3.24.14  Fiduciary Income Tax Returns

Manual Transmittal

October 29, 2013

Purpose

(1) This transmits revised IRM 3.24.14, ISRP System, Fiduciary Income Tax Returns.

Material Changes

(1) Exhibit 3.24.14-2, Section 01 Form 1041, note added, "Ogden Submission Processing (OSPC) only."

(2) Exhibit 3.24.14-3, Section 03 Form 1041, updated Element (19) changing Line 15b to Net Operating Loss Deduction, adding new Line 15c in Element (20), for "Allowable Miscellaneous Itemized Deductions" and renumbering subsequent elements.

(3) Exhibit 3.24.14-4, Section 04 Form 1041, Element (27), added new Line 4 for "Net Investment Income" (from Form 8941, line 21).

(4) Exhibit 3.24.14-5, Section 05 Form 1041, removal of Elements (6) through (11), moving Schedule D transcription to new Section 10, renumbering subsequent elements.

(5) Exhibit 3.24.14-6, Section 06 Form 1041, Element (4) added "Total Cash Wages/Additional Medicare Tax" and Element (5) "Additional Medicare Tax" , updating Prompts, instructions, and renumbered subsequent elements.

(6) Exhibit 3.24.14-7, Section 10 Form 1041 (Schedule D), added new Section 10 and updates for Schedule D.

(7) Exhibit 3.24.14-10, Section 21 Form 8941, Element (9), note updated to reflect "9999" instead of "99" .

(8) Exhibit 3.24.14-10, Section 21 Form 8941, Element (13), added new Line 17 for "Amount Allocated to Patrons" .

(9) Exhibit 3.24.14-12, Section 23 Form 3800, Element (10) "Total Eligible Small Business Credits" removed and subsequent elements renumbered, per P. L. 111-005, American Recovery and Reinvestment Plan of 2009 (ARRA).

(10) Exhibit 3.24.14-14, Section 25 Form 3800, Element (18), Small Business Credits, was removed per P. L. 111-005, ARRA.

(11) Exhibit 3.24.14-15, Section 28 Form 8960, new Elements (1) through (22) added.

(12) Exhibit 3.24.14-16, Section 01 Form 1041-QFT/1041-N, Element (14), note added, "Ogden Submission Processing (OSPC) only."

(13) Exhibit 3.24.14-18, Section 04 Form 1041-QFT/Form 1041-N, Elements (4) through (9), added new line 16 for "Net Investment income" (relative to Form 1041-QFT only), updated Prompts and instructions, and renumbering subsequent elements.

(14) Various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.24.14 dated October 23, 2012, (effective January 1, 2013), is superseded.

Audience

ISRP Data Transcribers

Effective Date

(01-01-2014)

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

3.24.14.1  (01-01-2014)
Introduction

  1. This chapter provides instructions for entering and verifying data from control documents and U.S. Fiduciary Income Tax Returns 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.

3.24.14.1.1  (01-01-2014)
Control Documents

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

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control

3.24.14.1.2  (01-01-2014)
Source Documents

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

    1. Form 1041, U.S. Tax Return for Estates and Trusts

    2. Form 1041–N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

    3. Form 1041–QFT, U.S. Income Tax Return for Qualified Funeral Trusts

3.24.14.1.3  (01-01-2014)
Form/Program Number/Tax Class and Document Code

  1. FORM PROGRAM NUMBER TAX CLASS and DOCUMENT CODE
    Form 1041 11900 244,236
    Form 1041–QFT, Form 1041–N 11910 239

3.24.14.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.14-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
Form 813, Form 1332 FOR ORIGINAL INPUT DOCUMENTS
Form 3893 FOR REINPUT DOCUMENTS
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Service Center (SC) Block Control ABC   The screen displays the Alpha Numeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog window. It cannot be changed.
(2) Block Document Locator Number (DLN) DLN (auto) Enter the first 11 digits as follows:
(a) Form 813—from the "Block DLN" box.
(b) Form 3893—from box 2.
(c) The Key Verification (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 813—from the Batch Control Number box.
(b) Form 3893—from box 3.
(c) If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count as follows:
(a) Form 813—the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893—from box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount as follows:
(a) Form 813—labeled "CR" or "Credit" .
(b) Form 3893—box 5.
(c) If neither "CR" or "DR" is labeled, enter as "CR" .
(6) Filling <Enter>s   <Enter>
<Enter>
<Enter>
<Enter>
<Enter>
Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is a 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.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12.
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter>.
(10) Remittance Processing System (RPS) Indicator RPS <Enter> Enter "2" if:
(a) Form 813, Form 1332 — "RPS" is edited or stamped in the upper center margin or Residual Remittance Processing System (RRPS). "RRPS" is in the header of Form 1332.
(b) Form 3893 — box 13 is checked.

Exhibit 3.24.14-2 
Section 01 Form 1041 (Program 11900)

SECTION 01
Source Document or Record:
Form 1041
Elem. No. Data Element Name Prompt Fld. 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) Name Control NC <Enter> Enter the Name Control.
(4) Employer Identification Number (EIN) EIN   Enter the EIN from the EIN box.
(5) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(6) Street Key STREET KEY <Enter> Enter the Street Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.

(7) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.

