Internal Revenue Manual - 3.34.4 S Corporation Tax Returns - Document Analysis & Data Entry (Cont. 1)

Part 3. Submission Processing
Chapter 34. National Research Program (NRP)
Section 4. S Corporation Tax Returns - Document Analysis & Data Entry (Cont. 1)

3.34.4.3
Data Entry of S Corporation Tax Returns

3.34.4.3.2
Data Entry Guidelines

3.34.4.3.2.7 (12-01-2006)
Tax Period Entries

Enter full tax year periods as YYYY/MM. The NRP BMF Edit Sheet should be the only form that requires this type of entry. Tax periods for other forms should be automatically filled in for both Access and Excel forms.
Form 1120S and Schedule K-1 require an additional and different format for the tax period. It will be entered as 4 separate fields; beginning month (MM), beginning year (YYYY), ending month (MM) and ending year (YYYY).

3.34.4.3.2.8 (12-01-2006)
Punctuation Marks

Ignore punctuation marks when they are part of a name or address. The address 115 Elm St. should be entered without the period. Input a name of Bill H. Tree without the period. Other punctuation such as commas, colons and semi-colons should also be omitted. This will help to minimize input discrepancies during KV.
Also use standard street and state abbreviations as listed in IRM 3.24.8.

3.34.4.3.2.9 (12-01-2006)
Percentages

Enter percentages to three decimal places as .nnn. Document Analysis will edit these entries. If percentages are stated as fractions, they will be edited as decimal numbers.
Schedule K-1 has one line that serves as the exception to the rule. Document Analysis will compute a "percent of ownership" and edit the amount in red to the left of the taxpayer’s entry; input both. The computed percentage must be entered using eight and ten decimal place entries. (.nnnnnnnn or .nnnnnnnnnn). Examples of this type of input are .50222222 or .5022222222. Even percentages may be input as .50 or .10 and the system will display the correct number of decimals. A figure of 100 percent can be entered as 1.

3.34.4.3.2.10 (12-01-2006)
Entering Employer Identification Numbers (EIN)

For the most part enter EIN data as nnnnnnnnn, and in some cases, SSN data as nnnnnnnnn. Don’t include "dashes" as part of your entry as it will not fit in the field.
The exception to the rule is the K-1 for TY04. The shareholder TIN should be edited with hyphens and entered as hyphens.

3.34.4.3.3 (12-01-2006)
Accessing and Using the NRP BMF Data Entry Application

Users must have an approved Online 5081 for either TY03 or TY04 application.
It will be necessary to log onto the local network using the assigned domain.
The TY03 application utilizes both ACCESS and EXCEL as the input application.
1. The TY04 application is written in ASP.NET Visual Basic, connected to a Microsoft SQL Server database running on a Windows 2000 server at DCC.

3.34.4.3.3.1 (12-01-2006)
Clicking on Buttons

Point the cursor and "double" click the desktop icon or shortcut to enter the application. Upon entering the application, "single" click buttons to activate them.
Left click your mouse to activate buttons. Red and black buttons let you move backward or exit the current screen or menu. Blue and green buttons activate other menu selections and move you forward.

3.34.4.3.3.2 (12-01-2006)
Using and Navigating Within Form Screens

Once you select a form or schedule for input, the application presents you with a "form screen" replica of the actual form. Your cursor will appear in the first field required for input.
A variety of options are available to move about form screens. Depending on where you are in the form, or even your personal preference, you can use any or all of them.
1. To go to any field on the form, point to it with your mouse and left click on it.
2. You can move forward one field at a time by using the Tab or Enter keys, regardless if data is in the field or not.
3. If you want to back up in the form, hold down the Shift key, then press Tab once for each field.
4. Use the right and left arrow keys to move back and forth within a field. The works when you already have data in the field and want to move to another part of it.
After you enter data in a field, move on to the next using the above navigation options.
At times, you will not see the whole form on the screen available to you on your terminal. As you enter to fields, the form will scroll down. You can also use your mouse wheel or the scroll bar to move it up and down on your terminal screen.
If you are inputting data in a sub-form are of a form screen, you will be locked into it until you finish inputting all line entries. Once you are done with all lines, your cursor will be at the last field for the sub-form. Use Ctrl/Tab together to move forward to the next field. If you really want to go back, use Shift/Ctrl/Tab together and you will move back one field at a time until you exit the sub-form.
Using and inputting to sub-forms is discussed in IRM 3.34.4.3.3.4.

3.34.4.3.3.3 (12-01-2006)
Data Entry Fields

Input fields have a white background. Other fields may be orange or blue. While they part of the data entry application, they are not fields that require input.
If a field requires an entry, the user will not be able to exit that field without entering data. Fields of this type are rare and identified on NRP BMF Entry Sheets for each form.

3.34.4.3.3.4 (12-01-2006)
Sub forms for Statements and Continuation Sheets

Some major forms screen have associated sub-form screens. They are part of the selected form or schedule and do not have assigned buttons on the main menu. Sub-forms will be used for documents that have multiple entries, edited statements, or continuation sheets. Generally, these are used when a line provides for a few entries, but the attached statement has several or many entries beyond that.
If a statement has been edited for input, it will be flagged.
Once the cursor moves into a sub-form, the user can input zero, one or many line entries. The application continues to scroll through the sub-form fields, returning to the initial field from the final field. Input all line entries and then exit the sub-form as provided in the navigation procedures discussed earlier.

Not all documents have a sub form. Only those using statements or continuation sheets will have them.

a) Form 1120S, Line 19 has a special selection for its sub-form. If there is an entry on Line 19, the application will open a new screen. There should be a Form 1120S Line 19 Edit Sheet in the case file. Use it to input the items to the form screen. If the edit sheet is missing, refer the case to a manager to get one prepared by Document Analysis. In some instances the only input will be to turn on the Missing Statement decision box.
Lines 1 and 7 of Schedule D are sub-forms of the Schedule D screen.

Form 4562 has several sub-forms built into it.

	Line 6
	Line 19a
	Line 20a
	Line 26
	Line 27
	Lines 30 to 36, all one form
	Line 42

Form 4797 has a few.

	Line 2
	Line 10
	Line 19s to 29b, all one form

Form 8825 has a few also.

	Lines 1 to 14, all one form
	Line 15
	Line 20b

It is important to re: note that the 4562, 4797 and 8825 are entered as row tables through Excel.

3.34.4.3.3.5 (12-01-2006)
TY- 03 Applications

This subsection defines the applications that were used for transcription for the TY2003 study.

3.34.4.3.3.5.1 (12-01-2006)
Access Application

Description -The following forms can be processed through the Access application – 1120S, A, B, K, L, M1, M2, D, N, 3800, 8846, K-1.
Navigation - A shortcut icon titled NRP BMF Data Entry will be available on the workstation. Double-click the icon to open the application.
Once open, the initial menu, NRP Processing 2003 is presented. This is the doorway to the major functions of the application. The user should type their SEID (Standard Employee Identifier). Use Tab or Enter to get to the Password field, type in a password and press enter once. The menu will alert the user to the age of the password. It must be changed every 120 days.
When the application is logged into for the first time, the user will input a system assigned password. A menu will allow the user to change the password to one of his choosing. This takes the user to the main forms menu.
1. The menu is separated into Original Entry (OE) and Key Verification (KV). It allows selection of a form or schedule for each. When doing OE, use the forms in the OE column. The KV process is inactive for TY2003.
2. The upper right "green" box shows application authority. It could be Admin, Lead Mgr or User. Most authorities will be of the User type.
3. The large "white" area in the middle allows a user to enter an EIN or select a drop down list of available numbers. The database was pre-loaded with valid EINs for the NRP study. Scroll down the list or start typing the EIN and the range of numbers close to that typing will appear. Once the number is visible, point and click on it with the mouse or finish typing it. It is now possible to select a form.
4. The blue "EDIT SHEET" button in at the top of the OE and KV areas is the first form to be input. This is the NRP BMF Edit Sheet.
5. The bottom of the menu has two buttons EXIT and Reports. Use EXIT to leave the application. The Reports Button is inactive.
6. Always start with the Edit Sheet Button. Once the NRP BMF Edit Sheet is input, other forms can be entered.
7. If a form with all zeros may or may not be entered into OE.

3.34.4.3.3.5.2 (12-01-2006)
Excel Application

Description - The following forms can be processed through the Excel application – Forms 4562, 4797 and 8825.
Navigation - Each workstation will be mapped to the server in Covington where the application resides, for any approved user. Double-click on the icon that represents the user’s computer on a workstation. Once the user’s icon is clicked on, the next screen will reveal Excel icons for the three spreadsheets used for input. Base spreadsheet names are F4562_ALL_TABLES.XLS, F4797_ALL_TABLES and F8825_ALL_TLABLES.XLS Standard tabbing, arrow keys, and enter button will function within this application.
Data Entry- Transcribers will use a data map provided with the application that charts the fields on the spreadsheets to the corresponding fields on the tax forms. Base spreadsheet names are F4562_ALL_TABLES.XLS, 4797_ALL_TABLES.XLS and F8825_ALL_TABLES.XLS. The spreadsheets have been preloaded with the same EINs that were available in the ACCESS application. It is necessary for the user to enter the complete EIN into that respective field on the spreadsheet that matches a case file TIN. Only valid NRP TINs will be accepted. The Tax Period and Case Number will be populated from the TIN into the spreadsheet once the TIN is selected. Each spreadsheet will contain multiple tabs, each one associated with a part of a tax form. For each spreadsheet tab, the first column is "E10" , which is the TIN/EIN. This is a selectable item, which draws from a sorted list of TINs. Once that TIN is selected, the following 3 columns (DLN, Name Control, Tax Period) are automatically filled in.
1. The fifth column is "Input Date" – enter today’s date in MM/DD/YYYY format. (This can be entered once, and copied for subsequent rows once transcription is done for the day.)
2. The sixth column is "SEID" – the user enters his employee SEID. (This can be entered once, and copied for subsequent rows once transcription is done for the day.)
3. Checkbox items on tax forms: Checked entries should be entered as "-1" , Unchecked can be left blank. These fields are validated, and errors will be flagged.
4. Date fields should be entered in MM/DD/YYYY format.
5. All input represents OE only.
Navigation - Tab from field to field. At the end of a record, press <enter>and then <home> to get to the beginning of the next record.
Leaving the application should be done with a File <Save> ensure that spreadsheet data is saved to the Covington server.

The following tables are for the Excel application only.

