3.24.143  Gift Tax Returns

Manual Transmittal

November 14, 2014

Purpose

(1) This transmits revised IRM 3.24.143, ISRP System, Gift Tax Returns.

Material Changes

(1) Exhibit 3.24.143-4, Section 03 Form 709, Element (9), removed dollar sign ($) from Prompt, line 7, per IRM Interim Procedural Update (IPU) 14U0165 issued 01/22/2014.

(2) Exhibit 3.24.143-8, Section 01 Form 709, Element (7), removed "Column E, line 9" and updated instructions, per IRM IPU 14U0776 issued 04/25/2014.

(3) Exhibit 3.24.143-8, Section 07 Form 709, Element (7), incorrect update changed back to original instructions, per IRM IPU 14U0781 issued 04/28/2014.

(4) Exhibit 3.24.143-8, Section 07 Form 709, Element (8), removed "Column E, line 9", and updated instructions, per IRM IPU 14U0781 issued 04/28/2014.

(5) Various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.24.143, dated November 8, 2013, (effective January 1, 2014), is superseded. The following Interim Procedural Updates have been incorporated into this IRM: 14U0165 issued 01/23/2014, and 14U0781 issued 04/28/2014.

Audience

Data Conversion Operations

Effective Date

(01-01-2015)

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

3.24.143.1  (01-01-2015)
Introduction

  1. This chapter provides instructions for entering and verifying data from block control documents and Form 709 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.

3.24.143.1.1  (01-01-2015)
Control Documents

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

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-Entry Document Control

3.24.143.1.2  (01-01-2015)
Source Documents

  1. Following is the source document from which data may be transcribed:

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

3.24.143.1.3  (01-01-2015)
Form/Program Number/Tax Class/Document Code


  1. FORM
    PROGRAM NUMBER TAX CLASS / DOCUMENT CODE
    Form 709 12410 509

3.24.143.2  (01-01-2015)
Donor's Name Line Entry

  1. Enter the donors name line exactly as shown. Enter a caret (<) to identify the last name.

    1. Do not space before or after the caret.

    2. If two last names are shown, enter the caret before the second last name unless both last names are Hispanic.

    3. If two Hispanic last names are shown, enter the caret before the first last name.

    4. If two last names are connected by a hyphen, enter the caret before the first last name.

    5. If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name.

    6. If data follows the last name, enter a caret before entering the remaining data.

    Example: Enter As:
    Henry A. Cherry HENRY A<CHERRY
    Janet C. Redbud Laurel JANET C REDBUD<LAUREL
    Juan Garza Morales JUAN<GARZA MORALES
    Mary Johnson Garcia MARY JOHNSON<GARCIA
    Mary Lea-Wren MARY<LEA-WREN
    Goliath -<GOLIATH
    Hugh J. Smith Sr. HUGH J<SMITH<SR
    James C. Green Dec’d JAMES C<GREEN<DECD

3.24.143.3  (01-01-2015)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.143-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
Form 813, Form 1332 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 <Enter> Enter the first 11 digits from:
(a) Form 813 — the "Block DLN" box,
(b) Form 1332 — the "Document Locator Number" box, or
(c) Form 3893 — box 2
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 from:
(a) Form 813 and Form 1332 — the "Batch Control Number" box or
(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) Form 813 and Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 — box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount from:
(a) Form 813 — shown as the "Total" or "Adjusted Total" , or
(b) Form 3893 — box 5.
Enter dollars and cents.
(6) Debit Amount DB <Enter> Press <Enter>.
(7) Transaction Code TRCODE <Enter> Enter as indicated in the "Trans Code" box on Form 1332. Do not enter hyphens.
(8) Transaction Date TR DATE <Enter> ★★★★★★ Enter date as indicated on Form 813 or Form 1332.
(9) Master File Tax (MFT) Code MFT <Enter> Enter MFT code from Form 1332.
(10) Secondary Amount SECAMT <Enter> Press <Enter>.
(11) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
If none of the boxes are checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.
(12) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.
This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" .
(13) Period Code PRIOR YEAR <Enter> Press <Enter>.
(14) Remittance Processing System (RPS) Indicator RPS <Enter> Enter "2" if:
(a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332or "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

Exhibit 3.24.143-2 
Section 01 Form 709 (Program 12410)

SECTION 01
Source Document or Record:
Form 709
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> Press <Enter>.
(4) Name Control (NC) NC <Enter> Enter the name control from the "Donors Last Name" box.
(5) Primary (Social Security Number (SSN) SSN   Enter the S. S. Number shown under the caption "Donor's Social Security Number" in the upper right corner.
(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 edited tax period from the top of the return.