(8) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(9) Fiduciary Code FID-CD <Enter> Enter the edited digit from the right of the "Simple Trust" box.
(10) Trust Code TR-CD <Enter> Enter the edited digit from the right of the "Pooled Income Fund" box.
(11) Condition Codes CC <Enter> Enter the edited codes from the dotted portion of Line 1.
(12) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(13) Error Resolution System (ERS) Action Code ACTCD <Enter> Enter the edited digits from the lower left margin.
(14) E-File Mandate Waiver Indicator E-WAIV <Enter> Enter the edited digit from the bottom center margin.

Note:

If blank, Press <Enter> to continue.

(15) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(16) Foreign Address FGN ADD <Enter>
Enter the foreign address information as shown or edited from the entity area.

Note:

Ogden Submission Processing Center (OSPC) only.

(17) Street Address ADD <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.

(18) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, ONLY enter the foreign country code.

(19) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.

(20) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

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

Exhibit 3.24.14-3 
Section 03 Form 1041 (Program 11900)

SECTION 03
Source Document or Record:
Form 1041
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 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) Interest Income LN1 $ <Enter> Enter the amount from line 1.
(4) Ordinary Dividends L2A $ <Enter> Enter the amount from line 2a.
(5) Qualified Dividends 2B(2) $ <Enter> Enter the amount from line 2b(2).
(6) Business Income/Loss LN3 $ <Enter>
MINUS (−)
Enter the amount from line 3.
(7) Capital Gain/Loss LN4 $ <Enter>
MINUS (−)
Enter the amount from line 4.
(8) Rents, Royalties, Partnerships, Other Estates and Trusts LN5 $ <Enter>
MINUS (−)
Enter the amount from line 5.
(9) Farm Income/Loss LN6 $ <Enter>
MINUS (−)
Enter the amount from line 6.
(10) Ordinary Gain/Loss LN7 $ <Enter>
MINUS (−)
Enter the amount from line 7.
(11) Other Income/Loss LN8 $ <Enter>
MINUS (−)
Enter the amount from line 8.
(12) Total Income/Loss LN9 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 9.
(13) Interest Deduction L10 $ <Enter> Enter the amount from line 10.
(14) Taxes L11 $ <Enter> Enter the amount from line 11.
(15) Fiduciary Fees L12 $ <Enter> Enter the amount from line 12.
(16) Charitable Deductions L13 $ <Enter> Enter the amount from line 13.
(17) Attorney, Accountant, and Preparer Fees L14 $ <Enter> Enter the amount from line 14.
(18) Other Deductions 15A $ <Enter> Enter the amount from line 15a.
(19) Net Operating Loss Deduction 15B $ <Enter> Enter the amount from line 15b.
(20) Allowable Miscellaneous Itemized Deductions 15C $ <Enter> Enter the amount from line 15c.
(21) Basis Total Deductions L16 $ Enter>
★★★★★★
Enter the amount from line 16.
(22) Income Distribution Deductions L18 $ <Enter> Enter the amount from line 18.
(23) Estate Tax Deduction L19 $ <Enter> Enter the amount from line 19.
(24) Exemptions L20 $ <Enter> Enter the amount from line 20.
(25) Special Total Deductions L21 $ <Enter>
MINUS (−)
Enter the amount from line 21.
(26) Taxable Income L22 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 22.

Note:

Data for prompts " ES-1" through "ES-7" will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9 in the following format: "X-Y" where X represents the edit sheet line number and Y represents the data to be entered.


Examples:
Edited DataEnter on Screen
1-235Enter 235 for ES-1
6–1Enter 1 for ES-6
7–1Enter 1 for ES-7
(27) Audit Code ES-1 <Enter> Enter the code from the margin to the left of the Deduction Section.
(28) Electing Small Business Trust (ESBT) Indicator ES-2 <Enter> Enter the code from the margin to the left of the Deduction Section.
(29) Pooled Income Indicator ES-3 <Enter> Enter the code from the margin to the left of the Deduction Section.
(30) Penalty/Interest Code ES-4 <Enter> Enter the code from the margin to the left of the Deduction Section.
(31) Missing Schedule Code ES-5 <Enter> Enter the code from the margin to the left of the Deduction Section.
(32) Installment Sales Indicator ES-6 <Enter> Enter the code from the margin to the left of the Deduction Section.
(33) Historic Structure Code ES-7 <Enter> Enter the code from the margin to the left of the Deduction Section.

Exhibit 3.24.14-4 
Section 04 Form 1041 (Program 11900)

