3.24.3 Individual Income Tax Returns

Manual Transmittal

November 03, 2017

Purpose

(1) This transmits a revision of IRM 3.24.3, ISRP System, Individual Income Tax Returns.

Material Changes

(1) IRM 3.24.3.1 Program Scope and Objectives - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(2) IRM 3.24.3.1.7 Added program code 46147 for Form 1040NR-EZ.

(3) IRM 3.24.3.1.10.15(1)(d) and (1)(e) added and revised instructions for prior year Form 8867

(4) Tax Period and Programmed Calendar Year changed throughout.

(5) Exhibit 3.24.3-20 Added new (31) Enhanced Oil Recovery Credit line 1t.

(6) Exhibit 3.24.3-51 Revised Section 70 - Form 1040.

(7) Exhibit 3.24.3-72 Revised Section 70 - Form 1040A.

(8) Exhibit 3.24.3-81 Revised Section 70 - Form 1040EZ.

(9) Exhibit 3.24.3-100 Added new (31) Enhanced Oil Recovery Credit line 1t.

(10) Exhibit 3.24.3-125 Revised Section 70 - Form 1040NR.

(11) Exhibit 3.24.3-151 Revised Section 70- Form 1040PR/SS.

(12) IPU 17U0360 issued 02-24-2017 Exhibit 3.24.3-41 (1) Revised instruction for entering section 52 and 53.

(13) IPU 17U0052 issued 01-06-2017 Exhibit 3.24.3-44 correction to IRM reference in the note. The same change was made in the following exhibits: Exhibit 3.24.3-51, Exhibit 3.24.3-72, Exhibit 3.24.3-81, Exhibit 3.24.3-120, Exhibit 3.24.3-125 and Exhibit 3.24.3-151.

(14) IPU 17U0001 issued 01-03-2017 Exhibit 3.24.3-48 (3) & (5) Removed the Note.

(15) IPU 17U0001 issued 01-03-2017 Exhibit 3.24.3-122 (3) & (5) Removed the Note.

(16) IPU 17U0001 issued 01-03-2017 Editorial changes made to tables that were not 508 compliant throughout this revision.

(17) Editorial revisions made throughout this IRM.

Effect on Other Documents

IRM 3.24.3 effective January 6, 2017 is superseded. The following Interim Procedural Updates have been incorporated into this IRM: IPU: 17U0052, 17U0360.

Audience

Integrated Submission and Remittance Processing (ISRP) Data Transcribers in all W&I IMF Submission Processing Sites.

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This section provides instructions for entering data from control documents and Individual Income Tax Forms, using the Integrated Submission and Remittance Processing (ISRP) system.

    1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. Audience: The primary users of this IRM are Submission Processing data transcribers, clerks and managers.

  3. Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.

  4. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section of Submission Processing is responsible for the procedures and all updates related to this IRM.

  5. Primary Stakeholders: Submission Processing.

  6. Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system.

Background

  1. This section of the IRM provides instructions for transcribing data from individual income tax returns for computer processing.

Authority

  1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC)

    2. All policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

Responsibilities

  1. Mail Management/Data Conversion is responsible for the information in this IRM.

  2. The Director of Submission Processing is responsible for monitoring operational performance for the Submission Processing Campus. .

  3. The team manager is responsible for performance monitoring and ensuring employees have the tools to perform their duties

  4. The team employee is responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Management and Review

  1. Program Reports: The program reports provided in the IRM are for identification purposes for the Submission Processing data transcribers and clerks.

  2. Program Effectiveness: Program Effectiveness is determined by Submission Processing employees being able to successfully transcribe individual income tax data.

Program Controls

  1. The processes included in this manual are reviewed annually to ensure accuracy and promote consistency.

Acronyms

  1. The following is a list of the acronyms that are used in this IRM section:

    Acronym Definition
    ABC Alphanumeric Block Control
    AIL Additional Information Line
    APO Army Post Office
    ATIN Adoption Taxpayer Identification Number
    AUSPC Austin Submission Processing Campus
    BE Block Edit
    CCC Computer Condition Code
    C&E Code & Edit
    DPO Diplomatic Post Office
    EIN Employer Identification Number
    EOP Entry Operator
    FPO Fleet Post Office
    IRM Internal Revenue Manual
    IRSN Internal Revenue Service Number
    ITIN Individual Taxpayer Identification Number
    NC Name Control
    NRA Non-Resident Alien
    OMB Office of Management and Budget
    PRP Program Requirements Package
    PTIN Preparer Taxpayer Identification Number
    QR Quality Review
    RPC Return Processing Code
    SA System Administrator
    SOP Supervisory Operator
    SPC Special Processing Code
    SSN Social Security Number
    TIN Taxpayer Identification Number

Control Documents

  1. The following is a list of the control documents from which data may be transcribed:

    1. Form 813 — Document Register

    2. Form 1332 — Block and Selection Record

    3. Form 3893 — Re-Entry Document Control

Individual Income Tax Forms

  1. This IRM contains transcription instructions for entering data from the following forms:

    1. Form 1040, Form 1040A — U.S. Individual Income Tax Return

    2. Form 1040EZ — Income Tax Return for Single and Joint Filers with no Dependents

    3. Form 1040X — Amended U.S. Individual Income Tax Return

    4. Form 1040NR — U.S. Nonresident Alien Income Tax Return

    5. Form 1040NR-EZ — U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

    6. Form 1040-PR / 1040-SS — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

Forms/Program Numbers/Tax Class Doc. Codes

  1. The following is a table of tax forms with related program numbers and Tax Class Document (Doc). Codes.

    FORMS PROGRAM NUMBERS TAX CLASS DOC. CODES
    Form 1040 (Includes dummy Form 1040 with only a Form 5329 attached.) 43110
    43114
    43130
    43210
    43170 Individual Taxpayer Identification Number (ITIN)
    43270
    43112 (prior year)
    43172 (ITIN prior year)
    205, 206, 211,
    212, 221, 222
    Form 1040X / 1040/A/EZ with a notation of "Duplicate" , "Copy" , "Substitute" , "Amended" , "Corrected" , "Revised" , "Superseding" , or "Tentative" 44400 205, 206, 211,
    212, 221, 222
    Form 8379 (attached to Form 1040) 44400 211
    Form 1040A 44110
    44120
    44170 (ITIN)
    44112 (prior year)
    44172 (ITIN prior year)
    44190
    209, 210
    Form 1040SFR 44630 210
    Form 1040EZ
    47130
    47140
    47132 (prior year)
    47160 (ITIN)
    47162 (ITIN prior year)
    47190
    207, 208

