRA Payments 13A <Enter> Enter the amount from box 13a.
(13) Number of Recipients who received COBRA premium assistance 13B <Enter> Enter the number from box 13b.
(14) Social Security tax exemption (line 13d X 0.62) 13E <Enter> Enter the amount from line 13e.
(15) Add Lines 12a and 12b L14 <Enter> Enter the amount from box 14.
(16) Balance Due / Overpayment 15/16 <Enter>
MINUS (−) 		Enter the amount from line 15 or line 16 as follows:
(a) If the amount on line 15 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.
(c) If there is no entry on line 15, enter the amount from line 16 and press MINUS(-).
(17) Refund Indicator RI <Enter> Enter a "2" if ONLY"Refunded" box is checked; otherwise, press <Enter>.
(18) FTD Penalty FTDPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change / Sí su dirección" checkbox.
(19) thru (31) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(32) Total Liability for Year MTOT <Enter> Enter the amount from line M.

Note:

This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .

(33) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(34) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(35) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(36) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(37) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-14 
Section 03 — FORMS 943 / 943–PR (Programs 11610 and 11612) (2011 and later Versions)

SECTION 03
Source Document or Record:
Forms 943 / 943–PR
( 2011 version)
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Number of Employees LN1 <Enter> Enter the number of employees from line 1.
(4) Total Wages—Social Security LN2 <Enter> Enter the amount from line 2.
(5) Total Wages—Medicare LN4 <Enter> Enter the amount from line 4.
(6) Withholding LN6 <Enter> Enter the amount from line 6.

Note:

This field will only be prompted for Form 943.

(7) Total Taxes before Adjustment LN7 <Enter> Enter the amount from line 7
(8) Current Year's Adjustments LN8 <Enter>
MINUS (−) 		Enter the amount from line 8.
(9) Total Tax Taxpayer LN9 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 9.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(10) Total Deposit L10 <Enter> Enter the amount from line 10.
(11) COBRA Payments 11A <Enter> Enter the amount from line 11a.
(12) Number of recipients who received COBRA premium assistance 11B <Enter> Enter the number from line 11b.
(13) Add lines 10 and 11a L12 <Enter> Enter the amount from line 12.
(14) Balance Due / Overpayment 13/14 <Enter>
MINUS (−) 		Enter the amount from line 13 or line 16 as follows:
(a) If the amount on line 13 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 13 is different from the Remittance amount, enter the amount from line 13 and press <Enter>.
(c) If there is no entry on line 13, enter the amount from line 14 and press MINUS(-).
(15) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(16) Deposit Penalty DEPPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change / Sí su dirección" checkbox.
(17) thru (28) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(29) Total Liability for Year MTOT <Enter> Enter the amount from line M.

Note:

This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .

(30) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(31) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(32) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(33) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(34) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-15 
Sections 05 thru 16 — FORM 943-A (Programs 11600, 11610, 11612 and 11614)

SECTIONS 05 - 16
Source Document or Record:
Form 943–A
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the appropriate section as listed below:
(a) 05 = January
(b) 06 = February
(c) 07 = March
(d) 08 = April
(e) 09 = May
(f) 10 = June
(g) 11 = July
(h) 12 = August
(i) 13 = September
(j) 14 = October
(k) 15 = November
(l) 16 = December
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★ 		Enter the amounts from the Agricultural Employer's Record of Federal Tax Liability (ROFTL), Lines 1 thru 31.

Note:


The MUST ENTER fields are LN8, L14, L22, and L29.


Reminder:


Section 06 will end after entry of prompt "L29" .


Reminder:


Sections 08, 10, 13 and 15 will end after entry of prompt "L30" .

Exhibit 3.24.13-16 
Section 01 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11640, 11650, 11680 and 11690)

SECTION 01
Source Document or Record:
Forms 944, 944(SP), 944–PR, AND 944–SS
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) 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, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN <Enter> Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> If edited, enter the Tax Year in YY format from above the "Who Must File Form... / Quin debe radicar la Forma..." box; otherwise, press <Enter>.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.
Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.

Note:

Excludes Cincinnati

(13) City CITY <Enter> Enter the city from the city box in the entity area.
Caution: If inputting a foreign address, only enter the foreign country code in this field.

