3.24.23  Excise Tax Returns

Manual Transmittal

November 01, 2013

Purpose

(1) This transmits a revised IRM 3.24.23, Excise Tax Returns.

Material Changes

(1) Exhibit 3.24.23-3, Section 02 Form 720, updated first note to include the following: "the only IRS Number is 108, 109, 113 or 136, then enter these numbers and their related information in the proper elements."

(2) Exhibit 3.24.23-2, Section 01 Form 720, Element (13), note added, "If only IRM Number 136 is underlined, enter it along with related amount in Section 02, Elements 53 through 55."

(3) Exhibit 3.24.23-2, Section 01 Form 720, Element (13), note added, "If only IRS Number 133 is underlined, enter it with the related information in Section 03, Elements 3 through 8."

(4) Exhibit 3.24.23-3, Section 02 Form 720, Elements (44) thru (52), added note, "When the Tax Period is greater than 201212 only IRS-NUM 136 (if present) can be entered into occurrence 25 of Section 02," per IRM Interim Procedural Update (IPU) 13U1175 issued 07/01/2013. The note was misplaced and has since been corrected and added to Elements (53) thru (55).

(5) Exhibit 3.24.23-3, Section 02 Form 720, added new Elements (53) through (55), per IRM IPU 13U0123 issued 01/14/2013.

(6) Exhibit 3.24.23-3, Section 02 Form 720, Elements (53) thru (55), additional information added to instructions, per IRM IPU 13U1186 issued 07/02/2013.

(7) Exhibit 3.24.23-4, Section 03 Form 720, second note added following Element (2) as follows: "All IRS numbers reflecting a tax amount should be entered first, then enter all remaining entries that contain zeros."

(8) Exhibit 3.24.23-4, Section 03 Form 720, added note in Element (4) instructions, added Elements (5) through (8) and instructions, updated instructions in Elements (11) thru (30), renumbering all subsequent elements, per IRM IPU 13U0123 issued 01/14/2013.

(9) Exhibit 3.24.23-4, Section 03 Form 720, Element (4), additional information added to instructions, per IRM IPU 13U1186 issued 07-02-2013 .

(10) Exhibit 3.24.23-4, Section 03 Form 720, Element (4), added note, "When the Tax Period is greater than 201303 only IRS-NUM 133 (if present) can be entered into occurrence 1 of Section 03," per IRM IPU 13U1175 issued 07/01/2013.

(11) Exhibit 3.24.23-4, Section 03 Form 720, Element (5), updated instructions to include "from line 1" at the end of the sentence, per IRM IPU 13U1175 issued 07/01/2013.

(12) Exhibit 3.24.23-4, Section 03 Form 720, Elements (5) and (7), note added as follows: "Round to next lowest whole number, if not otherwise a whole number."

(13) Exhibit 3.24.23-4, Section 03 Form 720, Element (7), updated instructions to include "from line 2 of Avg. number of lives covered," at the end of the sentence, per IRM IPU 13U1175 issued 07/01/2013.

(14) Exhibit 3.24.23-8, Section 01 Forms 2290, Element (20), updated Data Element Name, Prompt, and Instructions, per IRM IPU 13U0326 issued 02/11/2013.

(15) Exhibit 3.24.23-12, Section 01 Form 11C, Element (17), updated Prompt, per IRM IPU 13U0326 issued 02/11/2013.

(16) Exhibit 3.24.23-17, Section 03 Form 730, Element (9), updated Data Element Name, Prompt, and Instructions.

(17) Removal of all Form 2290(FR) references due to final year of publication/distribution was July 2011 revision as well as references being removed from IRM 3.11.23 and IRM 3.12.220.

(18) Various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.24.23 dated October 30, 2012, (effective date January 1, 2013), is superseded. This IRM also incorporates the following IRM IPUs: 13U0123 issued 01/14/2013, 13U0147 issued 01/17/2013, 13U0326 issued 02/11/2013, 13U1175 issued 07/01/2013, and 13U1186 issued 07/02/2013.

Audience

Data Conversion Operations

Effective Date

(01-01-2014)

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

3.24.23.1  (01-01-2014)
Introduction

  1. This chapter provides instructions for entering and verifying data from block control documents and Excise 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.

