- 4.10.16.1 Examination Operational Automation Database (EOAD)
- Exhibit 4.10.16-1 IMF Issue Codes
- Exhibit 4.10.16-2 Sub Chapter S SAIN Codes
- Exhibit 4.10.16-3 Partnership SAIN Codes
- Exhibit 4.10.16-4 Reason Codes
- Exhibit 4.10.16-5 Rental Type Codes
Manual Transmittal
January 02, 2013
Purpose
(1) This transmits revised IRM 4.10.16, Examination of Returns, Examination Operational Automation Database (EOAD).
Material Changes
(1) Minor editorial changes have been made throughout this IRM. Also, website addresses and IRM references were reviewed and updated as necessary.
(2) Reinstated Exhibit 4.10.16-4, Reason Codes, that was removed during the last update.
(3) Updated exhibits to reflect current codes in effect.
Effect on Other Documents
This material supersedes IRM 4.10.16, dated April 26, 2011.Audience
Employees in the Small Business and Self-Employed (SB/SE), Large Business and International (LB&I), Tax Exempt and Governmental Entities (TE/GE), and Wage and Investment (W&I) operating divisions who conduct examinations of income tax returns (Forms 1040, 1120, 1120S, and 1065).Effective Date
(01-02-2013)Karen Schiller
Director, Examination Planning and Delivery
Small Business/Self-Employed Division
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EOAD provides data that tracks examination results by issue. This data is used to enhance the ability to identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process. EOAD is used to track examination results for National Research Project (NRP) examinations and analyzed by the Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) as part of their audits of IRS examination activities. In addition, EOAD data is used to fulfill disclosure of examination results under agreements with state and local taxation agencies. Therefore, it is important that data inputs are accurate.
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Data is captured by Small Business/Self-Employed (SB/SE), Large Business & International (LB&I), and Wage & Investment (W&I) examiners for examinations of all Forms 1040, 1120, 1120S, and 1065 using Report Generation Software (RGS) and Issue Management System (IMS) software.
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The focus of this IRM is on data entries in RGS and IMS that are captured by EOAD but generally do not affect tax computations. It is very important that examiners take great care in properly entering EOAD data since there is no subsequent review process to correct EOAD errors.
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Capture of EOAD data is mandatory for all examinations of Individual (Form 1040), Corporate (Form 1120), S Corporation (Form 1120S), and Partnership (Form 1065) returns.
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EOAD data must be entered for all examined issues, both adjusted and non-adjusted items, as well as all classified issues including those that are no-changed or subsequently declassified.
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EOAD data is captured by RGS from examiners' inputs on the following screens in RGS:
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Create Case screen
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Case Information screen
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Contacts screen
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Issue screen
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Tax Computation (IMF) and Create Report (BMF) screens
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Form 5344
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Compliance Evaluation screen
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Create Case screen - the following data is captured:
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Taxpayer identification number (TIN)
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Secondary social security number (SSSN)
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Form type
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Master file tax (MFT) code
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Tax period
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Source code
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Activity code
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Project code
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Tracking code
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Post of duty (POD) code
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Audit Information Management System (AIMS) assignee codes
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Case Information screen - the following data is captured:
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Name
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Address
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Filing state code
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Filing zip code
Based on the examiner's inputs in:
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Return due date
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Extended due date
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Received date
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Substitute for return checkbox
RGS will generate a delinquency indicator for EOAD to indicate:
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The return was filed timely
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A valid extension was filed
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The return was delinquent (filed late)
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A return was not filed (i.e. substitute for return cases
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Contacts screen - identification and contact information for the return preparer is captured. The proper completion of this information allows the ability to identify and address egregious return preparers.
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The examiner creates issues in RGS using the drop down "Actions" menu to select the option that best describes the issue. The menu options are:
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New Issue – This is an issue that has been identified by the examiner who has determined that it warrants additional inspection. New Issues are not Classified Issues nor are they directly related to a Classified Issue.
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New Classified Issue – This is an issue that has been identified through the issue classification process and appears on a Classification Check Sheet. All Classified Issues must be added and commented upon even if they are subsequently declassified. If a Classified Issue is declassified, check the declassified box on the issue adjustment screen. Add an adjustment record with the issue categorized as though it was examined. Enter the issue amount from the return in both the Per Return and Per Exam fields and select a Declassified Issue Reason Code.
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New Issue Resulting From Classified Issue – This is an issue that can be directly traced back to a classified issue. For example, a classified balance sheet item could lead to one or more profit and loss items. These subsequent Profit and Loss issues would be identified as New Issue Resulting From Classified Issue.
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New Mandatory Issue – There are as many as eleven mandatory issues for business cases that are auto-generated when the case file is created in RGS. Mandatory Issues, such as for changes to income or cost of sales, should never be used to report adjustments.
Note:
Issues from different lines on a tax return must be created separately using the appropriate issue code and should not be combined.
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Once an issue is added, the examiner uses a pull down menu in the IMF Code field to identify the issue. See Exhibit 4.10.16-1 for a complete list of IMF Issue Codes. The initial drop down menu selections are:
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Form 1040 Exemptions and Income
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Form 1040 Taxes and Credits
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Schedule A
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Schedule C
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Schedule D
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Schedule E
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Schedule F
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Form 2106
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Generic Income, Expense and Tax Credits
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999999 - Statutory Adjustment
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699999 - Impact of DeMinimus Issues
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Campus/Service Center
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4NRP - Q Table
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99999 - Change/No Change
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Miscellaneous Issues
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BMF issues are identified using the drop down menus in the SAIN, Standard Audit Index Number, field. See Exhibit 4.10.16-2, and Exhibit 4.10.16-3, respectively, for complete lists of sub-chapter S and partnership SAIN Codes. See IRM 4.46.6, LB&I Guide for Quality Examinations, for a complete list of Corporate SAIN codes.
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Once issues are identified, the Issue Adjustment screen is accessed using the "Add" function box.
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To promote accuracy and reduce time spent, EOAD fields should be completed concurrently with the examination of issues to the greatest extent possible.
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The following fields are captured by EOAD on the Issue Adjustment screen:
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Categorization - this selection determines how RGS will calculate the tax resulting from the adjustment. A "RGS Issue Reference Guide" is available for download at the RGS website http://rgs.web.irs.gov/index.htm. This guide provides detailed instructions to examiners on how to properly categorize an adjustment based upon the IMF Issue Code selection to ensure RGS performs a proper tax calculation and that accurate EOAD data is captured.
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Per return, Per exam amounts.
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Reason Code – a two-digit code that identifies the reason for the adjustment, why the issue was no changed, or declassified. The examiner should follow the drop down menus in RGS to select the code that best describes the reason the issue was or was not adjusted. See Exhibit 4.10.16-4. A "RGS Reason Code" quick reference guide is also available at the RGS website http://mysbse.web.irs.gov/exam/rgs/qrg/default.aspx which provides detailed descriptions and examples of Reason Codes.
Note:
Adjustments to Earned Income Credit issues or originating from Flow Through Entities require the selection of specific Reason Codes. Reason Codes for adjustments from Flow Through Entities are further divided to identify the case as either NRP or Non NRP. For all other issues, select the code that best fits the reason the issue was or was not adjusted.
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Uniform Issue List (UIL) Code - SB/SE examiners are not required to complete this field.
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Rental Type Code – This field is completed for Form 1040 - Schedule E Rental Issues only in RGS. The drop down menu for this field is only activated on issues with Schedule E - Rental IMF Issue Codes. Select the code that best describes the rental from the categories Residential, Vacation, or Commercial Rental. See Exhibit 4.10.16-5 for a complete list of Rental Type Codes.
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PBA/NAICS Code Per Return (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, this field should be completed to reflect the code as reported by the taxpayer. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
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PBA/NAICS Code Per Exam (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, enter the NAICS code from the series of pull down menus that best identifies the type of business for the issue being examined. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code. Code "000000" should be selected for issues involving Form 1040 Schedule E income subject to self-employment tax.
Note:
If the examiner is fully disallowing the schedule or return, such as in an IRC 183 adjustment, they should choose "D" to remove the NAICS code.
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Before the Compliance Evaluation Screen can be completed certain RGS actions must be taken. The tax computation must be completed using RGS and all required fields in the RGS Form 5344 must be completed. Then the Form 5344 must be validated.
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PBA/NAICS Code Per Return – This code reflects the principal business of the taxpayer and can be found on the return. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts per the return. North American Industry Classification System (NAICS) codes will be used for returns for tax periods after 199811. Primary Business Activity (PBA) codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
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PBA/NAICS Code Per Exam – This is the corrected code, based on the examiner’s determination for the principal business of the taxpayer. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts after completion of the examination. RGS provides a series of pull down menus to assist the examiner in selecting the correct code. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
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Primary Occupation Code (Form 1040 only) – This is a three-digit code that identifies the occupation of the taxpayer with the largest source of wage income for the year being examined. This code should be selected based on the taxpayer’s largest source of wage income per exam regardless of whether the largest source is from the primary or secondary taxpayer. This field will be completed where the taxpayer is both a wage earner and self-employed. If no wages are earned, no code is entered. RGS provides a series of pull down menus to assist the examiner in selecting the correct code.
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Amount Paid at Closing – This is the total amount paid at the time the examination was concluded or before the examination case is closed from the group.
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Study Type – This field will be left blank currently. It is a three-digit field that will be used to track cases for special surveys or research studies (not the same as current project codes).
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Upon completion of all fields, the Compliance Evaluation screen must be validated, saved, and printed. The printed copy must be placed in the case folder on top of the case file.
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SB/SE and LB&I, International Individual Compliance (IIC) examiners will forward all closed cases by Local Area Network (LAN) unless that functionality is unavailable. The EOAD data is included in the electronic case file by the forwarding process.
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Forms 1040, 1120, 1120S, and 1065 examinations which could not be completed using LAN-RGS must be notated as such on the Form 3198, Special Handling Notice for Examination Case Processing. Any cases not fulfilling the requirements of IRM 4.10.8.17.2, Examination Operational Automation Database (EOAD), will be returned to the originating examination group.
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In 2006, LB&I fully implemented IMS and required its use on all cases worked by LB&I. As of 11-17-2009, the IMS system captures the EOAD data in a format that can be shared with state and local taxation agencies. Therefore, if a case is on IMS, the examiner no longer needs to copy cases to external media such as compact disks.
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EOAD data is automatically extracted by IMS at case closure based upon examiners' inputs on various IMS screens. Instructions detailing the proper input of data in IMS can be found in the "LB&I Business Systems Planning (BSP) - IMS User Guide" maintained at http://lmsb.irs.gov/hq/bsp/IMS/IMSUserGuide/contents.asp#Entities and the IMS In-Program Help System.
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For cases completed using IMS, EOAD data is included in the electronic case file by the forwarding process.