Form 4562-Summary

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	unique number
E601	BUSNSS_DESC	Business description	top of page
E602	SECT_179_MAX_AMT	Default for 2003 is $100,000 can be higher for certain businesses	1
E603	SECT_179_COST_AMT	Cost of 179 property	2
E604	SECT_179_THRESHLD_COST_AMT	Constant for 2003 is $400,000	3
E605	REDCTN_LIMIT_AMT	Reduction in limitation	4
E606-Hidden	REDCTN_LIMIT_CMP_AMT	AS COMPUTED AMT
E607	TAX_YR_LIMIT_AMT	Dollar limitation for tax year	5
E608-Hidden	TAX_YR_LIMIT_CMP_AMT	AS COMPUTED AMT
E612	LISTED_PROP_AMT	Listed property from line 29	7
E613	TOT_SECT_179_AMT	8 total elected cost of section 179 property	8
E614	TENT_DEDUCTN_AMT	Tentative deduction	9
E615	PRIOR_CRRYVR_AMT	Carryover of disallowed deduction from 2000	10
E616	BUSNSS_INCM_AMT	Business Income limitation	11
E617	SECT_179_EXPNS_AMT	Section 179 expense deduction	12
E618-Hidden	SECT_179_EXPNS_CMP_AMT	AS COMPUTED AMT
E619	CRRYVR_TO_NEXT_AMT	Carryover to 2002 amount	13
E620-Hidden	CRRYVR_TO_NEXT_CMP_AMT	AS COMPUTED AMT
E621	SPECL_DEPRCTN_ALLWNC_AMT	Special depreciations allowance for property placed in service during tax year	14
E622	SECT_168F_AMT	Property subject to 168(f)(1) election	15
E623	OTHR_DEPRCTN_AMT	Other depreciations (including ACRS) amount	16
E624	MACRS_DEPRCTN_AMT	MACRS deductions for assets placed in service in prior to 2003	17
E625	GENERAL_ASSETS_IND	General assets indicator	18 checkbox
E640	LISTED_DEDCTN_AMT	Listed property from line 28	21
E641	TOT_DEDCTN_AMT	Total deductions	22
E642	SECT_263A_AMT	Portion of basis attributable to section 263A costs	23
E643	BUSNSS_USE_YES_IND	Business use evidence yes	24a - y
E644	BUSNSS_USE_NO_IND	Business use evidence no	24a - N
E645	EVIDENCE_YES_IND	Written evidence - yes	24b - Y
E646	EVIDENCE_NO_IND	Written evidence - no	24b - N
E647	LISTED_SPECL_DEPRCTN_AMT	Listed property special depreciation allowance	25
E665	TOT_LISTED_AMT	Total listed property amount	28
E666-Hidden	TOT_LISTED_CMP_AMT	AS COMPUTED AMT
E667	LISTED_S179_COST_AMT	Elected 179 property cost amount	29
E668-Hidden	LISTED_S179_COST_CMP_AMT	AS COMPUTED AMT
E679	PROHIBIT_YES_IND	Prohibit personal use - yes	37 - Y
E680	PROHIBIT_NO_IND	Prohibit personal use - no	37 - N
E681	COMMUTING_YES_IND	Allow for commuting - yes	38 - Y
E682	COMMUTING_NO_IND	Allow for commuting - no	38 - N
E683	PERSONAL_YES_IND	All use is treated as personal use - yes	39 - Y
E684	PERSONAL_NO_IND	All use is treated as personal use - no	39 - N
E685	MORETHAN_5_YES_IND	More than 5 vehicles for use by employees	40 - Y
E686	MORETHAN_5_NO_IND	Not more than 5 vehicles for use by employees	40 - N
E687	MEET_YES_IND	Meet requirements for demo use - yes	41 - Y
E688	MEET_NO_IND	Meet requirements for demo use - no	41 - N
E696	PRIOR_AMORTZTN_AMT	Amortization of costs that began before 2001 tax year	43
E697	TOT_AMORTZTN_AMT	Total amortization costs	44

Form 4562 - Line 6

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	unique number
E609	PROP_DESC	Description of Property	6a
E610	COST_AMT	Cost	6b
E611	ELECTED_COST_AMT	Elected Cost	6c

Form 4562 - Line 19

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E626	PROPERTY_TYPE	Classification of Property	Row 19 col a
E626_1	PROPERTY_TYPE	Enter description here in this field if E626 is Other	Row 19 col a
E627	IN_SERVICE_DATE	Month and year placed in service	Col b OF Line 19
E628	BASIS_AMT	Basis for depreciation	Col c OF Line 19
E629	RECOVERY_DURATION	Recovery Period	Col d OF Line 19
E630	CONVENTION_TYPE	Convention	Col e OF Line 19
E631	METHOD_TYPE	Method	Col f OF Line 19
E632	DEPRCTN_DEDUCTN_AMT	Depreciation Deduction	Col g OF Line 19

Form 4562 - Line 20

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E633	PROPERTY_TYPE	Classification of Property Listbox selection ***	Row 20 col a
E634	IN_SERVICE_DATE	Month and year placed in service	Col b OF Line 20
E635	BASIS_AMT	Basis for depreciation	Col c OF Line 20
E636	RECOVERY_DURATION	Recovery Period	Col d OF Line 20
E637	CONVENTION_TYPE	Convention	Col e OF Line 20
E638	METHOD_TYPE	Method	Col f OF Line 20
E639	DEPRCTN_DEDUCTN_AMT	Depreciation Deduction	Col g OF Line 20

Form 4562 - LINE 26

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E648	PROP_TYPE_DESC	Property description	Line 26, col a
E649	IN_SERVICE_DATE	Date placed in service	Line 26, col b
E650	BUSNSS_USE_PERCENT	Business Use percentage	Line 26 col c
E651	COST_OR_BASIS_AMT	Cost or other basis	Line 26, col d
E652	DEPRECTN_BASIS_AMT	Basis for depreciation	Line 26, col e
E653	RECOVERY_DURATION	Recovery period	Line 26, col f
E654	METHOD_CONVNTN_TYPE	Method	Line 26, col g
E655	DEPRCTN_DEDUCTN_AMT	Depreciation Deduction	Line 26, col h
E656	ELECTD_SECT179_COST_AMT	Elected Section 179 cost	Line 26, col i

Form 4562 - LINE 27

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E657	PROP_TYPE_DESC	Property description	Line 27, col a
E658	IN_SERVICE_DATE	Date placed in service	Line 27, col b
E659	BUSNSS_USE_PERCENT	Business Use percentage	Line 27 col c
E660	COST_OR_BASIS_AMT	Cost or other basis	Line 27, col d
E661	DEPRECTN_BASIS_AMT	Basis for depreciation	Line 27, col e
E662	RECOVERY_DURATION	Recovery period	Line 27, col f
E663	METHOD_CONVNTN_TYPE	Method	Line 27, col g
E664	DEPRCTN_DEDUCTN_AMT	Depreciation Deduction	Line 27, col h

Form 4562 - LINE 42

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E689	COSTS_DESC	Description of Costs	42a
E690	CASE_NUM	Case Number
E691	AMORTIZABLE_AMT	Amortizable amount	42c
E692	CODE_SECT_TYPE	Code section	42d
E693	AMORT_PERIOD	Amortization duration	42e
E694	AMORT_PCT	Amortization percentage	42e
E695	AMORT_CUR_YR_AMT	Amortization for this year	42f

Form 4562 - VEHICLE USE

Field	DCC Field	Description	Source
E600	FORM_4562_SEQ_NUM	If there is more than 1 Form 4562 this will sequence the forms in the order processed	Unique number
E669	BUSNSS_MILES_CNT	Total Business Miles	30
E670	COMMUTE_MILES_CNT	Total commuting miles	31
E671	PERSONAL_MILES_CNT	Total other personal miles	32
E672	YEARLY_MILES_CNT	Total miles driven during the year	33
E673	OFF_HR_USE_YES_IND	Available for personal use during off-duty hours?	34- y
E674	OFF_HR_USE_NO_IND	Available for personal use during off-duty hours?	34 -n
E675	USED_5_PER_YES_IND	Use by more than 5% owner	35 - y
E676	USED_5_PER_NO_IND	Use by more than 5% owner	35 - n
E677	OTH_VEHICLE_YES_IND	Another vehicle available for personal use?	36 - y
E678	OTH_VEHICLE_NO_IND	Another vehicle available for personal use?	36 - n

Form 4797 - SUMMARY

Field	DCC Field	Description	Source
E800	FORM_4797_SEQ_NUM	Sequence number for forms 4797	Can be more than 1 forms 4797
E801	GROSS_PROCEEDS_AMT	Residential sales amount	1
E810	GAIN_F4684_YR_AMT	Business gain from form 4684, line 39	3g
E811	GAIN_F4684_P_MAY_AMT	Business gain from form 4684, line 39 post-May 5, 2003	3h
E812	INSTALLMENT_YR_AMT	Section 1231 gain for entire year	4g
E813	INSTALLMENT_P_MAY_AMT	Section 1231 gain post May 5, 2003 amt	4h
E814	LIKE_KIND_YR_AMT	Section 1231 gain or loss from like-kind exchanges for year	5g
E815	LIKE_KIND_P_MAY_AMT	Section 1231 gain or loss from like-kind exchanges Post May 5, 2003	5h
E816	NON_THEFT_YR_AMT	Other gain not casualty or theft for entire year	6g
E817	NON_THEFT_P_MAY_AMT	Other gain not casualty or theft for post May 5, 2003	6h
E818	GAIN_LOSS_YR_AMT	Combined gain from lines 2 through 6 for entire year	7g
E819	GAIN_LOSS_P_MAY_AMT	Combined gain from lines 2 through 6 for Post-May 5, 2003	7h
E820	NONRCPTRD_LOSS_YR_AMT	Nonrecaptured net section 1231 losses from prior years for entire year	8g
E821	NONRCPTRD_LOSS_P_MAY_AMT	Nonrecaptured net section 1231 losses from prior years for Post-May 5, 2003	8h
E822	NET_GAIN_YR_AMT	Subtract line 8 from 7 , Amount is for entire year	9g
E823	NET_GAIN_P_MAY_AMT	Subtract line 8 from 7 Amount is for post_May 5, 2003	9h
E831	ORDINARY_LOSS_AMT	Loss from line 7g	11
E832	ORDINARY_GAIN_AMT	Gain from 7g or 8g	12
E833	PROP_GAIN_AMT	Gain , if any, from line 31	13
E834	NET_F4684_GAIN_AMT	Business gain amount	14
E835	ORD_INSTALMT_GAIN_AMT	Ordinary Gain from installment sales	15
E836	ORD_LIKE_KIND_GAIN_AMT	Ordinary Gain fromlike-kind exchanges	16
E837	RECPTR_S179_EXPNS_AMT	Recapture of Sect. 179 expense	17
E838	ORD_GAIN_LOSS_AMT	Ordinary gain/loss amount	18
E839	INDV_GAIN_LOSS_AMT	For individual returns gain loss amount	18b(1)
E840	INDV_REDETRMND_GL_AMT	For individual returns: Redetermined gain or loss amount	18b(2)
E870	TOT_GAIN_AMT	Part III- Total gains on all properties	30
E871	TOT_EXCLSN_AMT	Total Exclusion amount	31
E872	NET_GAIN_AMT	Net Exclusion amount	32
E873 - Hidden	NET_GAIN_CMP_AMT	AS COMPUTED AMT
E874	PRIOR_DEDUCTION_A_AMT	Section 179 expense allowable in prior years	33a
E875	PRIOR_DEDUCTION_B_AMT	Section 28F(b)(2) expense allowable in prior years	33b
E876	DEPRCTN_A_AMT	Section 179 recomputed depreciation	34a
E877	DEPRCTN_B_AMT	Section 28F(b)(2) recomputed depreciation	34b
E878	RECAPTURE_A_AMT	Section 179 recapture amount	35a
E879 - Hidden	RECAPTURE_A_CMP_AMT	AS COMPUTED AMT
E880	RECAPTURE_B_AMT	Section 28F(b)(2) recaptured amount	35b
E881 - Hidden	RECAPTURE_B_CMP_AMT	AS COMPUTED AMT

Form 4797 - LINE 2

Field	DCC Field	Description	Source
E800	FORM_4797_SEQ_NUM	Sequence number for forms 4797	Can be more than 1 forms 4797
E802	PROP_DESC	Description of Property Used in Business	2a
E803	ACQUIRED_DATE	Date acquired	2b
E804	SALE_DATE	Date sold	2c
E805	GROSS_SALE_AMT	Gross sales price	2d
E806	DEPRCTN_AMT	Depreciation allowed or allowable since acquisition	2e
E807	COST_OR_BASIS_AMT	Cost or other basis, plus improvements and expense of sale	2f
E808	GAIN_LOSS_YR_AMT	Gain or loss Subtract (f) from the som of (d) and (e)	2g
E809	GAIN_LOSS_P_MAY_AMT	Post May 5 2003 gain or loss	2h