Note:

Excludes Cincinnati

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.
Caution: If inputting a foreign address, enter a period (.) in this field.

Note:

Excludes Cincinnati

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.
Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Note:

Excludes Cincinnati

Exhibit 3.24.13-17 
Section 02 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11640, 11650, 11680 and 11690)

SECTION 02
Source Document or Record:
Forms 944, 944(SP), 944–PR, AND 944–SS
Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the right of the phrase "You MUST fill out both pages of this form..." (Forms 944 and 944–SS) / "Usted DEBE llenar ambas paginas de esta..." (Forms 944(SP) and 944–PR).
(3) Schedule Indicator Code SIC <Enter> Enter the edited code from the right margin near the black title bar for Part 1/Parte 1.

Note:


If SIC "1" is entered, the document will automatically end after the input of Section 04.

(4) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

(5) ERS Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(6) Penalty / Interest Code PandI <Enter> Enter "1" if edited in the right margin near line 10.
(7) Deposit Penalty DEPPEN <Enter> Enter the edited amount from the right margin to the right of the "Who Must File Form... / Quien debe..." box.

Exhibit 3.24.13-18 
Section 03 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11640 and 11680)(2010 and prior Versions)

SECTION 03
Source Document or Record:
Forms 944, 944(SP), 944–PR, AND 944–SS
2010 and prior versions
Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Wages/Tips and other Compensation LN1 <Enter> Enter the amount from box 1.

Note:

This field will only be prompted for Forms 944 and 944 (SP).

(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Forms 944 and 944 (SP).

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages & Tips L4C <Enter> Enter the amount from box 4c column 1.
(8) Total SS and Medicare Taxes L4D <Enter> Enter the amount from box 4d.
(9) Number of qualified employees paid exempt wages/tips after March 31 L5A <Enter> Enter the number from box 5a
(10) Exempt wages/tips paid to qualified employees after March 31 L5B <Enter> Enter the amount from box 5b
(11) Social Security Tax exemption (line 5b x .062) L5C <Enter> Enter the amount from box 5c
(12) Total taxes before adjustments (line 2 + line 4d - line 5c) L5D <Enter> Enter the amount from box 5d
(13) Current Year's Adjustments LN6 <Enter>
MINUS (−) 		Enter the amount from box 6.
(14) Total Taxes after Adjustments LN7 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 7.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(15) Advanced EIC LN8 <Enter> Enter the amount from box 8.

Note:

This field will only be prompted for Forms 944 and 944 (SP).

(16) Total Deposits L10 <Enter> Enter the amount from box 10.
(17) COBRA Payments 11A <Enter> Enter the amount from box 11a.
(18) Number of Recipients who received COBRA premium assistance 11B <Enter> Enter the number from box 11b.
(19) Social Security tax exemption (line 11d X .062) 11E <Enter> Enter the amount from box 11e
(20) Add Lines 10, 11a and 11e L12 <Enter> Enter the amount from box 12.
(21) Balance Due / Overpayment 13/14 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 13 or box 14 as follows:
(a) If the amount in box 13 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 13 is different from the Remittance amount, enter the amount from box 13 and press <Enter>.
(c) If there is no entry in box 13, enter the amount from box 14 and press MINUS(-).
2008 and prior, enter from 11/12
(22) Refund Indicator RI <Enter> Enter "2" if ONLY the "Send a Refund (Forms 944 and 944–SS) / Envíe un reembolso (Forms 944 (SP) and 944–PR) " box is checked; otherwise, press <Enter>.

Exhibit 3.24.13-19 
Section 04 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11640 and 11680)(2010 and prior Versions)

SECTION 04
Source Document or Record:
FORMS 944, 944(SP), 944–PR and 944–SS
2010 and prior versions
Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .

Note:


If Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "15A" through "15L" , and go to prompt "L16ST" .

(2) thru (13) January Liability through December Liability 15A thru 15L <Enter> Enter the amounts from boxes 15a through 15l.