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For any LB&I examination of a Form 1040, 1120, 1120S, and 1065 that could not be completed using IMS, EOAD data is forwarded with the case on a compact disk (CD). Refer to instructions at http://lmsb.irs.gov/hq/pqa/Post-filing/BNA_RGS_Tax_Comp_Workpapers.asp
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If a disclosure is made to an agency whose code is manual or not compatible with AIMS, or if the disclosure is of Non-Master File (NMF) information, the reporting will be done manually by preparing Form 5466-B, Multiple Record of Disclosure. Additional information regarding disclosure reporting requirements can be found at http://mysbse.web.irs.gov/disclosure/office/technicalresources/irc+610/guidelines/5096.aspx
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State agency codes can be found in IRM Exhibit 11.3.37-4, State Agency Codes.
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Instructions for Form 5466-B, preparation can be found at IRM Exhibit 11.3.37-6, Multiple Record of Disclosure.
| Code | Issue | Form |
|---|---|---|
| 41007 | Wages, Salaries and Tips, etc. | 1040 |
| 41008 | Taxable Interest | 1040 |
| 41009a | Ordinary Dividends | 1040 |
| 41009b | Qualified Dividends | 1040 |
| 41010 | State Refunds, Credits, or Offsets | 1040 |
| 41011 | Alimony Income | 1040 |
| 41014 | Other Gains or Losses From Form 4797 | 1040 |
| 41015 | IRA Distributions | 1040 |
| 41016 | Pensions and Annuities | 1040 |
| 41019 | Unemployment Compensation | 1040 |
| 41020 | Social Security Benefits | 1040 |
| 41021 | Other Income | 1040 |
| 41021a | Form 2555 Income | 1040 |
| 41021b | NOL Carryback | 1040 |
| 41021c | NOL Carryforward | 1040 |
| 41021d | MSA Taxable Payments | 1040 |
| 41021e | MED+MSA Taxable Payments | 1040 |
| 41021f | LTC Taxable Payments | 1040 |
| 41021g | Form 4563 Income | 1040 |
| 41021h | Income Excluded from Puerto Rico | 1040 |
| 41021i | HSA Taxable Distributions | 1040 |
| 41021j | HSA Qualified Distributions | 1040 |
| 41021k | Gambling Winnings | 1040 |
| 4C101 | Sch C1 - Gross Receipts or Sales | SCH C1 |
| 4C101a | Sch C1 - Gross Receipts/Sales Merch/3rd Party | SCH C1 |
| 4C101b | Sch C1 - Other Gross Receipts or Sales | SCH C1 |
| 4C101c | Sch C1 - Income Reported on Form W-2 | SCH C1 |
| 4C101z | Sch C-EZ - Gross Receipts | SCH C-EZ |
| 4C102 | Sch C1 - Returns and Allowances and Oth. Adj. | SCH C1 |
| 4C106 | Sch C1 - Other Income | SCH C1 |
| 4C201 | Sch C2 - Gross Receipts or Sales | SCH C2 |
| 4C201a | Sch C2 - Gross Receipts/Sales Merch/3rd Party | SCH C2 |
| 4C201b | Sch C2 - Other Gross Receipts or Sales | SCH C2 |
| 4C201c | Sch C2 - Income Reported on Form W-2 | SCH C2 |
| 4C202 | Sch C2 - Returns and Allowances and Oth. Adj. | SCH C2 |
| 4C206 | Sch C2 - Other Income | SCH C2 |
| 4C301 | Sch C3 - Gross Receipts or Sales | SCH C3 |
| 4C301a | Sch C3 - Gross Receipts/Sales Merch/3rd Party | SCH C3 |
| 4C301b | Sch C3 - Other Gross Receipts or Sales | SCH C3 |
| 4C301c | Sch C3 - Income Reported on Form W-2 | SCH C3 |
| 4C302 | Sch C3 - Returns and Allowances and Oth. Adj. | SCH C3 |
| 4C306 | Sch C3 - Other Income | SCH C3 |
| 4CGL | Schedule C Net Gain/Loss | 1040 |
| 4D001 | Sch D - Short-Term Gain/Loss | SCH D |
| 4D004 | Sch D - ST Gain/Loss - Forms 6252/4684/6781/8824 | SCH D |
| 4D005 | ST Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 | SCH D |
| 4D006 | Sch D - Short-Term Capital Loss Carryover | SCH D |
| 4D008 | Sch D - Long-Term Gain/Loss | SCH D |
| 4D011 | Sch D - LT Gain/Loss-4797/2439/6252/4684/6781/8824 | SCH D |
| 4D012 | LT Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 | SCH D |
| 4D013 | Capital Gain or Loss Where Sch D Not Required | 1040 |
| 4D013d | Capital Gain Distribution | SCH D |
| 4D014 | Sch D - Long-Term Capital Loss Carryover | SCH D |
| 4E103 | Sch E1 - Rents Received | SCH E1 |
| 4E103a | Sch E1 - Merchant Card/3rd Party Payments Received | SCH E1 |
| 4E103b | Sch E1 - Other Payments Received | SCH E1 |
| 4E104 | Sch E1 - Royalties Received | SCH E1 |
| 4E123 | Sch E1 - Real Estate Loss After Passive Limitation | SCH E1 |
| 4E131 | Sch E - Inc/Loss-Prtnrship/S Corps-Passive/Non-Passive | SCH E1 |
| 4E136 | Sch E - Inc/Loss-Estates/Trusts-Passive/Non-Passive | SCH E1 |
| 4E138 | Sch E - REMIC Income or Loss | SCH E1 |
| 4E139 | Sch E - Net Farm Rental Income or Loss | SCH E1 |
| 4E203 | Sch E2 - Rents Received | SCH E2 |
| 4E203a | Sch E2 - Merchant Card/3rd Party Payments Received | SCH E2 |
| 4E203b | Sch E2 - Other Payments Received | SCH E2 |
| 4E204 | Sch E2 - Royalties Received | SCH E2 |
| 4E223 | Sch E2 - Real Estate Loss After Passive Limitation | SCH E2 |
| 4E303 | Sch E3 - Rents Received | SCH E3 |
| 4E303a | Sch E3 - Merchant Card/3rd Party Payments Received | SCH E3 |
| 4E303b | Sch E3 - Other Payments Received | SCH E3 |
| 4E304 | Sch E3 - Royalties Received | SCH E3 |
| 4E323 | Sch E3 - Real Estate Loss After Passive Limitation | SCH E3 |
| 4F101 | Sch F1 - Sales-Livestock/Oth. Items Purch for Resale | SCH F1 |
| 4F101a | Sch F1 - Specified Sales-Livestock/Other Resale | SCH F1 |
| 4F101b | Sch F1 - Other Sales-Livestock/Other Resale | SCH F1 |
| 4F102a | Sch F1 - Specified Sales of Raised Products | SCH F1 |
| 4F102b | Sch F1 - Other Sales of Raised Products | SCH F1 |
| 4F104 | Sch F1 - Sales-Raised Livestock/Produce/Grains/Etc | SCH F1 |
| 4F105 | Sch F1 - Cooperative Distributions | SCH F1 |
| 4F106 | Sch F1 - Agricultural Program Payments | SCH F1 |
| 4F107a | Sch F1-Commodity Credit Corporation Loans Reported | SCH F1 |
| 4F107b | Sch F1-Commodity Credit Corporation Loans Forfeited | SCH F1 |
| 4F108 | Sch F1 - Crop Insurance and Disaster Payments | SCH F1 |
| 4F108a | Sch F1 - Spec. Custom Hire (Machine Work) Income | SCH F1 |
| 4F108b | Sch F1 - Other Custom Hire Income | SCH F1 |
| 4F109 | Sch F1 - Custom Hire (Machine Work) Income | SCH F1 |
| 4F109a | Sch F1 - Other Specified Income | SCH F1 |
| 4F110 | Sch F1 - Other Income | SCH F1 |
| 4F201 | Sch F2 - Sales-Livestock/Oth. Items Purch for Resale | SCH F2 |
| 4F201a | Sch F2 - Specified Sales-Livestock/Other Resale | SCH F2 |
| 4F201b | Sch F2 - Other Sales-Livestock/Other Resale | SCH F2 |
| 4F202a | Sch F2 - Specified Sales of Raised Products | SCH F2 |
| 4F202b | Sch F2 - Other Sales of Raised Products | SCH F2 |
| 4F204 | Sch F2 - Sales-Raised Livestock/Produce/Grains/Etc | SCH F2 |
| 4F205 | Sch F2 - Cooperative Distributions | SCH F2 |
| 4F206 | Sch F2 - Agricultural Program Payments | SCH F2 |
| 4F207a | Sch F2 - Commodity Credit Corporation Loans Reported | SCH F2 |
| 4F207b | Sch F2 - Commodity Credit Corporation Loans Forfeited | SCH F2 |
| 4F208 | Sch F2 - Crop Insurance and Disaster Payments | SCH F2 |
| 4F208a | Sch F2 - Spec. Custom Hire (Machine Work) Income | SCH F2 |
| 4F208b | Sch F2 - Other Custom Hire Income | SCH F2 |
| 4F209 | Sch F2 - Custom Hire (Machine Work) Income | SCH F2 |
| 4F209a | Sch F2 - Other Specified Income | SCH F2 |
| 4F210 | Sch F2 - Other Income | SCH F2 |
| 4FGL | Schedule F Net Gain/Loss | 1040 |
| 4NRP | Q Table | |
| 4TH01 | Other Write in Income | |
| 4Z101a | Sch C-EZ-Gross Receipts/Sales Merch/3rd Party | SCH C-EZ |
| 4Z101b | Sch C-EZ-Other Gross Receipts or Sales | SCH C-EZ |
| 4Z101c | Sch C-EZ-Income Reported on Form W-2 | SCH C-EZ |
| 51006a | Exemptions-Self/Spouse | 1040 |
| 51006c | Dependent Children-Live with Taxpayer | 1040 |
| 51006d | Dependent Children-Do Not Live with Taxpayer | 1040 |
| 51006e | Dependent-Parents | 1040 |
| 51006f | Dependent-Other | 1040 |
| 51006g | Dependent-Other Displaced Individual | 1040 |
| 51023 | IRA Deduction | 1040 |
| 51024 | Student Loan Interest Deduction | 1040 |
| 51025 | Archer MSA Deduction | 1040 |
| 51026 | Moving Expenses | 1040 |
| 51027 | Deductible Part of SE Tax | 1040 |
| 51028 | Self-Employed Health Insurance | 1040 |
| 51029 | Self-Employed SEP, Simple, and Qualified Plans | 1040 |
| 51030 | Penalty on Early Withdrawal of Savings | 1040 |
| 51031 | Alimony Paid | 1040 |
| 51032 | Educator Expenses | 1040 |
| 51033 | Tuition and Fees Deduction | 1040 |
| 51035 | Domestic Production Activities Deduction (F8903) | 1040 |
| 51036 | Standard Deduction | 1040 |
| 51037 | Other Adjustments Affecting AGI | 1040 |
| 51037a | "WBF" for the Deduction for Whistleblower Fees | 1040 |
| 51037b | Jury Duty Fees | 1040 |
| 51037c | Foreign Income Housing Deduction | 1040 |
| 51037d | Personal Property Rental Expenses | 1040 |
| 51037e | Reforestation Amortization | 1040 |
| 51037f | Repayment of Supplement Unemployment Benefits | 1040 |
| 51037g | Contributions to Section 501(c) Plans | 1040 |
| 51037h | Contributions to Section 403(b) Plans | 1040 |
| 51037i | Deduction for Clean-fuel Vehicles | 1040 |
| 51037j | Unlawful Discrimination Claim Fees | 1040 |