    INTERNATIONAL FORMS AND PROGRAMS

    FORMS PROGRAM NUMBERS TAX CLASS DOC. CODES
    Form 1040 46110
    46120
    46170 (ITIN)
    46220
    46112 (prior year)
    46115 (Dual Status)
    46172 (prior year ITIN)
    211, 212, 221,
    222
    Form 1040NR 46120
    46124 (prior year)
    46129 (Dual Status)
    46140
    46142 (prior year)
    46145 (Dual Status)
    272, 273
    Form 1040NR-EZ 46125 (Dual Status)
    46126
    46146
    46147
    272, 273
    Form 1040PR/SS 46127
    46128
    46227
    46228
    226 (SS), 227 (PR)
    Form 1040A 46130
    46132 (prior year)
    46230
    209, 210
    Form 1040EZ 46150
    46152 (prior year)
    46250
    207, 208, 228

     

Data Entry Instructions

  1. Following are instructions for entry operators to use in transcribing data from tax returns and other documents.

  2. Instructions for the following topics take precedence over the general instructions outlined in IRM 3.24.37, ISRP System, General Instructions, unless otherwise instructed:

    • General

    • International Returns

    • Required Sections

    • Amounts

    • Editing

    • Interpretive Transcription

    • Entity Determination

    • Correcting the Type of Entity

    • Check Digit/Name Control

    • Name Line

    • Address Line

    • Prior Year Returns

    • Age/Blind Indicator Boxes

    • Direct Deposit

    • Prior Year Forms with Different Layouts

    • Error Messages

    • Correcting Sections

    • Key Verification

General
  1. THE ENTRY OPERATOR (EOP) IS RESPONSIBLE FOR ENTERING ALL TRANSCRIBABLE SCHEDULES AND FORMS, EVEN IF THE CORRECT SECTION NUMBER IS NOT PRESENT OR EDITED.

    Note:

    If Code & Edit (C&E) has indicated that if any of the attached forms and schedules are non-transcribable (stapled, folded, banded together, etc.), it is not necessary to look through the items to determine if something needs to be transcribed. Ensure that any item behind these are looked at for transcription.

  2. Sections that have no data present should not be entered unless specifically instructed. Overlay the Section Number with the next section that contains data and continue.

  3. For any prompt, NEVER enter two consecutive spaces.

  4. All entity information, such as Social Security Number (SSN), spouse's SSN (if present), address, name, should be transcribed from the document. Information should not be taken from a W-2 or any other accompanying documentation.

  5. If information is not transcribed correctly, it could negatively impact one or more of the Balanced Measures.

    Example:

    An error in a taxpayer's address may result in an incorrect notice being generated which impacts Notice Error Rate, and, if a refund, it may also impact Refund Error Rate.

  6. A domestic return is generally a tax return with an address within the 50 states, Washington DC, and Army Post Office (APO)/Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses.

    Note:

    A tax return with Form 2555 or Form 2555-EZ attached is treated as an international return, regardless of the address in the entity. Enter Action Code 651 (610 for Austin Submission Processing Campus (AUSPC), only if the return is misbatched) in Section 01 and end the document. See IRM 3.24.3.1.10.2 for additional information on International Returns.

  7. For an address within the 50 states, Washington DC, APO/DPO/FPO addresses, and US Possessions (AUSPC only), follow instructions for Additional Information Line (AIL), street address, city/state, and ZIP Code entries in IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. AUSPC only, for an address outside of the 50 states, but excluding US Possessions, follow instructions for AIL, street address, and city/state entries in IRM 3.24.37.6.18, ISRP System, General Instructions.

International Returns
  1. An international return is generally a tax return with an address outside of the 50 states. The most common other international returns contain at least one of the following:

    • US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.

      Note:

      APO/DPO/FPO addresses are not international returns unless one of the following are attached.

    • Form 2555 or Form 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).

      Note:

      For AUSPC only, if a Form 2555 or Form 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.

    • Form W-2 with foreign income (if noticed).

    • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

    • Notation of Dual Status.

    • Primary taxpayer is a Non-Resident Alien (NRA).

    • Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, attached (Attachment Sequence Number 68).

    • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

  2. If a tax return contains any information that indicates it is an international return, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.

    Exception:

    With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

    Note:

    If additional information in Section 01 or other sections have been entered prior to identifying the document as an International return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 (610 for AUSPC only if the return is misblocked) in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

Required Sections
  1. Original Entry — Section 01 is required and must be input. After input, the document can be ended with a "D" when the following occurs:

    • When a "G" Computer Condition Code or an Action Code in the "600" series is present. For these conditions, end the document as instructed in the specific instructions. If the return is a Remittance document, the system will automatically take you to the Remittance field for input.

    • When data for succeeding sections are not present.

    • Form 1040X — Section 01 is the only required section if the amended return is a non-remittance. Sections 01 and 05 are required if the amended return contains a Remittance amount.

Amounts
  1. All money fields will be dollars only unless otherwise specified.

    1. The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.

    2. If the prompt does not include the dollar sign ($), the entry is dollars and cents.

  2. Entry of Cents

    1. If a dollar amount is present and no cents are present, enter two zeros.

    2. If a dollar amount is present and cents are lined through, enter two zeros.

    3. If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).

      Note:

      If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.

  3. Zero Amounts — Press <Enter> only for all 0 (zero) or blank amounts unless otherwise directed in the procedures.

  4. Negative amounts — If the taxpayer indicates a loss (i.e., negative sign, brackets, loss) in the near vicinity of the line, accept taxpayer's indication, when possible.

  5. Edited Amounts — enter the amount exactly as edited, unless otherwise instructed.

  6. If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined or not in U.S. currency, press <F12> to fill the field with question marks (?).

  7. Money amounts that are "Xed" should not be transcribed. Circled money amounts will be transcribed, unless otherwise instructed.

    Note:

    See IRM 3.24.37.6.3 through 3.24.37.6.5, ISRP System, General Instructions, for additional editing procedures.

  8. Certain total fields will be automatically generated after an entry of "0" (zero) and an <F7> override when the taxpayer did not complete the return or left the lines blank. These fields are:

    1. Total Income — Section 03, Forms 1040 and 1040A

    2. Adjusted Gross Income — Section 03, Form 1040

Refund/Amount You Owe
  1. All returns can have a Refund Amount and/or an Amount You Owe field entry.

  2. If both fields Refund Amount and Amount You Owe contain entries, enter what is present on both lines.

  3. The Amount You Owe field is always a MUST ENTER field. If no data is present, enter a "0" (zero) and press <Enter>.

  4. If the "refund" amount line is $1 million or more, enter Action Code 341.

Editing
  1. An edited arrow is used to direct attention to a misplaced item that must be entered (examples are: a misplaced SSN, city-state line or tax data). Code & Edit may edit a:

    1. Single ended arrow to indicate an entry should be moved from its original position to a different position. Enter the amount in the position the arrow is directing only.