3.24.23.1.1  (01-01-2014)
Control Documents

  1. Following are the control documents 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

3.24.23.1.2  (01-01-2014)
Source Documents

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

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 2290, Heavy Vehicle Use Tax Return

    • Form 2290(SP), Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras

    • Form 11-C, Occupational Tax and Registration Return for Wagering

    • Form 730, Monthly Tax Return for Wagers

3.24.23.1.3  (01-01-2014)
Form/Program Number/Tax Class and Document Code


  1. FORM
    PROGRAM NUMBER TAX CLASS/ DOCUMENT CODE
    720 11800 420
    2290, 2290(FR), 2290(SP) 12300 495
    11-C 12701 403
    730 12702 413

3.24.23.2  (01-01-2014)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.23-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
Form 813 and Form 1332 FOR ORIGINAL INPUT DOCUMENTS FORM 3893 FOR RE-ENTRY 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 from:
(a) Form 813— the "Block DLN" box.
(b) Form 1332—the "Document Locator No." box.
(c) Form 3893— box 2.
The KV Operator 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 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 if adjusted, as the "Adjusted Total" .
(b) Form 3893— box 5.

Note:

Enter in dollars and cents.

(6) Filling Fields   <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.
If none of the boxes are 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) Forms 813 or 1332—"RPS" is edited or stamped in the upper center margin, or if RRPS appears in the header of Form 1332.
(b) Form 3893—box 13 is checked.

Exhibit 3.24.23-2 
Section 01 FORM 720 (Program 11800)

SECTION 01
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return
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) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control (NC) NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) Employer Identification Number (EIN) EIN <Enter> Enter the EIN from the preprinted label or from EIN block.
(6) Tax Period TAXPR <Enter> Enter the Tax Period:
(a) As edited in the upper right portion of the return or
(b) As it appears under the caption " Date Quarter Ended" in the entity area of the return or on the preprinted return label in YYMM format.
  QuarterEnter As
  Jan.-Mar.YY03
  Apr.-JuneYY06
  July-Sept.YY09
  Oct.-Dec.YY12

Note:

If taxpayer has listed tax period in area other than what is listed, follow taxpayer intent and transcribe written tax period.

(7) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(8) Street Key STREET KEY <Enter> Enter Street Key
(9) ZIP KEY ZIP KEY <Enter> Enter ZIP Key.
(10) Federal Tax Deposit (FTD) Penalty FD <Enter> Enter the amount from line "FD" of the Penalty and Interest boxes.
(11) Condition Codes CCC <Enter> Enter the edited codes which appear in the name and address area of the return.
If a "G" Condition Code is present and the return is a non-remittance, end the document after this element.
If a " G" Condition Code is present and the return is a remittance, press <F6> after this element and proceed to Section 03.
(12) Error Resolution system (ERS) –Action Code ACTCD <Enter> Enter the edited digits in the bottom left margin.
(13) IRS Number IRS# <Enter> Enter as follows:
(a) If only one IRS Number is underlined in the "IRS No." column of page 1 or page 2 of the return, or the IRS Number is edited in the margin to the right of line 3 or line 4 of page 2 of the return, enter this number, press <Enter> then go to Section 03.
(b) If more than one IRS Number is edited or underlined, press <Enter>.

Note:

If only IRS Number underlined is 108, 109, or 113, enter it, along with the related amounts and number of tires, in Section 02, Elements 44 through 46.

Note:

If only IRS Number 136 is underlined, enter it along with related amount in Section 02, Elements 53 through 55.

Note:

If only IRS Number 133 is underlined, enter it with the related information in Section 03, Elements 3 through 8.

(14) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.
(15) Penalty and Interest Code P&I <Enter> Enter the edited " 1" to the right of the Tax, Penalty and Interest box.
(16) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(17) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(18) 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 shown or edited.

(19) 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.

(20) 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.

(21) 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 3.24.23-3 
Section 02 FORM 720 (PART 1) (Program 11800)

SECTION 02
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return (Part 1)
Elem. No. Data Element Name Prompt Fld. Term. Instructions

Note:

Do not transcribe information in this section if only one IRS Number is edited or underlined, unless the IRS Number is 108, 109, 113, or 136, then enter these numbers and their related information in the proper elements.

Note:

Use this section for Part I entries only. If there are no entries in Part I, go to Section 03 for Part II entries.

Note:

Enter all money amounts in dollars and cents.

Note:

All IRS Numbers reflecting a tax amount should be entered first then enter all remaining entries with zeros.

