Part 3. Submission Processing

Chapter 24. ISRP System

Section 15. Partnership Return of Income

3.24.15  Partnership Return of Income

Manual Transmittal

October 23, 2012

Purpose

(1) This transmits revised IRM 3.24.15, ISRP System, Partnership Return of Income..

Material Changes

(1) Updated Signature to reflect Paul J. Mamo, replacing Jerald H. Heschel.

(2) Exhibit 3.24.15-2, Section 01 Form 1065, Element (20), note added for clarification.

(3) Exhibit 3.24.15-3, Section 03 Form 1065, Element (5), Technical Termination updated to provide clarification, per SERP Internal Revenue Manual (IRM) Procedural Update (IPU) 12U1434.

(4) Exhibit 3.24.15-3, Section 03 Form 1065, Element (7), elimination of Merchant Card and Third party payments line 7, line 8 renumbered as line 7, updating instructions. Line 9 renumbered updating instructions with remaining elements being renumbered, per WRN dated 06/21/2012.

(5) Exhibit 3.24.15-5, Section 06 Form 1065, Element (14), added number of attached Forms 5471.

(6) Exhibit 3.24.15-7, Section 08 Form 1065, Element (3), updated to state Line 9, Schedule F, per IPU 12U0505.

(7) Addition of new Exhibit 3.24.15-8, Section 10, Schedule D, per WRN dated 06/21/2012.

(8) Exhibit 3.24.15-11, Section 21 Form 8941, updated Element (2), added Element (3) for Employer Identification Number (EIN) from Form 8941, renumbering subsequent elements.

(9) Exhibit 3.24.15-13, Section 01 Form 1065-B, Element (19), note added for clarification.

(10) Exhibit 3.24.15-18, Section 08 Form 1065-B, Element (3), updated to state Line 9, Schedule F, per IPU 12U0594,

(11) Various editorial changes throughout text.

Effect on Other Documents

IRM 3.24.15, dated October 25, 2011, (effective date January 1, 2012), is superseded. The following IRM also incorporates IPUs 12U0505 (effective 2/28/2012), 12U0594 (effective 3/7/2012), and 12U1434 (effective 7/27/2012).

Audience

Data Conversion Operations

Effective Date

(01-01-2013)

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

3.24.15.1  (01-01-2013)
Introduction

  1. This chapter provides instructions for entering and verifying data from control documents and Form 1065 U.S. Partnership Returns of Income 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.

3.24.15.1.1  (01-01-2013)
Control Documents

  1. Following are the control document(s) from which data may be transcribed:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control Slip

3.24.15.1.2  (01-01-2013)
Source Documents

  1. Following are the source document(s) from which data may be transcribed:

    1. Form 1065, U.S. Partnership Return of Income

    2. Form 1065-B, U.S. Return of Income for Electing Large Partnerships

3.24.15.1.3  (01-01-2013)
Forms/Program Numbers/Tax Class & Doc. Codes


  1. FORMS     		PROGRAM NUMBERS TAX CLASS & DOC. CODES
    Form 1065 12200 265, 267
    Form 1065-B 12220 268

3.24.15.1.4  (01-01-2013)
Required Sections

  1. Section 01 will be entered and verified in all cases. Sections 05 through 08 will be entered and verified if data is present. Section 03 will be verified if it fails to zero balance.

3.24.15.2  (01-01-2013)
Yes/No Check Boxes

  1. Enter as follows:

    1. "1" if the "yes" box is checked.

    2. "2" if the "no" box is checked.

    3. "3" if both boxes are checked.

3.24.15.3  (01-01-2013)
Privacy Impact Assessment (PIA)/Northern American Industry Classification System (NAICS) Code

  1. Enter the PIA/NAICS code exactly as shown except as follows.

  2. If more than one code is present, enter the first one.

  3. If the code is other than 4 or 6 digits, enter zero (0).

  4. If there are any illegible digits, enter zero (0)

3.24.15.4  (01-01-2013)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.15-1 
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 Alphanumeric 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 1332-from the "Document Locator No." box.
(c) Form 3893-from box 2.
(d) The 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, Form 1332-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, Form 1332 - 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 - shown as the "Total" or if adjusted, as the " Adjusted Total" .
(b) Form 3893 - from box 5.
(c) ENTER DOLLARS AND CENTS.
(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 a Form 3893, enter the digit from box 12 (current or otherwise).

Reminder:

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 a "2" if:
(a) Form 813, Form 1332 - "RPS" is edited or stamped in the upper center margin, or "RRPS" is in the block header of Form 1332.
(b) Form 3893 - box 13 is checked.