    2. Double ended arrow or a "T" arrow to edit an entry to multiple lines. Enter the amount in its original position and in the position the arrow is directing.

  2. Taxpayer corrected entries (arrowed, changed, or "Xed" ), although not in red, will be honored. This includes ALL sections that have been "Xed" by the taxpayer.

    Exception:

    Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit section in IRM 3.24.3.1.10.14.

    Exception:

    Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.

  3. Some areas in Section 01 are coded by departments other than Code & Edit. These codes may appear to be stamped, in a different ink than Code & Edit, or computer generated in gray (noted with CIS in the upper left). Honor these indications of codes and/or dates.

    Exception:

    For photocopied returns, only honor codes edited and/or underlined in red.

  4. Money amounts that are "Xed" should not be transcribed. Circled amounts will be transcribed, unless otherwise instructed.

    Note:

    See IRM 3.24.37.6.3 through IRM 3.24.37.6.5, ISRP System, General Instructions, for additional editing procedures.

  5. If there are different sections that could be entered on a double sided form, each side is treated separately and the editing only applies to that side.

    Example:

    For 2008 and prior, Form 1040 Schedule A (Section 07) and Schedule B (Section 08) are on the front and back of each other when it is an IRS published form. If Schedule B is "Xed" and Schedule A is not "Xed" out, Schedule A should be entered.

    Example:

    See instructions for Schedule SE (Sections 17/18) as page 1 and page 2 may be separate sections.

  6. Code & Edit will "X" the front of a form (usually page 1) when the section should not be transcribed. The back of the form (usually page 2) should not be considered available and should not be transcribed if the front is "Xed" .

    Note:

    If a single page of a multiple page form or schedule is attached and is not "Xed" out, enter the section.

  7. If there are multiple like forms or schedules for one specific section:

    1. And there are more forms that can be entered than available sections, enter the first form or schedule that is available.

      Example:

      If the return contains 5 Schedules C (Sections 09/10/11) and none have been "Xed" by Code & Edit, enter the first three Schedule Cs that contain transcribable data.

      Example:

      If the return contains 3 Schedules E (Section 13) with transcribable data and only the first one is "Xed" out, enter the second Schedule E. Always enter the first available page one and the first available page two.

  8. Prior Year forms will have transcription lines edited to reflect current year line numbers.

    1. If any field has had its line number deleted (lined-through, "Xed" out, etc.) and has not been edited to reflect a new line number, do not enter information for that field.

    2. If any field has not had its line number deleted (lined-through, "Xed " out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.

Interpretive Transcription
  1. If specific instructions are not located in the IRM, EOPs will interpret and decide the following items without having these items completely edited.

    1. Substitute standard abbreviations.

    2. Omit or include titles and other data from the entity area.

    3. Omit or include cents in the tax data.

    4. Honor "ditto" (″) marks and the word "same" when used to:
      Duplicate last names,
      Repeat money amounts on Form 8962, Page 1 (Section 73).

    5. Omit "N/A" if obviously used as indication of "Not Applicable"

Entity Determination
  1. Use the instructions in IRM 3.24.3.1.10.7.1 through IRM 3.24.3.1.10.7.5 to determine what type of entity is required.

    Note:

    If the primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a Taxpayer Identification Number (TIN) that begins with a red edited "9" , always enter as Long Entity.

    Note:

    If the Special Processing Code (SPC) contains an “8” or “S”, always enter as Long Entity.

  2. See the "Entity Determination Chart" in Figure 3.24.3-1 for assistance in determining the Type of Entity.

    Figure 3.24.3-1

    This is an Image: 34298001.gif
     

    Please click here for the text description of the image.

Short Entity
  1. Examples of documents that are Short Entity are:

    1. Returns with the Primary Name Control edited or underlined in red, with missing or incomplete address.

    2. Form 1040X without any edited or underlined address.

  2. Short Entity can be selected by entering "S" at the TYPE OF ENTITY prompt.

  3. Short Entity documents have the following entity entries in Section 01 (all other entity fields, except Check Digits, will be greyed out):

    1. Name Control.

    2. SSN(s).

Intermediate Entity
  1. Examples of documents that are Intermediate Entity are:

    1. Form 1040X with edited or underlined address.

  2. Intermediate Entity can be selected by entering "I" at the TYPE OF ENTITY prompt.

  3. Intermediate Entity documents have the following entity entries in Section 01 (all other entity fields, except Check Digits, will be greyed out):

    1. Name Control.

    2. SSN(s).

    3. Street Address, City/State, and/or ZIP Code.

Partial Entity
  1. Partial Entity can be selected by entering "P" at the TYPE OF ENTITY prompt.

  2. Partial Entity documents have the following entity entries in Section 01 (all other entity fields will be greyed out):

    1. SSNs

    2. Name Line and/or AIL.

Long Entity
  1. Examples of documents that are Long Entity are:

    1. Returns when the Primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" .

    2. Returns with edited/unedited Decedent and/or "MINOR" .

    3. Returns with Additional Information Line (AIL) underlined.

    4. Returns with edited/unedited In-Care-Of (C/O) name.

    5. Returns with illegible or missing Primary Name Control.

    6. Returns with a P.O. Box and an edited/unedited street address or other entity information.

    7. Returns with a Special Processing Code (SPC) containing an "8" or "S."

    8. International returns excluding US Possessions or Domestic addresses. (AUSPC only). See IRM 3.24.37.6.18, ISRP System, General Instructions.

  2. Long Entity can be selected by entering "L" at the TYPE OF ENTITY prompt.

  3. Long Entity documents have the following entity entries in Section 01:

    1. SSN(s).

    2. Name Line and/or AIL.

    3. Street Address, City/State, and/or ZIP Code.

Enhanced-Entity Index File
  1. The Enhanced-Entity Index File (E-EIF) is used to determine the entity from returns where the Type of Entity cannot be determined. Examples of returns where the Type of Entity cannot be determined are:

    1. Returns with two unedited street addresses (this includes two P.O. Boxes).

    2. Returns with the Primary Name Control edited or underlined in red with a complete address.

    3. Returns with an e-mail address.

    4. International returns with US Possession or domestic addresses. (AUSPC Only)

    5. The E-EIF does not apply for Forms 1040X.

  2. Enter the following prompts to access E-EIF:

    1. TYPE OF ENTITY — Always press <Enter>. The cursor will automatically advance to the NC prompt and the CD prompt will be greyed out.

    2. NC — A Name Control must be entered. The cursor will automatically advance when four characters have been entered. If the Name Control is less than four characters, enter those shown and press <Enter>.