Note:

If "0000" has been edited, enter 4 zeros (0000).

(10) Computer Condition Codes CC <Enter> Enter the codes edited in the upper left margin of the return.
(11) 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 unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.
If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03 unless the Penalty & Interest Code is present.
If the Penalty & Interest Code is present, move to the Penalty & Interest Code field, prompt "P&I" .
(12) Citizenship Code CIT <Enter> Enter the edited numeric code from the "Citizenship" box.
Do not enter a "0" if present
(13) If Donor Died During Year L8LFCK <Enter> Enter "1" if edited to the left of the checkbox on line 8.
(14) Date of Death L8DATE <Enter> Enter the date following the checkbox on line 8.
(15) Total Number of Donees L10 <Enter> Enter the digit(s) from line 10.
(16) Spouses SSN SSSN <Enter> Enter the secondary SSN from Part 1, Line 14.
(17) Prior Filing Code PRIOR CD <Enter> Enter the edited digit shown to the right of the "No" box.
(18) Consent Code CONSENT <Enter> Enter the edited digit shown in left margin of Part 1, line 18.
(19) DSUE Amount 01DSI <Enter> Enter the DSUE Indicator located on Page 1, Part 1, line 19, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(20) Penalty and Interest Code P&I <Enter> Enter the edited digit shown between Lines 2 and 3 (Tax Computation Section).
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.
(21) Error Resolution System (ERS) Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Exhibit 3.24.143-3 
Section 02 Form 709 (Program 12410)

SECTION 02
Source Document or Record:
Form 709
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) Donor's Name Line NAME1 <Enter> Enter the Donor's name.
(3) In Care of Name C/O NAME <Enter> Enter the in care of name if shown.
(4) Foreign Street Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(5) 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.

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

Caution:

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

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

Caution:

If a foreign address, enter a period (.).

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

Caution:

If a foreign address, press <Enter>.

Exhibit 3.24.143-4 
Section 03 Form 709 (Program 12410)

SECTION 03
Source Document or Record:
Form 709
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 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 Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.

(3) Taxable Gifts Schedule A L1 $ <Enter> Enter the amount from line 1.
(4) Prior Taxable Gifts Schedule B L2 $ <Enter> Enter the amount from line 2.
(5) Total Taxable Gifts L3 $ <Enter> Enter the amount from line 3.
(6) Total Tax Computed L4 $ <Enter> Enter the amount from line 4.
(7) Total Prior Tax L5 $ <Enter> Enter the amount from line 5.
(8) Balance of Taxes L6 $ <Enter> Enter the amount from line 6.
(9) Maximum Applicable Credit Amount L7 <Enter> Enter the amount from line 7.
(10) Applicable Credit L8 $ <Enter> Enter the amount from line 8.
(11) Balance After Applicable Credit L9 $ <Enter> Enter the amount from line 9.
(12) 20% Adjustment to Specific Exemption 10 $ <Enter> Enter the amount from line 10.
(13) Balance After 20% Adjustment 11 $ <Enter> Enter the amount from line 11.
(14) Applicable Credit (TP) 12 $ <Enter> Enter the amount from line 12.
(15) Foreign Gift Tax Credit 13 $ <Enter> Enter the amount from line 13.
(16) Total Credits 14 $ <Enter> Enter the amount from line 14.
(17) Balance (Net Gift Tax) 15 $ <Enter> Enter the amount from line 15.
(18) Generation-Skipping Transfer Taxes 16 $ <Enter> Enter the amount from line 16.
(19) Total Taxes 17 <Enter> Enter the amount from line 17.
(20) Taxes Prepaid with Extension 18 <Enter> Enter the amount from line 18.
(21) Balance Due/Refund 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(-).
(22) Preparer SSN PSSN <Enter> Enter the Preparer's SSN or PTIN.
(23) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(24) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Exhibit 3.24.143-5 
Section 04 Form 709 (Program 12410)