Note:

2008 and prior 13a - 13L

(14) Deposit State L16ST <Enter> For Forms 944 and 944 (SP):
Enter the state code from box 16.
If anything other than alpha characters or if Forms 944–PR / 944–SS, press <Enter>.
2008 and prior State 14ST
(15) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if the "Yes/Si" is checked; otherwise, press <Enter>.
(16) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(17) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(18) Preparer's EIN PEIN <Enter> Enter the Firm's (Preparer's) EIN.
(19) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-20 
Section 03 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11650 and 11680)(2011 and later Versions)

SECTION 03
Source Document or Record:
Forms 944, 944(SP), 944–PR, AND 944–SS
2011 and later year versions
Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
☆☆☆☆☆☆ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Wages/Tips and other Compensation LN1 <Enter> Enter the amount from box 1.

Note:

This field will only be prompted for Forms 944 and 944 (SP).

(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Forms 944 and 944 (SP).

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(8) Total SS and Medicare Taxes L4D <Enter> Enter the amount from box 4d.
(9) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5
(10) Current Year's Adjustments LN6 <Enter>
MINUS (−) 		Enter the amount from box 6.
(11) Total Taxes after Adjustments LN7 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 7.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(12) Total Deposits LN8 <Enter> Enter the amount from box 8.
(13) COBRA payments L9A <Enter> Enter the amount from box 9a.
(14) Number of Recipients who received COBRA premium assistance L9B <Enter> Enter the number from box 9b.
(15) Add lines 8 and 9a L10 <Enter> Enter the amount from box 10.
(16) Balance Due / Overpayment 11/12 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from box 11 or box 12 as follows:
(a) If the amount in box 11 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 11 is different from the Remittance amount, enter the amount from box 11 and press <Enter>.
(c) If there is no entry in box 11, enter the amount from box 12 and press MINUS(-).
(17) Refund Indicator RI <Enter> Enter "2" if the ONLY"Send a Refund (Forms 944 and 944–SS) / Envíe un reembolso (Forms 944 (SP) and 944–PR)" box is checked; otherwise, press <Enter>.

Exhibit 3.24.13-21 
Section 04 — FORMS 944, 944(SP), 944–PR and 944–SS (Programs 11650 and 11690)(2011 and later Year Versions)

SECTION 04
Source Document or Record:
FORMS 944, 944(SP), 944–PR and 944–SS
2011 and later year versions
Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .

Note:


2011 and later Version: If Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "13A" through "13L" , "L14ST" .

Note:


2010 and prior Version: If Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "15A" through "15L" , and go to prompt "L16ST" .

(2) thru (13) January Liability through December Liability 13A thru 13L <Enter> For 2011 versions and later, Enter the amounts from boxes 13A thru 13L. Enter the amounts from boxes 15A through 15L, for 2010 and 2009 or boxes 13A through 13L for 2008 version.
(14) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if the "Yes/Si" is checked; otherwise, press <Enter>.
(15) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(16) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(17) Preparer's EIN PEIN <Enter> Enter the Firm's (Preparer's) EIN.
(18) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-22 
Sections 05 thru 16 — FORM 945–A (Programs 11250, 11260, 11640, 11650, 11680 and 11690)

SECTIONS 05 - 16
Source Document or Record:
Form 945–A
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the appropriate section as listed below:
(a) 05 = January
(b) 06 = February
(c) 07 = March
(d) 08 = April
(e) 09 = May
(f) 10 = June
(g) 11 = July
(h) 12 = August
(i) 13 = September
(j) 14 = October
(k) 15 = November
(l) 16 = December
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★ 		Enter the amounts from the Record of Federal Tax Liability (ROFTL), Lines 1 thru 31.

Note:


The MUST ENTER fields are LN8, L14, L22, and L29.


Reminder:


Section 06 will end after entry of prompt "L29" .


Reminder:


Sections 08, 10, 13 and 15 will end after entry of prompt "L30" .