| 51038 | Certain Business Expenses from F2106(EZ ) | 1040 |
| 51039 | Health Saving Account (F8889) | 1040 |
| 52101 | Vehicle Expense | 2106 |
| 52102 | Parking/Tolls/Transportation - Not Away From Home | 2106 |
| 52103 | Travel Expense - Away From Home Overnight | 2106 |
| 52104 | Other Business Expenses | 2106 |
| 52105 | Meals and Entertainment | 2106 |
| 52107 | Expense Reimbursement – Not Reported | 2106 |
| 5A001 | Medical and Dental | SCH A |
| 5A005a | State and Local Income Taxes | SCH A |
| 5A005b | State and Local General Sales Taxes | SCH A |
| 5A006 | Real Estate Taxes | SCH A |
| 5A007 | Personal Property Taxes | SCH A |
| 5A008 | Other Taxes | SCH A |
| 5A009 | Qualified Motor Vehicle Taxes | SCH A |
| 5A010 | Home mortgage Interest and points From Form 1098 | SCH A |
| 5A011 | Home mortgage Interest Not From Form 1098 | SCH A |
| 5A012 | Points Not From Form 1098 | SCH A |
| 5A013 | Investment Interest | SCH A |
| 5A014 | Qualified Mortgage Insurance Premiums | SCH A |
| 5A015 | Cash Contributions | SCH A |
| 5A016 | Non-Cash Contributions | SCH A |
| 5A017 | Contributions Carryover | SCH A |
| 5A019 | Casualty and Theft Loss | SCH A |
| 5A020 | Other Unreimbursed Employee Expenses | SCH A |
| 5A021 | Tax Preparation Fees | SCH A |
| 5A022 | Other Expenses Subject to 2% AGI Limitation | SCH A |
| 5A027 | Other Miscellaneous Deductions | SCH A |
| 5A028 | Gambling Losses | SCH A |
| 5C104 | Sch C1 - Cost of Goods Sold | SCH C1 |
| 5C108 | Sch C1 - Advertising | SCH C1 |
| 5C109 | Sch C1 - Bad Debts From Sales or Services | SCH C1 |
| 5C110 | Sch C1 - Car and Truck Expenses | SCH C1 |
| 5C111 | Sch C1 - Commissions and Fees | SCH C1 |
| 5C112 | Sch C1 - Depletion | SCH C1 |
| 5C113 | Sch C1 - Depreciation and Sec. 179 Expense | SCH C1 |
| 5C114 | Sch C1 - Employee Benefits Programs | SCH C1 |
| 5C115 | Sch C1 - Insurance (Other Than Health) | SCH C1 |
| 5C116a | Sch C1 - Interest - Mortgage | SCH C1 |
| 5C116b | Sch C1 - Interest - Other | SCH C1 |
| 5C117 | Sch C1 - Legal and Professional Services | SCH C1 |
| 5C118 | Sch C1 - Office Expenses | SCH C1 |
| 5C119 | Sch C1 - Pension and Profit-Sharing Plans | SCH C1 |
| 5C120a | Sch C1 - Rent/Lease - Vehicles/Machinery/Equip. | SCH C1 |
| 5C120b | Sch C1 - Rent/Lease - Other Business Property | SCH C1 |
| 5C121 | Sch C1 - Repairs and Maintenance | SCH C1 |
| 5C122 | Sch C1 - Supplies | SCH C1 |
| 5C123 | Sch C1 - Taxes and Licenses | SCH C1 |
| 5C124a | Sch C1 - Travel | SCH C1 |
| 5C124b | Sch C1 - Meals and Entertainment | SCH C1 |
| 5C124c | Sch C-EZ-Optnl Non-Deductible Meals/Entertainment | SCH C-EZ |
| 5C124z | Sch C-EZ-Optional Meals & Entertainment | SCH C-EZ |
| 5C125 | Sch C1 - Utilities | SCH C1 |
| 5C126 | Sch C1 - Wages | SCH C1 |
| 5C127 | Sch C1 - Other Expenses | SCH C1 |
| 5C130 | Sch C1 - Expenses for Business Use of Home | SCH C1 |
| 5C135 | Sch C1 - Beginning Inventory | SCH C1 |
| 5C136 | Sch C1 - CGS - Purchases | SCH C1 |
| 5C137 | Sch C1 - CGS - Cost of Labor | SCH C1 |
| 5C138 | Sch C1 - CGS - Materials and Supplies | SCH C1 |
| 5C139 | Sch C1 - CGS - Other Costs | SCH C1 |
| 5C141 | Sch C1 - Ending Inventory | SCH C1 |
| 5C150 | Sch C-EZ - Total Expenses – Lines 2a/2b not used | SCH C-EZ |
| 5C150z | Sch C-EZ - Optional Other Expenses | SCH C-EZ |
| 5C160 | Sch C1 - Contract labor | SCH C1 |
| 5C204 | Sch C2 - Cost of Goods Sold | SCH C2 |
| 5C208 | Sch C2 - Advertising | SCH C2 |
| 5C209 | Sch C2 - Bad Debts From Sales or Services | SCH C2 |
| 5C210 | Sch C2 - Car and Truck Expenses | SCH C2 |
| 5C211 | Sch C2 - Commissions and Fees | SCH C2 |
| 5C212 | Sch C2 - Depletion | SCH C2 |
| 5C213 | Sch C2 - Depreciation and Sec. 179 Expense | SCH C2 |
| 5C214 | Sch C2 - Employee Benefits Programs | SCH C2 |
| 5C215 | Sch C2 - Insurance (Other Than Health) | SCH C2 |
| 5C216a | Sch C2 - Interest - Mortgage | SCH C2 |
| 5C216b | Sch C2 - Interest - Other | SCH C2 |
| 5C217 | Sch C2 - Legal and Professional Services | SCH C2 |
| 5C218 | Sch C2 - Office Expenses | SCH C2 |
| 5C219 | Sch C2 - Pension and Profit-Sharing Plans | SCH C2 |
| 5C220a | Sch C2 - Rent/Lease - Vehicles/Machinery/Equip. | SCH C2 |
| 5C220b | Sch C2 - Rent/Lease - Other Business Property | SCH C2 |
| 5C221 | Sch C2 - Repairs and Maintenance | SCH C2 |
| 5C222 | Sch C2 - Supplies | SCH C2 |
| 5C223 | Sch C2 - Taxes and Licenses | SCH C2 |
| 5C224a | Sch C2 - Travel | SCH C2 |
| 5C224b | Sch C2 - Meals and Entertainment | SCH C2 |
| 5C225 | Sch C2 - Utilities | SCH C2 |
| 5C226 | Sch C2 - Wages | SCH C2 |
| 5C227 | Sch C2 - Other Expenses | SCH C2 |
| 5C230 | Sch C2 - Expenses for Business Use of Home | SCH C2 |
| 5C235 | Sch C2 - Beginning Inventory | SCH C2 |
| 5C236 | Sch C2 - CGS - Purchases | SCH C2 |
| 5C237 | Sch C2 - CGS - Cost of Labor | SCH C2 |
| 5C238 | Sch C2 - CGS - Materials and Supplies | SCH C2 |
| 5C239 | Sch C2 - CGS - Other Costs | SCH C2 |
| 5C241 | Sch C2 - Ending Inventory | SCH C2 |
| 5C260 | Sch C2 - Contract labor | SCH C2 |
| 5C304 | Sch C3 - Cost of Goods Sold | SCH C3 |
| 5C308 | Sch C3 - Advertising | SCH C3 |
| 5C309 | Sch C3 - Bad Debts From Sales or Services | SCH C3 |
| 5C310 | Sch C3 - Car and Truck Expenses | SCH C3 |
| 5C311 | Sch C3 - Commissions and Fees | SCH C3 |
| 5C312 | Sch C3 - Depletion | SCH C3 |
| 5C313 | Sch C3 - Depreciation and Sec. 179 Expense | SCH C3 |
| 5C314 | Sch C3 - Employee Benefits Programs | SCH C3 |
| 5C315 | Sch C3 - Insurance (Other Than Health) | SCH C3 |
| 5C316a | Sch C3 - Interest - Mortgage | SCH C3 |
| 5C316b | Sch C3 - Interest - Other | SCH C3 |
| 5C317 | Sch C3 - Legal and Professional Services | SCH C3 |
| 5C318 | Sch C3 - Office Expenses | SCH C3 |
| 5C319 | Sch C3 - Pension and Profit-Sharing Plans | SCH C3 |
| 5C320a | Sch C3 - Rent/Lease - Vehicles/Machinery/Equip. | SCH C3 |
| 5C320b | Sch C3 - Rent/Lease - Other Business Property | SCH C3 |
| 5C321 | Sch C3 - Repairs and Maintenance | SCH C3 |
| 5C322 | Sch C3 - Supplies | SCH C3 |
| 5C323 | Sch C3 - Taxes and Licenses | SCH C3 |
| 5C324a | Sch C3 - Travel | SCH C3 |
| 5C324b | Sch C3 - Meals and Entertainment | SCH C3 |
| 5C325 | Sch C3 - Utilities | SCH C3 |
| 5C326 | Sch C3 - Wages | SCH C3 |
| 5C327 | Sch C3 - Other Expenses | SCH C3 |
| 5C330 | Sch C3 - Expenses for Business Use of Home | SCH C3 |
| 5C335 | Sch C3 - Beginning Inventory | SCH C3 |
| 5C336 | Sch C3 - CGS - Purchases | SCH C3 |
| 5C337 | Sch C3 - CGS - Cost of Labor | SCH C3 |
| 5C338 | Sch C3 - CGS - Materials and Supplies | SCH C3 |
| 5C339 | Sch C3 - CGS - Other Costs | SCH C3 |
| 5C341 | Sch C3 - Ending Inventory | SCH C3 |
| 5C360 | Sch C3 - Contract labor | SCH C3 |
| 5E105 | Sch E1 - Advertising | SCH E1 |
| 5E106 | Sch E1 - Auto and Travel | SCH E1 |
| 5E107 | Sch E1 - Cleaning and Maintenance | SCH E1 |
| 5E108 | Sch E1 - Commissions | SCH E1 |
| 5E109 | Sch E1 - Insurance | SCH E1 |
| 5E110 | Sch E1 - Legal and Other Professional Fees | SCH E1 |
| 5E111 | Sch E1 - Management Fees | SCH E1 |
| 5E112 | Sch E1 - Mortgage Interest | SCH E1 |
| 5E113 | Sch E1 - Other Interest | SCH E1 |
| 5E114 | Sch E1 - Repairs | SCH E1 |
| 5E115 | Sch E1 - Supplies | SCH E1 |
| 5E116 | Sch E1 - Taxes | SCH E1 |
| 5E117 | Sch E1 - Utilities | SCH E1 |
| 5E118 | Sch E1 - Other Expenses | SCH E1 |
| 5E120 | Sch E1 - Depreciation Expense or Depletion | SCH E1 |
| 5E205 | Sch E2 - Advertising | SCH E2 |
| 5E206 | Sch E2 - Auto and Travel | SCH E2 |
| 5E207 | Sch E2 - Cleaning and Maintenance | SCH E2 |
| 5E208 | Sch E2 - Commissions | SCH E2 |
| 5E209 | Sch E2 - Insurance | SCH E2 |
| 5E210 | Sch E2 - Legal and Other Professional Fees | SCH E2 |
| 5E211 | Sch E2 - Management Fees | SCH E2 |
| 5E212 | Sch E2 - Mortgage Interest | SCH E2 |
| 5E213 | Sch E2 - Other Interest | SCH E2 |
| 5E214 | Sch E2 - Repairs | SCH E2 |
| 5E215 | Sch E2 - Supplies | SCH E2 |
| 5E216 | Sch E2 - Taxes | SCH E2 |
| 5E217 | Sch E2 - Utilities | SCH E2 |
| 5E218 | Sch E2 - Other Expenses | SCH E2 |
| 5E220 | Sch E2 - Depreciation Expense or Depletion | SCH E2 |
| 5E305 | Sch E3 - Advertising | SCH E3 |
| 5E306 | Sch E3 - Auto and Travel | SCH E3 |
| 5E307 | Sch E3 - Cleaning and Maintenance | SCH E3 |
| 5E308 | Sch E3 - Commissions | SCH E3 |
| 5E309 | Sch E3 - Insurance | SCH E3 |
| 5E310 | Sch E3 - Legal and Other Professional Fees | SCH E3 |
| 5E311 | Sch E3 - Management Fees | SCH E3 |
| 5E312 | Sch E3 - Mortgage Interest | SCH E3 |
| 5E313 | Sch E3 - Other Interest | SCH E3 |
| 5E314 | Sch E3 - Repairs | SCH E3 |
| 5E315 | Sch E3 - Supplies | SCH E3 |
| 5E316 | Sch E3 - Taxes | SCH E3 |
| 5E317 | Sch E3 - Utilities | SCH E3 |
| 5E318 | Sch E3 - Other Expenses | SCH E3 |
| 5E320 | Sch E3 - Depreciation Expense or Depletion | SCH E3 |
| 5F101d | Sch F1 - Cost/Other Basis of Livestock/Other | SCH F1 |
