3.34.3  NRP Individual Income Tax Returns - Code and Edit, Transcription (Cont. 1)

3.34.3.3 
Transcription of Individual Income Tax Returns, Schedules and Forms

3.34.3.3.2 
Transcription Guidelines

3.34.3.3.2.6  (10-01-2009)
Date Entries

  1. Enter all dates in MM/DD/YYYY or MMDDYYYY format. Using MM/DD/YYYY format will allow you to save keystrokes as described in 3.34.3.3.2.6 (2). Code and Edit will not edit dates for input.

  2. When using MM/DD/YYYY format you may reduce your keystrokes as follows:

    1. Months and days represented by numbers less than ten (1-9) can be input without the leading zero. For an example; June 8, 1995 could be input as 6/8/1995.

    2. Years can be input using one or two digits. The NRP Application will automatically add the century digits "20 " to years input as 0 -19. The century digits "19" will be added to years input as 20-99. For an example, an entry of 1/24/5 would be displayed as 01/24/2005. An entry of 12/24/85 would be displayed as 12/24/1985 .

  3. Dashes can be used instead of the forward slash.

  4. Some dates may appear on the form or schedule as only month and year, with the day of month is missing. In this case, enter the month and year as MM/YYYY or MMYYYYand the application will convert it to a full date. An entry of 10/2007 or 10-2007 will be converted to 10/01/2007.

3.34.3.3.2.7  (10-01-2009)
Calculated Fields

  1. Some forms have calculated fields not used for data entry. These fields show what an expected value for a given item should be. If the data entered is what is expected, the field will be green. If not, it will be red. If red, you should go back and make sure you made the correct entry in the field. If your entry is correct, continue to the next field. The calculated field will remain red.

3.34.3.3.2.8  (10-01-2009)
Punctuation Marks

  1. Input all punctuation marks as shown on the form or schedule for names and addresses with the exception of the ampersand (&). This will help to minimize input discrepancies during KV.

3.34.3.3.2.9  (10-01-2009)
Computations

  1. All computations are form-specific and have been previously detailed.

3.34.3.3.2.10  (10-01-2009)
Entering Taxpayer Identification Numbers (EIN and SSN)

  1. Enter the 9 digit EIN or SSN. You may enter dashes as they appear on the taxpayer document but they are not required.

3.34.3.3.3  (10-01-2009)
Accessing and Using the NRP IMF Transcription Application

  1. All input will be done using a web based program written in ASP.NET Visual Basic. It is connected to a Microsoft SQL Server database. To use the application, you must have an approved Online 5081. This should have been accomplished prior to your training.

  2. Log on to your local network using your assigned domain. Open the NRP Application using the shortcut provided to you by your system administrator.

  3. From the "Continue to Transcription Application" menu, select the Tax Year for the case you will be inputting.

  4. Click the NRP 1040 Transcription button to continue.

    Note:

    All buttons in the NRP Application should be single-clicked. Double-clicking a button will result in the requested action being stopped.

  5. The NRP 1040 Transcriptionmenu will be displayed with the following items available for use when inputting a case:

    1. Data Entry Type – This drop down menu allows you to select Original Entry (OE) or Key Verification (KV). To change the input mode, click the arrow button adjacent to the drop down box and select the appropriate mode from the drop down list.

    2. Enter TIN or Case Number – This text box allows you to enter the SSN or NRP Case Number for the case you are processing. You may also paste the SSN or NRP Case Number from the system clipboard by clicking the Paste button. When entering a NRP Case Number do not enter the year digit ( the digit following the hyphen). Click the Go button or press < Enter > to access the case for processing. The Current Case Number or TIN will be displayed below the Enter TIN or Case Number box.

    3. Other Buttons – Various other buttons may appear below the Forms and Schedules buttons these include an Exit button to close the NRP Application, a Report button to view statistical data and a User's Manual button to display the NRP Application User's Manual.

    4. Flags - These indictors may be displayed to the right of the Forms and Schedules buttons to indicate that some further action is required. Possible flags are as follows:

      Asterisk Flag - Entries for the Real Estate Taxes and/or Disaster Loss fields on the Edit Sheet do not match the corresponding check boxes on Forms 1040 or 1040A (The Asterisk Flag will appear next to the button where the entry is missing).
      Red Flag (KV Only)- No key verification has been performed for the form or schedule.
      Yellow Flag (KV Only)- Some key verification has been performed for the form or schedule but more verification is required (this includes when you Save Incomplete).

    5. Form and Schedule Buttons -These buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Further instructions for using these buttons begins in 3.34.3.3.3.1

3.34.3.3.3.1  (10-01-2009)
Forms and Schedules Buttons

  1. The Forms and Schedules buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Single clicking a button will display the corresponding screen display for the form or schedule selected. Certain forms or schedules may require multiple occurrences as described in 3.34.3.3.2.3.

  2. The forms and Schedules buttons are color coded to indicate which forms and schedules require more processing as follows:

    • Green = All expected occurrences of a form or schedule have been completely input.

    • Yellow = Some of the expected occurrences of a form or schedule require more input (this includes when you Save Incomplete ). Or more than the expected number of forms or schedules have been input (some forms or schedules will need to be removed).

    • Red = None of the expected occurrences of a form or schedule have been input.

  3. Each button will indicate the number of forms or schedules completed and expected in the following format: (Completed of Expected) . For example, if you have completed one Schedule E and five Schedule E's are expected based on your entries in the Edit Sheet, the button will display Schedule E (1 of 5).

  4. When you initially open a case, all of the Forms and Schedules buttons will be green with the exception of the Edit Sheet button which will be red. This indicates that your entry of the case should begin with the Edit Sheet. Single-click the Edith Sheet button and input the required data as outlined in 3.34.3.1. Your entries in the Edit Sheet will determine the forms and schedules that the NRP Application expects to be input. This will be reflected in the button colors and numbering described in 3.34.3.3.3.1 (2) and (3).

3.34.3.3.3.2  (10-01-2009)
Using and Navigating Within Form Screens

  1. When you click one of the Forms and Schedules buttons, the NRP Application will display an on-screen representation of the form or schedule selected. The display will contain transcription fields outlined in red (alpah-numeric fields) or blue (check boxes). The NRP Application will place focus on the first required transcription field. Focus is indicated by a bold outline and a cursor blinking in the field.

  2. Navigation between transcription fields can be accomplished in several ways as follows:

    • Single-click - Single-click on the field where entry is required with the left mouse button.

    • <Tab> or <Enter> - Pressing <Tab> or <Enter> will move focus to the next required transcription field.

    • <Shift> + < Tab> - Pressing <Tab> while holding the <Shift> key will move focus to the previous required transcription field.

    • Arrow Keys - Pressing an arrow key will move focus to the next field in the direction of the arrow key pressed. For example, pressing the Down arrow key will move focus to the next transcription field below the currently selected field, when possible.

  3. Some lines on a form include tables that allow the taxpayer to enter a list of related items such as their Dependents on Forms 1040/1040A. In many cases, the taxpayer may need to include more data than will fit in the table on the form. This data is usually included on statements within the case file. Each row of data in these tables is referred to as a record. These records can be transcribed using the Record Management feature of the NRP Application. Tables that make use of this feature will include a drop down menu above or to the left of them. This drop down menu is used to view records, add records and manage previously input records as follows:

    1. Transcribe data from the original taxpayer document into the transcription fields as normal until all records displayed on the NRP Transcription screen are filled.