SECTION 04
Source Document or Record:
Form 1041
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" .
(2) Total Tax L23 <Enter> Enter the amount from line 23.
(3) Estimated (ES) Credits 24A <Enter> Enter the amount from line 24a.
(4) ES Payment to Beneficiaries 24B <Enter> Enter the amount from line 24b.
(5) Tax Paid with Extension 24D <Enter> Enter the amount from line 24d.
(6) Tax Withheld 24E <Enter> Enter the amount from line 24e.
(7) Regulated Investment Co. Credits 24F <Enter> Enter the amount from line 24f.
(8) Federal Telephone Excise Tax Paid 25... <Enter> For TY2006 returns, enter the amount from the dotted portion of line 25; otherwise, press <Enter>.
(9) Total Payments L25 <Enter> Enter the amount from line 25.
(10) ES Penalty L26 <Enter> Enter the amount from line 26.
(11) Tax Due/Overpayment 27/28 <Enter>
******
Enter the amount from line 27 or line 28 as follows:
(a) Enter the amount from line 27, if present, and press <Enter>.
(b) If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).
This is a MUST ENTER field.
(12) Credit Elect 29A <Enter> Enter the amount from line 29a.
(13) Refund Amount 29B <Enter> Enter the amount from line 29b.
(14) Fiduciary EIN F–EIN <Enter> Enter the EIN from the far right of the "Please Sign Here" line only if there is an edited check mark or if the EIN has been edited.
(15) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked. Otherwise, press <Enter>.
(16) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(17) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(18) Preparer's Telephone TEL# <Enter> Enter the preparer's telephone number.
(19) Tax on taxable income - Schedule G PG2G1A $ <Enter> Enter the amount from Schedule G, line 1a.
(20) Tax on Lump Sum Distributions G1B $ <Enter> Enter the amount from Schedule G, line 1b.
(21) Alternative Minimum Tax G1C $ <Enter> Enter the amount from Schedule G, line 1c.
(22) Gross Total Tax G1D $ <Enter> Enter the amount from Schedule G, line 1d.
(23) Foreign Tax Credit L2A $ <Enter> Enter the amount from Schedule G, line 2a
(24) General Business Credit L2B $ <Enter> Enter the amount from Schedule G, line 2b.
(25) Credit for Prior Year Minimum Tax L2C $ <Enter> Enter the amount from Schedule G, line 2c.
(26) Bond Credits L2D $ <Enter> Enter the amount from Schedule G, line 2d.
(27) Net investment income tax (from Form 8960, Line 21) LN4 $ <Enter> Enter the amount from Schedule G, line 4.
(28) Recapture Taxes LN5 $ <Enter> Enter the amount from Schedule G, line 5.
(29) Household Employment Taxes LN6 $ <Enter> Enter the amount from Schedule G, line 6.

Exhibit 3.24.14-5 
Section 05 Form 1041 (Program 11900)

SECTION 05
Source Document or Record:
Form 1041
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "05" .
(2) Schedule I, Alternative Tax Net Operating Loss Deduction (NOLD) I24 $ <Enter> Enter the amount from Schedule I, line 24.
(3) Adjusted Alternative Minimum Taxable Income L25 $ <Enter>
MINUS (-)
Enter the amount from Schedule I, line 25.
(4) Income Distribution Deduction L26 $ <Enter> Enter the amount from Schedule I, line 26.
(5) Alternative Minimum Tax Foreign Tax Credit L53 $ <Enter> Enter the amount from Schedule I, Part III, line 53.
(6) Form 4952, Line 4e Amount 4952L4E $ <Enter> Enter the amount from Form 4952, line 4e.
(7) Form 4952 Line 4g Amount 4952L4G $ <Enter> Enter the amount from Form 4952, line 4g.

Exhibit 3.24.14-6 
Section 06 Form 1041, Schedule H (Program 11900)

SECTION 06
Source Document or Record:
Form 1041, Schedule H - Household Employment Taxes
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "06" .
(2) Total Social Security (SS) Wages LN1 $ <Enter> Enter the amount from line 1.
(3) Total Medicare Wages LN3 $ <Enter> Enter the amount from line 3.
(4) Total Cash Wages/ Additional Medicare Tax LN5 $ <Enter> Enter the amount from line 5.
(5) Additional Medicare Tax LN6$ <Enter> Enter the amount from line 6.
(6) Income Tax Withheld LN7 $ <Enter> Enter the amount from line 7.
(7) Total SS/Medicare/ Withholding (WH) Taxes LN8 $ <Enter> Enter the amount from line 8.
(8) FUTA Indicator PG2MAR <Enter> Enter the edited digit from below the "Yes/No" boxes.
(9) State Code - 1 13/17A1 <Enter> Enter the first edited or underlined State Code from the line 13 area or from line 17, Column (a).

Note:

If the State Code was entered from Section A, then the data for prompts "17RTMAR" and "14/18H $" through "16/24 $" should also be entered from Section A.


Note:

If the State Code was entered from Section B, then the data for Prompt "17A#2" through "16/24 $" should also be entered from Section B.

(10) State Code - 2 17A#2 <Enter> Enter the second edited or underlined State Code from line 17, Column (a).
(11) More than 5 States Indicator 17RTMAR <Enter> Enter the edited digit from the right margin of line 17.
(12) Contributions Paid 14$/18H$ <Enter> Enter the amount from line 14 or line 18, Column (h).
(13) FUTA Wages 15$/20$ <Enter> Enter the amount from line 15 or line 20.
(14) FUTA Tax 16$/24$ <Enter> Enter the amount from line 16 or line 24.
(15) Tentative Credit L19 $ <Enter> Enter the amount from line 19.

Note:

This field should be entered whether Taxpayer used Section A or B.

(16) Multiple ID Code BOT RT <Enter> Enter the edited digit from the space below the last entry for the section.