| 5F102 | Sch F1 - Cost/Oth. Basis of Livestock&Oth. Items-Ln1 | SCH F1 |
| 5F112 | Sch F1 - Car and Truck Expenses | SCH F1 |
| 5F113 | Sch F1 - Chemicals | SCH F1 |
| 5F114 | Sch F1 - Conservation Expenses | SCH F1 |
| 5F115 | Sch F1 - Custom Hire (Machine Work) | SCH F1 |
| 5F116 | Sch F1 - Depreciation and Section 179 Expense | SCH F1 |
| 5F117 | Sch F1 - Employee Benefit Programs | SCH F1 |
| 5F118 | Sch F1 - Feed Purchases | SCH F1 |
| 5F119 | Sch F1 - Fertilizer and Lime | SCH F1 |
| 5F120 | Sch F1 - Freight and Trucking | SCH F1 |
| 5F121 | Sch F1 - Gasoline, Fuel, and Oil | SCH F1 |
| 5F122 | Sch F1 - Insurance (Other Than Health) | SCH F1 |
| 5F123a | Sch F1 - Interest - Mortgage | SCH F1 |
| 5F123b | Sch F1 - Interest - Other | SCH F1 |
| 5F124 | Sch F1 - Labor Hired | SCH F1 |
| 5F125 | Sch F1 - Pension and Profit-Sharing Plans | SCH F1 |
| 5F126a | Sch F1 - Rent/Lease - Vehicles/Machinery/Equipment | SCH F1 |
| 5F126b | Sch F1 - Rent or Lease - Other | SCH F1 |
| 5F127 | Sch F1 - Repairs and Maintenance | SCH F1 |
| 5F128 | Sch F1 - Seeds and Plants Purchased | SCH F1 |
| 5F129 | Sch F1 - Storage and Warehousing | SCH F1 |
| 5F130 | Sch F1 - Supplies Purchased | SCH F1 |
| 5F131 | Sch F1 - Taxes | SCH F1 |
| 5F132 | Sch F1 - Utilities | SCH F1 |
| 5F133 | Sch F1 - Veterinary, Breeding and Medicine | SCH F1 |
| 5F134 | Sch F1 - Other Expenses | SCH F1 |
| 5F146 | Sch F1 - Beginning Inventory | SCH F1 |
| 5F149 | Sch F1 - Ending Inventory | SCH F1 |
| 5F201d | Sch F2 - Cost/Other Basis of Livestock/Other | SCH F2 |
| 5F202 | Sch F2 - Cost/Oth. Basis of Livestock&Oth. Items-Ln1 | SCH F2 |
| 5F212 | Sch F2 - Car and Truck Expenses | SCH F2 |
| 5F213 | Sch F2 - Chemicals | SCH F2 |
| 5F214 | Sch F2 - Conservation Expenses | SCH F2 |
| 5F215 | Sch F2 - Custom Hire (Machine Work) | SCH F2 |
| 5F216 | Sch F2 - Depreciation and Section 179 Expense | SCH F2 |
| 5F217 | Sch F2 - Employee Benefit Programs | SCH F2 |
| 5F218 | Sch F2 - Feed Purchases | SCH F2 |
| 5F219 | Sch F2 - Fertilizer and Lime | SCH F2 |
| 5F220 | Sch F2 - Freight and Trucking | SCH F2 |
| 5F221 | Sch F2 - Gasoline, Fuel, and Oil | SCH F2 |
| 5F222 | Sch F2 - Insurance (Other Than Health) | SCH F2 |
| 5F223a | Sch F2 - Interest - Mortgage | SCH F2 |
| 5F223b | Sch F2 - Interest - Other | SCH F2 |
| 5F224 | Sch F2 - Labor Hired | SCH F2 |
| 5F225 | Sch F2 - Pension and Profit-Sharing Plans | SCH F2 |
| 5F226a | Sch F2 - Rent/Lease - Vehicles/Machinery/Equipment | SCH F2 |
| 5F226b | Sch F2 - Rent or Lease - Other | SCH F2 |
| 5F227 | Sch F2 - Repairs and Maintenance | SCH F2 |
| 5F228 | Sch F2 - Seeds and Plants Purchased | SCH F2 |
| 5F229 | Sch F2 - Storage and Warehousing | SCH F2 |
| 5F230 | Sch F2 - Supplies Purchased | SCH F2 |
| 5F231 | Sch F2 - Taxes | SCH F2 |
| 5F232 | Sch F2 - Utilities | SCH F2 |
| 5F233 | Sch F2 - Veterinary, Breeding and Medicine | SCH F2 |
| 5F234 | Sch F2 - Other Expenses | SCH F2 |
| 5F246 | Sch F2 - Beginning Inventory | SCH F2 |
| 5F249 | Sch F2 - Ending Inventory | SCH F2 |
| 5TH01 | Other Deduction/Expense | |
| 61001 | Filing Status | 1040 |
| 61041 | Alternative Minimum Tax | 1040 |
| 61042 | Additional Taxes | 1040 |
| 61043 | Foreign Tax Credit | 1040 |
| 61044 | Child or Dependent Care Credit | 1040 |
| 61045 | Elderly or Disabled Credit | 1040 |
| 61046 | Education Credit - Issue Name must be a SSN | 1040 |
| 61047 | Rate Reduction Credit | 1040 |
| 61048 | Child Tax Credit | 1040 |
| 61049 | Adoption Credit From Form 8839 | 1040 |
| 61050 | Other Credits Not From Forms 3800, 8396, 8801, 8859 | 1040 |
| 61050a | Other Credits From Form 3800 | 1040 |
| 61050b | Other Credits From Form 8801 | 1040 |
| 61050c | Other Credits From Form 8396 | 1040 |
| 61050d | Other Credits From Form 8859 | 1040 |
| 61050e | Section 45R Credit for Health Care | 1040 |
| 61051 | Retirement Savings Contribution Credit | 1040 |
| 61052 | Residential Energy Credit From Form 5695 | 1040 |
| 61053 | Self-Employment Tax | 1040 |
| 61054 | SS and Medicare Tax on Tip Income From Form 4137 | 1040 |
| 61055 | Tax on Qualified Plans | 1040 |
| 61056 | Advance Earned Income Credit payments | 1040 |
| 61057 | Household Employment Taxes | 1040 |
| 61058 | Uncollected SS & Medicare Tax on Wages (F8919) | 1040 |
| 61059 | W-2/1099 Federal Income Tax Withholding | 1040 |
| 61060 | Estimated Tax Payments/Prior Year Overassessment | 1040 |
| 61061 | Earned Income Tax Credit | 1040 |
| 61061b | NonTaxable Combat Pay Election | 1040 |
| 61062 | Excess Social Security and RRTA Tax Withheld | 1040 |
| 61063 | Additional Child Tax Credit | 1040 |
| 61064 | Amount Paid With Extension to File | 1040 |
| 61065 | Frozen Refund | 1040 |
| 61065a | Form 2439 | 1040 |
| 61065b | Form 4136 | 1040 |
| 61065c | Form 8885 | 1040 |
| 61065d | Form 8801, Refundable Credit | 1040 |
| 61066 | Other Taxes | 1040 |
| 61066a | FTHBC Recapture | 1040 |
| 61067 | Making Work Pay/Govt Retiree Credit | 1040 |
| 61068 | Refundable American Opportunity Credit | 1040 |
| 61069 | First-time Homebuyer Credit From Form 5405 | 1040 |
| 61070 | Recovery Rebate Credit | 1040 |
| 61071 | Federal Telephone Excise Tax Credit | 1040 |
| 61072 | Refundable Adoption Credit | 1040 |
| 62401 | Accuracy Related Penalty - 6662 | 1040 |
| 62402 | Fraud Penalty - 6663 | 1040 |
| 62403 | Delinquency Penalty - 6651 | 1040 |
| 62404 | Estimated Tax Penalty - 6654 | 1040 |
| 62405 | Promoter Penalties | 1040 |
| 62410 | Other Penalties (includes FBAR) | 1040 |
| 699999 | Impact of DeMinimus Issues | |
| 6TH01 | Other Tax/Credit | |
| 76150 | User Specified #1 (Issue name and 4318 description required) | |
| 76200 | User Specified #2 (Issue name and 4318 description required) | |
| 76250 | User Specified #3 (Issue name and 4318 description required) | |
| 76300 | User Specified #4 (Issue name and 4318 description required) | |
| 76350 | User Specified #5 (Issue name and 4318 description required) | |
| 76400 | User Specified #6 (Issue name and 4318 description required) | |
| 76450 | User Specified #7 (Issue name and 4318 description required) | |
| 7C10X | Sch C1 - IRC 183 | SCH C1 |
| 7C1F | Sch C1 - Accounting Method | SCH C1 |
| 7C20X | Sch C2 - IRC 183 | SCH C2 |
| 7C2F | Sch C2 - Accounting Method | SCH C2 |
| 7C30X | Sch C3 - IRC 183 | SCH C3 |
| 7C3F | Sch C3 - Accounting Method | SCH C3 |
| 7E10X | Sch E1 - IRC 183 | SCH E1 |
| 7E20X | Sch E2 - IRC 183 | SCH E2 |
| 7E30X | Sch E3 - IRC 183 | SCH E3 |
| 7F10X | Sch F1 - IRC 183 | SCH F1 |
| 7F1C | Sch F1 - Accounting Method | SCH F1 |
| 7F20X | Sch F2 - IRC 183 | SCH F2 |
| 7F2C | Sch F2 - Accounting Method | SCH F2 |
| 99999 | Change/No Change | |
| 999999 | Statutory Adjustment |
| Code | Issue | Form |
|---|---|---|
| 000 | Issue does not exist | |
| 001 | Precontact Analysis | |
| 002 | Pre - Exam Conference | |
| 003 | Preliminary Examination Time | |
| 004 | Preparing Examination Plan | |
| 005 | Coordination | |
| 006 | Travel Time | |
| 007 | Report Preparation | |
| 008 | Examination Critique | |
| 009 | Meetings | |
| 010 | Review Protest / Prepare Rebuttal | |
| 010-01 | Fast Track | |
| 011 | Penalty Consideration | |
| 012 | Form 5699 (Information Document Request Log) | |
| 013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) | |
| 014 | Referrals to Specialists | |
| 015 | Financial Interest | |
| 016 | Correspondence | |
| 017 | POA / Form 8821 (Tax Information Authorization) | |
| 018 | Statute of Limitations | |
| 020 | Prior Revenue Agent Report | |
| 021 | Prior Appeals Report | |
| 022 | Joint Committee Reports | |
| 024 | Risk Analysis | |
| 030 | Administrative Lead Sheet | |
| 031 | LB&I Quality Measurement System Check Sheet | |
| 032 | LB&I Joint Audit Planning Process Tool | |
| 033 | Pre-audit Interview History Lead Sheet | |
| 034 | Examiner's RRA 98 Compliance Guide | |
| 035 | Team Manager Check sheet | |
| 060 | Claims | |
| 061 | Self-Audit Adjustments (Affirmative Adjustments) | |
| 080 | Planning File | |
| 100 | Balance sheet (no balance sheet attached) | SCH L |
| 101 | Cash | SCH L |
| 102 | Trade notes & accounts receivable | SCH L |
| 102-01 | Allowance for bad debts | SCH L |
| 103 | Inventories | SCH L |
| 104 | U.S. government obligations | SCH L |
| 105 | Tax-exempt securities | SCH L |
| 106 | Other current assets | SCH L |
| 107 | Loans to shareholders | SCH L |
| 107-01 | Loans to persons related to shareholders | SCH L |
| 108 | Mortgage & real estate loans | SCH L |
| 109 | Other investments | SCH L |
| 110 | Buildings & other depreciable assets | SCH L |
| 110-01 | Accumulated depreciation | SCH L |
| 111 | Depletable assets | SCH L |
| 111-01 | Accumulated depletion | SCH L |
| 112 | Land (net of any amortization) | SCH L |
| 113 | Intangible assets | SCH L |
| 113-01 | Accumulated amortization | SCH L |
| 114 | Other assets | SCH L |