(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" .
(2) First Part I IRS Number PT1#1 <Enter> Enter the first Part I IRS Number that is underlined.
(3) Tax AMT1 <Enter> Enter the amount corresponding to the first underlined IRS number.
(4) Next Part I IRS Number PT1#2 <Enter> Enter the next Part I IRS Number that is underlined.
(5) Tax AMT2 <Enter> Enter the amount corresponding to the next underlined IRS number.
(6) thru (43) Additional Part I IRS Numbers and Tax PT1#3, AMT3 thru P1#21, AMT21 <Enter> Repeat elements (4) and (5) until all underlined Part I IRS Numbers have been transcribed.
(44) thru (52) Additional Part I IRS Numbers with Tax and # of Tires PT1#22, AMT22, #TIRES22 thru P1#24, AMT24, #TIRES24 <Enter>
☆☆☆☆☆
Enter IRS number "108" , " 109" and/or "113" , the related tax amount(s) and the number of tires.

Note:

Element 45 is a "MUST ENTER" field. Element 46 is a "MUST ENTER" field only if Element 44 is "108" , "109" or "113" .

(53) thru (55) Part I IRS Number with Tax (Taxable Medical Devices), and Sales Price P1#25,
AMT25,
PRICE
<Enter>
******
Enter the underlined IRS number "136" , the related tax amount, and Sales Price.

Note:

Elements 54 and 55 are "MUST ENTER" fields if Element 53 is "136" . The last field in Section 02 is dedicated to Medical Devices tax. If Medical Devices tax is reported on Form 720 Part I, the IRS Number and Tax must be entered in Section 02 Field 25. No other IRS Numbers can be present in the last occurrence in Section 02.

Note:

When a Tax Period is greater than 201212 only IRS-NUM 136 (if present) can be entered into occurrence 25 of Section 02.

Exhibit 3.24.23-4 
Section 03 FORM 720 (PARTS II AND III) (Program 11800)

SECTION 03
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return (Parts II and III)
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 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.

Note:

If only one IRS Number is present on the return and it was entered in Section 01, press <F6> to take you to Part III.

Note:

All IRS numbers reflecting a tax amount should be entered first, then enter all remaining entries that contain zeros.

(3) First Part II IRS Number PT2#1 <Enter> Enter the first Part II IRS Number that is underlined.
(4) Tax AMT1 <Enter>
******
Enter the amount corresponding to the first underlined IRS number.

Note:

Elements (5) through (8) are "MUST ENTER"

fields if Element (3) is "133" . The first IRS Number and Tax Amount in Section 03 is dedicated to PCOR tax. If any other number is being reported on Form 720 Part II, then begin entering the other taxes with the second field in Section 03 for IRS Number and Tax Amount.

Note:

When the Tax Period is greater than 201303 only IRS-NUM 133 (if present) can be entered into occurrence 1 of Section 03.

(5) Specified Health Policies (Average Lives) AVG#1 <Enter>
******
Enter the Average. number of lives covered from line 1.

Note:

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

(6) Col. (a) X Col. (b)1 (A)X(B)1 <Enter>
******
Enter the amount in Col. (a) X Col. (b)1.
(7) Applicable Self-Insured Plans AVG#2 <Enter>
******
Enter the number of Applicable Self-Insured plans from line 2 of Avg. number of lives covered.

Note:

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

(8) Col. (a) X Col. (b)2 (A)X(B)2 <Enter>
******
Enter the amount in Col. (a) X Col. (b)2.
(9) Next Part II IRS Number PT2#2 <Enter> Enter the next Part II IRS Number that is underlined.
(10) Tax AMT2 <Enter> Enter the amount corresponding to the next underlined IRS Number.
(11) thru (30) Additional Part II IRS Numbers and Tax PT2#3 AMT3 thru P2#12 AMT12 <Enter> Repeat elements (9) and (10) until all underlined Part II IRS Numbers have been entered or until a total of 12 have been entered.
(31) Total Tax T/P Part III PT3L3 <Enter>
★★★★★★
Enter amount shown on line 3.
(32) Claims/Credits LN4 <Enter> Enter the amount shown on Line 4.
(33) Deposits and Prior Quarter Overpayments LN8 <Enter>
MINUS (−)
Enter the amount shown on Line 8.
(34) Balance Due/Overpayment 10/11 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 10 or line 11 as follows:
(a) If the amount on line 10 is the same as the Remittance amount, press <Enter>.
(b) If the amount on line 10 is different from the Remittance amount, enter the amount from line 10 and press <Enter>.
(c) If there is no entry on line 10, enter the amount from line 11 and press MINUS(-).
(35) Refund Indicator (RI) RI <Enter> Enter "2" if the " Refunded" box is checked. Otherwise press <Enter>.
(36) Third Party Designee Checkbox CKBX <Enter> Enter "1" if only the " Yes" box is checked. Otherwise, press <Enter>.
(37) Third Party Designee (Identification (ID) # ID# <Enter> Enter the third party designee ID#.
(38) Preparer's Taxpayer Identification Number (PTIN) PTIN <Enter> Enter the Paid Preparer's PTIN.
(39) Preparer's Employer Identification Number (PEIN) PEIN <Enter> Enter the Preparer's EIN.
(40) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.23-5 
Section 04 FORM 720, Schedule A (Program 11800)