Form 4797 - LINE 10

Field	DCC Field	Description	Source
E800	FORM_4797_SEQ_NUM	Sequence number for forms 4797	Can be more than 1 forms 4797
E824	PROP_DESC	Sales or Exchanges of Property Used in Business -Part I of form 4797	10a
E825	ACQUIRED_DATE	Date acquired	10b
E826	SALE_DATE	Date sold	10c
E827	ORDNRY_GROSS_SLS_AMT	Gross sales price	10d
E828	ORDNRY_DEPRCTN_AMT	Depreciation allowed or allowable since acquisition	10e
E829	ORDNRY_COST_OR_BASIS_AMT	Cost or other basis, plus improvements and expense of sale	10f
E830	ORDNRY_GAIN_LOSS_AMT	Gain or loss Subtract (f) from the sum of (d) and (e)	10g

Form 4797 - PROPERTY

Field	DCC Field	Description	Source
E800	FORM_4797_SEQ_NUM	Sequence number for forms 4797	Can be more than 1 forms 4797
E841	PROP_DESC	Description of section 1245, 1250, 1252, 1254, or 1255 property	19a
E842	ACQUIRED_DATE	Date acquired	19b
E843	SALE_DATE	Date sold	19c
E844	SALE_PRICE_AMT	Gross sales price	20
E845	COST_OR_BASIS_AMT	Cost or other basis,	21
E846	DEPRCTN_AMT	Depreciation allowed or allowable	22
E847	ADJSTD_BASIS_AMT	Adjusted Basis	23
E848 - Hidden	ADJSTD_BASIS_CMP_AMT	AS COMPUTED AMT
E849	TOT_GAIN_AMT	Gain or loss Subtract line 3 from 20	24
E850 - Hidden	TOT_GAIN_CMP_AMT	AS COMPUTED AMT
E851	SECT_1245_AMT	Depreciation allowed or allowable	25a
E852 - Hidden	SECT_1245_CMP_AMT	AS COMPUTED AMT
E853	SECT_1245_PROP_AMT	Smaller of line 24 or 25a	25b
E854	SECT_1250_1975_AMT	Addition depreciation after 1975	26a
E855	SECT_1250_PER_AMT	Applicable percentage multiplied by the smaller of line 24 or 26a	26b
E856	SECT_1250_GAIN_AMT	Net gain amount	26c
E857 - Hidden	SECT_1250_GAIN_CMP_AMT	AS COMPUTED AMT
E858	SECT_1250_69_AMT	Additional Depreciation after 1969 and before 1976	26d
E859	ADDTNL_S1250_AMT	Smaller of line 26c or 26d	26e
E860	SECT_291_AMT	Section 291 amount	26f
E861	SECT_1250_PROP_AMT	Sum of lines 26b, 26e and 26f	26g
E862 - Hidden	SECT_1250_PROP_CMP_AMT	AS COMPUTED AMT
E863	SOIL_WATER_AMT	Soil, water and land clearing expenses	27a
E864	SECT_1252_PER_AMT	Line 27a multiplied by applicable percentage	27b
E865	SECT_1252_PROP_AMT	Enter the smaller of line 24 or 27a	27c
E866	DRILLING_AMT	Intangible drilling and development costs	28a
E867	SECT_1254_PROP_AMT	Enter the smaller of line 24 or 28a	28b
E868	SECT_1255_PER_AMT	Applicable percentage of payments excluded from income under section 126	29a
E869	SECT_1255_PROP_AMT	Enter the smaller of line 24 or 29a	29b

Form 8825 - SUMMARY

Field	DCC Field	Description	Source
E900	FORM_8825_SEQ_NUM	Sequence number for forms 8825	Can be more than 1 forms 8825
E925	TOT_GROSS_RENTS	Total gross rents	17
E926	TOT_EXPENS_AMT	Total expenses	18
E927	NET_GL_4797_AMT	Net gain or loss from f4797	19
E928	TOT_SCH_K1_AMT	Total from K1-detail table	20a
E931	NET_GL_RENTAL_AMT	Net income or loss from rental real estate activities	21

Form 8825 - K-1 DETAIL (Line 20b)

Field	DCC Field	Description	Source
E929	K1_ENTITY_NAME	K-1 source of income(loss) name	20b(1)
E930	K1_ENTITY_EIN	K-1 source of income (loss) EIN	20b(2)

Form 8825 - LINE-15

Field	DCC Field	Description	Source
E900	PROPRTY_ID_NUM	Key	E900
E922	OTHR_EXPENSE_DESC	The description of the "other expense"	15
E923	OTHR_EXPENSE_AMT	The amount of the expense	15

Form 8825 - PROPERTIES

Field	DCC Field	Description	Source
E900	PROPRTY_ID_NUM	Identifies unique property
E901	PROPRTY_DESC	Property Type Description	1
E902	PROPERTY _STREET_1_ADDR	Line 1 of the street address	1
E903	PROPERTY _STREET_2_ADDR	Line 2 of the street address	1
E904	PROPRTY_CITY_NAME	Property City name	1
E905	PROPRTY_STATE_CODE	If USA 2 digit Postal State code	1
E906	PROPRTY_ZIP_CODE	Postal Zip code	1
E907	PROPRTY_CNTRY_NAME	Foreign country code	1
E908	GROSS_RENTS_AMT	Gross rents amount	2
E909	ADVERTISING_AMT	Advertising Amount	3
E910	AUTO_TRAVL_AMT	Auto and Travel amount	4
E911	CLEAN_EXPNS_AMT	Cleaning and Maintenance Expense Amount	5
E912	COMMSNS_EXPNS_AMT	Cleaning and Maintenance Expense Amount	6
E913	INSRNC_EXPNS_AMT	Insurance Expense	7
E914	LEGL_FEES_AMT	Legal Fees Expense	8
E915	INTRST_EXPENS_AMT	Mortgage Interest Expense	9
E916	REPAIRS_EXPNS_AMT	Repairs	10
E917	TAXES_EXPNS_AMT	Taxes Expense	11
E918	UTILITIES_EXPNS_AMT	Utilities Expense	12
E919	WAGES_SALAR_EXPNS_AMT	Wages and Salaries expense	13
E920	DEPRN_AMT	Depreciation or Depletion expense amount	14
E924	TOT_PROPRTY_EXPENSES_AMT	Total Expenses Per Property	16
Note: Case_List and Other_Info tabs on the spreadsheets are for programmer consideration and require no data transcription. Note: CMP_AMP fields are not entered but generated by the application. These fields are hidden from the transcription view.

3.34.4.3.3.6 (12-01-2006)
Original Entry of Forms & Schedules

Original Entry should be completed for a case before Key Verification takes place. From the Main Menu select any of the forms that need input. Single click the button for the form and open up the form screen.
Input of documents should follow a set order to ensure quick movement through the case.
1. Always select and complete the NRP BMF Edit Sheet first.
2. Form 1120S with Schedules A, B, K, M-1, M-2 and L should be input next.
3. If the 1120S Line 19 has an entry, input NRP Form 1120s Line 19 Edit Sheet. Click on the button next to Line 19 dollar amounts and open up the form screen for the edit sheet. Input the edit sheet, close the screen, then continue with the remainder of Form 1120S.
4. The remainder of documents in the case file can be input in any order.
Once you complete OE for a form or schedule, save it and return to the main menu to do the next form, next case (EIN), or to leave the application.
1. Every form screen has a group of buttons at the bottom that always appear, regardless your position in the screen. Each of the buttons lets you leave your current form, but with differing results.
2. Record Incomplete – button saves a partially completed form (to be finished later), leaves the form screen back to the main menu.
3. Re-input Doc – button lets you recreate something already processed.
4. Record Completed – button saves a completed form, and returns you to the main menu.
5. Abandon Record – button takes you back to the main menu with nothing saved, and you must start the form over again.
Once you complete OE for a specific case (EIN), return to the main menu and type in or select the next case EIN from the drop down menu. You can then proceed to input data for that case.

3.34.4.3.3.7 (12-01-2006)
Key Verification of Forms & Schedules

The TY03 returns will not be key verified. The TY04 program contains key verification functionally.

3.34.4.3.3.8 (12-01-2006)
NRP BMF Data Entry Sheets

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

Element Number – Systemic name assigned to the field in the NRP application. These elements match the line numbers of tax return forms and schedules; and are displayed on the NRP TY 2003 BMF Documentation Guide.
Field Description – Key words to relate the input field to the lines and areas of input documents.

Note – Special things to consider when you enter data for these fields:

	• Bx indicates a taxpayer decision or check box
	• + indicates a positive money amount only
	• - is a negative money amount only
	• *** provides an alert that the field requires some entry

Instructions – brief description of what to enter and any special how-to for the field.