| 216 | Accounts payable | SCH L |
| 217 | Mortgages, notes, bonds payable in less than 1 year | SCH L |
| 218 | Other current liabilities | SCH L |
| 218-01 | Related party accruals | SCH L |
| 219 | Loans from shareholders | SCH L |
| 219-01 | Loans from persons related to shareholders | SCH L |
| 220 | Mortgages, notes, bonds payable in 1 year or more | SCH L |
| 221 | Other liabilities | SCH L |
| 322 | Capital stock | SCH L |
| 323 | Additional paid-in capital | SCH L |
| 325 | Retained earnings | SCH L |
| 325-01 | Reconciliation of Retained Earnings | SCH L |
| 326 | Cost of treasury stock | SCH L |
| 327 | Adjustment to shareholders' equity | SCH L |
| 401 | Gross receipts or sales | 1120S |
| 401-01 | Sales to related entities | 1120S |
| 401-02 | Merchant card and third party payments | 1120S |
| 402 | Returns and allowances | 1120S |
| 409 | Net gain (loss) from Form 4797, Part II | 1120S |
| 410 | Other income (loss) | 1120S |
| 410-01 | Partnership income (loss) (Tiered Entity) | 1120S |
| 410-02 | Cancellation of Debt Income | 1120S |
| 502 | Cost of goods sold (No Sch. A or F1125-A detail) | SCH A |
| 502-01 | Inventory (Beginning) | SCH A |
| 502-02 | Purchases | SCH A |
| 502-03 | Cost of labor | SCH A |
| 502-04 | Additional § 263A costs | SCH A |
| 502-05 | Other costs | SCH A |
| 502-10 | Inventory (Ending) | 1120S |
| 512 | Compensation of officers | 1120S |
| 513 | Salaries & wages | 1120S |
| 514 | Repairs & maintenance | 1120S |
| 515 | Bad debts | 1120S |
| 516 | Rents | 1120S |
| 517 | Taxes & licenses | 1120S |
| 518 | Interest | 1120S |
| 519 | Charitable contributions | SCH K |
| 520 | Depreciation | 1120S |
| 521 | Depreciation (other than page 1 Form 1120S) | 1120S |
| 522 | Depletion | 1120S |
| 523 | Advertising | 1120S |
| 524 | Pension, profit sharing plans, etc. plans | 1120S |
| 525 | Employee benefit programs | 1120S |
| 526 | Other deductions (no schedule attached) | 1120S |
| 526-01 | Administrative fees | 1120S |
| 526-02 | Amortization | 1120S |
| 526-03 | Automobile expense | 1120S |
| 526-04 | Bonus expense | 1120S |
| 526-05 | Consulting fees | 1120S |
| 526-06 | Contract labor | 1120S |
| 526-07 | Commissions | 1120S |
| 526-08 | Computer expense | 1120S |
| 526-09 | Dues & subscriptions | 1120S |
| 526-10 | Education expenses | 1120S |
| 526-11 | Equipment rental | 1120S |
| 526-12 | Fringe benefits | 1120S |
| 526-13 | Fuel expense | 1120S |
| 526-14 | Gifts & awards expenses | 1120S |
| 526-15 | Insurance expenses | 1120S |
| 526-16 | Janitorial services | 1120S |
| 526-17 | Leasing expense | 1120S |
| 526-18 | Legal & professional fees | 1120S |
| 526-19 | License & permit expenses | 1120S |
| 526-20 | Maintenance & cleaning | 1120S |
| 526-21 | Management & director fees | 1120S |
| 526-22 | Meals & entertainment | 1120S |
| 526-23 | Meeting, seminars & conventions | 1120S |
| 526-24 | Miscellaneous expenses | 1120S |
| 526-25 | Other expenses | 1120S |
| 526-26 | Outside services | 1120S |
| 526-27 | Postage & courier expense | 1120S |
| 526-28 | Proposal or bidding expense | 1120S |
| 526-29 | Public relations expense | 1120S |
| 526-30 | Publication expense | 1120S |
| 526-31 | Recruiting & training | 1120S |
| 526-32 | Research & development | 1120S |
| 526-33 | Royalty expense | 1120S |
| 526-34 | Security expense | 1120S |
| 526-35 | Shipping, freight & handling | 1120S |
| 526-36 | Supplies - office | 1120S |
| 526-37 | Supplies - tools & factory | 1120S |
| 526-38 | Telephone expense | 1120S |
| 526-39 | Travel expense | 1120S |
| 526-40 | Utility expense | 1120S |
| 527 | Domestic Production Activities | SCH K |
| 528 | Schedule M-1 (Book vs. Tax) | 1120S |
| 528-01 | Schedule M-2 (AAA Analysis) | 1120S |
| 528-02 | Sch. M2 (Other Adjustment Account Analysis) | 1120S |
| 528-03 | SH Undistributed PTI | 1120S |
| 604-10 | Section 45R credit for health care | SCH K |
| 610-04 | Lookback Interest | 1120S |
| 622-01 | Excess net passive income tax | 1120S |
| 622-02 | Tax from Schedule D (Built-In Gains) | 1120S |
| 622-03 | Additional taxes - LIFO reserve recapture tax | 1120S |
| 623-01 | Payments | 1120S |
| 623-02 | Tax deposits | 1120S |
| 623-06 | Fuel tax credit | 1120S |
| 623-07 | Telephone Excise Tax credit | 1120S |
| 624-01 | Accuracy Related Penalty - 6662 | |
| 624-02 | Fraud Penalty - 6663 | |
| 624-03 | Delinquency Penalty - 6699 | |
| 624-04 | Estimated Tax Penalty - 6655 | |
| 624-05 | Promoter Penalties | |
| 624-10 | Other penalties (includes FBAR) | |
| 701 | Minutes & other records | |
| 703 | Acquisitions, mergers & reorganizations | |
| 703-01 | Schedule M-2 | |
| 706 | § 482 potential | |
| 707 | Method of accounting | |
| 708 | Initial return | |
| 709 | Final return | |
| 710 | Related party transactions | |
| 713 | Mandatory compliance checks | |
| 713-01 | Related returns | |
| 713-02 | Prior & subsequent returns | |
| 713-03 | Minimum inventory checks | |
| 713-04 | Minimum income probe | |
| 713-05 | Other filing checks | |
| 723 | Changes in ownership | |
| 724 | TEFRA | |
| 725 | Character of income (separately stated items) | |
| 726 | Potentially abusive schemes | |
| 726-01 | Form 8275 disclosure statement | |
| 726-02 | Form 8886 reportable transaction | |
| 726-03 | Transaction lacks economic substance | |
| 727 | Termination or Invalid S Election | |
| 728 | Reconcile K-1's to Schedule K | |
| 729 | Losses and deduction claimed in excess of stock and debt basis | |
| 730 | Passive activity losses and material participation | |
| 731 | IRC § 469 - At risk limitation | |
| 732 | Corporate level limits | |
| 743 | IRC § 183 - hobby loss | |
| 801 | Statistical sampling procedures | |
| 802–01 | Computer audit specialist (CAS) | |
| 802–02 | Employment tax examiner | |
| 802–03 | International examiner | |
| 802–04 | Engineer | |
| 802–05 | Exempt organization examiner | |
| 802–06 | Excise tax examiner | |
| 802–07 | Financial products examiner | |
| 802–08 | Economist | |
| 802–09 | Actuary | |
| 802–10 | Employee Plans | |
| 802–11 | Appraisers | |
| 802–12 | Exam Tech/Audit Aides | |
| 802–13 | Contracting Officer's Technical Representative (COTR) | |
| 802–14 | Tax Computation Specialist | |
| 803–01 | Life insurance examiner | |
| 803–02 | Property & Casualty insurance examiner | |
| 804 | Other Classified Issue #1 | |
| 805 | Other Classified Issue #2 | |
| 806 | Other Classified Issue #3 | |
| 807 | Other Classified Issue #4 | |
| 808 | Other Classified Issue #5 | |
| 809 | Other Classified Issue #6 | |
| 901-01 | Ordinary income (loss) from trade or business | SCH K |
| 902 | Net income (loss) from rental real estate | SCH K |
| 903 | Other Gross Rental Income | SCH K |
| 903-01 | Expenses from other rental activities | SCH K |
| 904-01 | Interest income | SCH K |
| 904-02 | Dividend income | SCH K |
| 904-03 | Qualified dividend income | SCH K |
| 904-04 | Royalty income | SCH K |
| 904-05 | Net short-term capital gain (loss) | SCH K |
| 904-06 | Net STCG / loss (>5-3-03) '03 only | SCH K |
| 904-07 | Net long-term capital gain (loss) | SCH K |
| 904-08 | Net LTCG / loss (28%) | SCH K |
| 904-09 | Net LTCG / loss (5 Year) | SCH K |
| 904-10 | Net LTCG / loss (>5-3-03) '03 only | SCH K |
| 904-11 | Other portfolio income (loss) | SCH K |
| 904-12 | Unrecaptured § 1250 gain | SCH K |
| 905 | Net § 1231 gain (loss) from Form 4797 | SCH K |
| 905-01 | Net § 1231 gain (loss) (>5-3-03) '03 only | SCH K |
| 906 | Other income (loss) | SCH K |
| 908 | § 179 expense deduction | SCH K |
| 909 | Deductions related to portfolio income | SCH K |
| 910 | Other deductions | SCH K |
| 911 | Interest expense on investment debts | SCH K |
| 911-01 | Investment income (portfolio income) | SCH K |
| 911-02 | Investment expenses (portfolio income) | SCH K |
| 912-01 | Credit for alcohol used as a fuel | SCH K |
| 912-02 | Low income housing credit § 42(j)(5) | SCH K |
| 912-03 | Low income housing credit - other | SCH K |
| 912-06 | Qualified rehab expense - rental activity | SCH K |
| 912-07 | Credits - rental real estate activities | SCH K |
| 912-08 | Credits - other rental activities | SCH K |
| 913 | Other credits and credit recapture | SCH K |
| 914-01 | AMT - Depreciation adjustment | SCH K |
| 914-02 | AMT - Adjusted gain (loss) | SCH K |
| 914-03 | AMT - Depletion (other than oil and gas) | SCH K |
| 914-05 | AMT - Gross inc. - oil/ gas/ geothermal properties | SCH K |
| 914-06 | AMT - Deductions - oil/ gas/ geothermal properties | SCH K |
| 914-07 | AMT - Other adjustments / tax preference items | SCH K |
| 915 | Name of foreign country or U.S. possession | SCH K |
| 915-01 | Gross income from all sources | SCH K |
| 915-02 | Gross income sourced at SH level | SCH K |
| 915-03 | Foreign gross income - passive | SCH K |
| 915-04 | Foreign gross income - general | SCH K |