SECTION 04
Source Document or Record:
Form 709
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) Donors Adjusted Basis ATOPMAR $ <Enter> Enter the edited amount from the top center margin of Schedule A.
(3) Foreign Spouse Indicator ALFMAR <Enter> Enter the edited "1" from the left margin of Schedule A, Part 1, if present.
(4) Total Value of Gifts PT4 L1 $ <Enter> Enter the amount from Schedule A, Part 4, line 1.
(5) Total Annual Exclusions L2 $ <Enter> Enter the amount from line 2.
(6) Total Included Amount of Gifts L3 $ <Enter> Enter the amount from line 3.
(7) Gifts of Interest L4 $ <Enter> Enter the amount from line 4.
(8) Exclusions Attributable to Gifts L5 $ <Enter> Enter the amount from line 5.
(9) Marital Deduction L6 $ <Enter> Enter the amount from line 6.
(10) Charitable Deduction L7 $ <Enter> Enter the amount from line 7.
(11) Total Deductions L8 $ <Enter> Enter the amount from line 8.
(12) Balance After Deductions L9 $ <Enter> Enter the amount from line 9.
(13) Generation Skipping Tax (GST) Taxes Payable 10 $ <Enter> Enter the amount from line 10.
(14) Taxable Gifts Schedule A 11 $ <Enter> Enter the amount from line 11.

Exhibit 3.24.143-6 
Section 05 Form 709 (Program 12410)

Section 05
Source Document or Record:
Form 709
Elem. No. Data Element Name PROMPT Fld. Term. Instructions

Note:

New Section 05 is valid for tax periods 201210 and subsequent as follows:
a. Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.
b. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.
c. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
d. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "05" .
(2) DSUE Deceased Spouse Name 1 05C1A <Enter> Enter Spouse Name 1 from Sch C, Part 1, Column A, line 1.
(3) DSUE Date of Death 1 05C1B <Enter> Enter DSUE Date of Death 1 from Sch C, Part 1, Column B, line 1.
(4) DSUE Portability Election Indicator 1 05C1C <Enter> Enter DSUE Portability Election Indicator 1 from Sch C, Part 1, Column C, line 1, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 1 05C1D <Enter> Enter DSUE Portable Amount 1 from Sch C, Part 1, Column D, line 1.
(6) DSUE Donor Gift Amount 1 05C1E <Enter> Enter DSUE Donor Gift Amount 1 from Sch C, Part 1, Column E, line 1.
(7) DSUE Date of Gift 1 05C1F <Enter> Enter DSUE Date of Gift 1 from Sch C, Part 1, Column F, line 1.
(8) DSUE Deceased Spouse Name 2 05C2A <Enter> Enter DSUE Deceased Spouse 2 from Sch C, Part 2, Column A, line 2.
(9) DSUE Date of Death 2 05C2B <Enter> Enter DSUE Date of Death 2 from Sch C, Part 2, Column B, line 2.
(10) DSUE Portability Election Indicator 2 05C2C <Enter> Enter DSUE Portability Election Indicator 2 from Sch C, Part 2, Column C, line 2, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(11) DSUE Portable Amount 2 05C2D <Enter> Enter DSUE Portable Amount 2 from Sch C, Part 2, Column D, line 2.
(12) DSUE Donor Gift Amount 2 05C2E <Enter> Enter DSUE Donor Gift Amount 2 from Sch C, Part 2, Column E, line 2.
(13) DSUE Date of Gift 2 05C2F <Enter> Enter DSUE Date of Gift 2 from Sch C, Part 2, Column F, line 2.
(14) DSUE Deceased Spouse Name 3 05C3A <Enter> Enter DSUE Deceased Spouse Name 3 from Sch C, Part 2, Column A, line 3.
(15) DSUE Date of Death 3 05C3B <Enter> Enter DSUE Date of Death 3 from Sch C, Part 2, Column B, line 3.
(16) DSUE Portability Election Indicator 3 05C3C <Enter> Enter DSUE Portability Election Indicator 3 from Sch C, Part 2, Column C, line 3, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(17) DSUE Portable Amount 3 05C3D <Enter> Enter DSUE Portable Amount 3 from Sch C, Part 2, Column D, line 3.
(18) DSUE Donor Gift Amount 3 05C3E <Enter> Enter DSUE Donor Gift Amount 3 from Sch C, Part 2, Column E, line 3.
(19) DSUE Date of Gift 3 05C3F <Enter> Enter DSUE Date of Gift 3 from Sch C, Part 2, Column F, line 3.