SECTION 04
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return, Schedule 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 "04" .
(2) Record of Liability LNA <Enter>
MINUS (−)
Enter the amount from Schedule A, line a.
(3) Record of Liability LNB <Enter>
MINUS (−)
Enter the amount from Schedule A, line b.
(4) Record of Liability LNC <Enter>
MINUS (−)
Enter the amount from Schedule A, line c.
(5) Record of Liability LND <Enter>
MINUS (−)
Enter the amount from Schedule A, line d.
(6) Record of Liability LNE <Enter>
MINUS (−)
Enter the amount from Schedule A, line e.
(7) Record of Liability LNF <Enter>
MINUS (−)
Enter the amount from Schedule A, line f.
(8) Special Rule for September SPECAB <Enter>
MINUS (−)
Enter the amount from line 1(a)G or line 2(a)S, whichever is present.
If both are present, enter from line 1(a)G.
(9) Record of Liability LNM <Enter>
MINUS (−)
★★★★★★
Enter the amount from Schedule A, line m.
(10) Record of Liability LNN <Enter>
MINUS (−)
Enter the amount from Schedule A, line n.
(11) Record of Liability LNO <Enter>
MINUS (−)
Enter the amount from Schedule A, line o.
(12) Record of Liability LNP <Enter>
MINUS (−)
Enter the amount from Schedule A, line p.
(13) Record of Liability LNQ <Enter>
MINUS (−)
Enter the amount from Schedule A, line q.
(14) Record of Liability LNR <Enter>
MINUS (−)
Enter the amount from Schedule A, line r.

Exhibit 3.24.23-6 
Section 05 FORM 720, Schedule C (Program 11800)

SECTION 05
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return, Schedule C
Elem. No. Data Element Name Prompt Fld. Term. Instructions

Note:

If Credit Reference Number (CRN) "304" , "305" , and/or "396" are present on page 6, the related claim amount(s) and number of tires must be entered at the end of this section.

(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "05" .
(2) Credit Reference #1 CRN1 <Enter> Enter the first CRN that has a related amount.
(3) Amount of Claim #1 AMT1 <Enter> Enter the first amount.
(4) Credit Reference #2 CRN2 <Enter> Enter the next CRN that has a related amount.
(5) Amount of Claim #2 AMT2 <Enter> Enter the next amount.
(6) thru (37) Additional Credit References with Claim Amount(s) CRN3 AMT3 thru CRN18 AMT18 <Enter> Repeat elements (4) and (5) until all CRNs that have related amounts have been transcribed or until a total of 18 CRNs have been transcribed. Additional CRNs can be entered in Section 06.
(38) thru (46) Additional CRNs with Claim Amount(s) and # of Tires CRN19, AMT 19, #TIRES19 thru CRN 21, AMT 21, #TIRES21 <Enter>
☆☆☆☆☆
Enter CRN "304" , " 305" and/or "396" , the related credit reference amount(s) and the number of tires if present.

Note:

Element 39 is a "MUST ENTER" field. Element 40 is a "MUST ENTER" field only if Element 38 is "304 " , "305" or "396" .

Note:

A zero (0) should be picked up for any corresponding CRNs that are being disallowed.

Exhibit 3.24.23-7 
Section 06 FORM 720, Schedule C (Program 11800)

SECTION 06
Source Document or Record:
Form 720 - Quarterly Federal Excise Tax Return, Schedule C
Elem. No. Data Element Name Prompt Fld. Term. Instructions

Note:

Only enter Section 06 if all CRNs and their corresponding amounts were not entered in Section 05. If CRN 304, CRN 305, and/or CRN 396 is present on page 6, the amounts and number of tires must be entered at the end of Section 05.