    2. Click the arrow button adjacent to the drop down menu and choose "Add Record" from the drop down list. The first record input will disappear and the remaining records will move up one row leaving an empty record at the bottom of the table. Input the next record of data on this new row.

    3. Continue adding records until all taxpayer data has been transcribed.

    4. To review records that have been hidden, click the arrow button adjacent to the drop down menu and choose the range of records that you want to view. For example, if ten records have been input in a table that displays six records, the drop down menu will display the ranges, "1-6 of 10" , "2-7 of 10" , "3-8 of 10" , " 4-9 of 10" and "5-10 of 10" .

    5. To manage previously input records, click the arrow button adjacent to the drop down menu and choose "Rec Mgmt. " The Record Management window will be displayed with all previously input records listed. You may move a record up or down in the list using the up and down arrow button to the left of the record. You may delete a record by clicking the Del button to the left of the record.

    6. When all records have been input and are ordered correctly, you may move on to the next transcription field.

  4. Some forms and schedules are too large to display on the screen in their entirety. The NRP Application will automatically scroll the screen when you move from one transcription field to the next as needed. You may need to use the scroll wheel on your mouse or the scroll bar at the right of the NRP Application window to view all of the available transcription fields.

  5. A purple bar will appear at the top of every form or schedule screen with several options as follows:

    1. Save - This button saves the data input on a form or schedule as complete and returns you to the NRP 1040 Transcription menu.

    2. Save Incomplete - This button saves the data input on a form or schedule as incomplete so it can be edited later and returns you to the NRP 1040 Transcription menu.

    3. Cancel - This button returns you to the NRP 1040 Transcription menu without saving changes that you have made to the form or schedule.

    4. New - This button creates a new occurrence of the current form or schedule when multiples are present.

    5. Delete - This button deletes the current occurrence of a form of schedule and returns you to a prior occurrence or the NRP 1040 Transcription menu if no other occurrences exist. You will be prompted to confirm that you would like to delete the form or schedule.

    6. + (plus sign) - This button enlarges the form image on the screen.

    7. − (minus sign) - This button reduces the form image on the screen.

    8. Record Arrow Buttons and Drop Down Menu - When more than one occurrence of the current form or schedule has been input, these items appear allowing you to navigate between the occurrences. You can use the left arrow button to move to the previous occurrence or the right arrow button to move to the next occurrence. The arrow buttons disappear as appropriate when you are at the first or last occurrence of the form or schedule. You may also use the drop down menu to select a specific occurrence by clicking the down arrow button adjacent to the box and choosing the occurrence from the drop down list.

    9. KV Mismatch Indicator (KV Only) - When KV mismatches exist, this message displays the number of mismatches that are present in the format, "# KV field mismatches." When all mismatches are corrected, the message, " All KV fields match," will be displayed.

    10. KV (KV Only) - If KV mismatches are present, this button will take you to the first KV mismatch on the form or schedule.

3.34.3.3.3.3  (10-01-2009)
Transcription Fields

  1. Transcription fields allow entry of data directly from the original taxpayer documents into the NRP Application. Specific instructions for inputting each transcription field are located in 3.34.3 (1 through 19).

  2. Input fields are outlined in red and allow entry of alpha-numeric data which appears as blue text. Input fields requiring dates will automatically reformat entered data as described in 3.34.3.3.2.6. Input fields requiring text will automatically convert all letters to uppercase. You can change data previously entered in a transcription field using <Backspace> and/or <Delete> to remove incorrect characters.

3.34.3.3.4  (10-01-2009)
Original Entry of Forms & Schedules

  1. Original Entry should be completed for a case before Key Verification takes place. From the NRP 1040 Transcription menu, input the required forms and schedules for the case following the instructions in 3.34.3.3.3.2

  2. Input of forms and schedules in a case should be completed in the following order:

    1. The NRP Edit Sheet must always be completed first. This will determine which forms and schedules must be input for the case.

    2. Forms 1040 or 1040A must be entered next. One of these two forms must always be present in a case file.

    3. The remaining forms and schedules may be found in any order within the case. Enter these documents in the order they appear in the cases from front to back to ensure that none are missed.

  3. Once you complete OE for a form or schedule, save it and return to NRP 1040 Transcription menu to select the next form or schedule or to begin another case.

  4. After a form or schedule is saved, you can correct or delete it by clicking its button. This applies to forms and schedules only. You cannot delete an entire case. Refer these cases to your manager for further action.

3.34.3.3.5  (10-01-2009)
Key Verification of Forms & Schedules

  1. Key Verification (KV) is performed by a second operator and requires the re-input of all case data to check the accuracy of the Original Entry data. When KV - Key Verification is selected from the Data Entry Type box, flags (as described in 3.34.3.3.3 (6) e) will appear next to the buttons for the forms and schedules for which OE data was input. If no flags appear, no OE has been performed for this case. You should refer the case to your manager.

3.34.3.3.5.1  (10-01-2009)
Entering Data and Resolving Mismatches

  1. When a mismatch occurs, the message "The value you entered for Key Verification (KV) does not match the Original Entry (OE). Please choose which value you want to keep" will be displayed along with the following information about the mismatch:

    1. Table Name - This displays the name of the form or schedule being KV'ed and the Tax Year of the case.

    2. Field Name - This displays a title representing the data that is contained in the field.

    3. OE Value - This displays the data input during OE.

    4. "OE Value is Correct" Button - This button is displayed to the right of the OE Value. Pressing this button accepts the OE Value as correct and discards the KV Value.

    5. KV Value - This displays the data you input for KV.

    6. "KV Value is Correct" Button - This button is displayed to the right of the KV Value. Pressing this button accepts the KV Value as correct and discards the OE Value.

    7. "Field is Blank" Button - This button discards the OE Value, making it <BLANK> and keeps the KV Value in the transcription field.

    8. "Pause KV..." Button - This button suspends the KV process for approximately five seconds and prevents the mismatch message from being displayed.

  2. Compare the OE Value , KV Value and the value on the original taxpayer document. Click the appropriate button as follows:

    1. "OE Value is Correct" Button - Click this button if the OE Value matches the value on the original taxpayer document. The OE Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the KV value will be changed to match the OE value.

    2. "KV Value is Correct" Button - Click this button if the KV Value matches the value on the original taxpayer document. The KV Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the OE value will be changed to match the KV value.

    3. "Field is Blank" Button - Click this button if you want to clear the OE Value but retain the KV Value. <BLANK> will appear under Correct Value at the bottom of the message window with an OK button on confirm your selection. When you click OK the message window will disappear, the OE value will be deleted and the KV value will remain the same.

    4. "Pause KV..." Button - Click this button if you are stuck in a KV cycle or if both the OE Value and KV Value are incorrect to suspend KV and disable all mismatch messages for approximately five seconds. You will be prompted to confirm that you would like to pause KV. If you click OK, the message window will disappear and "KV is paused" will appear on the purple bar for five seconds. During this period, no mismatch messages will be displayed even if a mismatch occurs.

  3. Continue in this manner for all transcription fields on the form or schedule. To save the KV data and return to the NRP 1040 Transcription menu, click Save or Save Incomplete on the purple bar as appropriate. If KV mismatches still exist, the message, " Are you sure you want to save this record? There are KV mismatches that should be fixed," will be displayed. To save and continue to the NRP 1040 Transcription menu, click OK. To return to the form or schedule and resolve the KV mismatches, click Cancel.