| 915-05 | Foreign gross income - other | SCH K |
| 915-06 | Allocable deductions SH - interest | SCH K |
| 915-07 | Allocable deductions SH - other | SCH K |
| 915-08 | Allocable deductions corp - passive | SCH K |
| 915-09 | Allocable deductions corp - general | SCH K |
| 915-10 | Allocable deductions corp - other | SCH K |
| 915-11 | Total foreign taxes paid | SCH K |
| 915-12 | Reduction in taxes available for credit | SCH K |
| 915-13 | Total foreign taxes accrued | SCH K |
| 916-01 | § 59(e)(2) expenditures | SCH K |
| 916-02 | Type of expenditures | SCH K |
| 917 | Tax-exempt interest income | SCH K |
| 918 | Other tax-exempt income | SCK K |
| 919 | Non-deductible expenses | SCK K |
| 920 | Distributions | SCH K |
| 920-01 | Non-cash distributions | SCH K |
| 920-02 | Disproportionate distributions | SCH K |
| 920-03 | Repayments of Loans from Shareholders | SCH K |
| 920-04 | Distributions of Earnings & Profits | SCH K |
| 920-05 | Distribution in Excess of Basis | SCH K |
| 920-06 | Distribution of Property or Bargain Sale | SCH K |
| 921 | Other items & amounts to be reported separately | SCH K |
| 922 | Total dividend distributions from E & P | SCH K |
| 923 | Investment income | SCH K |
| 924 | Investment expenses | SCH K |
| 76150 | User Specified #1 (Issue name and 4318 description required) | |
| 76200 | User Specified #2 (Issue name and 4318 description required) | |
| 76250 | User Specified #3 (Issue name and 4318 description required) | |
| 76300 | User Specified #4 (Issue name and 4318 description required) | |
| 76350 | User Specified #5 (Issue name and 4318 description required) | |
| 76400 | User Specified #6 (Issue name and 4318 description required) | |
| 76450 | User Specified #7 (Issue name and 4318 description required) |
| Code | Issue | Form |
|---|---|---|
| 000 | Issue does not exist | |
| 001 | Precontact Analysis | |
| 002 | Pre - Exam Conference | |
| 003 | Preliminary Examination Time | |
| 004 | Preparing Examination Plan | |
| 005 | Coordination | |
| 006 | Travel Time | |
| 007 | Report Preparation | |
| 008 | Examination Critique | |
| 009 | Meetings | |
| 010 | Review Protest / Prepare Rebuttal | |
| 010-01 | Fast Track | |
| 011 | Penalty Consideration | |
| 012 | Form 5699 (Information Document Request Log) | |
| 013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) | |
| 014 | Referrals to Specialists | |
| 015 | Financial Interest | |
| 016 | Correspondence | |
| 017 | POA / Form 8821(Tax Information Authorization) | |
| 018 | Statute of Limitations | |
| 020 | Prior Revenue Agent Report | |
| 021 | Prior Appeals Report | |
| 022 | Joint Committee Reports | |
| 024 | Risk Analysis | |
| 030 | Administrative Lead Sheet | |
| 031 | LB&I Quality Measurement System Check Sheet | |
| 032 | LB&I Joint Audit Planning Process Tool | |
| 033 | Pre-audit Interview History Lead Sheet | |
| 034 | Examiner's RRA 98 Compliance Guide | |
| 035 | Team Manager Check sheet | |
| 060 | Claims | |
| 061 | Self-Audit Adjustments (Affirmative Adjustments) | |
| 080 | Planning File | |
| 100 | Balance sheet | SCH L |
| 101 | Cash | SCH L |
| 102 | Trade notes & accounts receivable | SCH L |
| 102-01 | Allowance for bad debts | SCH L |
| 103 | Inventories | SCH L |
| 104 | U.S. government obligations | SCH L |
| 105 | Tax-exempt securities | SCH L |
| 106 | Other current assets | SCH L |
| 107 | Loans to partners | SCH L |
| 107-01 | Loans to persons related to partners | SCH L |
| 108 | Mortgage & real estate loans | SCH L |
| 109 | Other investments | SCH L |
| 110 | Buildings & other depreciable assets | SCH L |
| 110-01 | Accumulated depreciation | SCH L |
| 111 | Depletable assets | SCH L |
| 111-01 | Accumulated depletion | SCH L |
| 112 | Land (net of any amortization) | SCH L |
| 113 | Intangible assets | SCH L |
| 113-01 | Accumulated amortization | SCH L |
| 114 | Other assets | SCH L |
| 216 | Accounts payable | SCH L |
| 217 | Mortgages, notes, bonds payable in less than 1 year | SCH L |
| 218 | Other current liabilities | SCH L |
| 218-01 | Related party accruals | SCH L |
| 219-01 | All nonrecourse loans | SCH L |
| 220 | Mortgages, notes, bonds payable in 1 year or more | SCH L |
| 220-01 | Loans from partners | SCH L |
| 220-02 | Loans from persons related to partners | SCH L |
| 221 | Other liabilities | SCH L |
| 321 | Partners' capital accounts | SCH L |
| 321-01 | Final K-1 with Unresolved Negative Capital Account | SCH L |
| 321-02 | Analysis of partner's capital account (Sch M-2) | SCH L |
| 401 | Gross receipts or sales | 1065 |
| 401-01 | Sales to related entities | 1065 |
| 401-02 | Merchant card and third party payments | 1065 |
| 402 | Returns and allowances | 1065 |
| 403 | Ordinary income (loss) from partnerships, etc. | 1065 |
| 403-01 | Net farm profit (loss) | 1065 |
| 409 | Net gain (loss) from Form 4797, Part II | 1065 |
| 410 | Other income (loss) | 1065 |
| 410-01 | Partnership income (loss) (Tiered Entity) | 1065 |
| 410-02 | Cancellation of Debt Income | 1065 |
| 502 | Cost of goods sold (No Sch. A or F1125-A Detail) | 1065 |
| 502-01 | Inventory (beginning) | SCH A |
| 502-02 | Purchases | SCH A |
| 502-03 | Cost of labor | SCH A |
| 502-04 | Additional § 263A costs | SCH A |
| 502-05 | Other costs | SCH A |
| 502-10 | Inventory (ending) | SCH A |
| 510 | Guaranteed payments to partners | 1065 |
| 510-01 | Capital versus ordinary expense | 1065 |
| 510-02 | Character of payment to retiring partner | 1065 |
| 513 | Salaries & wages | 1065 |
| 514 | Repairs & maintenance | 1065 |
| 515 | Bad debts | 1065 |
| 516 | Rent | 1065 |
| 517 | Taxes & licenses | 1065 |
| 518 | Interest | 1065 |
| 519 | Charitable contributions | SCH K |
| 520 | Depreciation | 1065 |
| 521 | Depreciation (other than page 1 - Form 1065) | 1065 |
| 522 | Depletion | 1065 |
| 523 | Advertising | 1065 |
| 524 | Retirement plans, etc. | 1065 |
| 525 | Employee benefit programs | 1065 |
| 526 | Other deductions (no schedule attached) | 1065 |
| 526-01 | Administrative fees | 1065 |
| 526-02 | Amortization | 1065 |
| 526-03 | Auto & truck expenses | 1065 |
| 526-04 | Bonus expense | 1065 |
| 526-05 | Consulting fees | 1065 |
| 526-06 | Contract labor | 1065 |
| 526-07 | Commissions | 1065 |
| 526-08 | Computer expense | 1065 |
| 526-09 | Dues & subscriptions | 1065 |
| 526-10 | Education expenses | 1065 |
| 526-11 | Equipment rental | 1065 |
| 526-12 | Fringe benefits | 1065 |
| 526-13 | Fuel expense | 1065 |
| 526-14 | Gifts & awards expenses | 1065 |
| 526-15 | Insurance expenses | 1065 |
| 526-16 | Janitorial services | 1065 |
| 526-17 | Leasing expense | 1065 |
| 526-18 | Legal & professional fees | 1065 |
| 526-19 | License & permit expenses | 1065 |
| 526-20 | Maintenance & cleaning | 1065 |
| 526-21 | Management & director fees | 1065 |
| 526-22 | Meals & entertainment | 1065 |
| 526-23 | Meeting, seminars & conventions | 1065 |
| 526-24 | Miscellaneous expenses | 1065 |
| 526-25 | Other expenses | 1065 |
| 526-26 | Outside services | 1065 |
| 526-27 | Postage & courier expense | 1065 |
| 526-28 | Proposal or bidding expense | 1065 |
| 526-29 | Public relations expense | 1065 |
| 526-30 | Publication expense | 1065 |
| 526-31 | Recruiting & training | 1065 |
| 526-32 | Research & development | 1065 |
| 526-33 | Royalty expense | 1065 |
| 526-34 | Security expense | 1065 |
| 526-35 | Shipping, freight & handling | 1065 |
| 526-36 | Supplies - office | 1065 |
| 526-37 | Supplies - tools & factory | 1065 |
| 526-38 | Telephone expense | 1065 |
| 526-39 | Travel expense | 1065 |
| 526-40 | Utility expense | 1065 |
| 527 | Domestic Production Activities | SCH K |
| 528 | Schedule M-1 | SCH M-1 |
| 604 | Credits | |
| 604-10 | Section 45R credit for health care | SCH K |
| 610-04 | Lookback Interest | |
| 623-07 | Telephone Excise Tax credit | 1065 |
| 624-01 | Accuracy Related Penalty - 6662 | |
| 624-02 | Fraud Penalty - 6663 | |
| 624-03 | Delinquency Penalty - 6698 | |
| 624-04 | Estimated Tax Penalty | |
| 624-05 | Promoter Penalties | |
| 624-10 | Other Penalties (includes FBAR) | |
| 701 | Partnership agreement & other records | |
| 703 | Acquisitions, mergers & reorganizations | |
| 703-01 | Schedule M-2 | SCH M-2 |
| 706 | § 482 potential | |
| 707 | Method of accounting | 1065 |
| 708 | Initial return - IRC 195, 246, 1060 | 1065 |
| 709 | Final return - distributions | |
| 710 | Related party transactions | |
| 713 | Mandatory compliance checks | |
| 713-01 | Related returns | |
| 713-02 | Prior & subsequent returns | |
| 713-03 | Minimum inventory checks | |
| 713-04 | Minimum income probe | |
| 713-05 | Other filing checks | |
| 723 | Changes in ownership | |
| 724 | TEFRA | |
| 725 | Character of income (separately stated items) | |
| 726 | Potentially abusive schemes | |