Exhibit 3.24.15-2 
Section 01 Form 1065 and Edit Sheet (Program 12200)

SECTION 01
Source Document or Record:
Form 1065 and Edit Sheet
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 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) Employer Identification Number (EIN) EIN   Enter the EIN from the preprinted label or from EIN, Box D.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.

Note:

If "SR" is edited in the top left portion of the return between the form number and form title, enter an "N" . Do "NOT" enter the address even if prompted.

(7) Street Key STREET KEY <Enter> Enter Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right corner of the return.
(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.

Note:

Ogden Submission Processing Center (OSPC) only.
(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 of the return.

Caution:

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

(14) 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.
(15) 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.
(16) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CCC <Enter> Enter the edited codes from the dotted portion of Line 1a.
If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element.
If a "G" Condition Code and the document is a remittance, press <F6> and proceed to Section 03.
(18) Tax Period Beginning Date YRBEGDT <Enter> Enter tax period beginning (in MMDDYY format) when edited to the left of Form 1065 title area at the top of the form.
(19) Principal Industry/
NAICS Codes 		BOXC <Enter> Enter the underlined code in the upper right corner of the label. If no code is underlined, enter from Box C.
If "SR" is edited above "Form 1065" in the upper left portion of the return, press <Enter>.
(20) Date Business Started BOXE <Enter> Enter the date shown or edited from Box "E" in YYYYMM format. All six digits must be entered.
If "SR" is edited above "Form 1065" in the upper left portion of the return, press <Enter>.

Note:

If Date Business Started is incomplete or missing, press <Enter>.
(21) Number of Schedules K-1 LNI <Enter> Enter from Line I.
If "SR" is edited above "Form 1065" in the upper left portion of the return:
(a) and this is a non-remittance return, end the document after this element.
(b) and this is a remittance return, press <F6> after this element and continue to Section 03.
(22) Schedule C and M-3 Checkbox BOXJ <Enter> Enter a "1" if the box is checked on line J.
(23) Salary and Wage Code L9RT <Enter> Enter the edited "1" from the right of Line 9.
(24) EPMF Code 19RT <Enter> Enter the edited digit from the right of Line 19.

Note:

Data for prompts " ES-1" through "ES-6" will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in " X-Y" format: where "X" represents the edit sheet line number and "Y" represents the data to be transcribed.


Examples:
Edited DataEnter on Screen
1-235Enter "235 " for prompt "ES-1"
6-1Enter "1" for prompt "ES-6"
(25) Audit Codes ES-1 <Enter> Enter from the margin to the left of the Deductions section.

Note:

Up to nine (9) one-digit audit codes can be transcribed.
(26) Special Income Code ES-2 <Enter> Enter from the margin to the left of the Deductions section.
(27) Installment Sales Indicator ES-3 <Enter> Enter from the margin to the left of the Deductions section.
(28) Non-Recourse Loan Code ES-4 <Enter> Enter from the margin to the left of the Deductions section.
(29) Missing Information Code ES-5 <Enter> Enter from the margin to the left of the Deductions section.
(30) Historic Structure Code ES-6 <Enter> Enter from the margin to the left of the Deductions section.
(31) ERS - Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.15-3 
Section 03 Form 1065 (Program 12200)

SECTION 03
Source Document or Record:
Form 1065
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 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.
(c) This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.
If "SR" is edited above "Form 1065" in the upper left portion of the return, end the document after this element.
(3) Total Assets BOXF $ <Enter>
MINUS (−) 		Enter the amount from Box F.
(4) Initial Return Code BOXG1 <Enter> Enter the edited "2" from the left of line G1.
(5) Technical Termination 1/2 BOXG6 <Enter> Enter a "1" if one of the following combinations of boxes in line G are checked:
(a) box 6, or
(b) boxes 6 and 1, or
(c) boxes 6 and 2, or
(d) boxes 6, 1, and 2.

Note:

Any other combinations, or if all boxes are checked or blank, press <Enter>.
(6) Accounting Method BOXH <Enter> Enter "1" , "2" or "3" representing the box checked on line H.

Note:

If more than one or no box is checked, press <Enter>.
         