  4. As you KV each form or schedule, the flags on the NRP 1040 Transcriptionmenu will update to indicate the amount of KV that is still required for a form or schedule as described in 3.34.3.3.3 (6 (e)). When all flags have disappeared, KV is complete for the case.

3.34.3.3.6  (10-01-2009)
NRP IMF Transcription Sheets

  1. The exhibits of this manual contain Transcription Sheets similar to those used by ISRP. They provide specific transcription procedures for each of the tax forms and schedules. Columns of the Transcription Sheets are specified below.

    • Short Name – Provides the line number from the form or schedule being processed.

    • Field Description – Provides a description of the contents of the field.

    • Note – Identifies fields that require special processing as follows:

    1. Box - Indicates that the field is a Decision or Check Box.

    2. + - Indicates that the field should be entered as a positive money amount only.

    • Instructions – Provides a brief description of the data to be entered in the field and any special entry procedures.

3.34.3.4  (10-01-2009)
Administrative Items

  1. Reserved

Exhibit 3.34.3-1  (10-01-2009)
NRP TY- 2008: Code and Edit Sheet for Transcription

Short Name Field Description Note Instructions
1040NUM Number for Transcription   Enter number from Form 1040, Number for Transcription
1040ANUM Number for Transcription   Enter number from Form 1040A, Number for Transcription
SCH2NUM Number of Transcription   Enter number from Form 1040A Schedule 2, Number for Transcription
SCH2COM Comments   Enter comments from Form 1040A Schedule 2, Comments
ANUM Number for Transcription   Enter number from Schedule A Number for Transcription
ACOM Comments   Enter comments from Schedule A, Comments
CNUM Number for Transcription   Enter number from Schedule C, Number for Transcription
CCOM Comments   Enter comments from Schedule C, Comments
CEZNUM Number for Transcription   Enter number from Schedule C-EZ, Number for Transcription
CEZCOM Comments   Enter comments from Schedule C-EZ, Comments
DNUM Number for Transcription   Enter number from Schedule D, Number for Transcription
DCOM Comments   Enter comments from Schedule D, Comments
ENUM Number for Transcription   Enter number from Schedule E, Number for Transcription
ECOM Comments   Enter comments from Schedule E, Comments
FNUM Number for Transcription   Enter number from Schedule F, Number for Transcription
FCOM Comments   Enter comments from Schedule F, Comments
SENUM Number for Transcription   Enter number from Schedule SE, Number for Transcription
SECOM Comments   Enter comments from Schedule SE, Comments
EICNUM Number for Transcription   Enter number from Schedule EIC, Number for Transcription
EICCOM Comments   Enter the comments from Schedule EIC, Comments
2106NUM Number for Transcription   Enter number from Form 2106, Number for Transcription
2106COM Comments   Enter comments from Form 2106, Comments
2106-EZNUM Number for Transcription   Enter number from Form 2106-EZ, Number for Transcription
2106-EZCOM Comments   Enter comments from Form 2106-EZ, Comments
6251NUM Number of Transcription   Enter number from Form 6251, Number for Transcription
6251COM Comments   Enter comments from Form 6251, Comments
3800NUM Number of Transcription   Enter number from Form 3800, Number for Transcription
3800COM Comments   Enter comments from Form 3800, Comments
2441NUM Number of Transcription   Enter number from Form 2441, Number for Transcription
2441COM Comments   Enter comments from Form 2441, Comments
1116NUM Number of Transcription   Enter number from Form 1116, Number for Transcription
1116COM Comments   Enter comments from Form 1116, Comments
2555NUM Number of Transcription   Enter number from Form 2555, Number for Transcription
2555COM Comments   Enter comments from Form 2555, Comments
2555-EZNUM Number of Transcription   Enter number from Form 2555EZ, Number for Transcription
2555-EZCOM Comments   Enter comments from Form 2555EZ, Comments
1040NUM1 Real Estate   Enter the amount from the real estate column.
1040ANUM1 Real Estate   Enter the amount from the real estate column.
1040ANUM2 Disaster Loss   Enter the amount from the disaster loss column.
F2439L2 Tax paid by the RIC or TEIT   Enter value from the Amount column
F4136L17 Total income tax credit claimed   Enter value from the Amount column
F5695L27 Residential Energy Efficient Property Credit   Enter value from the Amount column
F8396 L11 Current year mortgage interest credit   Enter value from the Amount column
F8801 L28 Current year nonrefundable credit   Enter value from the Amount column
F8801 L30 Current year refundable credit   Enter value from the Amount column
F8839 L18 Adoption credit   Enter value from the Amount column
F8859 L11 Current year credit   Enter value from the Amount column
F8885 L5 Health coverage tax credit SSN   Enter the amount from the value column. Repeat this for the second Form 8885
F8901 Qualifying child information   Enter the number from the value column
F8903 L10 Qualified production activities income   Enter value from the Amount column
F8903 L16 Add lines 12 and 13   Enter value from the Amount column
F8903 L21 Domestic production activities deduction   Enter value from the Amount column
F8903 L22 Expanded affiliated group allocation   Enter value from the Amount column
F8834 L7 Domestic production activities deductions   Enter value from the Amount column
F8860 L9 Domestic production activities deductions   Enter value from the Amount column
F8910 L18 Domestic production activities deductions   Enter value from the Amount column
F8911 L19 Domestic production activities deductions   Enter value from the Amount column
F8912 L17 Domestic production activities deductions   Enter value from the Amount column
F8914 L21 Domestic production activities deductions   Enter value from the Amount column
F8824 L7 Yes/No indicator   Enter value from the remarks column or turn on Yes if circled in green

Exhibit 3.34.3-2  (10-01-2009)
Form 1040 Transcription

Short Name Field Description Note Instructions
Line 6c(1) Dependent’s first name   Enter dependents first name from Line 6c
Line 6c(1) Dependent’s last name   Enter dependents last name from Line 6c
Line 6c(2) Dependent’s social security number   Enter dependents social security number from Line 6c
Line 6c(3) Dependent’s relationship   Enter the relationship of the dependent
Line 6c(4) Qualifying child check box Box Turn on qualifying child box if circled in green
  Additional Dependent’s   Repeat Lines 6C(1) through (4) for each additional dependent
Line 6d Total number of exemptions claimed   Enter the number from Line 6d box or edited number
Line 13 Schedule D required Box Turn on check box if circled in green.
Line 21N NOLD   Enter the edited amount for NOLD
Line 21G Gambling   Enter the edited amount for Gambling
Line 39c Real Estate taxes or disaster loss Box Turn on check box if circled in green
Line 40 Itemized deductions   Enter amount from Line 40
Line 42 Multiply $3,500 by total number of exemptions   Enter amount from Line 42
Line 44a Tax - Form 8814 Box Turn on check box if circled in green
Line 44b Tax - Form 4972 Box Turn on check box if circled in green
Line 44 Tax Box Enter amount from Line 44
Line 53a Credits from Form 8396 Box Turn on check box if circled in green
Line 53b Credits from Form 8839 Box Turn on check box if circled in green
Line 53c Credits from Form 5695 Box Turn on check box if circled in green
Line 54a Other Credits - Form 3800 Box Turn on check box if circled in green
Line 54b Other Credits - Form 8801 Box Turn on check box if circled in green
Line 54c Other Credits - Form blank Box Turn on check box if circled in green
Line 58a Social security - Form 4137 Box Turn on check box if circled in green
Line 58b Social security - Form 8919 Box Turn on check box if circled in green
Line 68a Payment from - Form 2439 Box Turn on check box if circled in green
Line 68b Payment from - Form 4136 Box Turn on check box if circled in green
Line 68c Payment from - Form 8801 Box Turn on check box if circled in green
Line 68d Payment from - Form 8885 Box Turn on check box if circled in green