Exhibit 3.24.13-23 
Section 01 — FORM 945 (Program 11250 and 11260)

SECTION 01
Source Document or Record:
Form 945
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   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, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN <Enter> Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the upper right portion of the return in YY format.
(10) In Care of Name Line C/O NAME <ENTER> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <ENTER> Enter the foreign address information as shown or edited from the entity area.
(12) Street Address ADDR <ENTER> Enter the street address information as shown or edited in the entity area of the form.
Caution: If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.
(13) City CITY <ENTER> Enter the city from the entity area.
Caution: If inputting a foreign address, only enter the foreign country code in this field.
(14) State ST <ENTER> Enter the standard state abbreviation from the entity area.
Caution: If inputting a foreign address, enter a period (.) in this field.
(15) ZIP Code ZIP <ENTER> Enter the ZIP Code from the entity area.
Caution: If inputting a foreign address, leave this field blank. Press <Enter> to continue.

Exhibit 3.24.13-24 
Section 02 — FORM 945 (Program 11250 and 11260)

SECTION 02
Source Document or Record:
Form 945
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Deposit State DST <Enter> Enter the State Code from the boxes to the left of the entity area.
If anything other than alpha characters is present, press <Enter>.
(3) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(4) Schedule Indicator Code SIC <Enter> Enter the edited digits from the right margin near the black line that separates Question A from the entity area.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.


Note:


If section 03 is not transcribed, end the document after Section 02.

(5) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

(6) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(7) Penalty / Interest Code PandI <Enter> Enter "1" if it is edited in the right margin near line 5.

Exhibit 3.24.13-25 
Section 03 — FORM 945 (Program 11260)(2009 Versions and Subsequent)

SECTION 03
Source Document or Record:
Form 945
2009 version and subsequent
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Federal Income Tax Withheld LN1 <Enter> Enter the amount from line 1.
(4) Backup Withholding LN2 <Enter> Enter the amount from line 2.
(5) Total Tax Taxpayer LN3 <Enter>
★★★★★★ 		Enter the amount from line 3.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(6) Total Deposits LN4 <Enter> Enter the amount from line 4.
(7) Balance Due / Overpayment 5/6 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 5 or line 6 as follows:
(a) If the amount on line 5 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 5 is different from the Remittance amount, enter the amount from line 5 and press <Enter>.
(c) If there is no entry on line 5, enter the amount from line 6 and press MINUS(-).
(8) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(9) FTD Penalty FTDPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change" checkbox.

Note:


If the Schedule Indicator Code is "1" , the system will automatically skip Prompts "AJAN" thru "LDEC" and go to Prompt "CKBX" .

(10) thru (21) January Liability thru December Liability AJAN thru LDEC <Enter> Enter the amount from line A thru line L.
(22) Total Liability for Year MTOT <Enter> Enter the amount from line M.
This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .
(23) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(24) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(25) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(26) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(27) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-26 
Section 03 — FORM 945 (Program 11250)(2008 and Prior Year Versions)

SECTION 03
Source Document or Record:
Form 945
2008 and prior year versions
Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★ 		Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Federal Income Tax Withheld LN1 <Enter> Enter the amount from line 1.
(4) Backup Withholding LN2 <Enter> Enter the amount from line 2.
(5) Adjustment to Correct Administrative Errors LN3 <Enter> Enter the amount from line 3.
(6) Total Tax LN4 <Enter>
★★★★★★ 		Enter the amount from line 4.

Note:

If the message "DOES NOT ZERO BALANCE—CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(7) Total Deposits LN5 <Enter> Enter the amount from line 5.
(8) Balance Due / Overpayment 6/7 <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from line 6 or line 7 as follows:
(a) If the amount on line 6 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 6 is different from the Remittance amount, enter the amount from line 6 and press <Enter>.
(c) If there is no entry on line 6, enter the amount from line 7 and press MINUS(-).
(9) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(10) FTD Penalty FTDPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change" checkbox.

Note:


If the Schedule Indicator Code is "1" , the system will automatically skip Prompts "AJAN" thru "LDEC" and go to Prompt "CKBX" .

(11) thru (22) January Liability thru December Liability AJAN thru LDEC <Enter> Enter the amount from line A thru line L.
(23) Total Liability for Year MTOT <Enter> Enter the amount from line M.
This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .
(24) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(25) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(26) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(27) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(28) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.13-27 
Sections 05 thru 16 — FORM 945–A (Programs 11250 and 11260)

Exhibit 3.24.13-22


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