3.34.4.3.3.9 (12-01-2006)
TY-04 Web-based Application

Access to the application will be from a web address.
The Initial TY04 Input Screen
1. The Main Menu is entitled "DCC Transcription Application " with Server Name and Database Name provided.
2. There are two drop-downs for Form Image Scaling and Case Selector Sort Order.
3. There are two sets of image sizes – 60% , which is the default, and 45%. The 60% image size is optimized for screen resolution of 1024x768 pixels, and the 45% image size is optimized for screen resolution of 800x600 pixels. The 60% image size is preferable.
4. Case selection sort order allows for the cases to be either sorted by TIN or NRP Case Number for input return selection. Most data transcribers will choose TIN order.
5. "Original Entry" button – Clicking this button will open another browser window, showing cases available for Original Entry (OE).
6. "Key Verification" button – Clicking this button will open another browser window showing the cases that are available for Key Verification (KV).
Return Selection - Returns are selected for input using either a text box or dropdown list that has been preloaded with the valid TINs for this application.
Form Selection - The list of buttons beneath the case selectors shows the available forms for transcription. The first button in the list is "1120S Edit Sheet," which is a master list of forms that need to be transcribed for that case. The Document Analysis function counts and provide the number of each form type. These should be entered first in the application. Based on the input of the Edit Sheet, the case selectors show the available forms for transcription. It tells the number of each form to be transcribed.
Form Appearance - Once the form is retrieved for input, it will resemble the printed form or schedule much like the TY2003 ACCESS application.
Form Completion In each stage of transcription – OE or KV, the buttons for the forms are color-coded to give a quick indication as to whether the form has been completely entered or not.
- Green buttons - indicate that all of the expected occurrences for that form have been completely entered.
- Yellow buttons - indicate that some of that form type have been entered, or some not completed or more forms than expected have been entered.
- Red buttons - mean that the form has not been entered at all and more than one is expected.
Navigation - Most forms automatically put the "focus" onto the first enterable field (text box, checkbox, etc.) on the page. The tab order generally works from the upper-left side of the page to the lower-right side. Using the tab key moves you to the next field, "shift tab" gets you to the previous one.
Field Data Entry
1. Dollar Amounts - Fields that are expected to be a dollar amount field will be checked to ensure it is a valid number. If a non-numeric value is entered, the user will be prompted to correct the value.
2. Percentage Values - There can be up to 3 digits before the decimal point and 8 digits after the decimal in data entry. If an incorrect value is entered, the user will be prompted to correct the value. The percent sign should not be entered.
3. Date Fields - Date fields are typically entered in the format MM/DD/YYYY. In this application, M/D/YY is also acceptable. If a day is missing in the format, the day will be converted to 01. If a two digit year is 10 or less, it will be converted to the 2001 century. Years 11 to 99 will be corrected to last century. If the conversion was not formatted properly, the date field can always be re-entered in the MM/DD/YYYY format.
4. Other Text Fields - General text fields can be entered as free-form text. They will automatically be converted to uppercase values when the next field is entered and will remain left-justified in the text box.
5. Checkboxes - Checkbox fields that have focus will also have thicker borders to help in the determination of location in the application.
6. A few items are built into drop-down lists to save time in keying in values.
7. Calculated Fields - Some of the forms have calculated fields that are not used for data entry. They are there to show what the expected value for a given item is. This may or may not be the actual value on the form. If the data entered is what is expected, the calculated field will be green. If it’s not, it will be red. A red field should cause you to go back and make sure that the fields involved with the calculation have been correctly entered.
Record Management
1. Case Information - At the top of each form will be a label with a purple border that shows the case information -TIN, Case Number, Name Control, Tax period, Data Entry Type (OE vs. KV). This helps in the confirmation that the correct data is entered for the appropriate case.
2. Saving Complete Records - Click this button when all of the information has been completed for the form. It will navigate back to the form list for that case. Click this button only once.
3. Saving Incomplete Records - Click this button when not all of the data has been entered for a form but the user wants to save the data. The application will navigate back to the form list for that case. Click this button only once.
4. Cancel - Click this button when the user wants to exit the form without saving it. Click this button only once.
5. Creating New Records - Click this button when there is a multiple occurrence of a form. It will "Save Complete" the record that is currently being worked on, and then create an empty new record to work on. Click this button only once.
6. Deleting Records - Click this button when you want to delete the current occurrence of a form. There will be a confirmation request. Click this button only once.
7. Record "x of y" Maneuvering - If there is more than one occurrence of a given form for a case, there is the ability to go back and forth between those multiple forms. Clicking the right arrow will take the user to the next record, saving the current record’s changes. The left arrow, if shown, will move the user to the previous record. If a forwards or backwards movement is unavailable the arrow will not display.
Subforms
1. Description - Many of the forms to be transcribed have sub-items or subforms or imbedded tables that can have numerous occurrences. Buttons within the forms open up new windows to allow the entry of multiple items for that form. Those buttons are always labeled to show how they are used.
2. Pending Subforms - Clicking a button only once opens another browser window that will allow entry of a number of occurrences for the desired item.
3. Working with Subforms - The data entry and record management will work the same way as the main form’s browser window.
4. Closing Subforms - Clicking "Cancel" " Delete" or either of the "Save" actions will automatically close the Subform. Use the buttons provided on the form to perform desired actions. A user should not "x" out of the Window.
Key Verification (KV) - There is line-by-line verification of OE data in the TY04 application.
1. Matching Against OE Data - To initiate the KV process, the user clicks on the Key Verification button at the opening menu. The case selection will open up for form choices as in the OE process. After a form choice, the KV data can be entered and will be matched against the OE values. If there is an OE/KV mismatch, the mouse can be placed over the mismatched field and a "tool tip" will show the OE value.
2. Accepting OE or KV Data - As the user tabs out of an entry box, the system will compare the KV entry to the OE value. If there is a mismatch, a window will appear that displays the OE and KV values. There are push buttons that will allow for the acceptance of the OE or KV value. Whichever is selected will be retained in the database.
3. Finishing Up KV - For any given form, the "Save Complete " button will not be activated until all the KV values match the OE values. This is the method for the system to know if KV has been completed for a case’s forms.

Exhibit 3.34.4-1 (12-01-2006)
Schedule K and K1 reflect TY03 Elements Only

NRP BMF Edit Sheet

Element	Field Description	Note	Instructions
E10	Employer identification number	***	Enter the EIN from Edit Sheet Box A
E1.2	Tax Period		Enter the period from Edit Sheet Box B as YYYY/MM
E1000	Form 1120S count		Enter the number from Edit Sheet Box C (b)
E1001	Schedule A count		Enter the number from Edit Sheet Box D (b)
E1002	Schedule B count		Enter the number from Edit Sheet Box E (b)
E1003	Schedule D count		Enter the number from Edit Sheet Box F (b)
E1004	Schedule K count		Enter the number from Edit Sheet Box G (b)
E1005	Schedule K-1 count		Enter the number from Edit Sheet Box H (b)
E1006	Schedule L count		Enter the number from Edit Sheet Box I (b)
E1007	Schedule M-1 count		Enter the number from Edit Sheet Box J (b)
E1008	Schedule M-2 count		Enter the number from Edit Sheet Box K (b)
E1009	Schedule N count		Enter the number from Edit Sheet Box L (b)
E1010	Form 3800 count		Enter the number from Edit Sheet Box M (b)
E1011	Form 4562 count		Enter the number from Edit Sheet Box N (b)
E1012	Form 4797 count		Enter the number from Edit Sheet Box O (b)
E1013	Form 8825 count		Enter the number from Edit Sheet Box P (b)
E1014	Form 8846 count		Enter the number from Edit Sheet Box Q (b)
E1015	Form 1120s Line 19 Edit Sheet count		Enter the number from Edit Sheet Box R (b)

Exhibit 3.34.4-2 (12-01-2006)
Form 1120s Line 19 Edit Sheet

Element	Field Description	Note	Instructions
E1050	Line 19 Amount		Enter amount from Line 19 Amount $
E1051	Missing Statement	Bx	Turn on Missing Statement box if circled in red
E1052	Administrative Fees		Enter amount from 526-01 box
E1053	Amortization		Enter amount from 526-02 box
E1054	Automobile Expense		Enter amount from 526-03 box
E1055	Bonus Expense		Enter amount from 526-04 box
E1056	Consulting Fees		Enter amount from 526-05 box
E1057	Contract Labor		Enter amount from 526-06 box
E1058	Commissions		Enter amount from 526-07 box
E1059	Computer Expense		Enter amount from 526-08 box
E1060	Dues & Subscriptions		Enter amount from 526-09 box
E1061	Education Expense		Enter amount from 526-10 box
E1062	Equipment Rental		Enter amount from 526-11 box
E1063	Fringe Benefits		Enter amount from 526-12 box
E1064	Salaries & Wages		Enter amount from 526-13 box
E1065	Repairs & Maintenance		Enter amount from 526-14 box
E1066	Insurance Expense		Enter amount from 526-15 box
E1067	Janitorial Services		Enter amount from 526-16 box
E1068	Leasing Expense		Enter amount from 526-17 box
E1069	Legal & Professional Fees		Enter amount from 526-18 box
E1070	Licenses/Permits Expenses		Enter amount from 526-19 box
E1071	Maintenance/Cleaning		Enter amount from 526-20 box
1072	Management/Director Fees		Enter amount from 526-21 box
E1073	Meals & Entertainment		Enter amount from 526-22 box
E1074	Meetings, Seminars, Conventions		Enter amount from 526-23 box
E1075	Miscellaneous Expenses		Enter amount from 526-24 box
E1076	Outside Expense		Enter amount from 526-26 box
E1077	Postage/Courier Expense		Enter amount from 526-27 box
E1078	Proposal/Bidding Expense		Enter amount from 526-28 box
E1079	Public Relations Expense		Enter amount from 526-29 box
E1080	Publications Expense		Enter amount from 526-30 box
E1081	Recruiting & Training		Enter amount from 526-31 box
E1082	Research & Development		Enter amount from 526-32 box
E1083	Royalty Expense		Enter amount from 526-33 box
E1084	Security Expense		Enter amount from 526-34 box
E1085	Shipping, Freight & Handling		Enter amount from 526-35 box
E1086	Stationary, Printing, Office Supplies		Enter amount from 526-36 box
E1087	Tools & Factory Supplies		Enter amount from 526-37 box
E1088	Telephone Expenses		Enter amount from 526-38 box
E1089	Travel Expense		Enter amount from 526-39 box
E10908	Utility Expense		Enter amount from 526-40 box
E1091	Other Expenses		Enter amount from 526-25 box

Exhibit 3.34.4-3 (12-01-2006)
Form 1120S

Element	Field Description	Note	Instructions
E4	Tax year beginning, month		If calendar year, no entry required. If fiscal or short period, enter 02 11
E5	Tax year beginning, year		If calendar year, no entry required If fiscal or short period, enter 2002 or 2003
E6	Tax year ending, month		If calendar year, no entry required. If fiscal or short period, enter 01 - 11
E7	Tax year ending, year		No entry required
E8	Date of election as S Corporation		Enter date from Line A as mmddyyyy
E9	Business code number		Enter code from Line B
E1	Name		Enter taxpayer name from Name line
E1.1	Street address		Enter address from Number, street line
E1.3	City or town		Enter town from City or Town line
E2	State		Enter two letter state abbreviation from State line
E3	ZIP code		Enter 5 digit code from ZIP code line
E11	Date incorporated		Enter date from Line D as mmddyyyy
E12	Total assets		Enter amount from Line E
E13	Initial return decision box	Bx	Turn on Initial return box if circled in red
E14	Final return decision box	Bx	Turn on Final return box if circled in red
E15	Name change decision box	Bx	Turn on Name change box if circled in red
E16	Address change decision box	Bx	Turn on Address change box if circled in red
E17	Amended decision box	Bx	Turn on Amended box on if circled in red
E18	Number of shareholders in corporation		Enter the number from Line G
E64	Gross receipts		Enter the amount from Line 1a
E65	Less returns and allowances		Enter the amount from Line 1b
E66	Balance		Enter the amount from Line 1c
E67	Cost of goods sold		Enter the amount from Line 2
E68	Gross profit		Enter the amount from Line 3
E69	Net gain/loss From 4797		Enter the amount from Line 4
E70	Other income/loss		Enter the amount from Line 5
E71	Total income/loss		Enter the amount from Line 6
E72	Compensation of officers		Enter the amount from Line 7
E73	Salaries and wages		Enter the amount from Line 8
E74	Repairs and maintenance		Enter the amount from Line 9
E75	Bad debts		Enter the amount from Line 10
E76	Rents		Enter the amount from Line 11
E77	Taxes and licenses		Enter the amount from Line 12
E78	Interest		Enter the amount from Line 13
E79	Depreciation from Form 4562		Enter the amount from Line 14a
E80	Depreciation claimed on Schedule A		Enter the amount from Line 14b
E81	Line 14a less Line 14b		Enter the amount from Line 14c
E82	Depletion		Enter the amount from Line 15
E83	Advertising		Enter the amount from Line 16
E84	Pension, profit sharing, etc.		Enter the amount from Line 17
E85	Employee benefit programs		Enter the amount from Line 18
E86	Other deductions		Enter the amount from Line 19
E87	Total deductions		Enter the amount from Line 20
E88	Ordinary income/loss from trade		Enter the amount from Line 21
E89	Excess net passive income tax		Enter the amount from Line 22a
E90	Tax from Schedule D		Enter the amount from Line 22b
E91	Add lines 22a and 22b		Enter the amount from Line 22c
E92	2003 estimated tax payments		Enter the amount from Line 23a
E93	Tax deposited with Form 7004		Enter the amount from Line 23b
E94	Credit for Federal tax paid on fuels		Enter the amount from Line 23c
E95	Add Lines 23a - 23c		Enter the amount from Line 23d
E96	Estimated tax penalty		Enter the amount from Line
E96.1	Form 2210 decision box	Bx	Turn on Form 2210 box if circled in red
E97	Tax due		Enter the amount from Line
E98	Overpayment		Enter the amount from Line
E99	Amount credited to 2004 estimated tax		Enter the amount from Line
E100	Refunded		Enter the amount from Line
E19	May IRS discuss this return, Yes box	Bx	Turn on the Yes box if circled in red
E20	May IRS discuss this return, No box	Bx	Turn on the No box if circled in red
E20.1	Self-employed decision box	Bx	Turn on Self Employed box if circled in red
E21	Paid Preparer's Use Only		Enter the preparer's/firm's name
E22	Paid Preparer's Use Only		Enter the preparer's SSN or PTIN
E23	Paid Preparer's Use Only		Enter the preparer's Employer Identification Number