    3. SSNs — Must be entered. The cursor will automatically advance to the SSSN prompt after all 9 digits of the Primary SSN have been entered. Press <Enter> if the Secondary SSN is not present, or after entry of all 9 digits of the Secondary SSN.

      Note:

      A text box will appear for the next two prompts.

    4. ADDRESS KEY — Enter the first three digits in the address and the fourth and fifth digits of the ZIP Code. Use the following rules when necessary. See IRM 3.24.3.1.10.7.5(3) for examples. Press <Enter> after the Address Key has been entered if required.
      • Space for missing and illegible digits.
      • Use the street address, regardless of its location on the address line.
      • For multiple addresses, use the first address in the address line and the corresponding ZIP Code.
      • For e-mail addresses, press <Enter> only.
      • Do not convert text numbers into numeric digits.

    5. FSC — Enter the Filing Status that is edited or marked in the Filing Status area. See Exhibit 3.24.3-2 (9).

  3. Examples for Address Key entries are as follows:

    Example Enter As
    "s" stands for space
    304 Central Ave.
    Austin, TX 78723
    30423
    10 Church St.
    San Marcos, TX 78745
    10 s 45
    Box 3 Rogge Lane
    Kyle, TX 78750
    3 ss 50
    P. O. Box 1234
    Austin, TX
    123 ss
    Oak Tree Trailer Park
    Buda, TX
    <Enter>
    Chandler Bldg.
    Austin, TX 78723
    sss 23
    Rt. 1, Box 3, 124 Adams St.
    Alexandria, VA 22311
    13 s 11
    64 W. 192nd St.
    Bronx, NY 10467
    64167
    10 Arrow Ave. #9C
    Bronx, NY 10467
    10967
    One Oak Place
    Austin, TX 78723
    sss 23
    PMB 3 102 S. 38th
    Des Moines, IA 50310
    10210
    juan8@email.com
    Denver, CO 80202
    <Enter>
    Return with two unedited addresses:
    101 Maple Dr.
    Staunton, VA 22913
    20 Fair St.
    Naples, FL 32201



    10113
    U.S. Possession (AUSPC only):
    231 Apple Way
    Yona, Guam 96914


    23114
  4. After E-EIF is accessed, the ISRP system will display one of the following responses:

    1. Short Entity—A complete match. The Name Control may be replaced by the Check Digit and the system will display SHORT ENTITY in the upper right hand corner. The cursor will be at the TAXPR prompt.

    2. Intermediate Entity—A complete match except for the Address Key. The Name Control may be replaced by the Check Digit and the system will display INTERMEDIATE ENTITY in the upper right hand corner. The cursor will be at the ADD prompt.

    3. A confirmation text box asking "ENTITY INFO CORRECT?" . Verify the entries in the NC and SSN prompts and ADDRESS KEY and FSC in the text box.
      (1) If the information is correct, enter "Y" and press <Enter>.
      (2) If the information is not correct, select "N" and press <Enter>. The cursor will move to the first position of the Name Control.
      (3) After corrections have been made, enter the Address Key and the FSC again to access the E-EIF.
      (4) If the account is found, the system will display SHORT or INTERMEDIATE ENTITY.
      (5) If the account is still not found, the "ENTITY INFO CORRECT?" message will appear again. (As long as the message appears on the screen, corrections can be made.) If the information is correct, select "Y" and press <Enter>.

    4. Partial or Long Entity —The entity was not found on the E-EIF. The cursor will be at the NAME1 prompt.

      Exception:

      If FSC 2 or 3 was entered and a SSSN is not entered, the cursor will be at the SSSN prompt. If no SSSN, press <F7> to override.

    Note:

    If the Type of Entity selected is incorrect, see IRM 3.24.3.1.10.8 for correction procedures.

  5. After the entity access is complete, the system will populate the "FSC" field with the Filing Status that was entered during the access.

Correcting the Type of Entity
  1. If a Type of Entity was selected when E-EIF should have been accessed, press <F1> to go back to the "TYPE OF ENTITY" prompt, press <F2>, and access the E-EIF.

  2. If the Type of Entity selected was incorrect, press <F1> to go back to the "TYPE OF ENTITY" prompt, and overlay with the correct Type of Entity. The appropriate fields for entry will be prompted after you pass the SSSN.

Check Digit/Name Control-Primary
  1. Enter Name Control as follows:

    1. Press <Enter> for the Check Digit field. The system will position the cursor on the Name Control field.

    2. Enter the four character Name Control in the First Name Line area in the Name Control field (see IRM 3.24.37, ISRP System, General Instructions, for Name Control determination). It will not be necessary to press <Enter> if four characters are entered.

      Note:

      If the Primary Name Control is underlined in red, honor this determination.

    3. If less than four characters, enter those shown and press <Enter>.

    4. If the Name Control is missing or illegible, enter as Long Entity. See IRM 3.24.3.1.10.7.4.

    Note:

    Both fields cannot contain entries.

Name Line
  1. If the Primary Name Control is underlined in red and entry of the name line is necessary, enter the first caret immediately before the underlined information.

    Note:

    Do not confuse an underlined Spouse Name Control with AIL information.

  2. For instructions for Name Line entry, see IRM 3.24.37.6.14, ISRP System, General Instructions.

  3. When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all entity data must be transcribed from the original form.

Address Line
  1. For instructions for Street Address and City/State entry, see IRM 3.24.37.6.15, through 3.24.37.6.17, ISRP System, General Instructions.

  2. For instructions for International Address and City/State entry, see IRM 3.24.37.6.18, ISRP System, General Instructions.

  3. When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all address line data must be transcribed from the original form.

Prior Year Returns
  1. For prior year programs, the Tax Period and Received Date are MUST ENTER fields. See IRM 3.24.3.1.9 for list of prior year programs.

    Note:

    Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on some prior year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.

  2. If a tax return has not been edited as a prior year return, but contains information to indicate it is for a prior year, enter Action Code 610 in Section 01 and end the document.

    Exception:

    With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

    Note:

    If additional information in Section 01 or other sections have been entered prior to identifying the document as an unedited prior year return there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

Late Filed Returns
  1. If the Julian Date in the Block Header is 155 or greater, the Received Date becomes a MUST ENTER field.

Age/Blind Indicator Boxes
  1. Enter the check boxes in this order:

    1. You were born...

    2. Blind

    3. Spouse was born...

    4. Blind

  2. Enter the check boxes as follows:

    Example Enter As
    [ ][ ]
    [ ][x]

    0001
    [ ][x]
    [ ][x]

    0101
    [x][ ]
    [x][ ]

    101

    Note:

    Never end this field with a zero.