Exhibit 3.34.3-3  (10-01-2009)
Form 1040A Transcription

Short Name Field Description Note Instructions
Line 6c(1) Dependent’s first name   Enter dependents first name from Line 6c
Line 6c(1) Dependent’s last name   Enter dependents last name from Line 6c
Line 6c(2) Dependent’s social security number   Enter dependents social security number from Line 6c
Line 6c(3) Dependent’s relationship   Enter the relationship of the dependent
Line 6c(4) Qualifying child check box Box Turn on qualifying child box if circled in green
  Additional Dependent's   Repeat Lines 6C(1) through (4) for each additional dependent
Line 6d Total number of exemptions claimed   Enter the number from Line 6d box or edited number.
Line 23c Real Estate taxes Box Turn on check box if circled in green
Line 24 Standard deduction   Enter amount from Line 24
Line 26 Multiply $3,500 by total number of exemptions   Enter amount from Line 26
Line 28 Tax   Enter amount from Line 26

Exhibit 3.34.3-4  (10-01-2009)
Form 1040-A Schedule 2 Transcription

Short Name Field Description Note Instructions
Line 2(a) Qualifying person's first name   Enter person's first name from Line 2(a)
Line 2(a) Qualifying person's last name   Enter person's last name from Line 2(a)
Line 2(b) Qualifying person's social security number   Enter person's social security number from Line 2(b)
Line 2(c) Qualified expenses   Enter the amount from Line 2(c)
  Additional Dependent's   Repeat Lines 6C(1) through (4) for each additional dependent

Exhibit 3.34.3-5  (10-01-2009)
Schedule A Transcription

Short Name Field Description Note Instructions
Line 1 Medical & Dental Expenses   Enter amount from Line 1
Line 4 Subtract Line 3 from Line 1   Enter amount from Line 4
Line 5 State & Local Income Taxes   Enter amount from Line 5
Line 6 Real Estate Taxes   Enter amount from Line 6
Line 7 Personal Property Taxes   Enter amount from Line 7
Line 8 Other Taxes   Enter amount from Line 8
Line 9 Add Lines 5 through 8   Enter amount from Line 9
Line 10 Home Mortgage Interest   Enter amount from Line 10
Line 11 Home Mortgage Interest – Other   Enter amount from Line 11
Line 12 Points not Reported   Enter amount from Line 12
Line 13 Mortgage Insurance Premiums   Enter amount from Line 13
Line 14 Investment Interest   Enter amount from Line 14
Line 15 Add Lines 10 through 14   Enter amount from Line 15
Line 16 Gifts by Cash   Enter amount from Line 16
Line 17 Other Than Cash   Enter amount from Line 17
Line 18 Carryover from Prior Year   Enter amount from Line 18
Line 19 Add lines 15 through 17   Enter amount from Line 19
Line 20 Casualty or Theft Loss   Enter amount from Line 20
Line 21 Unreimbursed Employee Expenses   Enter amount from Line 21
Line 22 Tax Preparation Fees   Enter amount from Line 22
Line 23 Other Expenses   Enter amount from Line 23
Line 24 Add Lines 21 through 23   Enter amount from Line 24
Line 26 Multiply Line 25 by 2%   Enter amount from Line 26
Line 27 Subtract Line 26 from Line 24   Enter amount from Line 27
Line 28 Other – from A-10   Enter amount from Line 28
Line 29 Total Itemized Deductions   Enter amount from Line 29
Line 29 Form 1040, line 38 over 156,400 Box Turn on Yes/No boxes if circled in green
Line 30 Elect to itemize deductions Box Turn on check box if circled in green

Exhibit 3.34.3-6  (10-01-2009)
Schedule C Transcription

Short Name Field Description Note Instructions
SSN Social Security Number   Enter the Social Security Number
Line B Business code   Enter the Business Code if present
Line D Employer Identification Number   Enter the Employer Number if present
Line F(1) Accounting method - Cash Box Turn on check box if circled in green
Line F(2) Accounting method – Accrual Box Turn on check box if circled in green
Line F(3) Accounting Method – Other Box Turn on check box if circled in green
Line G Material participation Box Turn on Yes/No boxes if circled in green
Line H Started business during 2006 Box Turn on check box if circled in green
Line 1 Gross sales or receipts box Box Turn on check box if circled in green
Line 1 Gross sales or receipts amount   Enter amount from Line 1
Line 2 Returns and allowances   Enter amount from Line 2
Line 3 Subtract Line 2 from 1   Enter amount from Line 3
Line 4 Cost of goods sold   Enter amount from Line 4
Line 5 Gross profit   Enter amount from Line 5
Line 6 Other income   Enter amount from Line 6
Line 7 Gross income   Enter amount from Line 7
Line 8 Advertising   Enter amount from Line 8
Line 9 Car expenses   Enter amount from Line 9
Line 10 Commissions and fees   Enter amount from Line 10
Line 11 Contract labor   Enter amount from Line 11
Line 12 Depletion   Enter amount from Line 12
Line 13 Depreciation   Enter amount from Line 13
Line 14 Employee benefit programs   Enter amount from Line 14
Line 15 Insurance   Enter amount from Line 15
Line 16a Interest – Mortgage   Enter amount from Line 16a
Line 16b Interest – Other   Enter amount from Line 16b
Line 17 Legal and professional services   Enter amount from Line 17
Line 18 Office expense   Enter amount from Line 18
Line 19 Pension and profit sharing   Enter amount from Line 19
Line 20a Rent or lease – Vehicles   Enter amount from Line 20a
Line 20b Rent or lease – Other   Enter amount from Line 20b
Line 21 Repairs and maintenance   Enter amount from Line 21
Line 22 Supplies   Enter amount from Line 22
Line 23 Taxes and licenses   Enter amount from Line 23
Line 24a Travel – Travel   Enter amount from Line 24a
Line 24b Travel – Meals and entertainment   Enter amount from Line 24b
Line 25 Utilities   Enter amount from Line 25
Line 26 Wages   Enter amount from Line 26
Line 27 Other expenses   Enter amount from Line 27
Line 28 Total Expenses   Enter amount from Line 28
Line 29 Tentative profit (loss)   Enter amount from Line 29
Line 30 Expenses for home   Enter amount from Line 30
Line 31 Net Profit or (Loss)   Enter amount from Line 31
Line 32a Investment at risk Box Turn on check box if circled in green
Line 32b Some investment not a risk Box Turn on check box if circled in green
Line 33a Method – Cost Box Turn on check box if circled in green
Line 33b Method – Lower of Cost Market Box Turn on check box if circled in green
Line 33c Method – Other Box Turn on check box if circled in green
Line 34 Changes in determining cost Box Turn on Yes/No boxes if circled in green
Line 35 Inventory at BOY   Enter amount from Line 35
Line 36 Purchases   Enter amount from Line 36
Line 37 Cost of labor   Enter amount from Line 37
Line 38 Material and supplies   Enter amount from Line 38
Line 39 Other costs   Enter amount from Line 39
Line 40 Add lines 38 – 39   Enter amount from Line 40
Line 41 Inventory EOY   Enter amount from Line 41
Line 42 Cost of Goods Sold   Enter amount from Line 42
Line 43 Vehicle placed in service   Enter date from Line 43
Line 44a Miles – Business   Enter miles from Line 44a
Line 44b Miles – Commuting   Enter miles from Line 44b
Line 44c Miles – Other   Enter miles from Line 44c
Line 45 Vehicle for personal use Box Turn on Yes/No check box if circled in green
Line 46 Vehicle available for personal use Box Turn on Yes/No check box if circled in green
Line 47a Supporting evidence Box Turn on Yes/No check box if circled in green
Line 47b Written evidence Box Turn on Yes/No check box if circled in green