Exhibit 3.34.4-4 (12-01-2006)
Schedules A & B

Element	Field Description	Note	Instructions
E101	Inventory at beginning of year		Enter amount form Line 1
E102	Purchases		Enter amount form Line 2
E103	Labor		Enter amount form Line 3
E104	Additional Section 263A costs		Enter amount form Line 4
E105	Other costs		Enter amount form Line 5
E106	Total Add Lines 1 5		Enter amount form Line 6
E107	Inventory at end of year		Enter amount form Line 7
E108	Cost of goods sold		Enter amount form Line 8
E109	Closing method cost decision box	Bx	Turn on Line 9a cost box on if circled in red
E110	Closing method lower of cost decision box	Bx	Turn on lower of cost box on if circled in red
E111	Closing method other cost decision box	Bx	Turn on Line 9a other box if circled in red
E112	Other cost explanation		Enter Line 9a statement explanation
E113	Writedown of subnormal goods decision box	Bx	Turn on Line 9b writedown box if circled in red
E114	LIFLO inventory decision box	Bx	Turn on Line 9c LIFO box if circled in red
E115	LIFO percentage		Enter Line 9d percentage as .nnn
E116	LIFO amount		Enter the amount from Line 9d
E117	Property produced for resale Yes box	Bx	Turn on the Line 9e Yes box if circled in red
E118	Property produced for resale No box	Bx	Turn on the Line 9e No box if circled in red
E119	Change in determining quantities Yes box	Bx	Turn on the Line 9f Yes box if circled in red
E120	Change in determining quantities No box	Bx	Turn on the Line 9f No box if circled in red
E24	Method of accounting Cash decision box	Bx	Turn on Line 1 (a) Cash box if circled in red
E25	Method of accounting Accrual decision box	Bx	Turn on Line 1 (b) Accrual box if circled in red
E26	Method of accounting Other decision box	Bx	Turn on Line 1 (c) Other box if circled in red
E27	Method of accounting Other explanation		Enter the Line 1 (c) explanation
E28	Business activity		Enter the activity from Line 2 (a)
E29	Product or service		Enter the product from Line 2 (b)
E30	End of year 50% voting stock Yes box	Bx	Turn on Line 3 Yes box if circled in red
E31	End of year 50% voting stock No box	Bx	Turn on Line 3 No box if circled in red
E32	50% Yes box name		Enter the Line 3 (a) name
E33	50% Yes box address		Enter the Line 3 (a) address
E34	50% Yes EIN		Enter the Line 3 (a) EIN
E35	50% Yes box percentage		Enter Line 3(b) percentage as .nnn
E36	Section 1561 controlled group Yes box	Bx	Turn on Line 4 Yes box if circled in red
E37	Section 1561 controlled group No box	Bx	Turn on Line 4 No box if circled in red
E38	Form 8264 filed decision box	Bx	Turn on Line 5 box if circled
E39	Publicly offered debt instruments decision box	Bx	Turn on Line 6 box if circled
E40	Unrealized built in gain amount		Enter amount from Line 7
E41	Accumulated earnings and profits decision box	Bx	Turn on Line 8 box if circled
E42	Receipts and assets less $250,000 Yes box	Bx	Turn on Line 9 Yes box if circled in red
E43	Receipts and assets less $250,000 No box	Bx	Turn on Line 9 No box if circled in red

Exhibit 3.34.4-5 (12-01-2006)
Schedule K

Element	Field Description	Note	Instructions
E121	Number of Schedules K-1 attached		Enter red edited number from Schedule K-1 title area
E122	Ordinary income/loss from trade activities		Enter the amount from Line 1
E123	Net income/loss from rental activities		Enter the amount from Line 2
E124	Gross income from other rental activities		Enter the amount from Line 3a
E125	Expenses from other rental activities		Enter the amount from Line 3b
E126	Net income/loss from other rental activities		Enter the amount from Line 3c
E127	Portfolio interest income		Enter the amount from Line 4a
E128	Portfolio dividends, qualified		Enter the amount from Line 4b (1)
E129	Portfolio dividends, ordinary		Enter the amount from Line 4b (2)
E130	Portfolio Royalty income		Enter the amount from Line 4c
E131	Portfolio Net short term capital gain -Post May 5, 2003		Enter the amount from Line 4d (1)
E132	Portfolio Net short term capital gain -entire year		Enter the amount from Line 4d (2)
E133	Portfolio Net long term capital gain -Post May 5, 2003		Enter the amount from Line 4e (1)
E134	Portfolio Net long term capital gain -entire year		Enter the amount from Line 4e (2)
E135	Other portfolio income/loss		Enter the amount from Line 4f
E136	Net Section 1231 gain/loss - Post May 5, 2003		Enter the amount from Line 5(a)
E137	Net Section 1231 gain/loss -entire year		Enter the amount from Line 5(b)
E138	Other income/loss		Enter the amount from Line 6
E139	Charitable contributions		Enter the amount from Line 7
E140	Section 179 expense deduction		Enter the amount from Line 8
E141	Deductions related to portfolio income		Enter the amount from Line 9
E142	Other deductions		Enter the amount from Line 10
E143	Interest expense on investment debts		Enter the amount from Line 11a
E144	Investment income included on Line 4		Enter the amount from Line 11b (1)
E145	Investment expenses included on Line 9		Enter the amount from Line 11b (2)
E146	Credit for alcohol used as a fuel		Enter the amount from Line 12a
E147	Low income housing credit from partnership		Enter the amount from Line 12b (1)
E148	Low income housing credit other than Line 12b (1)		Enter the amount from Line 12b (2)
E149	Qualified rehabilitation expenditures		Enter the amount from Line 12c
E150	Credit other than Lines 12b and 12c		Enter the amount from Line 12d
E151	Credits related to other rental activities		Enter the amount from Line 12e
E152	Other credits		Enter the amount from Line 13
E153	Depreciation adjustment		Enter the amount from Line 14a
E154	Adjusted gain or loss		Enter the amount from Line 14b
E155	Depletion (other than gas or oil)		Enter the amount from Line 14c
E156	Gross income form oil and gas		Enter the amount from Line 14d (1)
E157	Deductions applicable to oil and gas		Enter the amount from Line 14d (2)
E158	Other adjustments and tax preference items		Enter the amount from Line 14e
E159	Name of foreign country or U.S. possession		Enter the country name from Line 15a
E160	Gross income from all sources		Enter the amount from Line 15b
E161	Gross income sourced at shareholder level		Enter the amount from Line 15c
E162	Foreign gross income sourced at corporate level - Passive		Enter the amount from Line 15d (1)
E163	Foreign gross income sourced at corporate level - Listed categories		Enter the amount from Line 15d (2)
E164	Foreign gross income sourced at corporate level -General limitation		Enter the amount from Line 15d (3)
E165	Deductions allocated at shareholder level -interest expense		Enter the amount from Line 15e (1)
E166	Deductions allocated at shareholder level - other		Enter the amount from Line 15e (2)
E167	Deductions allocated at corporate level -Passive		Enter the amount from Line 15f (1)
E168	Deductions allocated at corporate level -Listed categories		Enter the amount from Line 15f (2)
E169	Deductions allocated at corporate level -General limitation		Enter the amount from Line 15f (3)
E170	Total foreign taxes Paid decision box	Bx	Turn on Line 15g Paid box if circled in red
E171	Total foreign taxes Accrued decision box	Bx	Turn on Line 15g Accrued box if circled in red
E172	Total foreign taxes		Enter the amount from Line 15g
E173	Reduction in taxes available for credit		Enter the amount from Line 15h
E174	Section 59(e)2 expenditures - type		Enter the amount from Line 16a
E175	Section 59(e)2 expenditures - amount		Enter the amount from Line 16b
E176	Tax exempt interest income		Enter the amount from Line 17
E177	Other tax exempt income		Enter the amount from Line 18
E178	Nondeductible expenses		Enter the amount from Line 19
E179	Total property distributions		Enter the amount from Line 20
E180	Total dividend distributions		Enter the amount from Line 22
E181	Income/Loss		Enter the amount from Line 23

Exhibit 3.34.4-6 (12-01-2006)
Schedule L

Element	Field Description	Note	Instructions
E182	Cash		Enter amount from Line 1 (b)
E183	Cash		Enter amount from Line 1 (d)
E184	Trades notes and accounts receivable		Enter amount from Line 2a (a)
E185	Trades notes and accounts receivable		Enter amount from Line 2a (c)
E186	Less allowance for bad debts		Enter amount from Line 2b (a)
E187	Less allowance for bad debts		Enter amount from Line 2b (b)
E188	Less allowance for bad debts		Enter amount from Line 2b (c)
E189	Less allowance for bad debts		Enter amount from Line 2b (d)
E190	Inventories		Enter amount from Line 3 (b)
E191	Inventories		Enter amount from Line 3 (d)
E192	US government obligations		Enter amount from Line 4 (b)
E193	US government obligations		Enter amount from Line 4 (d)
E194	Tax exempt securities		Enter amount from Line 5 (b)
E195	Tax exempt securities		Enter amount from Line (d)
E196	Other current assets		Enter amount from Line 6 (b)
E197	Other current assets		Enter amount from Line 6 (d)
E198	Loans to shareholders		Enter amount from Line 7 (b)
E199	Loans to shareholders		Enter amount from Line 7 (d)
E200	Mortgage and real estate taxes		Enter amount from Line 8 (b)
E201	Mortgage and real estate taxes		Enter amount from Line 8 (d)
E202	Other investments		Enter amount from Line 9 (b)
E203	Other investments		Enter amount from Line 9 (d)
E204	Buildings and other depreciable assets		Enter amount from Line 10a (a)
E205	Buildings and other depreciable assets		Enter amount from Line 10a (b)
E206	Less accumulated depreciation		Enter amount from Line 10b (a)
E207	Less accumulated depreciation		Enter amount from Line 10b (b)
E208	Less accumulated depreciation		Enter amount from Line 10b (c)
E209	Less accumulated depreciation		Enter amount from Line 10b (d)
E210	Depletable assets		Enter amount from Line 11a (a)
E211	Depletable assets		Enter amount from Line 11a (b)
E212	Less accumulated depletion		Enter amount from Line 11b (a)
E213	Less accumulated depletion		Enter amount from Line 11b (b)
E214	Less accumulated depletion		Enter amount from Line 11b (c)
E215	Less accumulated depletion		Enter amount from Line 11b (d)
E216	Land (net of amortization)		Enter amount from Line 12 (b)
E217	Land (net of amortization)		Enter amount from Line 12 (d)
E218	Intangible assets		Enter amount from Line 13a (a)
E219	Intangible assets		Enter amount from Line 13a (c)
E220	Less accumulated amortization		Enter amount from Line 13b (a)
E221	Less accumulated amortization		Enter amount from Line 13b (b)
E222	Less accumulated amortization		Enter amount from Line 13b (c)
E223	Less accumulated amortization		Enter amount from Line 13b (d)
E224	Other assets		Enter amount from Line 14 (b)
E225	Other assets		Enter amount from Line 14 (d)
E226	Total assets		Enter amount from Line 15 (b)
E227	Total assets		Enter amount from Line 15 (d)
E228	Accounts payable		Enter amount from Line 16 (b)
E229	Accounts payable		Enter amount from Line 16 (d)
E230	Mortgages, notes, bonds payable, less than 1 year		Enter amount from Line 17 (b)
E231	Mortgages, notes, bonds payable, less than 1 year		Enter amount from Line 17 (d)
E232	Other current liabilities		Enter amount from Line 18 (b)
E233	Other current liabilities		Enter amount from Line 18 (d)
E234	Loans from shareholders		Enter amount from Line 19 (b)
E235	Loans from shareholders		Enter amount from Line 19 (d)
E236	Mortgages, notes, bonds payable, more than 1 year		Enter amount from Line 20 (b)
E237	Mortgages, notes, bonds payable, more than 1 year		Enter amount from Line 20 (d)
E238	Other liabilities		Enter amount from Line 21 (b)
E239	Other liabilities		Enter amount from Line 21 (d)
E240	Capital stock		Enter amount from Line 22 (b)
E241	Capital stock		Enter amount from Line 22 (d)
E242	Additional paid-in capital		Enter amount from Line 23 (b)
E243	Additional paid-in capital		Enter amount from Line 23 (d)
E244	Retained earnings		Enter amount from Line 24 (b)
E245	Retained earnings		Enter amount from Line 24 (d)
E246	Adjustments to shareholders' equity		Enter amount from Line 25 (b)
E247	Adjustments to shareholders' equity		Enter amount from Line 25 (d)
E248	Less cost of treasury stock	+	Enter amount from Line 26 (b)
E249	Less cost of treasury stock	+	Enter amount from Line 26 (d)
E250	Total liabilities and shareholders' equity		Enter amount from Line 27 (b)
E251	Total liabilities and shareholders' equity		Enter amount from Line 27 (d)