Direct Deposit
  1. Colored editing:

    1. If the Direct Deposit area is circled, enter the data present.

    2. Code & Edit will edit a red checkmark in the Direct Deposit area of the return as a "courtesy" to remind the EOPs that entries may be present in that section. This is a courtesy only.

    Note:

    Operators will still be responsible for following the correct procedures regardless of editing present.

  2. Enter Direct Deposit information as follows:

    Figure 3.24.3-2a

    This is an Image: 34298002.gif
     

    Please click here for the text description of the image.

    Figure 3.24.3-2b

    This is an Image: 34298003.gif
     

    Please click here for the text description of the image.

    Figure 3.24.3-2c

    This is an Image: 34298004.gif
     

    Please click here for the text description of the image.

    Figure 3.24.3-2d

    This is an Image: 34298005.gif
     

    Please click here for the text description of the image.

    Figure 3.24.3-2e

    This is an Image: 34298006.gif
     

    Please click here for the text description of the image.

Prior Year Forms with Different Layouts
  1. Some prior year forms will have layouts that do not match current year forms. Special instructions for some of these forms are listed below.

    1. Schedule E, 2010 and prior. DO NOT ENTER LNA, LNB, 23A, 23B, or 23C.

    2. Form 8863, 2011 and prior. Pick up the edited LN1 and L10 from page 1 of the form. Enter up to three Name Controls and SSNs edited as 20 and 21.

    3. Form 5405, 2011 and prior. The entries may be found in Part III or Part IV of the form instead of in Part I or Part II.

    4. Form 8867, 2016 version. Enter a "1" in BXEIC if a "1" is edited in front of EIC. Enter a "1" in BXCTC if a "1" is edited in front of CTC/ACTC. Enter a "1" in BXAOTC if a "1" is edited in front of AOTC. Looking at all three columns for lines 1 through 8, enter a "1" if only "Yes" box(es) is marked; enter a "2" if any "No" box is marked.

    5. Form 8867, 2015 and prior. The Attachment Sequence Number for Form 8867 may be 70 or 177. Enter a "1" in the BXEIC prompt. Enter the Yes/No checkboxes from the edited line numbers on page 3 of the form. Ignore the "Does not apply" box, if marked.

Error Messages

  1. When an error message banner appears, the Original Entry (OE) EOP MUST sight verify the data entered with the return and correct any errors found. Make sure data is being entered in the correct field. If the data is entered correctly, press <F7> and continue.

  2. Following are instructions for EOPs to use in correcting errors.

DOES NOT ZERO BALANCE - CHECK MONEY FIELDS
  1. Certain sections are subject to a zero balancing routine (fields are added and subtracted in order to arrive at a zero balance). This message is given when the zero balance routine fails. The system will stop on the entry that should zero balance. The system will raise the fields involved in the zero balance routine. The EOP MUST sight verify the entries.

    If... Then...
    The entries are incorrect, Press <F9> to unlock the keyboard, and correct any errors.
    The entries are correct, Press <F7> to override the error message.
MISSING SECTION(S) XX, XX, XX, ERROR===REQUIRED SECTION(S) MISSING
  1. This message is given at the end of the document when a line item entry requires a corresponding schedule or form (the XX represents the Section Number).

    1. Check the attachments for the section(s) needing to be transcribed. The attachments may not be in the proper sequence or a section(s) may have been accidentally skipped.

    If... Then...
    The section(s) requested in the error message is (are) present, Press <F9> to unlock the keyboard, and enter the required section(s).
    The section(s) requested in the error message is (are) not present, Press <F7> to override the error message.
SECONDARY SSN REQUIRED
  1. The "SECONDARY SSN REQUIRED" message is given after entry of the FSC when the spouse's Social Security Number (SSSN) is missing, the Filing Status Code (FSC) is "2" or "3" , and the entity type is Long or Partial.

    1. Enter the SSSN if it is present in the spouse's SSN box or in the Filing Status Area around:
      • Line 3 of Form 1040 and Form 1040A.
      • Part I, line 1 of Form 1040 PR/SS.

    2. If the SSSN is not present, press <F7> to override.

SPOUSE NAME CONTROL IS REQUIRED
  1. The "SPOUSE NAME CONTROL IS REQUIRED" message is given after entry of the FSC when the spouse's Name Control (2NDNC) is missing and the FSC is a "2" .

    Exception:

    If E-EIF was accessed, the FSC is a 2, and the spouse's Name Control (2NDNC) is missing, a MUST ENTER FIELD error message will display instead of the SPOUSE NAME CONTROL REQUIRED error message.

    1. Enter the 2NDNC, if present, from the spouse's name in the entity area.

    2. If the spouse's name is not present in the entity area, press <F7> to override.

  2. See IRM 3.24.37.6.13, ISRP System, General Instructions, for instructions for determining the Name Control.

FIELD OVERFLOW— Money Amount Fields
  1. If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:

    1. Press <F9> to clear the error message.

    2. Press <F12> to fill the field with question marks and cause the document to go to the Error Resolution System.

FIELD OVERFLOW— Name, Address, and City/State
  1. If any of the entity lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.

  2. NAME1 — When the caret (<) is not at the end of the field and has been entered:

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

      Note:

      If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).

  3. NAME1 — When the caret (<) is at the end of the field or has not been entered:

    1. Press <F9> to clear the error message.

    2. Press <Backspace> two times.

      Exception:

      If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.

    3. Enter a caret (<) and the first letter of the last name.

      Exception:

      Enter the first two letters of the last name if backspace was pressed one additional time to remove the space.

    4. Enter a pound sign (#) in the last position of the field.

    5. If the error message is "NOT VALID DATA" , see IRM 3.24.3.1.11.6.1 for Name Line Validity Checks.

    Example Enter As
    Samantha Annette & Raymond Benjamin Oak SAMANTHA ANNETTE & RAYMOND BENJA<O#
    Jeremiah James III & Janice Ann Marie Acorn JEREMIAH JAMES III & JANICE ANN<AC#
  4. AIL

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  5. ADD

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

  6. C/S (City/State)

    1. Press <F9> to clear the error message.

    2. Enter a pound sign (#) in the last position of the field.

Name Line Validity Checks
  1. If the NAME1 field in Section 01 contains invalid data, the error message "NOT VALID DATA" will appear. Following is a list of conditions that will correct the error message:

    • Must have at least one caret (<).

    • Cannot have more than two carets.

    • First position must be A through Z, period (.), or hyphen (-).

    • Last position cannot be a caret.

    • Cannot have a space immediately before or after a caret.

    • Position immediately following the first caret must be alpha or period (.).

    • Position immediately following the second caret must be alpha, period (.), or ampersand (&).

    • Cannot have two or more consecutive spaces.