Exhibit 3.24.14-7 
Section 10 Form 1041, Schedule D (Program 11900)

Section 10
Source Document or Record:
Form 1041, Schedule D - Capital Gains and Losses
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section No. SECT: <Enter> Press <Enter> if already present on screen; otherwise, enter "10" .
(2) Short-Term 1A Sales Price L1A(D) $ <Enter> Enter the amount from Part I, Line 1a, Column (d).
(3) Short-Term 1A Cost or Other Basis L1A(E) $ <Enter> Enter the amount from Part I, Line 1a, Column (e).
(4) Short-Term 1B Sales Price L1B(D) $ <Enter> Enter the amount from Part I, Line 1b, Column (d).
(5) Short-Term 1B Cost or Other Basis L1B(E) $ <Enter> Enter the amount from Part I, Line 1b, Column (e).
(6) Short-Term 1B Adjustments L1B(G) $ <Enter> +/- Enter the amount from Part I, Line 1b, Column (g).
(7) Short-Term 2 Sales Price L2D $ <Enter> Enter the amount from Part I, Line 2, Column (d).
(8) Short-Term 2 Cost or Other Basis L2E $ <Enter> Enter the amount from Part I, Line 2, Column (e).
(9) Short-Term 2 Adjustments L2G $ <Enter> +/- Enter the amount from Part I, Line 2, Column (g).
(10) Short-Term 3 Sales Price L3D $ <Enter> Enter the amount from Part I, Line 3, Column (d).
(11) Short-Term 3 Cost or Other Basis L3E $ <Enter> Enter the amount from Part I, Line 3, Column (e).
(12) Short-Term 3 Adjustments L3G $ <Enter> +/- Enter the amount from Part I, Line 3, Column (g).
(13) Short-Term Capital Gain/Loss - Form 8824 LN4 $ <Enter> +/- Enter the amount from Line 4.
(14) Net Short-Term Gain/Loss Partnership/S Corp LN5 $ <Enter> Enter the amount from Line 5.
(15) Long-Term 8A Sales Price L8A(D) $ <Enter> Enter the amount from Part II, Line 8a, Column (d).
(16) Long-Term 8A Cost or Other Basis L8A(E) $ <Enter> Enter the amount from Part II, Line 8a, Column (e).
(17) Long-Term 8B Sales Price L8B(D) $ <Enter> Enter the amount from Part II, Line 8b, Column (d).
(18) Long-Term 8B Cost or Other Basis L8B(E) $ <Enter> Enter the amount from Part II, Line 8b, Column (e).
(19) Long-Term 8B Adjustments L8B(G) $ <Enter> +/- Enter the amount from Part II, Line 8b, Column (g).
(20) Long-Term 9 Sales Price L9D $ <Enter> Enter the amount from Part II, Line 9, Column (d).
(21) Long-Term 9 Cost or Other Basis L9E $ <Enter> Enter the amount from Part II, Line 9, Column (e).
(22) Long-Term 9 Adjustments L9G $ <Enter> +/- Enter the amount from Part II, Line 9, Column (g).
(23) Long-Term 10 Sales Price 10D $ <Enter> Enter the amount from Part II, Line 10, Column (d).
(24) Long-Term 10 Cost or Other Basis 10E $ <Enter> Enter the amount from Part II, Line 10, Column (e).
(25) Long-Term 10 Adjustments 10G $ <Enter> +/- Enter the amount from Part II, Line 10, Column (g).
(26) Long-Term Capital Gain/Loss - Form 8824 L11 $ <Enter> +/- Enter the amount from Part II, Line 11.
(27) Net Long-Term Capital Gain/Loss Partnership/S Corp L12 $ <Enter> +/- Enter the amount from Part II, Line 12.
(28) Capital Gain Distribution L13 $ <Enter> Enter the amount from Part II, Line 13.
(29) Net Long-Term Capital Gain/Loss L16 $ <Enter> +/- Enter the amount from Part II, Line 16.
(30) Net Short-Term Gain/Loss L17 $ <Enter> +/- Enter the amount from Page 2, Part III, Column 2, Line 17.
(31) Net Long-Term Gain/Loss Total for Year L18A $ <Enter> +/- Enter the amount from Page 2, Part III, Column 2, Line 18a.
(32) Un-Recaptured Sect. 1250 Gain L18B $ <Enter> +/- Enter the amount from Page 2, Part III, Column 2, Line 18b.
(33) 28% Rate Gain L18C $ <Enter> +/- Enter the amount from Page 2, Part III, Column 2, Line 18c.
(34) Total Net Gain/Loss L19 $ <Enter> +/- Enter the amount from Page 2, Part III, Column 2, Line 19.
(35) Add Lines 37, 41, and 42 L43 $ <Enter> Enter the amount from Page 2, Part V, Line 43.

Exhibit 3.24.14-8 
Section 15 Form 4136 (Program 11900)

SECTION 15
Source Document or Record:
Form 4136 - Credit for Federal Tax Paid on Fuels
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "15" .

Note:

Never enter an amount without a corresponding Credit Reference Number (CRN), nor a CRN without a corresponding money amount.