Exhibit 3.34.4-7 (12-01-2006)
Schedules M-1 and M-2

Schedule M
Element	Field Description	Note	Instructions
E252	Net income/loss per books		Enter amount from Line 1
E253	Income included on Schedule K		Enter amount from Line 2
E254	Expenses recorded on books this year - depreciation		Enter amount from Line 3a
E255	Expenses recorded on books this year -travel and entertainment		Enter amount from Line 3b
E256	Expenses recorded on books this year - total		Enter amount from Line 3
E257	Add Lines 1-3		Enter amount from Line 4
E258	Tax-exempt interest		Enter amount from Line 5a
E259	Income recorded on books this year not on Schedule K		Enter amount from Line 5
E260	Deductions included on Schedule K - depreciation		Enter amount from Line 6a
E261	Deductions included on Schedule K - total		Enter amount from Line 6
E262	Add Lines 5 and 6		Enter amount from Line 7
E263	Income/loss		Enter amount from Line 8
SCHEDULE M-2
E264	Balance at beginning of tax year		Enter amount from Line 1 (a)
E265	Balance at beginning of tax year		Enter amount from Line 1 (b)
E266	Balance at beginning of tax		Enter amount from Line 1 (c)
E267	Ordinary income from Page 1		Enter amount from Line 2 (a)
E268	Other additions		Enter amount from Line 3 (a)
E269	Other additions		Enter amount from Line 3 (b)
E270	Loss from Page 1	+	Enter amount from Line 4 (a)
E271	Other reductions	+	Enter amount from Line 5 (a)
E272	Other reductions	+	Enter amount from Line 5 (b)
E273	Combine Lines 1 - 5		Enter amount from Line 6 (a)
E274	Combine Lines 1		Enter amount from Line 6 (b)
E275	Combine Lines 1		Enter amount from Line 6 (c)
E276	Distributions other than dividends		Enter amount from Line 7 (a)
E277	Distributions other than dividends		Enter amount from Line 7 (b)
E278	Distributions other than dividends		Enter amount from Line 7 (c)
E279	Balance at end of tax year		Enter amount from Line 8 (a)
E280	Balance at end of tax year		Enter amount from Line 8 (b)
E281	Balance at end of tax year		Enter amount from Line 8 (c)

Exhibit 3.34.4-8 (12-01-2006)
Schedule D

Element	Field Description	Note	Instructions
E400	Description of property		Enter amount from Line 1 Column (a)
E401	Date acquired		Enter amount from Line 1 Column (b)
E402	Date sold		Enter amount from Line 1 Column (c)
E403	Sales price		Enter amount from Line 1 Column (d)
E404	Cost or other basis		Enter amount from Line 1 Column (e)
E405	Gain/loss for entire year		Enter amount from Line 1 Column (f)
E406	Post May 5, 2003 gain/loss		Enter amount from Line 1 Column (g)
E407	Short term capital gain from installment sales		Enter amount from Line 2 Column (f)
E408	Short term capital gain from installment sales		Enter amount from Line 2 Column (g)
E409	Short term capital gain/loss from like kind exchanges		Enter amount from Line 3 Column (f)
E410	Short term capital gain/loss from like kind exchanges		Enter amount from Line 3 Column (g)
E411	Combine Lines 1-3 in column (f)		Enter amount from Line 4 Column (f)
E412	Tax on short term capital gain	+	Enter amount from Line 5 Column (f)
E413	Tax on short term capital gain	+	Enter amount from Line 5 Column (g)
E414	Combine Lines 1-5 in column (g)		Enter amount from Line 6a Column (g)
E415	Net short-term capital gain/loss		Enter amount from Line 6b Column (f)
E417	Description of property		Enter amount from Line 7 Column (a)
E418	Date acquired		Enter amount from Line 7 Column (b)
E419	Date sold		Enter amount from Line 7 Column (c)
E420	Sales price		Enter amount from Line 7 Column (d)
E421	Cost or other basis		Enter amount from Line 7 Column (e)
E422	Gain/loss for entire year		Enter amount from Line 7 Column (f)
E423	Post May 5, 2003 gain/loss		Enter amount from Line 7 Column (g)
E424	Short term capital gain from installment sales		Enter amount from Line 8 Column (f)
E425	Short term capital gain from installment sales		Enter amount from Line 8 Column (g)
E426	Short term capital gain/loss from like kind exchanges		Enter amount from Line 9 Column (f)
E427	Short term capital gain/loss from like kind exchanges		Enter amount from Line 9 Column (g)
E428	Capital gain distributions		Enter amount from Line 10 Column (f)
E429	Capital gain distributions		Enter amount from Line 10 Column (g)
E430	Combine Lines 7-12 in column (f)		Enter amount from Line 11 Column (f)
E431	Tax on Long-Term capital gain	+	Enter amount from Line 12 Column (f)
E432	Tax on Long-Term capital gain	+	Enter amount from Line 12 Column (g)
E433	Combine Lines 7-12 in column (g)		Enter amount from Line 13 Column (g)
E434	Net Long-Term capital gain/loss		Enter amount from Line 14 Column (f)
E436	Excess of built-in gains		Enter amount from Line 15 Column (g)
E437	Tax income		Enter amount from Line 16 Column (g)
E438	Net recognized built-in gain		Enter amount from Line 17 Column (g)
E439	Section 1374(b)(2) deduction		Enter amount from Line 18 Column (g)
E440	Line 17 less Line 18		Enter amount from Line 19 Column (g)
E442	Enter 35% of Line 19		Enter amount from Line 20 Column (g)
E443	Section 1374(b)(3) business credit		Enter amount from Line 21 Column (g)
E444	Tax		Enter amount from Line 22 Column (g)

Exhibit 3.34.4-9 (12-01-2006)
Schedule K-1

Element	Field Description	Note	Instructions
E282	Sequence Number	***	Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E283	Tax year beginning, month		If calendar year, no entry required. If fiscal or short period, enter 02 -11
E284	Tax year beginning, year		If calendar year, no entry required If fiscal or short period, enter 2002 or 2003
E285	Tax year ending, month		If calendar year, no entry required. If fiscal or short period, enter 01 - 11
E286	Tax year ending, year		No entry required
E287	Shareholder's identifying number		Enter SSN/EIN from top of return
E289	Shareholder's name		Enter name from name/address block
E289.1	Shareholder's address		Enter address from name/address block
E289.2	Shareholder's second address line		Enter second address from name/address block
E289.3	Shareholder's city		Enter city from name/address block
E289.4	Shareholder's foreign country		Enter foreign country name from name/address block
E289.5	Shareholder's state		Enter two letter state code from name/address block
E289.6	Shareholder's ZIP code		Enter ZIP code from name/address block
E290_1	Doc Analysis calculated shareholder percentage of stock ownership		Enter red edited Line A (second) as .nnnnnnnnnn
E290	Taxpayer's Shareholder percentage of stock ownership		Enter taxpayer's Line A (first) as .nnnnnnnn
E291	IRS center where return was filed		Enter name from Line B
E292	Tax shelter registration number		Enter number from Line C
E293	Final K-1 decision box	Bx	Turn on Final K-1 box if circled in red
E294	Amended K-1 decision box	Bx	Turn on Amended K-1 box if circled in red
E295	Ordinary income/loss from trade activities		Enter amount from Line 1
E296	Net income/loss from real estate rental activities		Enter amount from Line 2
E297	Net income from other rental activities		Enter amount from Line 3
E298	Portfolio interest income		Enter amount from Line 4a
E299	Portfolio dividends, qualified		Enter amount from Line 4b (1)
E300	Portfolio dividends, ordinary		Enter amount from Line 4b (2)
E301	Portfolio Royalty income		Enter amount from Line 4c
E302	Portfolio Net short term capital gain -Post May 5, 2003		Enter the amount from Line 4d (1)
E303	Portfolio Net short term capital gain -entire year		Enter the amount from Line 4d (2)
E304	Portfolio Net long term capital gain -Post May 5, 2003		Enter the amount from Line 4e (1)
E305	Portfolio Net long term capital gain -entire year		Enter the amount from Line 4e (2)
E306	Other portfolio income/loss		Enter the amount from Line 4f
E307	Net Section 1231 gain/loss - Post May 5, 2003		Enter the amount from Line 5(a)
E308	Net Section 1231 gain/loss -entire year		Enter the amount from Line 5(b)
E309	Other income/loss		Enter the amount from Line 6
E310	Charitable contributions		Enter the amount from Line 7
E311	Section 179 expense deduction		Enter the amount from Line 8
E312	Deductions related to portfolio income		Enter the amount from Line 9
E313	Other deductions		Enter the amount from Line 10
E314	Interest expense on investment debts		Enter the amount from Line 11a
E315	Investment income included on Line 4		Enter the amount from Line 11b (1)
E316	Investment expenses included on Line 9		Enter the amount from Line 11b (2)
E317	Credit for alcohol used as a fuel		Enter the amount from Line 12a
E318	Low income housing credit from partnership		Enter the amount from Line 12b (1)
E319	Low income housing credit other than Line 12b (1)		Enter the amount from Line 12b (2)
E320	Qualified rehabilitation expenditures		Enter the amount from Line 12c
E321	Credit other than Lines 12b and 12c		Enter the amount from Line 12d
E322	Credits related to other rental activities		Enter the amount from Line 12e
E323	Other credits		Enter the amount from Line 13
E324	Depreciation adjustment		Enter the amount from Line 14a
E325	Adjusted gain or loss		Enter the amount from Line 14b
E326	Depletion (other than gas or oil)		Enter the amount from Line 14c
E327	Gross income form oil and gas		Enter the amount from Line 14d (1)
E328	Deductions applicable to oil and gas		Enter the amount from Line 14d (2)
E329	Other adjustments and tax preference items		Enter the amount from Line 14e
E330	Name of foreign country or U.S. possession		Enter the country name from Line 15a
E331	Gross income from all sources		Enter the amount from Line 15b
E332	Gross income sourced at shareholder level		Enter the amount from Line 15c
E333	Foreign gross income sourced at corporate level - Passive		Enter the amount from Line 15d (1)
E334	Foreign gross income sourced at corporate level - Listed categories		Enter the amount from Line 15d (2)
E335	Foreign gross income sourced at corporate level -General limitation		Enter the amount from Line 15d (3)
E336	Deductions allocated at shareholder level-interest expense		Enter the amount from Line 15e (1)
E337	Deductions allocated at shareholder level-other		Enter the amount from Line 15e (2)
E338	Deductions allocated at corporate level- Passive		Enter the amount from Line 15f (1)
E339	Deductions allocated at corporate level - Listed categories		Enter the amount from Line 15f (2)
E340	Deductions allocated at corporate level - General limitation		Enter the amount from Line 15f (3)
E341	Total foreign taxes Paid decision box	Bx	Turn on Line 15g Paid box if circled in red
E342	Total foreign taxes Accrued decision box	Bx	Turn on Line 15g Accrued box if circled in red
E343	Total foreign taxes		Enter the amount from Line 15g
E344	Reduction in taxes available for credit		Enter the amount from Line 15h
E345	Section 59(e)2 expenditures - type		Enter the amount from Line 16a
E346	Section 59(e)2 expenditures - amount		Enter the amount from Line 16b
E347	Tax exempt interest income		Enter the amount from Line 17
E348	Other tax exempt income		Enter the amount from Line 18
E349	Nondeductible expenses		Enter the amount from Line 19
E350	Total property distributions		Enter the amount from Line 20
E351	Amount of loan repayments		Enter the amount from Line 21
E352	Recapture of low-income housing credit -Section 42(j)(5) partnerships		Enter the amount form Line 22a
E353	Recapture of low-income housing credit - Other than Line 22a		Enter the amount form Line 22b