(7) Gross Receipts or Sales L1A $ <Enter>
MINUS (−) 		Enter the amount from Line 1a.
(8) Returns and Allowances L1B $ <Enter>
MINUS (−) 		Enter the amount from Line 1b.
(9) Cost of Goods Sold L2 $ <Enter>
MINUS (−) 		Enter the amount from Line 2.
(10) Ordinary Income (Loss) L4 $ <Enter>
MINUS (−) 		Enter the amount from Line 4.
(11) Net Farm Profit (Loss) L5 $ <Enter>
MINUS (−) 		Enter the amount from Line 5.
(12) Net Ordinary Gain (Loss) L6 $ <Enter>
MINUS (−) 		Enter the amount from Line 6.
(13) Other Income (Loss) L7 $ <Enter>
MINUS (−) 		Enter the amount from Line 7.
(14) Total Income (Loss) L8 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 8.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no keying errors, press <F7> to continue.

Exhibit 3.24.15-4 
Section 05 Form 1065 (Program 12200)

SECTION 05
Source Document or Record:
Form 1065
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) Salary and Wages LN9 $ <Enter> Enter the amount from Line 9.
(3) Payments to Partners L10 $ <Enter> Enter the amount from Line 10.
(4) Repairs/Maintenance L11 $ <Enter>
MINUS (−) 		Enter the amount from Line 11.
(5) Bad Debts L12 $ <Enter>
MINUS (−) 		Enter the amount from Line 12.
(6) Rent L13 $ <Enter> Enter the amount from Line 13.
(7) Taxes L14 $ <Enter> Enter the amount from Line 14.
(8) Interest L15 $ <Enter> Enter the amount from Line 15.
(9) Depreciation Deduction 16C $ <Enter>
MINUS (−) 		Enter the amount from Line 16c.
(10) Depletion Deduction L17 $ <Enter>
MINUS (−) 		Enter the amount from Line 17.
(11) Retirement Plans L18 $ <Enter>
MINUS (−) 		Enter the amount from Line 18.
(12) Employment Benefit Program L19 $ <Enter>
MINUS (−) 		Enter the amount from Line 19.
(13) Other Deductions L20 $ <Enter>
MINUS (−) 		Enter the amount from Line 20.
(14) Total Deductions L21 $ <Enter>
MINUS (−) 		Enter the amount from Line 21.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

(15) Ordinary Income (Loss) L22 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 22.
(16) Federal Telephone Excise Tax Paid 22... <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 22; otherwise, press <Enter>.
(17) 3.5% Write-in Tax 22XTRA <Enter> Enter the amount edited in the right margin next to line 22.
(18) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the " Yes" box is checked; otherwise, press <Enter>.
(19) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(20) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(21) Preparer's Telephone # TEL# <Enter> Enter preparer's telephone number.

Exhibit 3.24.15-5 
Section 06 Form 1065, Schedule B (Program 12200)

SECTION 06
Source Document or Record:
Form 1065 SCHEDULE B
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) What Type of Partnership SCHB1 <Enter>
★★★★★★ 		Enter "1" thru "6" representing the box checked or "3" if edited next to any of the check-boxes.
Enter "1" for a, and "2" for b, etc.

Note:

If more than one box is checked, enter the digit representing the first box checked.
If there is no entry, press <F7> to override the " MUST ENTER" message.

(3) Any Partners, Partnerships? LN2 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 2.
(4) Ownership Foreign Entity 50% L3A <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3a.
(5) Ownership Individual Estate 50% L3B <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3b.
(6) Ownership Foreign/Domestic Corporation 50% L4A <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 4a.
(7) Ownership of Foreign Partnership / Trust L4B <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 4b.
(8) Partnership Level Top Treatment Election LN5 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 5.
(9) Was there a Distribution of Property 12A <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 12a.
(10) Number of 8858s Attached L15 <Enter> Enter the number from Schedule B, line 15.
(11) Number of 8805s Attached L16 <Enter> Enter the number from Schedule B, line 16.
(12) Does Partnership Have Foreign Partners 16Y/N <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 16.
(13) Number of 8865s Attached L17 <Enter> Enter the number from Schedule B, line 17.
(14) Number of 5471s Attached L19 <Enter> Enter the number from Schedule B, line 19.