(2) Amount of Claim 1 AMT1(D) $ <Enter> Enter the first amount from column (d).
(3) Credit Reference Number 1 CRN1(E) <Enter> Enter the CRN from column (e) following the first amount.
(4) Amount of Claim 2 AMT2(D) $ <Enter> Enter the second amount from column (d).
(5) Credit Reference Number 2 CRN2(E) <Enter> Enter the CRN from column (e) following the second amount.
(6) Amount of Claim 3 AMT3(D) $ <Enter> Enter the third amount from column (d).
(7) Credit Reference Number 3 CRN3(E) <Enter> Enter the CRN from column (e) following the third amount.
(8) Amount of Claim 4 AMT4(D) $ <Enter> Enter the fourth amount from column (d).
(9) Credit Reference Number 4 CRN4(E) <Enter> Enter the CRN from column (e) following the fourth amount.
(10) Amount of Claim 5 AMT5(D) $ <Enter> Enter the fifth amount from column (d).
(11) Credit Reference Number 5 CRN5(E) <Enter> Enter the CRN from column (e) following the fifth amount.
(12) Amount of Claim 6 AMT6(D) $ <Enter> Enter the sixth amount from column (d).
(13) Credit Reference Number 6 CRN6(E) <Enter> Enter the CRN from column (e) following the sixth amount.
(14) Amount of Claim 7 AMT7(D) $ <Enter> Enter the seventh amount from column (d).
(15) Credit Reference Number 7 CRN7(E) <Enter> Enter the CRN from column (e) following the seventh amount.
(16) Amount of Claim 8 AMT8(D) $ <Enter> Enter the eighth amount from column (d).
(17) Credit Reference Number 8 CRN8(E) <Enter> Enter the CRN from column (e) following the eighth amount.
(18) Amount of Claim 9 AMT9(D) $ <Enter> Enter the ninth amount from column (d).
(19) Credit Reference Number 9 CRN9(E) <Enter> Enter the CRN from column (e) following the ninth amount.
(20) Amount of Claim 10 AMT10(D) $ <Enter> Enter the tenth amount from column (d).
(21) Credit Reference Number 10 CRN10(E) <Enter> Enter the CRN from column (e) following the tenth amount.
(22) Amount of Claim 11 AMT11(D) $ <Enter> Enter the eleventh amount from column (d).
(23) Credit Reference Number 11 CRN11(E) <Enter> Enter the CRN from column (e) following the eleventh amount.
(24) Amount of Claim 12 AMT12(D) $ <Enter> Enter the twelfth amount from column (d).
(25) Credit Reference Number 12 CRN12(E) <Enter> Enter the CRN from column (e) following the twelfth amount.
(26) Amount of Claim 13 AMT13(D) $ <Enter> Enter the thirteenth amount from column (d).
(27) Credit Reference Number 13 CRN13(E) <Enter> Enter the CRN from column (e) following the thirteenth amount.
(28) Amount of Claim 14 AMT14(D) $ <Enter> Enter the fourteenth amount from column (d).
(29) Credit Reference Number 14 CRN14(E) <Enter> Enter the CRN from column (e) following the fourteenth amount.
(30) Amount of Claim 15 AMT15(D) $ <Enter> Enter the fifteenth amount from column (d).
(31) Credit Reference Number 15 CRN15(E) <Enter> Enter the CRN from column (e) following the fifteenth amount.
(32) Amount of Claim 16 AMT16(D) $ <Enter> Enter the sixteenth amount from column (d).
(33) Credit Reference Number 16 CRN16(E) <Enter> Enter the CRN from column (e) following the sixteenth amount.
(34) Amount of Claim 17 AMT17(D) $ <Enter> Enter the seventeenth amount from column (d).
(35) Credit Reference Number 17 CRN17(E) <Enter> Enter the CRN from column (e) following the seventeenth amount.
(36) Amount of Claim 18 AMT18(D) $ <Enter> Enter the eighteenth amount from column (d).
(37) Credit Reference Number 18 CRN18(E) <Enter> Enter the CRN from column (e) following the eighteenth amount.
(38) Amount of Claim 19 AMT19(D) $ <Enter> Enter the nineteenth amount from column (d).
(39) Credit Reference Number 19 CRN19(E) <Enter> Enter the CRN from column (e) following the nineteenth amount.
(40) Amount of Claim 20 AMT20(D) $ <Enter> Enter the twentieth amount from column (d).
(41) Credit Reference Number 20 CRN20(E) <Enter> Enter the CRN from column (e) following the twentieth amount.

Exhibit 3.24.14-9 
Section 20 Form 8913 (Programs 11900 and 11910)

Reminder:

Only transcribe this section for TY2006 returns.

SECTION 20
Source Document or Record:
Form 8913 - Credit for Federal Telephone Excise Tax Paid
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "20" .
(2) Tax Refund 15(D) <Enter> Enter the amount from line 15, column (d).
(3) Interest on Tax Refund 15(E) <Enter> Enter the amount from line 15, column (e).

Exhibit 3.24.14-10 
Section 21 Form 8941 (Program 11900)

Section 21
Form 8941 - Credit for Small Employer Health Insurance Premiums
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen: otherwise enter "21" .
(2) Number of Individuals Employed L1A <Enter> Enter from Form 8941, Line 1a.

Note:

If greater than 9999, enter 9999.

(3) EIN L1B <Enter> Enter the EIN from Form 8941, Line 1b.
(4) Number of Full Time Employees LN2 <Enter> Enter from Line 2.

Note:

Round to the next lowest whole number if not otherwise a whole number.