Exhibit 3.34.4-10 (12-01-2006)
Schedule N

Element	Field Description	Note	Instructions
E44	Line 1 Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E45	Line 1 Yes/No Question	Bx	Turn on No check box indicator if circled in red
E46	Line 1 foreign entity name		Enter the name of the foreign entity from Line 1
E47	Line 1 entity country		Enter the name of the foreign country from Line 1
E48	Line 1 Employer Identification Number		Enter the EIN of the foreign entity from Line 1
E49	Number of Forms 8865		Enter the number listed on Line 2
E50	Line 3 Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E51	Line 3 Yes/No Question	Bx	Turn on No check box indicator if circled in red
E52	Line 4 Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E53	Line 4 Yes/No Question	Bx	Turn on No check box indicator if circled in red
E54	Number of Form 5471		Enter the number listed on Line 4b
E55	Line 5 Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E56	Line 5 Yes/No Question	Bx	Turn on No check box indicator if circled in red
E57	Line 6a Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E58	Line 6a Yes/No Question	Bx	Turn on No check box indicator if circled in red
E59	Name of Foreign Country
E60	Line 7a Yes/No Question	Bx	Turn on Yes check box indicator if circled in red
E61	Line 7a Yes/No Question	Bx	Turn on No check box indicator if circled in red
E62	Number of Forms 8873		Enter the number listed on Line 7b
E63	Form 8873 Line 52 amount		Enter the amount from Line 7c

Exhibit 3.34.4-11 (12-01-2006)
Form 3800

Element	Field Description	Instructions
E500	Current year investment credit	Enter amount from Line 1a
E501	Current year work opportunity credit	Enter amount from Line 1b
E502	Current year welfare-to-work credit	Enter amount from Line 1c
E503	Current year credit for alcohol use as fuel	Enter amount from Line 1d
E504	Current year credit for increasing research	Enter amount from Line 1e
E505	Current year low-income housing credit	Enter amount from Line 1f
E506	Current year enhanced oil recovery credit	Enter amount from Line 1g
E507	Current year disabled access credit	Enter amount from Line 1h
E508	Current year renewable electricity credit	Enter amount from Line 1i
E509	Current year Indian employment credit	Enter amount from Line 1j
E510	Current year credit for employer social security	Enter amount from Line 1k
E511	Current year orphan drug credit	Enter amount from Line 1l
E512	Current year new markets credit	Enter amount from Line 1m
E513	Current year credit for small employer pension plan	Enter amount from Line 1n
E514	Current year credit for employer provided child care facilities	Enter amount from Line 1o
E515	Current year credit for contributions to community development	Enter amount from Line 1p
E516	Current year trans-Alaska pipeline liability fund	Enter amount from Line 1q
E517	Current year general credits from large partnership	Enter amount from Line 1r
E518	Current year credit	Enter amount from Line 2
E520	Passive activity credits	Enter amount from Line 3
E521	Line 2 less Line 3	Enter amount from Line 4
E522	Passive activity credits for 2003	Enter amount from Line 5
E523	Carryforward of general business credit to 2003	Enter amount from Line 6
E524	Carryback of general business credit from 2004	Enter amount from Line 7
E525	Current year credit, Lines 4 - 7	Enter amount from Line 8
E527	Regular tax before credits	Enter amount from Line 9
E528	Alternative minimum tax	Enter amount from Line 10
E529	Add Lines 9 and 10	Enter amount from Line 11
E530	Foreign tax credit	Enter amount from Line 12a
E531	Credit for child and dependant care	Enter amount from Line 12b
E532	Credit for the elderly or disabled	Enter amount from Line 12c
E533	Education credits	Enter amount from Line 12d
E534	Credit for qualified retirement savings	Enter amount from Line 12e
E535	Child tax credit	Enter amount from Line 12f
E536	Mortgage interest credit	Enter amount from Line 12g
E537	Adoption credit	Enter amount from Line 12h
E538	DC first time homebuyer credit	Enter amount from Line 12i
E539	Possessions tax credit	Enter amount from Line 12j
E540	Credit for fuel from nonconventi-onal source	Enter amount from Line 12k
E541	Qualified electric vehicle credit	Enter amount from Line 12l
E542	Add Lines 12a - 12l	Enter amount from Line 12m
E544	Net income tax	Enter amount from Line 13
E546	Net regular tax	Enter amount from Line 14
E548	Enter 25% of excess	Enter amount from Line 15
E549	Tentative minimum tax	Enter amount from Line 16
E550	Enter greater of Line 15 or Line 16	Enter amount from Line 17
E551	Line 13 less Line 17	Enter amount from Line 18
E553	Credit allowed for current year	Enter amount from Line 19

Exhibit 3.34.4-12 (12-01-2006)
Form 4562

Element	Field Description	Note	Instructions
E282	Sequence Number	***	Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E601	Business or activity		Enter the business or activity name form the top of the form
E602	Maximum amount	***	Enter an amount only if it exceeds $100,000
E603	Cost of section 179 property		Enter the amount from Line 2
E604	Threshold cost of section 179 property	***	Enter an amount only if it differs from $400,000
E605	Reduction in limitation		Enter the amount from Line
E607	Dollar limitation for tax year		Enter the amount from Line
E609	Description of property		Enter description from Line 6 (a)
E610	Cost		Enter the amount from Line 6 (b)
E611	Elected cost		Enter the amount from Line 6 (c)
E612	Listed property		Enter the amount from Line 7
E613	Total elected cost of section 179 property		Enter the amount from Line 8
E614	Tentative deduction		Enter the amount from Line 9
E615	Carryover or disallowed deduction		Enter the amount from Line 10
E616	Business income limitation		Enter the amount from Line 11
E617	Section 179 expense deduction		Enter the amount from Line 12
E619	Carry of disallowed deduction to 2004		Enter the amount from Line 13
E621	Special depreciation allowance for qualified property		Enter the amount from Line 14
E622	Property subject to section 168(f)(1) election		Enter the amount from Line 15
E623	Other depreciation (ACRS)		Enter the amount from Line 16
E624	MACRS deductions for assets in service before 2003		Enter the amount from Line 17
E625	Section168(i)(4) decision box	Bx	Turn on election box if circled in red
E626	Classification of property		Enter year classification from Line 19a (a)
E626_1	Other amount pop up field		Enter numeric year amount only if pop up field appears
E627	Month and year placed in service		Enter month and year from Line 19a (b) as mm01yyyy
E628	Basis for depreciation		Enter basis from Line 19a (c)
E629	Recovery period		Enter recovery period from Line 19a (d)
E630	Convention		Enter convention from Line 19a (e)
E631	Method		Enter method from Line 19a (f)
E632	Depreciation deduction		Enter depreciation amount from Line 19a (g)
E633	Classification of property		Enter year classification from Line 20a (a)
E634	Month and year placed in service		Enter month and year from Line 19a (b) as mm01yyyy
E635	Basis for depreciation		Enter basis from Line 19a (c)
E636	Recovery period		Enter recovery period from Line 19a (d)
E637	Convention		Enter convention from Line 19a (e)
E638	Method		Enter method from Line 19a (f)
E639	Depreciation deduction		Enter depreciation amount from Line 19a (g)
E640	Listed property		Enter amount from Line 21
E641	Total add Lines 12, 1 17, 19 and 20		Enter amount from Line 22
E642	Portion of basis due to section 263A costs		Enter amount from Line 23
E643	Evidence to support business us Yes box	Bx	Turn Yes box on if circled in red
E644	Evidence to support business us No box	Bx	Turn No box on if circled in red
E645	Is evidence written Yes box	Bx	Turn Yes box on if circled in red
E646	Is evidence written No box	Bx	Turn No box on if circled in red
E647	Special depreciation allowance		Enter amount from Line 25 (i)
E648	Type of property - 50%		Enter property from Line 26 (a)
E649	Date placed in service - 50%		Enter date from Line 26 (b)
E650	Business use percentage - 50%		Enter percentage from Line 26 (c) as .nnn
E651	Cost of other basis - 50%		Enter amount from Line 26 (d)
E652	Basis for depreciation - 50%		Enter amount from Line26 (e)
E653	Recovery period - 50%		Enter period from Line 26 (f)
E654	Method/Convention - 50%		Enter method from Line 26 (g)
E655	Depreciation deduction - 50%		Enter amount from Line 26 (h)
E656	Elected section 179 cost - 50%		Enter amount from Line 26 (I)
E657	Type of property less than 50%		Enter property from Line 27 (a)
E658	Date placed in service less than 50%		Enter date from Line 27 (b)
E659	Business use percentage less than 50%		Enter percentage from Line 27 (c) as .nnn
E660	Cost of other basis less than 50%		Enter amount from Line 27 (d)
E661	Basis for depreciation less than 50%		Enter amount from Line 27 (e)
E662	Recovery period less than 50%		Enter period from Line 27 (f)
E663	Method/Convention less than 50%		Enter method from Line 27 (g)
E664	Depreciation deduction less than 50%		Enter amount from Line 27 (h)
E665	Add Line 25- 27, column (h)		Enter amount from Line 28 (h)
E667	Add amount on Line 26, column (i)		Enter amount from Line 29 (i)
E669	Total business miles driven		Enter miles from Line 30 for each vehicle
E670	Total commuting miles driven		Enter miles from Line 31 for each vehicle
E671	Total other personal miles driven		Enter miles from Line 32 for each vehicle
E672	Total miles driven during year		Enter miles from Line 33 for each vehicle
E673	Vehicle available for personal use Yes box	Bx	Turn on Line 34 Yes box for each vehicle if circled in red
E674	Vehicle available for personal use No box	Bx	Turn on Line 34 No box for each vehicle if circled in red
E675	Vehicle used primarily by owner Yes box	Bx	Turn on Line 35 Yes box for each vehicle if circled in red
E676	Vehicle used primarily by owner No box	Bx	Turn on Line 35 No box for each vehicle if circled in red
E677	Another vehicle available for personal use Yes box	Bx	Turn on Line 36 Yes box for each vehicle if circled in red
E678	Another vehicle available for personal use No box	Bx	Turn on Line 36 No box for each vehicle if circled in red
E679	Written policy statement re all personal use Yes box	Bx	Turn on Line 37 Yes box for each vehicle if circled in red
E680	Written policy statement re all personal use No box	Bx	Turn on Line 37 No box for each vehicle if circled in red
E681	Written policy statement re all commuting use Yes box	Bx	Turn on Line 38 Yes box for each vehicle if circled in red
E682	Written policy statement re all commuting use No box	Bx	Turn on Line 38 No box for each vehicle if circled in red
E683	Treat all vehicles as personal Yes box	Bx	Turn on Line 39 Yes box for each vehicle if circled in red
E684	Treat all vehicles as personal No box	Bx	Turn on Line 39 No box for each vehicle if circled in red
E685	Provide more than 5 vehicles to employees Yes box	Bx	Turn on Line 40 Yes box for each vehicle if circled in red
E686	Provide more than 5 vehicles to employees Yes box	Bx	Turn on Line 40 No box for each vehicle if circled in red
E687	Meet requirements re automobile demonstration Yes box	Bx	Turn on Line 41 Yes box for each vehicle if circled in red
E688	Meet requirements re automobile demonstration No box	Bx	Turn on Line 41 No box for each vehicle if circled in red
E689	Amortization- description of costs		Enter Line 42 (a) description
E690	Amortization- date amortization begins		Enter Line 42 (b) date
E691	Amortization- amortizable amount		Enter Line 42 (c) amount
E692	Amortization- code section		Enter Line 42 (d) code section
E693	Amortization- amortization period		Enter Line 42 (e) period
E694	Amortization- percentage		Enter Line 42 (f) percentage
E695	Amortization- amortization for this year		Enter Line 42 (g) amount
E696	Amortization of costs before 2003 tax year		Enter amount from Line 43
E697	Total		Enter amount from Line 44