| 726-01 | Form 8275 Disclosure Statement | |
| 726-02 | Form 8886 Reportable Transaction Disclosure Statement | |
| 726-03 | Transaction lacks economic substance | |
| 728 | Reconcile K-1 to Schedule K | |
| 729 | IRC § 704(d) - losses and or deductions claimed in excess of basis | |
| 730 | IRC § 469 - passive activity losses and material participation | |
| 731 | IRC § 469 - At risk limitation | |
| 735 | IRC § 707 - disguised sales | |
| 736 | IRC § 704(c) & IRC § 737 | |
| 737 | IRC § 754 - election | |
| 737-01 | IRC § 743(b) - basis adjustment | |
| 737-02 | IRC § 734(b) - basis adjustment | |
| 738 | IRC § 708 - partnership terminations | |
| 739 | IRC § 704(b) - special allocations | |
| 739-01 | Use of tax neutral partners (i.e. tax exempt or foreign) | |
| 740 | Family partnership inconsistent with IRC § 704(e) | |
| 741 | IRC § 752 - partner's share of liabilities | |
| 741-01 | Nonrecourse | |
| 741-02 | Qualified nonrecourse | |
| 741-03 | Recourse / Other | |
| 742 | IRC § 741 - sale of partnership interest / Form 8308 | |
| 742-01 | IRC § 751 Ordinary income recapture | |
| 742-02 | IRC § 755 - Allocation basis | |
| 743 | IRC § 183 - hobby loss | |
| 801 | Statistical sampling procedures | |
| 802–01 | Computer audit specialist (CAS) | |
| 802–02 | Employment tax examiner | |
| 802–03 | International examiner | |
| 802–04 | Engineer | |
| 802–05 | Exempt organization examiner | |
| 802–06 | Excise tax examiner | |
| 802–07 | Financial products examiner | |
| 802–08 | Economist | |
| 802–09 | Actuary | |
| 802–10 | Employee Plans | |
| 802–11 | Appraisers | |
| 802–12 | Exam Tech/Audit Aides | |
| 802–13 | Contracting Officer's Technical Representative (COTR) | |
| 802–14 | Tax Computation Specialist | |
| 803–01 | Life insurance examiner | |
| 803–02 | Property & Casualty insurance examiner | |
| 804 | Other Classified Issue #1 | |
| 805 | Other Classified Issue #2 | |
| 806 | Other Classified Issue #3 | |
| 807 | Other Classified Issue #4 | |
| 808 | Other Classified Issue #5 | |
| 809 | Other Classified Issue #6 | |
| 901-01 | Ordinary income (loss) from trade or business | SCH K |
| 902 | Net income (loss) from rental real estate | SCH K |
| 903 | Other Gross Rental Income | SCH K |
| 903-01 | Expenses from other rental activities | SCH K |
| 904-01 | Portfolio income (loss) from interest income | SCH K |
| 904-02 | Portfolio income (loss) from ordinary dividends | SCH K |
| 904-03 | Portfolio income (loss) from qualified dividends | SCH K |
| 904-04 | Portfolio income (loss) from royalty income | SCH K |
| 904-05 | Net short-term capital gain (loss) | SCH K |
| 904-06 | Net STCG / loss (>5-3-03) '03 only | SCH K |
| 904-07 | Net long-term capital gain (loss) | SCH K |
| 904-08 | Net LTCG / loss (28%) | SCH K |
| 904-09 | Net LTCG / loss (5 Year) | SCH K |
| 904-10 | Net LTCG / loss (>5-3-03) '03 only | SCH K |
| 904-11 | Other portfolio income (loss) | SCH K |
| 904-12 | Unrecaptured § 1250 Gain | SCH K |
| 905 | Net § 1231 gain (loss) from Form 4797 | SCH K |
| 905-01 | Net § 1231 gain (loss) (>5-3-03) '03 only | SCH K |
| 906 | Other income (loss) | SCH K |
| 906-01 | Cancellation of Indebtedness (COD) - IRC § 61(a)(12) | SCH K |
| 908 | IRC § 179 expense deduction | SCH K |
| 909 | Deductions related to portfolio income | SCH K |
| 910 | Other deductions | SCH K |
| 911 | Interest expense on investment debts | SCH K |
| 911-01 | Investment income included in portfolio income | SCH K |
| 911-02 | Invest. Exp.-deductions related to portfolio inc. | SCH K |
| 912-01 | Credit for income tax withheld | SCH K |
| 912-02 | Low income housing credit 42(j)(5) | SCH K |
| 912-03 | Low income housing credit - other | SCH K |
| 912-06 | Qual. rehab. expend.-rental real estate activities | SCH K |
| 912-07 | Credits related to rental real estate activities | SCH K |
| 912-08 | Credits related to other rental activities | SCH K |
| 913 | Other credits and credit recapture | SCH K |
| 914-01 | AMT - Depreciation adjustment | SCH K |
| 914-02 | AMT - Adjusted gain (loss) | SCH K |
| 914-03 | AMT - Depletion (other than oil and gas) | SCH K |
| 914-05 | AMT - Gross inc. - oil/ gas/ geothermal properties | SCH K |
| 914-06 | AMT - Deductions - oil/ gas/ geothermal properties | SCH K |
| 914-07 | AMT - Other adjustments / tax preference items | SCH K |
| 915 | Name or foreign country or U.S. possession | SCH K |
| 915-01 | Gross income from all sources | SCH K |
| 915-011 | Net earnings (loss) from self-employment | SCH K |
| 915-02 | Gross income sourced at partner level | SCH K |
| 915-021 | Gross farming or fishing income | SCH K |
| 915-03 | Foreign gross income - passive | SCH K |
| 915-031 | Gross nonfarm income | SCH K |
| 915-04 | Foreign gross income - listed categories | SCH K |
| 915-05 | Foreign gross income - general limitation | SCH K |
| 915-06 | Allocable deductions partner - interest | SCH K |
| 915-07 | Allocable deductions partner - other | SCH K |
| 915-08 | Allocable deductions partnership - passive | SCH K |
| 915-09 | Allocable deductions partnership - listed | SCH K |
| 915-10 | Allocable deductions partnership - general | SCH K |
| 915-11 | Total foreign taxes paid | SCH K |
| 915-12 | Reduction in taxes available for credit | SCH K |
| 915-13 | Total foreign taxes accrued | |
| 916-01 | § 59(e)(2) expenditures | SCH K |
| 916-02 | Type of expenditures | SCH K |
| 917 | Tax-exempt interest income | SCH K |
| 918 | Other tax-exempt income | SCH K |
| 919 | Nondeductible expenses | SCH K |
| 920 | Distributions | SCH K |
| 920-01 | Distributions of property other than money | SCH K |
| 920-02 | Distribution in Excess of Basis | SCH K |
| 920-03 | Distributions of money (cash & securities) | SCH K |
| 920-04 | Distribution of Property or Bargain Sale | SCH K |
| 920-05 | Distribution of Cash and Securities | SCH K |
| 921 | Other items & amounts to be reported separately | SCH K |
| 923 | Investment income | SCH K |
| 924 | Investment expenses | SCH K |
| 76150 | User Specified #1 (Issue name and 4318 description required) | |
| 76200 | User Specified #2 (Issue name and 4318 description required) | |
| 76250 | User Specified #3 (Issue name and 4318 description required) | |
| 76300 | User Specified #4 (Issue name and 4318 description required) | |
| 76350 | User Specified #5 (Issue name and 4318 description required) | |
| 76400 | User Specified #6 (Issue name and 4318 description required) | |
| 76450 | User Specified #7 (Issue name and 4318 description required) |
| Categorization | Code | Description | Example/Definition |
|---|---|---|---|
| Issue Changed - No Issue Penalty Asserted | 02 | Taxpayer unaware of tax laws or record keeping requirements | Taxpayer may lack formal education or have a language barrier that prevents understanding requirements. |
| 03 | Disregarded record keeping rules | Taxpayer understood law and requirements but taxpayer's poor record keeping contributed to the errors and inability to substantiate amounts claimed on the return. | |
| 05 | Action or advice of Return Preparer - No Penalty asserted | The error resulted from action or advice of paid preparer. The nature or amount of adjustment was not sufficient to warrant a penalty. | |
| 06 | Inadvertent understatement or overstatement of income or deductions | Taxpayer understood the law but inadvertently misstated items on the return. | |
| 14 | Taxpayer entered item on the wrong form, schedule, or line | Self-explanatory. | |
| 17 | Intentional disregard of tax laws - No penalty asserted | Taxpayer made intentional decision to understate income or overstate deductions, credits, or prepayments. However, the nature or amount of the adjustment was not sufficient to warrant a penalty. | |
| 18 | Relied on advice of IRS Staff or Publications | Taxpayer indicates the error was based upon advice from IRS personnel or information in IRS publications. | |
| 20 | Taxpayer relied on tax preparation software | The error resulted from taxpayer's improper data entry in software program. | |
| 21 | Used 'gray area' in the law or regulations | Taxpayer/return preparer took position on issue on interpretation of law. | |
| Issue Changed - Issue Penalty Asserted | 07 | Intentional misstatement of income, deductions, credits, or prepayments | Self-explanatory. |
| 10 | Income/expenses entered on wrong form to reduce tax or increase credits | For example, moving deductions from Schedule A to Schedule C to avoid SE tax. | |
| 19 | Action or advice of Return Preparer - Penalty asserted | The error resulted from action or advice of paid preparer and was sufficiently blatant to warrant a penalty. | |
| 32 | Fraud | The taxpayer omitted income or overstated deductions, credits, or prepayments with the intent to evade taxes. | |