Exhibit 3.24.15-6 
Section 07 Form 1065, Schedule K, L, M (Program 12200)

SECTION 07
Source Document or Record:
Form 1065, SCHEDULE K, L , M
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "07" .
(2) Net Income from Rental Real Estate Activity SCH-K2 $ <Enter>
MINUS (−) 		Enter the amount from Line 2, Schedule K.
(3) Gross Income from Other Rental L3A $ <Enter>
MINUS (−) 		Enter the amount from Line 3a, Schedule K.
(4) Balance Net Income L3C $ <Enter>
MINUS (−) 		Enter the amount from line 3c, Schedule K.
(5) Interest Income LN5 $ <Enter>
MINUS (−) 		Enter the amount from line 5, Schedule K.
(6) Dividend Income L6A $ <Enter>
MINUS (−) 		Enter the amount from line 6a, Schedule K.
(7) Royalty Income LN7 $ <Enter>
MINUS (−) 		Enter the amount from line 7, Schedule K.
(8) Net Long Term Capital Gain/Loss L9A $ <Enter>
MINUS (−) 		Enter the amount from line 9a, Schedule K.
(9) Net Gain/Loss Section 1231 L10 $ <Enter>
MINUS (−) 		Enter the amount from line 10, Schedule K.
(10) Other Income/Loss L11 $ <Enter>
MINUS (−) 		Enter the amount from line 11, Schedule K.
(11) LIH Credit Section 42(j)(5) 15A $ <Enter>
MINUS (−) 		Enter the amount from line 15a, Schedule K.
(12) Other LIH Credits 15B $ <Enter>
MINUS (−) 		Enter the amount from line 15b, Schedule K.
(13) Qualified Rehabilitation Expenditure 15C $ <Enter>
MINUS (-) 		Enter the amount from line 15c, Schedule K.
(14) Foreign Gross Passive Income 16D $ <Enter>
MINUS (−) 		Enter the amount from Line 16d, Schedule K.
(15) Foreign Gross Income 16F $ <Enter>
MINUS (−) 		Enter the amount from Line 16f, Schedule K.
(16) Interest Expense 16G $ <Enter>
MINUS (−) 		Enter the amount from Line 16g, Schedule K.
(17) Deductions Other 16H $ <Enter>
MINUS (−) 		Enter the amount from Line 16h, Schedule K.
(18) Deductions Passive 16I $ <Enter>
MINUS (−) 		Enter the amount from Line 16i, Schedule K.
(19) Deductions General Limitation 16K $ <Enter>
MINUS (−) 		Enter the amount from Line 16k, Schedule K.
(20) Total Foreign Taxes 16L $ <Enter>
MINUS (−) 		Enter the amount from Line 16l, Schedule K.
(21) Reduction in Taxes 16M $ <Enter>
MINUS (−) 		Enter the amount from Line 16m, Schedule K.
(22) Mortgages, Notes, Bonds 1 Year or More PG5-19B (D) $ <Enter>
MINUS (−) 		Enter the amount from Line 19b, Col. D., Schedule L.
(23) Partners Capital Accounts End of Year M2-L9 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 9, Schedule M2.

Exhibit 3.24.15-7 
Section 08 Form 1065, Schedule F, Form 8825 (Program 12200)

SECTION 08
Source Document or Record:
Form 1065 , SCHEDULE F, Form 8825
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "08" .
(2) Gross Farm Income Cash SCH-F1C $ <Enter>
MINUS (−) 		Enter the amount from Line 1c, Schedule F.
(3) Gross Other Farm Income Cash 9...$ <Enter>
MINUS (−) 		Enter the edited amount from the dotted portion of Line 9, Schedule F.
(4) Gross Rental Income 8825-18A $ <Enter> Enter the amount from line 18A, Form 8825.

Exhibit 3.24.15-8 
Section 10 Form 1065, Schedule D, (Program 12200)

Section 10
Source Document or Record:
Form 1065, Schedule D
Elem. No. Section Number Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise, enter "10" .
(2) Part I, Line 1, Short Term Sales Price L1D <Enter> Enter the amount from line 1, Column (d).
(3) Part I, Line 1, Short Term Cost or other basis L1E <Enter> Enter the amount from line 1, Column (e).
(4) Part I, Line 2, short Term Sales Price L2D <Enter> Enter the amount from line 2, Column (d).
(5) Part I, Line 2, Short Term Cost or other basis L2E <Enter> Enter the amount from line 2, Column (e).
(6) Part I, Line 3, Short Term Sales Price L3D <Enter> Enter the amount from line 3, Column (d).
(7) Part I, Line 3, Short Term Cost or other basis L3E <Enter> Enter the amount from line 3, Column (e).
(8) Part II, Line 8, Long Term Sales Price L8D <Enter> Enter the amount from line 8, Column (d).
(9) Part II, Line 8, Long Term Cost or other basis L8E <Enter> Enter the amount from line 8, Column (e).
(10) Part II, Line 9, Long Term Sales Price L9D <Enter> Enter the amount from line 9, Column (d).
(11) Part II, Line 9, Long Term Cost or other basis L9E <Enter> Enter the amount from line 9, Column (e).
(12) Part II, Line 10, Long Term Sales Price L10D <Enter> Enter the amount from line 10, Column (d).
(13) Part II, Line 10, Long Term Cost or other basis L10E <Enter> Enter the amount from line 10, column (e).
(14) Capital Gains Distribution L14 <Enter> Enter the amount from Line 14.