Exhibit 3.34.4-13 (12-01-2006)
Form 4797

Element	Field Description	Note	Instructions
E282	Sequence Number	***	Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E801	Gross proceeds from sales or exchanges		Enter amount from Line 1
E802	Description of property		Enter Line 2 (a) description
E803	Date acquired		Enter Line 2 (b) date as mmddyyyy
E804	Date sold		Enter Line 2 (c) date as mmddyyyy
E805	Gross sales price		Enter amount from Line 2 (d)
E806	Depreciation allowed		Enter amount from Line 2 (e)
E807	Cost or other basis		Enter amount from Line 2 (f)
E808	Gain/loss for entire year		Enter amount from Line 2 (g)
E809	Post May 5, 2003 gain/loss		Enter amount from Line 2 (h)
E810	Form 4684 Gain/loss for entire year		Enter amount from Line 3 (g)
E811	Form 4684 Post May 5, 2003 gain/loss		Enter amount from Line 3 (h)
E812	Form 6252 Gain/loss for entire year		Enter amount from Line 4 (g)
E813	Form 6252 Post May 5, 2003 gain/loss		Enter amount from Line 4 (h)
E814	Form 8824 Gain/loss for entire year		Enter amount from Line 5 (g)
E815	Form 8824 Post May 5, 2003 gain/loss		Enter amount from Line 5 (h)
E816	Line 32 Gain/loss for entire year		Enter amount from Line 6 (g)
E817	Line 32 Post May 5, 2003 gain/loss		Enter amount from Line 6 (h)
E818	Combine Lines 2 6 Gain/loss for entire year		Enter amount from Line 7 (g)
E819	Combine Lines 2 6 Post May 5, 2003 gain/loss		Enter amount from Line 7 (h)
E820	Nonrecaptured section 1231 Gain/loss for entire year		Enter amount from Line 8 (g)
E821	Nonrecaptured section 1231 Post May 5, 2003 gain/loss		Enter amount from Line 8 (h)
E822	Line 7 less Line 8 Gain/loss for entire year		Enter amount from Line 9 (g)
E823	Line 7 less Line 8 Post May 5, 2003 gain/loss		Enter amount from Line 9 (h)
E824	Description of property		Enter Line 10 (a) description
E825	Date acquired		Enter Line 10 (b) date as mmddyyyy
E826	Date sold		Enter Line 10 (c) date as mmddyyyy
E827	Gross sales price		Enter amount from Line 10 (d)
E828	Depreciation allowed		Enter amount from Line 10 (e)
E829	Cost or other basis		Enter amount from Line 10 (f)
E830	Gain/loss for entire year		Enter amount from Line 10 (g)
E831	Loss from Line 7	***	Enter amount from Line 11 (g)
E832	Gain from Line 7		Enter amount from Line 12 (g)
E833	Gain from Line 31		Enter amount from Line 13 (g)
E834	Net gain/loss from Form 4684		Enter amount from Line 14 (g)
E835	Ordinary gain from Form 6252		Enter amount from Line 15 (g)
E836	Ordinary gain/loss from Form 8824		Enter amount from Line 16 (g)
E837	Recapture of section 179 expense deduction		Enter amount from Line 17 (g)
E838	Combine Lines 10 17		Enter amount from Line 18 (g)
E839	Individual returns gain/loss		Enter amount from Line 18b (1)
E840	Redetermine Individual returns gain/loss		Enter amount from Line 18b (2)

Exhibit 3.34.4-14 (12-01-2006)
Form 8825

Element	Field Description	Note	Instructions
E900	Property identification number	***	Enter the red edited number to the left of each Line 1 property
E901	Property description		Enter the description of each Line 1 property
E902	Property street address		Enter the street address of each Line 1 property
E903	Property address second line		Enter the second line street address of each Line 1 property
E904	Property city		Enter the city name of each Line 1 property
E905	Property state		Enter the two letter state code of each Line 1 property
E906	Property ZIP Code		Enter the ZIP code of each Line 1 property
E907	Property Country		Enter the country name of each Line 1 property if present
E908	Gross rents		Enter the amount from each Line 2 property
E909	Advertising		Enter the amount from each Line 3 property
E910	Auto and travel		Enter the amount from each Line 4 property
E911	Cleaning and maintenance		Enter the amount from each Line 5 property
E912	Commissions		Enter the amount from each Line 6 property
E913	Insurance		Enter the amount from each Line 7 property
E914	Legal and other professional fees		Enter the amount from each Line 8 property
E915	Interest		Enter the amount from each Line 9 property
E916	Repairs		Enter the amount from each Line 10 property
E917	Taxes		Enter the amount from each Line 11 property
E918	Utilities		Enter the amount from each Line 12 property
E919	Wages and salaries		Enter the amount from each Line 13 property
E920	Depreciation		Enter the amount from each Line 14 property
E922	Other List - item		Enter the other expense name for each Line 15 property
E923	Other list - expense		Enter the amount from each Line 15 property
E924	Total expenses for each property		Enter the amount from each Line 16 property
E925	Total gross rents		Enter the amount from Line 17
E926	Total expenses	+	Enter the amount from Line 18
E927	Net gain/loss from Form 4797		Enter the amount from Line 19
E928	Net income/loss from rental activities		Enter the amount from Line 20a
E929	Partnership, estate, trust - Name		Enter the name from Line 20b (1)
E930	Partnership, estate, trust - EIN		Enter the EIN from Line 20b (2)
E931	Net income/loss from rental activities		Enter the amount from Line 21

Exhibit 3.34.4-15 (12-01-2006)
Form 8846

Element	Field Description	Note	Instructions
E950	Tips received by employees		Enter amount from Line 1
E951	Tips not subject to credit		Enter amount from Line 2
E952	Creditable tips		Enter amount from Line 3
E954	Multiply Line 3 by 7.65%		Enter amount from Line 4
E956	Tips exceed $87,000 check box	Bx	Turn on Tips box if circled in red
E957	Form 8846 credits		Enter amount from Line 5
E958	Current year credit		Enter amount from Line 6
E960	Regular tax before credits		Enter amount from Line 7
E961	Alternative minimum tax		Enter amount from Line 8
E962	Add Lines 7 and 8		Enter amount from Line 9
E964	Foreign tax credit		Enter amount from Line 10a
E965	Credit for child care		Enter amount from Line 10b
E966	Credit for elderly		Enter amount from Line 10c
E967	Education credits		Enter amount from Line 10d
E968	Credit for retirement savings		Enter amount from Line 10e
E969	Child tax credit		Enter amount from Line 10f
E970	Mortgage interest credit		Enter amount from Line 10g
E971	Adoption credit		Enter amount from Line 10h
E972	DC homebuyer credit		Enter amount from Line 10i
E973	Possessions tax credit		Enter amount from Line 10j
E974	Credit for fuel, non conventional		Enter amount from Line 10k
E975	Qualified electrical credit		Enter amount from Line 10l
E976	Add Line 10a through 10l		Enter amount from Line 10m
E978	Net income tax		Enter amount from Line 11
E980	Net regular tax		Enter amount from Line 12
E982	Enter 25% of excess		Enter amount from Line 13
E983	Tentative minimum tax		Enter amount from Line 14
E984	Greater of Line 13 or Line 14		Enter amount from Line 15
E985	Subtract Line 15 from Line 11		Enter amount from Line 16
E987	Credit allowed for current year		Enter amount from Line 17

Part 3. Submission Processing

Chapter 34. National Research Program (NRP)

Section 4. S Corporation Tax Returns - Document Analysis & Data Entry (Cont. 1)

3.34.4 S Corporation Tax Returns - Document Analysis & Data Entry (Cont. 1)

3.34.4.3 Data Entry of S Corporation Tax Returns

3.34.4.3.2 Data Entry Guidelines

3.34.4.3.2.7 (12-01-2006)Tax Period Entries

3.34.4.3.2.8 (12-01-2006)Punctuation Marks

3.34.4.3.2.9 (12-01-2006)Percentages

3.34.4.3.2.10 (12-01-2006)Entering Employer Identification Numbers (EIN)

3.34.4.3.3 (12-01-2006)Accessing and Using the NRP BMF Data Entry Application

3.34.4.3.3.1 (12-01-2006)Clicking on Buttons

3.34.4.3.3.2 (12-01-2006)Using and Navigating Within Form Screens

3.34.4.3.3.3 (12-01-2006)Data Entry Fields

3.34.4.3.3.4 (12-01-2006)Sub forms for Statements and Continuation Sheets

3.34.4.3.3.5 (12-01-2006)TY- 03 Applications

3.34.4.3.3.5.1 (12-01-2006)Access Application

3.34.4.3.3.5.2 (12-01-2006)Excel Application

Note:

Note:

3.34.4.3.3.6 (12-01-2006)Original Entry of Forms & Schedules

3.34.4.3.3.7 (12-01-2006)Key Verification of Forms & Schedules

3.34.4.3.3.8 (12-01-2006)NRP BMF Data Entry Sheets

3.34.4.3.3.9 (12-01-2006)TY-04 Web-based Application

Exhibit 3.34.4-1 (12-01-2006)Schedule K and K1 reflect TY03 Elements Only

Exhibit 3.34.4-2 (12-01-2006)Form 1120s Line 19 Edit Sheet

Exhibit 3.34.4-3 (12-01-2006)Form 1120S

Exhibit 3.34.4-4 (12-01-2006)Schedules A & B

Exhibit 3.34.4-5 (12-01-2006)Schedule K

Exhibit 3.34.4-6 (12-01-2006)Schedule L

Exhibit 3.34.4-7 (12-01-2006)Schedules M-1 and M-2

Exhibit 3.34.4-8 (12-01-2006)Schedule D

Exhibit 3.34.4-9 (12-01-2006)Schedule K-1

Exhibit 3.34.4-10 (12-01-2006)Schedule N

Exhibit 3.34.4-11 (12-01-2006)Form 3800

Exhibit 3.34.4-12 (12-01-2006)Form 4562

Exhibit 3.34.4-13 (12-01-2006)Form 4797

Exhibit 3.34.4-14 (12-01-2006)Form 8825

Exhibit 3.34.4-15 (12-01-2006)Form 8846