    • Cannot have more than one ampersand.

    • Cannot have an ampersand between two carets.

Correcting Sections

  1. To view the previous section only, press <F8>. You will not be able to edit any data.

  2. To edit a previously entered section, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous section, <F2> or <Page Down> to scroll forward, or press <F5> to locate a specific document and section.

    3. Press <F3> to edit.

    4. Press <Enter> to advance, or <F1> or up arrow to move back through the fields.

    5. If necessary, press <F6> to complete the edit.

    6. Press <F9> for Command Mode.

    7. Press <F4> for "APPEND TO END" .

Deleting Sections and Documents
  1. To delete a section, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous section or <F2> or <Page Down> to scroll forward to the section to be deleted, or press <F5> to locate a specific document and section.

    3. Press <F7> to delete. A confirmation message appears. Press "Y" .

    4. Press <F4> for "Append to End" .

  2. To delete a document, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous Section 01, or <F2> or <Page Down> to scroll forward to the Section 01 of the document to be deleted, or press <F5> to locate a specific document and section.

    3. Press <F7> to delete. A confirmation message appears. Press "Y" .

    4. Press <F4> for "Append to End" .

Inserting Sections and Documents
  1. To insert sections or documents, use the following procedures:

    1. Press <F9> or <Page Up> for Command Mode.

    2. Press <F1> or <Page Up> to scroll back to a previous section or <F2> or <Page Down> to scroll forward to the section to be inserted, or press <F5> to locate a specific document and section.

    3. To insert a:
      • Section, press <F8>

      Note:

      Ensure you are in the correct document to insert the new section.


      • Document, press <Alt>+<F8>.

    4. Enter the data for the inserted section or document.

    5. Complete and exit the section.

    6. Press <F9> to access Command Mode.

    7. Press <F4> for "Append to End" .

Key Verification

  1. There are two forms of key verification (KV) in ISRP: Block Header only and "full" KV. The type of KV applicable to a particular block depends on various criteria set by Supervisory EOPs (SOPs) prior to KV of the block.

    • Block Header Only — All fields of the Block Header must be verified. KV is complete after the last field of the Block Header is verified.

    • Full KV — For the Form 1040 family, full KV requires verification of all Section 01 fields. For Forms 1040EZ, KV will end after the Received Date. All fields will appear blank and the prompt "TYPE OF ENTITY" will be present. KV behaves like Original Entry and will access the E-EIF if the document requires access. Otherwise, if the Type of Entity is known, the KV EOP will key S, I, P or L. See IRM 3.24.3.1.10.7.1 through IRM 3.24.3.1.10.7.5 for specific instructions for each Type of Entity.

  2. After all required fields have been verified, the message "ALL SECTIONS VERIFIED" will be displayed at the top right of the screen. Press <F9> to exit. The system will display a "CONFIRM APPLICATION EXIT?" message. Press "Y" .

Short Entity KV
  1. Short Entity—

    1. The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.

    2. Verification will continue with the Tax Period.

    Exception:

    If the Name Control is present, the KV EOP must key the Name Control and primary SSN.

Intermediate Entity KV
  1. Intermediate Entity—

    1. The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.

    2. Verification will continue with the street address.

    Exception:

    If the Name Control is present, the KV EOP must key the Name Control and primary SSN.

Partial and Long Entity KV
  1. Partial and Long Entity—

    1. The KV EOP will key the Serial Number.

    2. Verification will continue with the primary Social Security Number.

ISRP Transcription Operation Sheets

  1. The following exhibits contain specific data entry procedures.

  2. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★) in the Field Termination column. MUST ENTER fields will be highlighted in green or yellow on the ISRP screen. See IRM 3.24.37.4.6, ISRP System, General Instructions, for procedures related to MUST ENTER fields.

  3. Certain special characters on the keyboard (non-alphanumeric) may not be entered when processing IMF returns. See "Instructions Column" for individual field entry.

  4. To ensure the appropriate instruction is applied to each return, EOPs should become familiar with all the instructions for each specific field and follow in the order they are presented.

  5. For all Taxpayer Identification Numbers (TINs), refer to IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures, unless otherwise instructed.

  6. If a Name Control is underlined in red, honor that determination of the Name Control.

    1. If the Primary Name Control is underlined in red, follow Entity Determination procedures. If entry of the name line is needed, enter the first caret immediately before the underlined information.

      Note:

      Do not confuse an underlined Spouse Name Control with AIL information.

  7. Dependent name controls may be underlined or edited (including to the left of the name). Honor this determination of the name control.

  8. Some program numbers are used for both current year and prior year documents. If entering from a prior year batch for one of these programs, the EOP is responsible for entering the TAXPR and DATE on all documents, even if these prompts are not programmed as MUST ENTER.

  9. Press <Enter> for any element where no data is present, unless otherwise instructed.

Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control

Block Header Instructions

Note:

On Form 3893, IGNORE the instructions written on Line 14.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6, ISRP System, General Instructions. It cannot be changed.
(2) Block DLN DLN (auto)
★★★★★★
Enter the 11 digits as shown:
  1. Form 813 - from the "Block DLN" box.

  2. Form 1332 - from the "Document Locator No." box.

  3. Form 3893 - from box 2.

    Note:

    If the generated year digit and the year digit in box 12 on the Form 3893 do not agree, press <F1>, Left Arrow, or Up Arrow to overlay the year digit to match the year digit in box 12.

  4. The KV EOP will verify the DLN from the first document of the block.

(3) Batch Number BATCH <Enter>
★★★★★★
Enter the batch number as follows:
  1. Forms 813, Form 1332 - from the Batch Control Number box.

  2. Form 3893 - from box 3.

  3. From the batch transmittal sheet.

(4) Document Count COUNT <Enter>
★★★★★★
Enter the document count as follows:
  1. Forms 813, Form 1332

    1. the circled number.

    2. if a number is not circled, add 1 to the Serial Number of the last document in the block.

  2. Form 3893 - from box 4.

(5) Prejournalized Credit Amount CR <Enter> Enter the amount shown:
  1. Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total" .

  2. Form 3893 - from box 5.

  3. ENTER DOLLARS AND CENTS.

(6) Debit Amount DB <Enter> Press <Enter>.
(7) IRP Year Indicator/Trans. Code TRCODE <Enter> Press <Enter>.
(8) Trans. Date TRDATE <Enter> Press <Enter>.
(9) Master File Tax Code MFT <Enter> Press <Enter>.
(10) Secondary Amount SECAMT <Enter> Press <Enter>.
(11) Source Code SOURCE <Enter> If Form 3893 is attached, enter from box 11 as follows:
  1. R = "Reprocessable" box marked.