(5) Average Annual Wages LN3 $ <Enter> Enter amount from Line 3.
(6) Health Insurance Premium Paid LN4 $ <Enter> Enter amount from Line 4.
(7) Premium You Would Have Paid LN5 $ <Enter> Enter amount from Line 5.
(8) Premium Subsidies Paid L10 $ <Enter> Enter amount from Line 10.
(9) Number of Employees with Premiums L13 <Enter> Enter from Line 13.

Note:

If greater than 9999, enter 9999.

(10) Number of Full Time Employees with Premiums Paid Under Qualified Arrangement L14 <Enter> Enter amount from Line 14.
(11) Credit for Small Employer L15 $ <Enter> Enter the amount from Line 15.
(12) Sum of 12 and 15 L16 $ <Enter> Enter amount from Line 16.
(13) Amount Allocated to Patrons L17 $ <Enter> Enter the amount from Line 17.
(14) Cooperatives, Estates, Trusts Credit L18 $ <Enter> Enter amount from Line 18.

Exhibit 3.24.14-11 
Section 22 Form 5884–B (Program 11900)

Section 22
Form 5884–B - New Hire Retention Credit
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number Sect: <Enter> Press ENTER if already present on the screen; otherwise enter 22.
(2) Total of Line 9 Column 9a - c L10 $ <Enter> Enter the amount from Line 10.
(3) Number of Retained Workers L11 <Enter> Enter the number from Line 11.

Exhibit 3.24.14-12 
Section 23 Form 3800 (Program 11900)

Section 23
Form 3800 - General Business Credit
Elem. No. Data Element Prompt Fld. Term Instructions
(1) Section Number SECT: <Enter> Press ENTER if already present on the screen; otherwise enter "23" .
(2) General Business Credits Line 1 LN1 $ <Enter> Enter the amount from Line 1.
(3) Passive Activity Credits Allowed LN3 $ <Enter> Enter the amount from Line 3.
(4) Carryforward of General Business Credits LN4 $ <Enter> Enter the amount from Line 4.
(5) Carryback of General Credits LN5 $ <Enter> Enter the amount from Line 5.
(6) Certain Allowable Credits 10B $ <Enter> Enter the amount from Line 10b.
(7) Passive Activity Credit Allowed L24 $ <Enter> Enter the amount from Line 24.
(8) Add lines 17b and 26 L28 $ <Enter> Enter the amount from Line 28.
(9) General Business Credits Line 30 L30 $ <Enter> Enter the amount from Line 30.
(10) Passive Activity Credit Line 32 L32 $ <Enter> Enter the amount from Line 32.
(11) Passive Activity Credits Allowed L33 $ <Enter> Enter the amount from Line 33.
(12) Carryforward of Business Credits Line 34 L34 $ <Enter> Enter the amount from Line 34.
(13) Carryback of Business Credits Line 35 L35 $ <Enter> Enter the amount from Line 35.
(14) Part III Line 1a(c) Investment Credit 1A(C) $ <Enter> Enter the amount from Line 1a(c).
(15) Credit for Increasing Research Activities 1C(C) $ <Enter> Enter the amount from Line 1c(c).
(16) Low Income Housing Credit 1D(C) $ <Enter> Enter the amount from Line 1d(c).
(17) Disabled Access Credit 1E(C) $ <Enter> Enter the amount from Line 1e(c).

Exhibit 3.24.14-13 
Section 24 Form 3800 (Program 11900)

Section 24
Form 3800 - General Business Credit
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise enter "24" .
(2) Renewable Electricity Production Credit 1F(C) $ <Enter> Enter the amount from line 1f(c).
(3) Indian Employment Credit 1G(C) $ <Enter> Enter the amount from Line 1g(c).
(4) Orphan Drug Credit 1H(C) $ <Enter> Enter the amount from Line 1h(c).
(5) New Markets Credit 1I(C) $ <Enter> Enter the amount from Line 1i(c).
(6) Small Employer Pension Plan 1J(C) $ <Enter> Enter the amount from Line 1j(c).
(7) Employer - Provided Child Care 1K(C) $ <Enter> Enter the amount from Line 1k(c).
(8) Bio-diesel & Renewable Diesel Fuels 1L(C) $ <Enter> Enter the amount from Line 1l(c).
(9) Low Sulfur Diesel Fuel Production 1M(C) $ <Enter> Enter the amount from Line 1m(c).
(10) Distilled Spirits Credit 1N(C) $ <Enter> Enter the amount from Line 1n(c).
(11) Non-Conventional Source Fuel Credit 1O(C) $ <Enter> Enter the amount from Line 1o(c).
(12) Energy Efficient Home Credit 1P(C) $ <Enter> Enter the amount from Line 1p(c).
(13) Energy Efficient Appliance Credit 1Q(C) $ <Enter> Enter the amount from Line 1q(c).
(14) Alternative Motor Vehicle Credit 1R(C) $ <Enter> Enter the amount from Line 1r(c).
(15) Alternative Fuel Vehicle Refueling Property 1S(C) $ <Enter> Enter the amount from Line 1s(c).
(16) Mine Rescue Team Training Credit 1U(C) $ <Enter> Enter the amount from Line 1u(c).
(17) Agricultural Chemicals Security Credit 1V(C) $ <Enter> Enter the amount from Line 1v(c).
(18) Credit for Employer Differential Wage Payments 1W(C) $ <Enter> Enter the amount from Line 1w(c).