Exhibit 3.24.15-9 
Section 14 Form 1125-A

Section 14
Form 1125-A
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number Sect: <Enter> Press ENTER if already present on the screen; otherwise enter "14"
(2) Beginning Inventory L1 $ <Enter>
MINUS(–) 		Enter the amount from Line 1.
(3) Purchases L2 $ <Enter> Enter the amount from Line 2.
(4) Total L6 $ <Enter>
MINUS(–) 		Enter the amount from Line 6.
(5) Ending Inventory L7 $ <Enter>
MINUS(–) 		Enter the amount from Line 7.

Exhibit 3.24.15-10 
Section 20 Form 8913

Reminder:

Only transcribe this section for TY2006 returns.

SECTION 20
Source Document or Record:
Form 8913
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 3.24.15-11 
Section 21 Form 8941 (Program 12200)

(1) Follow the procedures below when inputting Form 8941.

Section 21
Form 8941
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 the number from Form 8941, Line 1a.

Note:

If more than 99, enter 99
(3) EIN L1B <Enter> Enter the EIN from Form 8941, Line 1b.
(4) Number of full time employees LN2 <Enter> Enter the number from Form 8941, Line 2.

Note:

Round to next lowest whole number, if not otherwise a whole number.
(5) Average annual wages LN3 $ <Enter> Enter the amount from Form 8941, Line 3.
(6) Health insurance premiums paid LN4 $ <Enter> Enter the amount from Form 8941, Line 4.
(7) Premiums you would have paid LN5 $ <Enter> Enter the amount from Form 8941, Line 5.
(8) Premium Subsidies Paid L10 $ <Enter> Enter the amount from Form 8941, Line 10.
(9) Number of Employees With Premiums Paid Under Qualified Arrangement L13 <Enter> Enter the number from Form 8941, Line 13.

Note:

If more than 99, enter 99
(10) Number of Full Time Employees With Premiums Paid Under Qualified Arrangement L14 <Enter> Enter the number from Form 8941, Line 14.
(11) Credit for Small Employer L15 $ <Enter> Enter the amount from Form 8941 , Line 15.
(12) Sum of 12 and 15 L16 $ <Enter> Enter the amount from Form 8941, Line 16.
(13) Cooperatives, Estates, Trusts credit L18$ <Enter> Enter the amount from Form 8941, Line 18.

Exhibit 3.24.15-12 
Section 22 Form 5884-B

Section 22
Form 5884-B
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, Columns 9a - c L10 $ <Enter> Enter the amount from line 10.
(3) Number of Retained Workers L11 <Enter> Enter the number from line 11.

Exhibit 3.24.15-13 
Section 01 Form 1065-B and Edit Sheet (Program 12220)

SECTION 01
Source Document or Record:
Form 1065-B and Edit Sheet
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 the last two digits of the 13 digit DLN from the upper portion of the form.
(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) EIN EIN <Enter> Enter the EIN from the preprinted label or from EIN, Box D.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.

Note:

If "SR" is edited above "Form 1065-B" in the upper left portion of the return, enter an "N" .

(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 edited tax period from the upper right corner of the return.
(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.

Note:

OSPC processing instructions only.
(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 of the return.

Caution:

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

(14) 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.
(15) 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.
(16) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CCC <Enter> Enter the edited codes from the upper middle margin.
(a) If a "G" Condition Code is present, and the document is a non-remittance , end the document after this element.
(b) If a " G" Condition Code and the document is a remittance , press <F6> and continue to Section 03.
(18) Principal Industry/
NAICS Codes 		BOXC <Enter> Enter the underlined code in the upper right corner of the label. If no code is underlined, enter from Box C.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press <Enter>.
(19) Date Business Started BOXE <Enter> Enter the date shown or edited from Box E in YYYYMM format.
All 6 digits must be entered.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press <Enter>.

Note:

If Date Business Started is incomplete or missing, press <Enter>.
(20) Number of Schedules K-1 LNI <Enter> Enter the number from Line I.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return:
(a) and this is a non-remittance return, end the document after this element.
(b) and this is a remittance return, press <F6> after this element and continue to Section 03.
(21) Schedule M-3 Check box BOXJ <Enter> Enter a "1" if the box is checked on line J.
(22) Salary and Wage Code L12RT <Enter> Enter the edited " 1" to the right of Line 12.
(23) EPMF Code 22RT <Enter> Enter the edited digit from the right of Line 22.