Exhibit 3.24.143-7 
Section 06 Form 709 (Program 12410)

Section 06
Source Document or Record:
Form 709
Elem. No. Data Element Name PROMPT Fld. Term. Instructions

Note:

New Section 06 is valid for tax periods 201210 and subsequent as follows:


a. Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.
b. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.
c. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
d. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "06"
(2) DSUE Deceased Spouse Name 4 06C4A <Enter> Enter Spouse Name 4 from Sch C, Part 2, Column A, line 4.
(3) DSUE Date of Death 4 06C4B <Enter> Enter DSUE Date of Death 4 from Sch C, Part 2, Column B, line 4.
(4) DSUE Portability Election Indicator 4 06C4C <Enter> Enter DSUE Portability Election Indicator 4 from Sch C, Part 2, Column C, line 4, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 4 06C4D <Enter> Enter DSUE Portable Amount 4 from Sch C, Part 2, Column D, line 4.
(6) DSUE Donor Gift Amount 4 06C4E <Enter> Enter DSUE Donor Gift Amount 4 from Sch C, Part 2, Column E, line 4.
(7) DSUE Date of Gift 4 06C4F <Enter> Enter DSUE Date of Gift 4 from Sch C, Part 2, Column F, line 4.
(8) DSUE Deceased Spouse Name 5 06C5A <Enter> Enter DSUE Deceased Spouse 5 from Sch C, Part 2, Column A, line 5.
(9) DSUE Date of Death 5 06C5B <Enter> Enter DSUE Date of Death 5 from Sch C, Part 2, Column B, line 5.
(10) DSUE Portability Election Indicator 5 06C5C <Enter> Enter DSUE Portability Election Indicator 5 from Sch C, Part 2, Column C, line 5, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(11) DSUE Portable Amount 5 06C5D <Enter> Enter DSUE Portable Amount 5 from Sch C, Part 2, Column D, line 5.
(12) DSUE Donor Gift Amount 5 06C5E <Enter> Enter DSUE Donor Gift Amount 5 from Sch C, Part 2, Column E, line 5.
(13) DSUE Date of Gift 5 06C5F <Enter> Enter DSUE Date of Gift 5 from Sch C, Part 2, Column F, line 5.
(14) DSUE Deceased Spouse Name 6 06C6A <Enter> Enter DSUE Deceased Spouse Name 6 from Sch C, Part 2, Column A, line 6.
(15) DSUE Date of Death 6 06C6B <Enter> Enter DSUE Date of Death 6 from Sch C, Part 2, Column B, line 6.
(16) DSUE Portability Election Indicator 6 06C6C <Enter> Enter DSUE Portability Election Indicator 6 from Sch C, Part 2, Column C, line 6, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(17) DSUE Portability Election Amount 6 06C6D <Enter> Enter the DSUE Portable Amount 6 from Sch C, Part 2, Column D, line 6.
(18) DSUE Donor Gift Amount 6 06C6E <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.
(19) DSUE Date of Gift 6 06C6F <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.

Exhibit 3.24.143-8 
Section 07 Form 709 (Program 12410)

Section 07
Source Document or Record:
Form 709
Elem. No. Data Element Name PROMPT Fld. Term. Instructions

Note:

New Section 07 is valid for tax periods 201210 and subsequent as follows:
a. Element (2) is 35 characters, valid as alpha and numeric.
b. Elements (3) and (7) are numeric and 8 characters.
c. Element (4) is 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.
d. Elements (5) and (6) and (8) through (18), are 15 characters, numeric, dollars and cents, and positive only.

(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) DSUE Deceased Spouse Name 7 07C7A <Enter> Enter Spouse Name 7 from Sch C, Part 2, Column A, line 7.
(3) DSUE Date of Death 7 07C7B <Enter> Enter DSUE Date of Death 7 from Sch C, Part 2, Column B, line 7.
(4) DSUE Portability Election Indicator 7 07C7C <Enter> Enter DSUE Portability Election Indicator 7 from Sch C, Part 2, Column C, line 7, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 7 07C7D <Enter> Enter DSUE Portable Amount 7 from Sch C, Part 2, Column D, line 7.
(6) DSUE Donor Gift Amount 7 07C7E <Enter> Enter DSUE Donor Gift Amount 7 from Sch C, Part 2, Column E, line 7.
(7) DSUE Date of Gift 7 07C7F <Enter> Enter DSUE Date of Gift 7 from Sch C, Part 2, Column F, line 7.
(8) Total DSUE Amount 07DSU <Enter> Enter Total (for all DSUE amounts applied for Part 1 and Part 2) from Sch C.
(9) Donor's Basic Exclusion Amount 0701 <Enter> Enter the Donor's Basic Exclusion Amount from Sch C, line 1.
(10) Total DSUE Amount 0702 <Enter> Enter the Total DSUE Amount from Sch C, line 2.
(11) Add Lines 1 and 2 0703 <Enter> Enter TOTAL Amount from Sch C, line 3.
(12) Maximum Applicable Credit or amount on line 3 0704 <Enter> Enter Maximum Applicable Credit on Amount on line 3 from Sch C, line 4.

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