  2. N = "Reinput of Unpostable" box marked.

  3. 4 = "SC Reinput" box marked.

  4. No box is marked, refer the document to the Supervisor for a determination.

(12) Year Digit YEAR <Enter> If Form 3893 is attached, enter the digit from box 12 (current year or otherwise). This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(13) Period Code PRIOR YEAR <Enter> Press <Enter>.
(14) RPS Indicator RPS <Enter> Enter "S" if:
  1. Forms 813, 1332 - "RPS" or "RRPS" is annotated or stamped on the form.

  2. Form 3893 - box 13 is marked.

  3. This is a MUST ENTER field for Full Paid Returns, Programs 43210, 44120, or 47140.

Enhanced-Entity Index File

Enhanced-Entity Index File
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last two digits before the hyphen of the DLN from the upper portion of the form.

Example:

XXxxxXXXxxxXX - X

(3) Type of Entity TYPE OF ENTITY <Enter> Always press <Enter>.
(4) Check Digit CD (auto) No entry is required.
(5) Name Control NC <Enter>
★★★★★★
Enter the Name Control for the Primary Taxpayer.
  1. If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.

  2. See IRM 3.24.3.1.10.9 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

(6) Primary SSN SSN (auto)
★★★★★★
Enter the SSN as shown in the "Your social security number" or "Identifying number" box.
  1. If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.

(7) Secondary SSN SSSN <Enter> Enter as follows:
  1. If there is an SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area on Form 1040 or Form 1040A, Form 1040EZ, or Part I, line 1 on Form 1040 PR/SS, enter the SSSN.

Note:

This element is not entered on Form 1040NR and Form 1040NR-EZ.

(8) Address Key ADDRESS KEY <Enter> Enter the first three numeric digits as shown or edited in the address line and the 4th and 5th digits of the ZIP Code.
  1. See IRM 3.24.3.1.10.7.5(2)d for procedures.

(9) Filing Status Code FSC <Enter> Enter as follows:
  1. For Form 1040 and Form 1040A,

    1. The edited number to the left of the 3 "Filing Status" box.

    2. The number by the box that is marked in the " Filing Status" area.

    3. If multiple boxes are marked, enter the largest number.

    4. If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

  2. For Form 1040EZ, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present.

  3. For Form 1040NR,

    1. Enter the number edited to the left of the "Filing Status" boxes.

    2. If not edited, enter "1" .

  4. For Form 1040NR-EZ,

    1. The number edited to the left of the "Filing Status" boxes.

    2. If not edited, enter a "1" if box 1 is marked or a "3" if box 2 is marked.

    3. If no boxes are marked or multiple boxes are marked, enter a "1" .

  5. For Form 1040PR/SS,

    1. Enter the number edited to the left of the "Filing Status" boxes.

    2. If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

Section 01- Form 1040

Form 1040 Instructions

Note:

Presence of the following characters in the Elem. No. Column indicates the prompt will appear for that Type of Entity.
S - Short
I - Intermediate
P - Partial
L - Long

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1)
S, I, P, L
Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2)
S, I, P, L
Serial Number SER# <Enter> Enter the last two digits before the hyphen of the DLN from the upper portion of the form.

Example:

XXxxxXXXxxxXX - X

(3)
S, I, P, L
Type of Entity TYPE OF ENTITY <Enter> Enter Type of Entity: "S" , "L" , or <Enter> for E-EIF.
(4)
S, I
Check Digit CD <Enter> Press <Enter> always.
(5)
S, I
Name Control NC <Enter> Enter the Name Control for the Primary Taxpayer.
  1. If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity.

  2. See IRM 3.24.3.1.10.9 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

(6)
S, I, P, L
Primary SSN SSN (auto)
★★★★★★
Enter the SSN as shown in the "Your social security number" box.
  1. If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity.

(7)
S, I, P, L
Secondary SSN SSSN <Enter> Enter the SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area.
  1. If prompted and no data is present, press <F7> to override.

(8)
P, L
Name NAME1 <Enter> Enter the full name(s) as shown or edited on the return.

Exception:

If it is obvious that the taxpayer has signed their initials between their first and last name, ignore the initials when entering NAME1.

  1. See IRM 3.24.3.1.10.10, IRM 3.24.3.1.11.6.1 and IRM 3.24.37.6.14, ISRP System, General Instructions, for procedures.

(9)
P, L
Additional Information Line AIL <Enter> Enter additional information as underlined or instructed.
  1. Do not enter the caret (<) in the AIL.

  2. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions.

  3. For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions.

  4. For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions.

  5. See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.

(10)
I, L
Street Address ADD <Enter> Enter the address as shown or edited on the return.

Reminder:

If present, enter the apartment number in the "Apt. no." box/area to the right of the street address.

  1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

  2. See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.

(11)
I, L
City/State C/S <Enter> Enter as follows:
  1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

  2. See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated.

  3. Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions.

    Note:

    If entry of city and state is required, the following rules apply:

  4. Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used.

  5. Correct obviously misspelled cities.

  6. Always use standard state abbreviations.

  7. For APO/DPO/FPO procedures, see IRM 3.24.37.6.17.2, ISRP System, General Instructions.

  8. If the city is not present, enter as: /state code then press <Enter>.

  9. If the state is not present, enter as: city/ then press <Enter>.

(12)
I, L
ZIP Code ZIP <Enter> If ZIP Code is not present on the screen, enter the digits shown to the right of the state name.
  1. For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures.

  2. Enter the 5 digit ZIP Code.

  3. Ignore the digits in the ZIP plus four code.

  4. If other than 5 digit, press <Enter> only.

  5. If missing or if any illegible digits, press <Enter> only.

  6. If two or more ZIP Codes are present, press <Enter> only.

(13)
S, I, P, L
Tax Period TAXPR <Enter> Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year.
  1. The programmed calendar year is 2017 or 1712.

  2. Enter the 4 digits shown, underlined, or edited in YYMM format.

  3. If only two digits are underlined, enter those two digits followed by "12" .

  4. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

  5. For Prior Year forms, Program 43112, 43172, 46112, or 46172:

    • This is a MUST ENTER field.

    • If the document is a current year return, enter the current programmed calendar year (1712).

    • If the document does not reflect a Tax Period, fill the field with periods.

(14)
S, I, P, L
Spouse Name Control 2NDNC <Enter> Enter the spouse's Name Control, if present.
  1. Use the spouse's last name in the entity area.

  2. See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.

  3. Enter a period for each illegible character.

  4. If no data is present, press <Enter>.

Exception:

This is a MUST ENTER FIELD if FSC is 2. If prompted and no data is present, press <F7> to override.

(15)
S, I, P, L
PECF Code PECF <Enter>
  1. Enter "1" if one box is marked.