Exhibit 3.34.3-7  (10-01-2009)
Schedule C-EZ Transcription

Short Name Field Description Note Instructions
SSN Social Security Number   Enter the Social Security Number
Line B Business code   Enter the Business Code if present
Line D Employer Identification Number   Enter the Employer Number if present
Line 1 Gross sales or receipts box Box Turn on check box if circled in green
Line 1 Gross sales or receipts amount   Enter amount from Line 1
Line 2 Total Expenses   Enter amount from Line 2
Line 3 Net Profit   Enter amount from Line 3
Line 4 Vehicle in service   Enter date from Line 4
Line 5a Miles – Business   Enter miles from Line 5a
Line 5b Miles – Commuting   Enter miles from Line 5b
Line 5c Miles – Other   Enter miles from Line 5c
Line 6 Vehicle for personal use Box Turn on Yes/No check box if circled in green
Line 7 Vehicle available for personal use Box Turn on Yes/No check box if circled in green
Line 8a Supporting evidence Box Turn on Yes/No check box if circled in green
Line 8b Written evidence Box Turn on Yes/No check box if circled in green

Exhibit 3.34.3-8  (10-01-2009)
Schedule D Transcription

Short Name Field Description Note Instructions
Line 3(d) Sales price – Total   Enter amount from Line 3(d)
Line 4(f) Gain or loss – Form 6252   Enter amount from Line 4(f)
Line 5(f) Gain or loss – partnerships, trusts, etc   Enter amount from Line 5(f)
Line 6(f) Gain or loss – Short term carryover   Enter amount from Line 6(f)
Line 7(f) Net short term gain or (loss)   Enter amount from Line 7(f)
Line 10(d) Sales price – Total   Enter amount from Line 10(d)
Line 11(f) Gain or loss – Form 4797   Enter amount from Line 11(f)
Line 12(f) Gain or loss – partnerships, trusts, etc.   Enter amount from Line 12(f)
Line 13(f) Capital gain distributions   Enter amount from Line 13(f)
Line 14(f) Gain or loss – Short term carryover   Enter amount from Line 14(f)
Line 15 Net long term gain or (loss)   Enter amount from Line 15(f)

Exhibit 3.34.3-9  (10-01-2009)
Schedule E Transcription

Short Name Field Description Note Instructions
2ABC Family use of rental property Box Turn on Yes/No check boxes if circled in red. Repeat for each additional property listed.
Line 3 Rents received   Enter Lines 3 through 23 amounts for all properties provided by the taxpayer for these lines.
Line 3 Total Rents received – all properties   Enter amount from Line 3
Line 4 Royalties received   Enter amount from Line 4
Line 4 Total Royalties received – all properties   Enter amount from Line 4 Totals
Line 5 Advertising   Enter amount from Line 5
Line 6 Auto & travel   Enter amount from Line 6
Line 7 Cleaning & maintenance   Enter amount from Line 7
Line 8 Commissions   Enter a mount from Line 8
Line 9 Insurance   Enter amount from Line 9
Line 10 Legal & other fees   Enter amount from Line 10
Line 11 Management fees   Enter amount from Line 11
Line 12 Mortgage interest paid to banks   Enter amount from Line 12
Line 12 Total Mortgage interest paid to banks – all properties   Enter amount from Line 12 Totals
Line 13 Other interest   Enter amount from Line 13
Line 14 Repairs   Enter amount from Line 14
Line 15 Supplies   Enter amount from Line 15
Line 16 Taxes   Enter amount from Line 16
Line 17 Utilities   Enter amount from Line 17
Line 18 Other - List   Enter amount from Line 18
Line 19 Add Lines 5 – 18   Enter amount from Line 19
Line 19 Total Add Lines 5 – 18 – all properties   Enter amount from Line 19 Totals
Line 20 Depreciation expense   Enter amount from Line 20
Line 20 Total Depreciation expense – all properties   Enter amount from Line 20 Totals
Line 21 Total expenses   Enter amount from Line 21
Line 22 Income or (loss) from rental real estate   Enter amount from Line 22
Line 23 Deductible rental real estate loss + Enter amount from Line 23
Line 24 Income   Enter amount from Line 24
Line 25 Losses + Enter amount from Line 25
Line 26 Total rental income or (loss)   Enter amount from Line 26
Line 27 Reporting a loss not allowed Box Turn on Yes/No check boxes if circled in red.
Line 28(a) Name   Enter name form Line 28(a), Row A
Line 28(b) Enter P for partnership; S for S corporation   Enter letter from Line 28(b), Row A
Line 28(c) Check if foreign partnership Box Turn on Line 28(c), Row A check box if circled in green.
Line 28(d) Employer Identification Number   Enter EIN from Line 28(d)
Line 28(e) Check if any amount is not at risk. Box Turn on Line 28(e), Row A check box if circled in green.
Line 28(f) Passive loss allowed – Form 8582   Enter amount from Line 28(f), Row A
Line 28(g) Passive income from Schedule K1   Enter amount from Line 28(g), Row A
Line 28(h) Nonpassive loss from Schedule K1   Enter amount from Line 28(h), Row A
Line 28(i) Section 179 expense – For 4562   Enter amount from Line 28(i), Row A
Line 28(j) Nonpassive loss from Schedule K1   Enter amount from Line 28(j), Row A
      Repeat Line 28(a) through 28(j) entries for Rows B – D and all successive rows.
Line 29a(g) Passive income total   Enter amount from Line 29a(g)
Line 29a(j) Nonpassive income total   Enter amount from Line 29a(j)
Line 29b(f) Passive loss total   Enter amount from Line 29b(f)
Line 29b(h) Nonpassive loss total   Enter amount from Line 29b(h)
Line 29b(i) Section 179 expense   Enter amount from Line 29b(i)
Line 30 Add columns g and j of Line 29a   Enter amount from Line 30
Line 31 Add columns f, h and I of Line 29b + Enter amount from Line 31
Line 32 Total income or (loss)   Enter amount from Line 32
Line 34a(d) Passive income total   Enter amount from Line 34a(d)
Line 34a(f) Other income   Enter amount from Line 34a(f)
Line 34b(c) Passive deduction loss from Form 8585   Enter amount from Line 34b(c)
Line 34b(e) Deduction or loss from K-1   Enter amount from Line 34b(e)
Line 35 Add columns d and f of Line 34a   Enter amount from Line 35
Line 36 Add columns c and e of Line 34b   Enter amount from Line 36
Line 37 Total income or (loss)   Enter amount from Line 37
Line 39 Combine columns d and e only   Enter amount from Line 39
Line 38(a) Name   Enter name from Line 38(a)
Line 38(b) Employer Identification Number   Enter EIN from Line 38(b)
Line 38(c) Excess inclusion   Enter amount from Line 38(c)
Line 38(d) Taxable Income   Emter amount from Line 38(d)
Line 38(e) Incomes from Schedule Q   Enter amount from Line 38(e)
Line 40 Net farm rental income of (loss)   Enter amount from Line 40
Line 41 Total income or (loss)   Enter amount from Line 41
Line 42 Reconciliation of farming and fishing income   Enter amount from Line 42
Line 43 Reconciliation for real estate professionals   Enter amount from Line 43
       