Note:

Data for prompts "ES-1" through "ES-6" will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in " X-Y" format: where "X" represents the edit sheet line number and "Y" represents the data to be transcribed.


Examples:
Edited DataEnter on Screen
1-235Enter "235 " for prompt "ES-1"
6-1Enter "1" for prompt "ES-6"
(24) Audit Codes ES-1 <Enter> Enter from the margin to the left of the Deductions section.
(25) Special Income Code ES-2 <Enter> Enter from the margin to the left of the Deductions section.
(26) Installment Sales Indicator ES-3 <Enter> Enter from the margin to the left of the Deductions section.
(27) Non-Recourse Loan Code ES-4 <Enter> Enter from the margin to the left of the Deductions section.
(28) Missing Information Code ES-5 <Enter> Enter from the margin to the left of the Deductions section.
(29) Historic Structure Code ES-6 <Enter> Enter from the margin to the left of the Deductions section.
(30) ERS-Action Code ACTCD ENTER Enter the edited digits from the bottom left margin.

Exhibit 3.24.15-14 
Section 03 Form 1065-B (Program 12220)

SECTION 03
Source Document or Record:
Form 1065-B
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> <Enter> if already present on the screen; otherwise enter "03" .
(2) Remittance 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.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, end document after this element.
(3) Total Assets BOXF $ <Enter>
MINUS (-) 		Enter the amount from box F.
(4) Accounting Method BOXH <Enter>) Enter "1" , "2" , or "3" representing the box checked on line H.

Note:

If more than one box is checked, press <Enter>.
(5) Gross Receipts L1A $ <Enter> Enter the amount from line 1a.
(6) Less Returns and Allowances L1B $ <Enter>
MINUS (-) 		Enter the amount from line 1b.
(7) Cost of Goods Sold L2 $ <Enter>
MINUS (-) 		Enter the amount from line 2.
(8) Net Income/Loss from Rental L4 $ <Enter>
Minus (-) 		Enter the amount from line 4.
(9) Net Income/Loss from Other L5 $ <Enter>
Minus (-) 		Enter the amount from line 5.
(10) Ordinary Income (Loss) L6 $ <Enter>
MINUS (-) 		Enter the amount from line 6.
(11) Net Farm Profit (Loss) L7 $ <Enter>
MINUS (-) 		Enter the amount from line 7.
(12) Excess of Net Gain over Loss L8 $ <Enter>
MINUS (-) 		Enter the amount from line 8.
(13) Net Gain (Loss) Form 4797 L9 $ <Enter>
MINUS (-) 		Enter the amount from line 9.
(14) Other Income (Loss) L10 $ <Enter>
MINUS (-) 		Enter the amount from line 10.
(15) Total Income (Loss) L11 $ <Enter>
MINUS (-)
★★★★★★ 		Enter the amount from line 11.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

Exhibit 3.24.15-15 
Section 05 Form 1065-B (Program 12220)

SECTION 05
Source Document or Record:
Form 1065-B
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) Salary and Wages L12 $ <Enter> Enter the amount from Line 12.
(3) Payments to Partners L13 $ <Enter> Enter the amount from Line 13.
(4) Repairs/Maintenance L14 $ <Enter>
MINUS (−) 		Enter the amount from Line 14.
(5) Bad Debts L15 $ <Enter>
MINUS (−) 		Enter the amount from Line 15.
(6) Rent L16 $ <Enter> Enter the amount from Line 16.
(7) Taxes L17 $ <Enter> Enter the amount from Line 17.
(8) Interest L18 $ <Enter> Enter the amount from Line 18.
(9) Depreciation Deduction 19C $ <Enter>
MINUS (−) 		Enter the amount from Line 19c.
(10) Depletion Deduction L20 $ <Enter>
MINUS (−) 		Enter the amount from Line 20.
(11) Retirement Plans L21 $ <Enter>
MINUS (−) 		Enter the amount from Line 21.
(12) Employment Benefit Program L22 $ <Enter>
MINUS (−) 		Enter the amount from Line 22.
(13) Other Deductions L23 $ <Enter>
MINUS (−) 		Enter the amount from Line 23.
(14) Total Deductions L24 $ <Enter>
MINUS (−) 		Enter the amount from Line 24.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