Exhibit 3.24.14-14 
Section 25 Form 3800 (Program 11900)

Section 25
Form 3800 - General Business Credit
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> ENTER if already present on the screen; otherwise enter "25" .
(2) Carbon Dioxide Sequestration 1X(C) $ <Enter> Enter the amount from Line 1x(c).
(3) Qualified Plug-in Electric Drive Motor Vehicle 1Y(C) $ <Enter> Enter the amount from Line 1y(c).
(4) Qualified Plug-in Electric Vehicle Credit 1Z(C) $ <Enter> Enter the amount from Line 1z(c).
(5) New Hire Retention Credit 1AA(C) $ <Enter> Enter the amount from Line 1aa(c).
(6) General Credits - Electing Large Partnership 1BB(C) $ <Enter> Enter the amount from Line 1bb(c).
(7) Other 1ZZ(C) $ <Enter> Enter the amount from Line 1zz(c).
(8) Amount from Form 8844 L3(C) $ <Enter> Enter the amount from Line 3(c).
(9) Investment Credit 4A(C) $ <Enter> Enter the amount from Line 4a(c).
(10) Work Opportunity Credit 4B(C) $ <Enter> Enter the amount from Line 4b(c).
(11) Alcohol & Cellulosic Bio- Fuels Credit 4C(C) $ <Enter> Enter the amount from Line 4c(c).
(12) Low - Income Housing Credit 4D(C) $ <Enter> Enter the amount from Line 4d(c).
(13) Renewable Electric /Coal Production Credit 4E(C) $ <Enter> Enter the amount from Line 4e(c).
(14) Employer Social Security & Medicare 4F(C) $ <Enter> Enter the amount from Line 4f(c).
(15) Qualified Railroad Truck Maintenance 4G(C) $ <Enter> Enter the amount from Line 4g(c).
(16) Small Employer Health Insurance 4H(C) $ <Enter> Enter the amount from Line 4h(c).
(17) Other 4Z(C) $ <Enter> Enter the amount from Line 4z(c).

Exhibit 3.24.14-15 
Section 28 Form 8960 (Program 11900)

Section 28
Source Document or Record:
Form 8960 - Net Investment Income Tax
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Section "28" will always be generated. No entry is required.
(2) Investment Income CKBX <Enter> Enter the following:
a. "0" if No boxes are checked.
b. "1" if Section 6013(g) election box is checked.
c. "2" if Reg. section 1.1411-10(g) box is checked.
d. "3" if both boxes are checked.
(3) Taxable Interest LN1 $ <Enter> Enter the amount from Part I, line 1.
(4) Ordinary Dividends LN2 $ <Enter> Enter the amount from Part I, line 2.
(5) Annuities LN3 $ <Enter> Enter the amount from Part I, line 3.
(6) Rental Real Estate, Royalties, Partnerships, S-Corp, Trusts, Etc. L4A $ <Enter>
+/-
Enter the amount from Part I, line 4a.
(7) Adjustments for Net Income or Loss L4B $ <Enter>
+/-
Enter the amount from Part I, line 4b.
(8) Net Gains from Disposition L5A $ <Enter>
+/-
Enter the amount from Part I, line 5a.
(9) Net Gain or Loss L5B $ <Enter>
+/-
Enter the amount from Part I, line 5b.
(10) Adjustment from Disposition of Partnership Interest/ S-Corp Stock L5C $ <Enter>
+/-
Enter the amount from Part I, line 5c.
(11) Changes to Investment Income LN6 $ <Enter>
+/-
Enter the amount from Part I, line 6.
(12) Other Modifications to Investment Income LN7 $ <Enter>
+/-
Enter the amount from Part I, line 7.
(13) Total Investment Income LN8 $ <Enter>
+/-
Enter the amount from Part I, line 8.
(14) Investment Interest Expenses L9A $ <Enter> Enter the amount from Part II, line 9a.
(15) State Income Tax L9B $ <Enter> Enter the amount from Part II, line 9b.
(16) Miscellaneous Investment Expenses L9C $ <Enter> Enter the amount from Part II, line 9c.
(17) Additional Modifications L10 $ <Enter> Enter the amount from Part II, line 10.
(18) Total Deductions and Modifications L11 $ <Enter> Enter the amount from Part II, line 11.
(19) Deductions for Distributions of Net Investment Income L18B $ <Enter> Enter the amount from Part III, line 18b.
(20) Adjusted Gross Income Tax L19A $ <Enter>
+/-
Enter the amount from Part III, line 19a.
(21) Enter Smaller of Line 18c or Line 19c L20 $ <Enter> Enter the amount from Part III, line 20.
(22) Net Investment Income Tax L21 $ <Enter> Enter the amount from Part III, line 21.

Exhibit 3.24.14-16 
Section 01 Form 1041-QFT/Form 1041-N (Program 11910)

SECTION 01
Source Document or Record:
Form 1041-QFT/Form 1041-N
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, verify that it matches the document being entered.
(3) Name Control NC <Enter> Enter the Name Control.
(4) EIN EIN <Enter> Enter the EIN from the EIN box.
(5) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(6) Street Key STREET KEY <Enter> Enter the Street Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.