Exhibit 3.34.3-10  (10-01-2009)
Schedule EIC Transcription

Short Name Field Description Note Instructions
Line 1 Box Child 1 – Child does not qualify Box Turn on box if circled in green
Line 1 Box Child 2 – Child does not qualify Box Turn on box if circled in green
Line 1 Child 1 – First Name   Enter first name of Child 1
Line 1 Child 2 – First Name   Enter first name of Child 2
Line 1 Child 1 – Last Name   Enter last name of Child 1
Line 1 Child 2 – Last Name   Enter last name of Child 2
Line 2 Child 1 – SSN   Enter SSN of Child 1
Line 2 Child 2 – SSN   Enter SSN of Child 2
Line 3 Child 1 – Year of Birth   Enter year of birth date of Child 1
Line 3 Child 2 – Year of Birth   Enter year of birth date of Child 2
Line 4a Child 1 – Born before 1990 Box Turn on Yes/No check boxes if circled in green.
Line 4a Child 2 – Born before 1990 Box Turn on Yes/No check boxes if circled in green.
Line 4b Child 1 – Disabled in 2008 Box Turn on Yes/No check boxes if circled in green.
Line 4b Child 2 – Disabled in 2008 Box Turn on Yes/No check boxes if circled in green.
Line 5 Child 1 – Relationship   Enter relationship of Child 1
Line 5 Child 2 – Relationship   Enter relationship of Child 2
Line 6 Child 1 – Number of Months   Enter number of months of Child 1
Line 6 Child 2 – Number of Months   Enter number of months of Child 1

Exhibit 3.34.3-11  (10-01-2009)
Schedule F Transcription

Short Name Field Description Note Instructions
SSN Social Security Number   Enter SSN
Line B Business Code   Enter the Business code from Line B
Line C(1) Accounting Method – Cash Box Turn on check box if circled in green
Line C(2) Accounting Method – Accrual Box Turn on check box if circled in green
Line D Employer ID Number   Enter the EIN from Line D
Line E Material participation in business Box Turn on Yes/No check boxes if circled in green
Line 1 Sales of livestock or other items   Enter amount from Line 1
Line 2 Cost or basis of livestock   Enter amount from Line 2
Line 3 Subtract Line 2 form line 1   Enter amount from Line 3
Line 4 Sales of livestock, etc you raised   Enter amount from Line 4
Line 5a Cooperative distributions   Enter amount from Line 5a
Line 5b Taxable amount   Enter amount from Line 5b
Line 6a Agricultural program payments   Enter amount from Line 6a
Line 6b Taxable amount   Enter amount from Line 6b
Line 7a Commodity Credit Corp loans reported   Enter amount from Line 7a
Line 7b Commodity Credit Corp loans forfeited   Enter amount from Line 7b
Line 7c Taxable amount   Enter amount from Line 7c
Line 8a Crop insurance proceeds received in 2008   Enter amount from Line 8a
Line 8b Taxable amount   Enter amount from Line 8b
Line 8c Election to defer to 2009 Box Turn on check box if circled in green
Line 8d Amount deferred from 2007   Enter amount from Line 8d
Line 9 Custom hire income   Enter amount from Line 9
Line 10 Other income   Enter amount from Line 10
Line 11 Gross Income   Enter amount from Line 11
Line 12 Car and truck expenses   Enter amount from Line 12
Line 13 Chemicals   Enter amount from Line 13
Line 14 Conservation expenses   Enter amount from Line 14
Line 15 Custom hire expenses   Enter amount from Line 15
Line 16 Depreciation and Sect 179 expense   Enter amount from Line 16
Line 17 Employee benefit programs   Enter amount from Line 17
Line 18 Feed   Enter amount from Line 18
Line 19 Fertilizers and lime   Enter amount from Line 19
Line 20 Freight and trucking   Enter amount from Line 20
Line 21 Gasoline, fuel and oil   Enter amount from Line 21
Line 22 Insurance   Enter amount from Line 22
Line 23a Interest – Mortgage   Enter amount from Line 23a
Line 23b Interest – Other   Enter amount from Line 23b
Line 24 Labor hired   Enter amount from Line 24
Line 25 Pension and profit-sharing plans   Enter amount from Line 25
Line 26a Rent or lease – Vehicles, machinery   Enter amount from Line 26a
Line 26b Rent or lease – other   Enter amount from Line 26b
Line 27 Repairs and maintenance   Enter amount from Line 27
Line 28 Seeds and plants   Enter amount from Line 28
Line 29 Storage and warehousing   Enter amount from Line 29
Line 30 Supplies   Enter amount from Line 30
Line 31 Taxes   Enter amount from Line 31
Line 32 Utilities   Enter amount from Line 32
Line 33 Veterinary, breeding, medicine   Enter amount from Line 33
Line 34a Other expenses   Enter amount from Line 34a
Line 34b Other expenses   Enter amount from Line 34b
Line 34c Other expenses   Enter amount from Line 34c
Line 34d Other expenses   Enter amount from Line 34d
Line 34e Other expenses   Enter amount from Line 34e
Line 34f Other expenses   Repeat Lines 34(a) through 34(f) entries for all successive rows
Line 35 Total Expenses   Enter amount from Line 35
Line 36 Net farm profit or (loss)   Enter amount from Line 36
Line 37a If you have a loss check box   Turn on check box if circled in green
Line 37b If you have a loss check box   Turn on check box if circled in green
Line 38 Sales of livestock or other items   Enter amount from Line 38
Line 39a Cooperative distributions   Enter amount from Line 39a
Line 39b Taxable amount   Enter amount from Line 39b
Line 40a Agricultural program payments   Enter amount from Line 40a
Line 40b Taxable amount   Enter amount from Line 40b
Line 41a Commodity Credit Corp loans reported   Enter amount from Line 41a
Line 41b Commodity Credit Corp loans forfeited   Enter amount from Line 41b
Line 41c Taxable amount   Enter amount from Line 41c
Line 42 Crop insurance proceeds   Enter amount from Line 42
Line 43 Custom hire income   Enter amount from Line 43
Line 44 Other income   Enter amount from Line 44
Line 45 Add amounts for lines 38 – 44   Enter amount from Line 45
Line 46 Inventory of livestock, produce, grains, etc beginning of year   Enter amount from Line 46
Line 47 Cost of livestock, produce, grains, etc during the year   Enter amount from Line 47
Line 48 Add lines 46 and 47   Enter amount from Line 48
Line 49 Inventory of livestock, produce, grains, etc end of year   Enter amount from Line 49
Line 50 Cost of livestock, produce, grains, etc sold   Enter amount from Line 50
Line 51 Gross Income   Enter amount from Line 51