(15) Taxable Income (Loss) L25 $ <Enter>
MINUS (−)
★★★★★★ 		Enter the amount from Line 25.
(16) Tax L26 <Enter>
★★★★★★ 		Enter the amount from line 26.
(17) Federal Telephone Excise Tax Paid 27... <Enter> For TY2006 returns, enter the amount from the dotted portion next to line 27; otherwise, press <Enter>.
(18) Other Payments L27 <Enter> Enter the amount from line 27.
Enter the amount from line 28 for 2006 returns.
(19) Tax Due/Overpayment 28/29 <Enter>
MINUS (-)
★★★★★★ 		Enter the amount from line 28 or line 29 as follows (lines 30 and 31 for 2006 returns):
(a) Enter the amount from line 28 (line 30 for 2006 returns) and press <Enter>.
(b) If there is no entry on line 28 (line 30 for 2006 returns), enter the amount from line 29 (line 31 for 2006 returns) and press MINUS (-).

Note:

Enter in dollars and cents.

(20) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the " Yes" box is checked; otherwise, press <Enter>.
(21) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(22) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(23) Preparer's Telephone # TEL# <Enter> Enter preparer's telephone number.

Exhibit 3.24.15-16 
Section 06 Form 1065-B (Program 12220)

SECTION 06
Source Document or Record:
Form 1065-B, SCHEDULE A, B
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) Interest PT2L1 $ <Enter>
MINUS (-) 		Enter the amount from line 1, Part II.
(3) Ordinary Dividends L2A $ <Enter>
MINUS (-) 		Enter the amount from line 2a.
(4) Gross Royalties LN3 $ <Enter>
MINUS (-) 		Enter the amount from line 3.
(5) Excess Net Short Long LN4 $ <Enter>
MINUS (-) 		Enter the amount from line 4.
(6) Other Income/Loss LN5 $ <Enter>
MINUS (-) 		Enter the amount from line 5.
(7) Total Income/Loss LN6 $ <Enter>
MINUS (-) 		Enter the amount from line 6.
(8) Interest Expense LN7 $ <Enter>
MINUS (-) 		Enter the amount from line 7.
(9) State/Local Income Tax LN8 $ <Enter>
MINUS (-) 		Enter the amount from line 8.
(10) Charitable Contributions LN9 $ <Enter>
MINUS (-) 		Enter the amount from line 9.
(11) Total Miscellaneous Deductions 10A $ <Enter>
MINUS (-) 		Enter the amount from line 10a.
(12) Deductible Miscellaneous Deductions 10B $ <Enter>
MINUS (-) 		Enter the amount from line 10b.
(13) Other Deductions L11 $ <Enter>
MINUS (-) 		Enter the amount from line 11.
(14) Total Deductions L12 $ <Enter>
MINUS (-) 		Enter the amount from line 12.
(15) Taxable Income/Loss L13 $ <Enter>
MINUS (-)
★★★★★★ 		Enter the amount from line 13.
(16) What Type of Partnership SCHB1 <Enter> Enter "1" thru "6" representing the box checked or the edited character from Schedule B, line 1. Enter "1" for a, "2" for b, etc.

Note:

If more than one box is checked, enter the digit corresponding to the letter representing the first box checked.
(17) Any Partners, Partnerships? LN2 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 2. If both boxes are checked, enter "3."
(18) Did Partnership Own Any Interest in Another Partnership or Foreign Entity? LN3 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3. If both boxes are checked, enter "3."
(19) Does Partnership have any Foreign Partners? LN4 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 4.
(20) Number of 8865s Attached LN9 <Enter> Enter the number from Schedule B, line 9.

Exhibit 3.24.15-17 
Section 07 Form 1065-B (Program 12220)