(7) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.

Note:

If the address is the same as on the previous return, press <Enter> only. The entry will be duplicated from the previous return.

(8) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right portion of the return.
(9) Condition Codes CC <Enter> Enter the edited characters from the dotted portion of Line 1a.
(10) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(11) ERS Action Code ACTCD <Enter> Enter the edited digits from the lower left margin.
(12) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(13) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(14) Street Address ADD <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.


Note:

Ogden Submission Processing Center (OSPC) only.

(15) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, ONLY enter the foreign country code.

(16) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, enter a period (.) in this field.

(17) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

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

(18) Number of QFTs LN4 <Enter> If Form 1041-QFT, enter the digits from line 4; otherwise, press <Enter>.

Exhibit 3.24.14-17 
Section 03 Form 1041–QFT/Form 1041–N (Program 11910)

SECTION 03
Source Document or Record:
Form 1041–QFT/Form 1041–N
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 an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document ( Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Interest Income L1A $ <Enter> Enter the amount from line 1a.
(4) Ordinary Dividends L2A $ <Enter> Enter the amount from line 2a.
(5) Qualified Dividends L2B $ <Enter> Enter the amount from line 2b.
(6) Capital Gain/Loss LN3 $ <Enter>
MINUS (−)
Enter the amount from line 3.
(7) Other Income/Loss LN4 $ <Enter>
MINUS (−)
Enter the amount from line 4.
(8) Total Income/Loss LN5 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 5.
(9) Taxes LN6 $ <Enter> Enter the amount from line 6.
(10) Trustee Fees LN7 $ <Enter> Enter the amount from line 7.
(11) Attorney, Accountant, and Return Preparer Fees LN8 $ <Enter> Enter the amount from line 8.
(12) Other Deductions LN9 $ <Enter> Enter the amount from line 9.
(13) Allowable Miscellaneous Itemized Deductions L10 $ <Enter> Enter the amount from line 10.
(14) Total Deductions L11 $ <Enter> Enter the amount from line 11.
(15) Taxable Income L12 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 12.

Note:

Data for prompts " ES-1" through "ES-7" will no longer appear on an attached edit sheet. Instead, this data will be coded in the margin to the left of Line 9 in the following format: "X-Y" where X represents the edit sheet line number and Y represents the data to be entered.


Examples:
Edited DataEnter on Screen
1-235Enter 235 for ES-1
6–1Enter 1 for ES-6
7–1Enter 1 for ES-7
(16) Audit Code ES-1 <Enter> Enter the code from the margin to the left of the deduction area.
(17) ESBT Indicator ES-2 <Enter> Enter the code from the margin to the left of the deduction area.
(18) Pooled Income Indicator ES-3 <Enter> Enter the code from the margin to the left of the deduction area.
(19) Penalty/Interest Code ES-4 <Enter> Enter the code from the margin to the left of the deduction area.
(20) Missing Schedule Code ES-5 <Enter> Enter the code from the margin to the left of the deduction area.
(21) Installment Sales Indicator ES-6 <Enter> Enter the code from the margin to the left of the deduction area.
(22) Historic Structure Code ES-7 <Enter> Enter the code from the margin to the left of the deduction area.

Exhibit 3.24.14-18 
Section 04 Form 1041-QFT/Form 1041-N (Program 11910)

SECTION 04
Source Document or Record:
Form 1041-QFT/1041-N
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" .
(2) QFT Tax L13 <Enter> Enter the amount from line 13.
(3) Credits L14 <Enter> Enter the amount from line 14.
(4) Net Investment Income Tax (NIIT) (from Form 8960, Line 21) L16 <Enter> Enter the amount from line 16 (Form 1041-QFT only).

Note:

Form 1041-N is NOTsubject to NIIT. Press <Enter> only.

(5) Total Tax Taxpayer L17 <Enter> Enter the amount from line 17.
(6) Federal Telephone Excise Tax 16... <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 16; otherwise, press <Enter>.
(7) Total Payments L18 <Enter> Enter the amount from line 18.
(8) Tax Due/Overpayment 19/20 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 19 or line 20 as follows:
(a) Enter the amount from line 19, if present, and press <Enter>.
(b) If there is no entry on line 19, enter the amount from line 20 and press MINUS(-).
This is a MUST ENTER field.
(9) Credit Elect 21A <Enter> Enter the amount from line 21a.
(10) Refund Amount 21B <Enter> Enter the amount from line 21b.
(11) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked. Otherwise, press <Enter>.
(12) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(13) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(14) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Exhibit 3.24.14-19 
Section 10 Form 1041-QFT/1041-N, Schedule D (Program 11910)

Exhibit 3.24.14-7.

Exhibit 3.24.14-20 
Section 20 Form 8913 (Program 11910)

Exhibit 3.24.14-9.

Exhibit 3.24.14-21 
Section 23 Form 3800 (Program 11910)

Exhibit 3.24.14-12.

Exhibit 3.24.14-22 
Section 24 Form 3800 (Program 11910)

Exhibit 3.24.14-13.

Exhibit 3.24.14-23 
Section 25 Form 3800 (Program 11910)

Exhibit 3.24.14-14.

Exhibit 3.24.14-24 
Section 28 Form 8960 (Program 11910)

Exhibit 3.24.14-15.


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