Exhibit 3.34.3-12  (10-01-2009)
Schedule SE Transcription

Short Name Field Description Note Instructions
A NAME Name of person with SE income   Enter name from the name box
A SSN Social Security Number of person with SE income   Enter the SSN
Line A1a Net farm profit or (loss) from Schedule F   Enter amount from Line A1a
Line A1b Social Security or Retirement benefits + Enter amount from Line 1b
Line A2 Net profit or (loss) from Schedule C   Enter amount from Line 2
Line A3 Combine Lines 1 and 2   Enter amount from Line 3
Line A4 Net earnings from self-employment   Enter amount from Line 4
Line A5 Self-employment tax   Enter amount from Line 5
Line A6 Deduction for one-half of SE tax   Enter amount from Line 6
B NAME Name of person with SE income   Enter name from the name box
B SSN Social Security Number of person with SE income   Enter SSN
Line BA Are you a minister check box Box Turn on check box if circled in green
Line B1a Net farm profit or (loss) from Schedule F   Enter amount from Line 1a
Line B2 Net profit or (loss) from Schedule C   Enter amount from Line 2
Line B1b Social Security or Retirement benefits + Enter amount from Line 1b
Line B3 Combine Lines 1 and 2   Enter amount from Line 3
Line B4a If Line 3 is more than zero…   Enter amount from Line 4a
Line B4b If you elect optional method(s)   Enter amount from Line 4b
Line B4c Combine Lines 4a and 4b   Enter amount from Line 4c
Line B5a Church employee income   Enter amount from Line 5a
Line B5b Multiply Line 5 by .9235   Enter amount from Line 5b
Line B6 Net earnings from self-employment   Enter amount from Line 6
Line B8a Total social security wages and tips   Enter amount from Line 8a
Line B8b Unreported tips   Enter amount from Line 8b
Line B8c Wages subject to Social Security tax   Enter amount from Line 8c
Line 8d Add Lines 8a, 8b and 8c   Enter amount from Line 8d
Line B9 Subtract Line 8d from Line 7   Enter amount from Line 9
Line B10 Multiply smaller of Line 6 or Line 9 by .124   Enter amount from Line 10
Line B11 Multiply Line 6 by .029   Enter amount from Line 11
Line B12 Self-employment tax   Enter amount from Line 12
Line B13 Deduction for one-half of SE tax   Enter amount from Line 13
Line B15 Smaller of two-thirds of gross farm income   Enter amount from Line 15
Line B16 Subtract Line 15 from Line 14   Enter amount from Line 16
Line B17 Smaller of two-thirds of gross farm income   Enter amount from Line 17

Exhibit 3.34.3-13  (10-01-2009)
Form 1116 Transcription

Short Name Field Description Note Instructions
ID Number Identifying Number   Enter EIN of taxpayer
a-e Categories of income Box Turn on check boxes if circled in green
Line 1a Total (Add cols A, B, & C)   Enter amount from Line 1a Total
Line 7 Subtract Line 6 from line 1a   Enter amount from Line 7
Line 8 Add lines A through C   Enter amount from Line 8
Line 12 Reduction in Foreign Taxes   Enter amount from Line 12

Exhibit 3.34.3-14  (10-01-2009)
Form 2106 Transcription

Short Name Field Description Note Instructions
Name Your name   Enter full taxpayer name
OCCUP Occupation expense incurred   Enter taxpayer occupation
SSN Social Security Number   Enter taxpayer SSN
Line 1A Vehicle expense   Enter amount from Line 1A
Line 2A Parking fees, tolls, etc.   Enter amount from Line 2A
Line 3A Travel expense – overnight   Enter amount from Line 3A
Line 4A Business expenses not on Lines 1-3   Enter amount from Line 4A
Line 5B Meals & entertainment   Enter amount from Line 5B
Line 6A Total Expenses   Enter amount from Line 6A
Line 6B Total Expenses – M & E   Enter amount from Line 6B
Line 7A Reimbursements   Enter amount from Line 7A
Line 7B Reimbursements – M & E   Enter amount from Line 7B
Line 8A Subtract Line 7A from Line 6A   Enter amount from Line 8A
Line 8B Subtract Line 7B from Line 6B   Enter amount from Line 8B
Line 9A Column A & B multiply   Enter amount from Line 9A
Line 9B Column A & B multiply – M & E   Enter amount from Line 9B
Line 10B Total – Line 9 A & B   Enter amount from Line 10B

Exhibit 3.34.3-15  (10-01-2009)
Form 2106-EZ

Short Name Field Description Note Instructions
Name Your name   Enter full taxpayer name
OCCUP Occupation expense incurred   Enter taxpayer occupation
SSN Social Security Number   Enter taxpayer SSN
Line 1c Vehicle expense, Add lines 1a and 1b   Enter amount from Line 1c
Line 2 Parking fees, tolls, etc.   Enter amount from Line 2
Line 3 Travel expense - overnight   Enter amount from Line 3
Line 4 Business expense not on Lines 1-3   Enter amount from Line 4
Line 5 ME 50% of M & E   Enter amount from Line 5 (inset)
Line 5 Meals & Entertainment   Enter amount from Line 5 (column)
Line 6 Total Expenses   Enter amount from Line 6

Exhibit 3.34.3-16  (10-01-2009)
Form 2441 Transcription

Short Name Field Description Note Instructions
Line 2(a) Qualifying person’s first name   Enter person’s first name from Line 2(a)
Line 2(a) Qualifying person’s last name   Enter person’s last name from Line 2(a)
Line 2(b) Qualifying person’s social security number   Enter person’s social security number from Line 2(b)
Line 2(c) Qualified expenses   Enter the amount from Line 2(c)
  Additional Dependent’s   Repeat Lines 2(a) through 2(c) for each additional dependent

Exhibit 3.34.3-17  (10-01-2009)
Form 2555/2555EZ Transcription

Short Name Field Description Note Instructions
SSN Social Security Number   Enter the Social Security Number
Line 26 2008 Foreign earned income   Enter the amount from Line 26
Line 28 Qualified housing expense   Enter the amount from Line 28
Form 2555EZ
SSN Social Security Number   Enter the Social Security Number
Line 17 2008 Foreign earned income   Enter the amount from Line 17