(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "06" .
(2) Credit Reference #22 CRN22 <Enter> Enter the next CRN that has a related amount.
(3) Amount of Claim #22 AMT22 <Enter> Enter the corresponding amount.
(4) Credit Reference #23 CRN23 <Enter> Enter the next CRN that has a related amount.
(5) Amount of Claim #23 AMT23 <Enter> Enter the corresponding amount.
(6) thru (31) Additional Credit References and Amounts of Claim CRN24 AMT24 thru CRN36 AMT36 <Enter> Repeat elements (4) and (5) until all CRNs that have related amounts have been transcribed.

Exhibit 3.24.23-8 
Section 01 FORM 2290 and Form 2290(SP) (Program 12300)

SECTION 01
Source Document or Record:
Form 2290 - Heavy Vehicle Use Tax Return
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) 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 the EIN from the preprinted label or from EIN 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 Period TAXPR <Enter> Enter the Tax Period edited or underlined in YYMM format as it appears to the left of OMB Number.
(10) Condition Codes CCC <Enter> Enter the edited codes listed to the right of the Name and Address area.
(11) ERS—Action Code ACTCD <Enter> Enter the edited digits in the bottom left margin.
(12) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.
If a "G" Condition Code is present and the return is a non-remittance, end the document after this element.
If a " G" Condition Code is present and the return is a remittance, press <F6> to proceed to Section 03.
(13) Penalty and Interest Code P&I <Enter> Enter the edited digit from the margin to the right of the "Penalty/Interest" box.
(14) Additional Tax LN3 <Enter> Enter the amount from line 3.
(15) Total Tax Adjusted LN4 <Enter> Enter the amount from line 4.
(16) Credits LN5 <Enter> Enter the amount from line 5.
(17) Balance Due/Overpayment LN6 <Enter>
MINUS (−)
Enter the amount from line 6.
(18) Third Party Designee Checkbox CKBX <Enter> Enter "1" if only the " Yes" box is checked. Otherwise, press <Enter>.
(19) Third Party Designee ID# ID# <Enter> Enter the third party designee ID number.
(20) Preparer's PTIN or SSN PSSN <Enter> Enter the Preparer's PTIN or SSN.
(21) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(22) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.23-9 
Section 02 FORM 2290 and Form 2290(SP) (Program 12300)

SECTION 02
Source Document or Record:
Form 2290 - Heavy Vehicle Use Tax Return
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) In Care of Name Line C/O NAME <ENTER> Enter the in care of name.
(3) Foreign Address FGN ADD <ENTER> Enter the foreign address information as shown or edited from the entity area.
(4) 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.

(5) 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.

(6) 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.

(7) 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 3.24.23-10 
Section 03 FORM 2290 and Form 2290(SP) (Program 12300)

SECTION 03
Source Document or Record:
Form 2290 - Heavy Vehicle Use Tax Return
Elem. No. Data Element Name Prompt Fld. Term. Instructions

Note:

Section 03 is transcribed when there is one or more Vehicle Category(s).
Section 03 can accommodate up to 12 entries for Vehicle Category and Number of Vehicles.
If more than 12 entries are present, continue entries in Section 04.

(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.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt CR) was entered in the Block Header.
(3) Vehicle Category CAT#1 <Enter> Enter the alpha character from the left side of the return under title "Category" for the first category with a numeric entry for item (3)(a) and/or (3)(b).
(4) Number of Vehicles 3A#1 <Enter> Enter the number from the right side of the return under title "Number of Vehicles (3)(a)" .
(5) Number of Vehicles 3B#1 <Enter> Enter the number from the right side of the return under title "Number of Vehicles (3)(b)" .
(6) thru (38) Additional Vehicle Categories and Number of Vehicles CAT#2 thru 3B12 <Enter> Enter additional Vehicle Categories and Number of Vehicles as in E–(3) thru E–(5) above.

Exhibit 3.24.23-11 
Section 04 FORM 2290 and Form 2290(SP) (Program 12300)

SECTION 04
Source Document or Record:
Form 2290 - Heavy Vehicle Use Tax Return
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) thru (34) Additional Vehicle Categories and Number of Vehicles CAT13 thru 3B23 <Enter> Enter additional Categories and Number of Vehicles as in Section 03.