| 33 | Abusive Schemes | The taxpayer asserts standard frivolous filer arguments or has used other abusive schemes. | |
| Issue Changed - Earned Income Credit Issue | 60 | No earned income | Self-explanatory. |
| 61 | Filing status changed to married filing separate status | Self-explanatory. | |
| 62 | Requirement for filing Form 2555 met or Form 2555 filed | Self-explanatory. | |
| 63 | Non-resident alien | Self-explanatory. | |
| 64 | Investment income exceeds maximum | Self-explanatory. | |
| 65 | Taxpayer/spouse is qualifying child of another | Self-explanatory. | |
| 66 | Primary/secondary does not have a valid SSN for employment | Self-explanatory. | |
| 67 | 'Relationship test' for child claimed on Schedule EIC not met | Self-explanatory. | |
| 68 | 'Residency test' for child claimed on Schedule EIC not met | Self-explanatory. | |
| 69 | 'Age test' for child claimed on Schedule EIC not met | Self-explanatory. | |
| 70 | EITC qualifying child does not have a valid SSN for employment | Self-explanatory. | |
| 71 | Taxpayer/spouse is eligible to be claimed as dependent by another | Self-explanatory. | |
| 72 | Main home outside United States for 6 months or more | Self-explanatory. | |
| 73 | Increase to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-explanatory. | |
| 74 | Decrease to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-explanatory. | |
| 75 | Taxpayer denied, tie-breaker rule | Self-explanatory. | |
| 76 | Change in qualifying children - Increase | Self-explanatory. | |
| 77 | IRS processing error | Self-explanatory. | |
| Adjustments from Flow Through Entities - NRP | 04 | Adjustment to 1040 due to basis limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss due to insufficient basis in the S corporation. |
| 08 | Adjustment to 1040 due to at-risk limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss due to the amount at risk in the S corporation. | |
| 09 | Adjustment to 1040 due to passive activity limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss from the S corporation due to passive activity rules. | |
| 12 | Adjustment to 1040 due to basis limitation on 1065 - NRP | Adjustment was made to limit the partner's loss due to insufficient basis in the partnership. | |
| 13 | Adjustment to 1040 due to at-risk limitation on 1065 - NRP | Adjustment was made to limit the partner's loss due to the amount at risk in the partnership. | |
| 15 | Adjustment to 1040 due to passive activity limitation on 1065 - NRP | Adjustment was made to limit the partner's loss from the partnership due to passive activity rules. | |
| 16 | Adjustment to 1040 due to passive activity limitation on trust - NRP | Adjustment was made to limit the owner/beneficiary's loss from the trust due to passive activity rules. | |
| 27 | Due to change in S corp income/(loss) item - NRP | Adjustments resulting from the audit of the S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items. | |
| 28 | Due to change in trust/estate income/(loss) item - NRP | Adjustments resulting from the audit of the trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items. | |
| 29 | Due to change in partnership income/(loss) item - NRP | Adjustments resulting from the audit of the partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items. | |
| 86 | Non-TEFRA - NRP | Non-TEFRA issue on an NRP case. | |
| 87 | TEFRA - Settlement Agreement - NRP | NRP Case - Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments. | |
| 88 | TEFRA - Defaulted FPAA - NRP | NRP Case - Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner. | |
| 89 | TEFRA - Court Decision - NRP | NRP Case - Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner. | |
| 90 | TEFRA - Bankruptcy - NRP | NRP Case - Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return. | |
| 91 | TEFRA - AAR - NRP | NRP Case - Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner. | |
| Adjustments from Flow Through Entities - Non NRP | 24 | Due to change in S corp income/(loss) item | Adjustments resulting from the audit of the S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items. |
| 25 | Due to change in trust/estate income/(loss) item | Adjustments resulting from the audit of the trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items. | |
| 26 | Due to change in partnership income/(loss) item | Adjustments resulting from the audit of the partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items. | |
| 34 | Adjustment to 1040 due to basis limitation on 1120S | Adjustment was made to limit the shareholder's loss due to insufficient basis in the S corporation. | |
| 35 | Adjustment to 1040 due to at-risk limitation on 1120S | Adjustment was made to limit the shareholder's loss due to the amount at risk in the S corporation. | |
| 36 | Adjustment to 1040 due to passive activity limitation on 1120S | Adjustment was made to limit the shareholder's loss from the S corporation due to passive activity rules. | |
| 37 | Adjustment to 1040 due to basis limitation on 1065 | Adjustment was made to limit the partner's loss due to insufficient basis in the partnership. | |
| 38 | Adjustment to 1040 due to at-risk limitation on 1065 | Adjustment was made to limit the partner's loss due to the amount at risk in the partnership. | |
| 39 | Adjustment to 1040 due to passive activity limitation on 1065 | Adjustment was made to limit the partner's loss from the partnership due to passive activity rules. | |
| 40 | Adjustment to 1040 due to passive activity limitation on trust | Adjustment was made to limit the owner/beneficiary's loss from the trust due to passive activity rules. | |
| 92 | Non - TEFRA | Non-TEFRA issue. | |
| 93 | TEFRA - Settlement Agreement | Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments. | |
| 94 | TEFRA - Defaulted Final Partnership Administrative Adjustment (FPAA) | Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner. | |
| 95 | TEFRA - Court Decision | Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner. | |
| 96 | TEFRA - Bankruptcy | Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return. | |
| 97 | TEFRA - Administrative Adjustment Request (AAR) | Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner. | |
| Issue No Changed / Declassified | 51 | No Change - Taxpayer Substantiated the Issue | The issue was examined and substantiated. |
| 52 | No Change - De Minimis | The issue was examined and closed for lack of potential, immaterial change, or no-changed due to timing issues. | |
| 53 | Issue Accepted as Filed | Examiner-identified issue that does not warrant further examination. Should never be used for NRP examinations. | |
| 54 | No Change - 1120S Study | The issue was examined and accepted as filed as part of the 1120S NRP Study. | |
| 84 | Declassified - Employee not trained on classified issue | Employee is unable to examine issue due to lack of training or experience. | |
| 85 | Declassified - No Audit Potential | Classified issue that was not examined after a determination that it lacked audit potential. | |
| Other | 11 | No Show / No Response / Undeliverable Mail | Used for adjustments where the taxpayer did not keep any appointments or respond to contact attempts or where mail to the taxpayer was returned undelivered. |
| 22 | Statutory Adjustment | Automatic adjustments due to changes to income/other limits. This code is automatically generated by the report writing software. | |
| 23 | Change due to adjustment in another year, financial and tax accounting differences, or entity types - not intentional | Self-explanatory. Do not use for adjustments resulting from flow-through entities. | |
| 43 | Audit reconsideration | Adjustment based upon reconsideration of previous examination or IRS action. This includes Substitute For Return (SFR) assessment being corrected based upon the receipt of a filed return from the taxpayer. | |
| 44 | Computation or 'per return' Service Center error | An adjustment necessary to correct a computational error on the return or incorrect transcription during return processing. |
| Category | Code | Description |
|---|---|---|
| Residential | 11 | Single family house |
| 12 | Apartment or townhouse | |
| 13 | Duplex house | |
| 14 | Small apartment building - less than 5 apartments | |
| 15 | Medium apartment building - 5 to 9 apartments | |
| 16 | Large apartment building - more than 10 apartments | |
| Vacation | 21 | Single family house |
| 22 | Apartment or townhouse | |
| 23 | Duplex house | |
| 24 | Small apartment building - less than 5 apartments | |
| 25 | Medium apartment building - 5 to 9 apartments | |
| 26 | Large apartment building - more than 10 apartments | |
| Commercial | 31 | Single store |
| 32 | 2 to 4 stores | |
| 33 | More than 4 stores | |
| 34 | Warehouse | |
| 35 | Factory | |
| 36 | Office Space | |
| 40 | Other commercial |