SECTION 07
Source Document or Record:
Form 1065-B, SCHEDULE K, L , M
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "07" .
(2) Taxable Income/Loss from Trade K 1B1 $ <Enter>
MINUS (−) 		Enter the amount from line 1b(1), Schedule K.
(3) Taxable Income/Loss from Rental 1B2 $ <Enter>
MINUS (−) 		Enter the amount from line 1b(2), Schedule K.
(4) Taxable Income/Loss from other Rental 1B3 $ <Enter>
MINUS (−) 		Enter the amount from line 1b(3), Schedule K.
(5) Taxable Income/Loss from Passive Loss 1D $ <Enter>
MINUS (−) 		Enter the amount from line 1d, Schedule K.
(6) Taxable Income/Loss...Other Activities LN2 $ <Enter>
MINUS (−) 		Enter the amount from line 2, Schedule K.
(7) Net Capital Gain/Loss from Passive Loss Limitation Activities L4A $ <Enter>
MINUS (−) 		Enter the amount from line 4a, Schedule K.
(8) Net Capital Gain/Loss from Other Activities L4B $ <Enter>
MINUS (−) 		Enter the amount from line 4b, Schedule K.
(9) Net Passive Alternative Minimum LN5 $ <Enter>
MINUS (−) 		Enter the amount from line 5, Schedule K.
(10) Net Other Alternative Minimum LN6 $ <Enter>
MINUS (−) 		Enter the amount from line 6, Schedule K.
(11) Guaranteed Payments LN7 $ <Enter>
MINUS (−) 		Enter the amount from line 7, Schedule K.
(12) Income from Discharge of Indebtedness LN8 $ <Enter>
MINUS (−) 		Enter the amount from line 8, Schedule K.
(13) Tax Exempt Interest LN9 $ <Enter>
MINUS (−) 		Enter the amount from line 9, Schedule K.
(14) General Credits L10 $ <Enter>
MINUS (−) 		Enter the amount from line 10, Schedule K.
(15) Low Income Housing Credit L11 $ <Enter>
MINUS (-) 		Enter the amount from line 11, Schedule K.
(16) Rehabilitation Credit L12 $ <Enter>
MINUS (−) 		Enter the amount from Line 12, Schedule K.
(17) Foreign Gross Income - Passive 14D(1) $ <Enter>
MINUS (−) 		Enter the amount from Line 14d(1) Schedule K.
(18) Foreign Gross Income - General Limitation 14D(3) $ <Enter>
MINUS (−) 		Enter the amount from Line 14d(3), Schedule K.
(19) Deductions Allocated - Interest Expense 14E(1) $ <Enter>
MINUS (−) 		Enter the amount from Line 14e(1), Schedule K.
(20) Deductions Allocated - Other 14E(2) $ <Enter>
MINUS (−) 		Enter the amount from Line 14e(2), Schedule K.
(21) Deductions Allocated - Passive 14F(1) $ <Enter>
MINUS (−) 		Enter the amount from Line 14f(1), Schedule K.
(22) Deductions Allocated - General Limitation 14F(3) $ <Enter>
MINUS (−) 		Enter the amount from Line 14f(3), Schedule K.
(23) Total Foreign Taxes 14G $ <Enter>
MINUS (−) 		Enter the amount from Line 14g, Schedule K.
(24) Reductions in Taxes 14H $ <Enter>
MINUS (−) 		Enter the amount from Line 14h, Schedule K.
(25) Mortgages, Notes, Bonds Payable PG5-20D $ <Enter>
MINUS (-) 		Enter the amount from line 20, Col. D, Schedule L.
(26) Partner's Capital Accounts (EOY) M2-L9 $ <Enter>
MINUS (-)
★★★★★★ 		Enter the amount from line 9, Schedule M2.

Exhibit 3.24.15-18 
Section 08 Form 1065-B (Program 12220)

SECTION 08
Source Document or Record:
Form 1065-B, SCHEDULE F, Form 8825
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "08" .
(2) Gross Farm Income Cash SCH-F1C $ <Enter>
MINUS (−) 		Enter the amount from Line 1, Schedule F(c).
(3) Gross Other Farm Income Cash SCH-8B...$ <Enter>
MINUS (−) 		Enter the edited amount from the dotted portion of Line 9, Schedule F.
(4) Gross Rental Income 8825-18A $ <Enter> Enter the amount from Line 18A, Form 8825.

Exhibit 3.24.15-19 
Section 14 Form 1125-A

Section 14
Form 1125-A
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press ENTER if already present on the screen; otherwise enter 14.
(2) Beginning Inventory L1$ <Enter> Enter the amount from Line 1.
(3) Purchase L2$ <Enter> Enter the amount from Line 2.
(4) Total L6$ <Enter> Enter the amount from Line 6.
(5) Ending Inventory L7$ <Enter> Enter the amount from Line 7.

Exhibit 3.24.15-20 
Section 20 Form 8913 (Program 12220)

Exhibit 3.24.15-10

Exhibit 3.24.15-21 
Section 21 Form 8941 (Program 12220)

(1) See Exhibit 3.24.15–11.

Exhibit 3.24.15-22 
Section 22 Form 5884-B

Section 22
Form 5884-B
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, Columns 9a - c L10$ <Enter> Enter the amount from Line 10.
(3) Number of Retained Workers L11 <Enter> Enter the amount from Line 11.

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