Exhibit 3.24.23-12 
Section 01 FORM 11-C (Program 12701)

SECTION 01
Source Document or Record:
Form 11-C - Occupational Tax and Registration Return for Wagering
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) 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) TIN TIN <Enter> Enter the EIN/SSN from the preprinted label or from Number block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) TIN Type TYPE <Enter> Enter a zero (0) if the TIN is a social security number.
If unable to determine, press <Enter>.
(8) Beginning Year-Month TAXPR <Enter> Enter the tax period:
(a) edited to the left of the OMB Number, or
(b) from the pre-printed label.
(9) Condition Codes CC <Enter> Enter the edited codes listed to the right entity area.
(10) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
If a "G" Condition Code is present and the return is a non-remittance end the document after this element.
If a "G" Condition Code is present and the return is a remittance press <F6> and proceed to Section 03.
(11) Tax PT1L2 <Enter> Enter the amount shown or edited from Part I, Line 2
(12) Penalty and Interest Code P&I <Enter> Enter the edited digit from the upper right margin of the return.
(13) Nature of Change Indicator CHANGE <Enter> Enter the edited digit from the left margin of Part I, line 3.
(14) Start Day START <Enter> Enter the edited digits beneath "Return for period from."
(15) "S" Indicator S <Enter> Press <Enter>.
(16) Part II Line 5 Question PT2L5? <Enter> Enter the edited digit from the right margin of Part II, Line 5.
(17) Preparer's SSN/PTIN PSSN <Enter> Enter the Preparer's SSN or PTIN.
(18) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(19) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.
(20) Street Key STREET KEY <Enter> Enter the Street Key.
(21) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.

Exhibit 3.24.23-13 
Section 02 FORM 11-C (Program 12701)

SECTION 02
Source Document or Record:
Form 11-C - Occupational Tax and Registration Return for Wagering
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) In Care of Name Line C/O NAME <ENTER> Enter the in care of name.
(3) Foreign Address FGN ADD <ENTER> Enter the foreign address information as shown or edited from the entity area.
(4) 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 shown or edited.

(5) 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.

(6) 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.

(7) 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 3.24.23-14 
Section 03 FORM 11-C (Program 12701)

SECTION 03
Source Document or Record:
Form 11-C - Occupational Tax and Registration Return for Wagering
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.

Exhibit 3.24.23-15 
Section 01 FORM 730 (Program 12702)

SECTION 01
Source Document or Record:
Form 730 - Monthly Tax Return for Wagers
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) 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 the EIN from the preprinted label or from EIN 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 Period-Beginning TAXPR <Enter> Enter the edited Tax Period to the left of the OMB Number.
(10) Received Date RDATE <Enter> Enter the date as stamped or edited in MMDDYYYY format on the face of the return.
(11) Condition Codes CC <Enter> Enter the edited codes shown to the right of the name and address area.
If a "G" Condition Code is present and the return is a non-remittance, end the document after this element.
If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03.
(12) Penalty and Interest Code P&I <Enter> Enter the edited digit to the right of the "Tax, Penalty and Interest" box.

Exhibit 3.24.23-16 
Section 02 FORM 730 (Program 12702)

SECTION 02
Source Document or Record:
Form 730 - Monthly Tax Return for Wagers
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) In Care of Name Line C/O NAME <ENTER> Enter the in care of name.
(3) Foreign Address FGN ADD <ENTER> Enter the foreign address information as shown or edited from the entity area.
(4) 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 shown or edited.

(5) 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.

(6) 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.

(7) 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 3.24.23-17 
Section 03 FORM 730 (Program 12702)

SECTION 03
Source Document or Record:
Form 730 - Monthly Tax Return for Wagers
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.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Wagers Accepted LN1 <Enter> Enter the amount shown on Line 1, titled "Gross Wagers Accepted During Month …"
(4) Wagers Lay-Off Accepted LN2 <Enter> Enter the amount shown on Line 2 titled "Gross Amount of Lay-Off Wagers Accepted During Month …" .
(5) Gross Wagers Authorized L4A <Enter> Enter the amount shown or edited from the center of line 4a.
(6) Gross Wagers Other Than L4B <Enter> Enter the amount shown or edited from the center of line 4b.
(7) Credit LN5 <Enter> Enter the amount shown on Line 5 titled "Lay-Off Credits …"
(8) Balance Due/Overpayment LN6 <Enter>
MINUS (-)
Enter the amount from Line 6.
(9) Preparer's PTIN or SSN PSSN <Enter> Enter the Preparer's PTIN or SSN.
(10) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(11) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

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