Exhibit 3.34.3-18  (10-01-2009)
Form 3800 Transcription

Short Name Field Description Note Instructions
Line 1a Investment credit   Enter amount from Line 1a
Line 1b Welfare to work credit   Enter amount from Line 1b
Line 1c Credit for research activities   Enter amount from Line 1c
Line 1dEIN Low income housing credit EIN   Enter EIN form Line 1d
Line 1d Low income housing credit   Enter amount from Line 1d
Line 1e Disabled access credit   Enter amount from Line 1e
Line 1f Renewable electricity production   Enter amount from Line 1f
Line 1g Indian employment credit   Enter amount from Line 1g
Line 1h Orphan drug credit   Enter amount from Line 1h
Line 1i New markets credit - EIN   Enter EIN of new market
Line 1i New markets credit   Enter amount from Line 1i
Line 1j Credit for small employer   Enter amount from Line 1j
Line 1k Credit small employer child care –EIN   Enter EIN of Employer child care credit
Line 1k Credit small employer child care   Enter amount from Line 1k
Line ll Biodiesel diesel fuels credit   Enter amount from Line 1l
Line 1m Low sulfur diesel credit   Enter amount from Line 1m
Line 1n Distilled spirits credit   Enter amount from Line 1n
Line 1o Non-conventional fuel credit   Enter amount from Line 1o
Line 1p Energy efficient home credit   Enter amount from Line 1p
Line 1q Energy efficient appliance credit   Enter amount from Line 1q
Line 1r Alternative motor vehicle - EIN   Enter EIN of AMV credit if present
Line 1r Alternative motor vehicle credit   Enter amount from Line 1r
Line 1s Alternative fuel vehicle credit   Enter amount from Line 1s
Line 1t Credit for affected Midwestern disaster area employers   Enter amount from Line 1t
Line 1u Mine rescue training credit   Enter amount from Line 1u
Line 1v Agricultural chemicals security credit   Enter amount from Line 1v
Line 1w Credit for employer differential wage payments.   Enter amount from Line 1w
Line 1x Carbon dioxide sequestration credit   Enter amount from Line 1x
Line 1y Credit for contributions to selected community development corporations   Enter amount from Line 1y
Line 1z General Credits from an electing large partnership   Enter amount from Line 1z
Line 2 Add lines 1a – 1aa   Enter amount from Line 2
Line 3 Passive activity credits   Enter amount from Line 3
Line 4 Subtract Line from Line 2   Enter amount from Line 4
Line 5 Passive activity credits – 2006   Enter amount from Line 5
Line 6 Carryforward of general business credit to 2006   Enter amount from Line 6
Line 7 Carry back of general business credit from 2007   Enter amount from Line 7
Line 8 Current year credit   Enter amount from Line 8
Line 9 Regular tax before credits   Enter amount from Line 9
Line 10 Alternative minimum tax   Enter amount from Line 10
Line 11 Add Lines 9 and 10   Enter amount from Line 11
Line 12a Foreign tax credit   Enter amount from Line 12a
Line 12b Credit from Form 1040   Enter amount from Line 12b
Line 12c Qualified electric vehicle credit   Enter amount from Line 12c
Line 12d Non-business motor vehicle credit   Enter amount from Line 12d
Line 12e Non-business fuel vehicle credit   Enter amount from Line 12e
Line 12f Add Line 12a – 12e   Enter amount from Line 12f
Line 13 Net income tax   Enter amount from Line 13
Line 14 Net regular tax   Enter amount from Line 14
Line 15 Enter 25% of excess   Enter amount from Line 15
Line 16 Tentative minimum tax   Enter amount from Line 16
Line 17 Greater of Line 15 or 16   Enter amount from Line 17
Line 18a Subtract Line 17 from Line 13   Enter amount from Line 18a
Line 18b For corporation electing to accelerate …..   Enter amount from Line 18b
Line 18c Add lines 18a and 18b   Enter amount from Line 18c
Line 19a Enter the smaller of line 8 or line 18c   Enter amount from Line 19a
Line 19b Enter the smaller of line 8 or line 18s   Enter amount from Line 19b
Line 19c Subtract line 19b from Line 19a   Enter amount from Line 19c
Line 20 Multiply Line 15 by 75%   Enter amount from Line 20
Line 21 Enter greater of line 15 or line 20   Enter amount from Line 21
Line 22 Subtract line 21 from line 13   Enter amount from Line 22
Line 23 Subtract line 19b from line 22   Enter amount from Line 23
Line 24 Enter amount from Form 844   Enter amount from Line 24
Line 25 Empowerment Zone   Enter amount from Line 25
Line 26 Subtract line 15 from line 13   Enter amount from Line 26
Line 27 Add lines 19b and 25   Enter amount from Line 27
Line 28 Subtract line 27 from line 26   Enter amount from Line 28
Line 29a Enter investment credit   Enter amount from Line 29a
Line 29b Enter work opportunity credit   Enter amount from Line 29b
Line 29c Enter alcohol credit   Enter amount from Line 29c
Line 29d Enter low income credit   Enter amount from Line 29d
Line 29e Enter renewable electricity credit   Enter amount from Line 29e
Line 29f Enter credit of social security   Enter amount from Line 29f
Line 29g Enter railroad track credit   Enter amount from Line 29g
Line 30 Add lines 29a through 29g   Enter amount from Line 30
Line 31 Enter smaller of line 28 or line 30   Enter amount from Line 31
Line 32 Credit allowed for current year.   Enter amount from Line 32

Exhibit 3.34.3-19  (10-01-2009)
Form 6251 Transcription

Short Name Field Description Note Instructions
Line 1 If filing schedule A…   Enter amount from Line 1
Line 2 Medical & dental   Enter amount from Line 2
Line 3 Taxes from Schedule A   Enter amount from Line 3
Line 4 Enter home mortgage interest   Enter amount from Line 4
Line 5 Miscellaneous deductions from Schedule A   Enter amount from Line 5
Line 6 If Line 38 – Form 1040 is… + Enter amount from Line 6
Line 7 If claiming the standard deduction ….. + Enter amount from Line 7
Line 8 Tax refund from Form 1040 + Enter amount from Line 8
Line 9 Investment interest expense   Enter amount from Line 9
Line 10 Depletion   Enter amount from Line 10
Line 11 Net operating loss deduction from Form 1040   Enter amount from Line 11
Line 12 Interest from private activity bonds   Enter amount from Line 12
Line 13 Qualified small business stock   Enter amount from Line 13
Line 14 Exercise of incentive stocks   Enter amount from Line 14
Line 15 Estates and trusts   Enter amount from Line 15
Line 16 Electing large partnerships   Enter amount from Line 16
Line 17 Disposition of property   Enter amount from Line 17
Line 18 Depreciation on assets after 1986   Enter amount from Line 18
Line 19 Passive activities   Enter amount from Line 19
Line 20 Loss limitations   Enter amount from Line 20
Line 21 Circulation costs   Enter amount from Line 21
Line 22 Long-term contracts   Enter amount from Line 22
Line 23 Mining costs   Enter amount from Line 23
Line 24 Research & experimental costs   Enter amount from Line 24
Line 25 Income from certain sales before January 1, 1987 + Enter amount from Line 25
Line 26 Intangible drilling costs   Enter amount from Line 26
Line 27 Other adjustments   Enter amount from Line 27
Line 28 Alternative tax net operating loss deduction + Enter amount from Line 28
Line 29 Alternative minimum taxable income   Enter amount from Line 29
Line 30 Exemption – If your filing status is…   Enter amount from Line 30
Line 31 Subtract Line 30 from Line 29   Enter amount from Line 31
Line 32 If you are filing Form 2555…   Enter amount from Line 32
Line 33 Alternative minimum tax foreign tax credit   Enter amount from Line 33
Line 34 Tentative minimum tax   Enter amount from Line 34
Line 35 Tax from Form 1040   Enter amount from Line 35
Line 36 Alternative Minimum Tax   Enter amount from Line 36
Line 37 Amount from Form 6251 Line 31   Enter amount from Line 37
Line 38 Amount from Line 6 worksheet   Enter amount from Line 38
Line 39 Amount from Sch D Line 19   Enter amount from Line 39
Line 40 Amount from Line 38   Enter amount from Line 40
Line 41 Smaller of Line 37 or 40   Enter amount from Line 41
Line 42 Subtract Line 41 from Line 37   Enter amount from Line 42
Line 43 If Line 42 is $175,00 or less   Enter amount from Line 43
Line 44 Enter   Enter amount from Line 44
Line 45 Amount from Line 7 worksheet   Enter amount from Line 45
Line 46 Subtract Line 45 from Line 44   Enter amount from Line 46
Line 47 Smaller of Line 37 or 38   Enter amount from Line 47
Line 48 Smaller of Line 46 or 47   Enter amount from Line 48
Line 49 Subtract Line 48 from Line 47   Enter amount from Line 49
Line 50 Multiply Line 49 by 15%   Enter amount from Line 50
Line 51 Subtract Line 47 from Line 41   Enter amount from Line 51
Line 52 Multiply Line 51 by 25%   Enter amount from Line 52
Line 53 Add Lines 43, 50, and 52   Enter amount from Line 53
Line 54 If Line 37 is $175,00 or less   Enter amount from Line 54
Line 55 Smaller of Line 53 or 54   Enter amount from Line 55

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