  2. Enter "2" if two boxes are marked.

Note:

Do not enter PECF for tax years 2014 and prior.

(16)
S, I, P, L
Special Processing Codes SPC <Enter> Enter the edited character(s) shown in the right margin between the Secondary SSN and the PECF.
  1. Enter a pound sign (#) for each illegible character.

(17)
S, I, P, L
Filing Status Code FSC <Enter>
★★★★★★
Enter as follows:
  1. The edited number to the left of the 3 "Filing Status" box.

  2. The number by the box that is marked in the "Filing Status" area.

  3. If multiple boxes are marked, enter the largest number.

  4. If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present.

Note:

If FSC is "2" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press <F7> to override the error messages.

(18)
S, I, P, L
Computer Condition Codes CCC <Enter> Enter the edited characters shown in the upper portion of the "Filing Status" area.
  1. Valid characters are alpha A-H and J-Z and numeric 1-9.

    Note:

    If an "O" Code is present for this element, enter an alpha "O" .

  2. Enter a pound sign (#) for each illegible character.

  3. If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.

(19)
S, I, P, L
Received Date DATE <Enter> Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as:
  1. Stamped on the face of the return.

  2. Edited in the area around line 6d.

    Note:

    Do not enter any edited dates from the margin or entity area of the form.

  3. If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element.

  4. If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance.

  5. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

    Note:

    This is a MUST ENTER FIELD for Prior Year returns, Program 43112, 43172, 46112, or 46172, and all other programs if the Julian Date in the Block Header DLN is 155 or greater.

(20)
S, I, P, L
Exemptions EXEMP <Enter> Enter the 2 digits shown on the second and third lines of the Exemptions area. (The second and third lines are preceded with a bold black dot.)
  1. If the second line contains a digit but the third line is blank, enter the digit only. Never end this field with a zero.

  2. If the second line is blank but the third line contains a digit, enter a zero for the second line followed by the digit on the third line.

  3. If a "0" (zero) precedes one of the digits on either line, do not enter the zero.

  4. If either line is more than 9, illegible, or invalid, press <Enter> only.

  5. If no data is present on the second and third lines, press <Enter> only.

(21)
S, I, P, L
Exemption/EIC/Overflow E/O <Enter> Enter the digits edited in the right margin of the Exemptions area. Never end this field with a zero.
  1. If any digit is illegible, press <Enter> only.

(22)
S, I, P, L
Dependent Status Indicator DSI <Enter> Enter the "1" , if edited, directly above the Child Tax Credit Indicator, Column (4).
(23)
S, I, P, L
First Dependent Name Control NC1 <Enter> Enter the Name Control for the first dependent entry as shown or edited from line 6c.

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor.

Note:

If an edited "X" appears to the left of the name, do not enter any information for that Name Control.

  1. This is a MUST ENTER field if "EXEMP" contains an entry.

  2. If no data is present, press <F7> to override.

(24)
S, I, P, L
First Dependent SSN SSN1 <Enter> Enter the SSN for the first dependent entry. The Name Control need not be present.
  1. This is a MUST ENTER field if "EXEMP" contains an entry.

  2. If no data is present, press <F7> to override.

(25)
S, I, P, L
Child Tax Credit Indicator 1 C(4)1 <Enter> Enter a "1" if the checkbox on line 6c(4) relating to the first dependent entry is marked. The Name Control or SSN need not be present.
  1. This is a MUST ENTER field if NC1 or SSN1 contains an entry.

  2. If no data is present, press <F7> to override.

Note:

Do not enter child tax credit indicator for tax years 1997 and prior.

(26)
S, I, P, L
Second Dependent Name Control NC2 <Enter> Enter the Name Control for the second dependent entry as shown or edited from line 6c.

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor.

Note:

If an edited "X" appears to the left of the name, do not enter any information for that Name Control.

(27)
S, I, P, L
Second Dependent SSN SSN2 <Enter> Enter the SSN for the second dependent entry. The Name Control need not be present.
(28)
S, I, P, L
Child Tax Credit Indicator 2 C(4)2 <Enter> Enter a "1" if the checkbox on line 6c(4) relating to the second dependent entry is marked. The Name Control or SSN need not be present.
  1. This is a MUST ENTER field if NC2 or SSN2 contains an entry.

  2. If no data is present, press <F7> to override.

Note:

Do not enter child tax credit indicator for tax years 1997 and prior.

(29)
S, I, P, L
Third Dependent Name Control NC3 <Enter> Enter the Name Control for the third dependent entry as shown or edited from line 6c.

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor.

Note:

If an edited "X" appears to the left of the name, do not enter any information for that Name Control.

(30)
S, I, P, L
Third Dependent SSN SSN3 <Enter> Enter the SSN for the third dependent entry. The Name Control need not be present.
(31)
S, I, P, L
Child Tax Credit Indicator 3 C(4)3 <Enter> Enter a "1" if the checkbox on line 6c(4) relating to the third dependent entry is marked. The Name Control or SSN need not be present.
  1. This is a MUST ENTER field if NC3 or SSN3 contains an entry.

  2. If no data is present, press <F7> to override.

Note:

Do not enter child tax credit indicator for tax years 1997 and prior.

(32)
S, I, P, L
Fourth Dependent Name Control NC4 <Enter> Enter the Name Control for the fourth dependent entry as shown or edited from line 6c.

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor.

Note:

If an edited "X" appears to the left of the name, do not enter any information for that Name Control.

(33)
S, I, P, L
Fourth Dependent SSN SSN4 <Enter> Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(34)
S, I, P, L
Child Tax Credit Indicator 4 C(4)4 <Enter> Enter a "1" if the checkbox on line 6c(4) relating to the fourth dependent entry is marked. The Name Control or SSN need not be present.
  1. This is a MUST ENTER field if NC4 or SSN4 contains an entry.

  2. If no data is present, press <F7> to override.

Note:

Do not enter child tax credit indicator for tax years 1997 and prior.

(35)
S, I, P, L
Return Processing Code RPC <Enter>
★★★★★★
Enter the edited characters shown in the right margin of line 22.
  1. Valid characters are alpha A-Z and numeric 1-9.

  2. Enter a pound sign (#) for each illegible character.

  3. If no data is present, press <F7> to override.

(36)
S, I, P, L
ERS Action Code ACT C <Enter> Enter the 3 edited digits shown in the bottom center margin.
  1. If Action Code is in the "600" series and the return is a non-remittance, end the document after this element.

  2. If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance.

  3. If illegible or less than three digits, press <Enter>.

  4. If multiple Action Codes apply, enter the highest number.

  5. AUSPC only - DO NOT enter Action Code 651, even if edited.

(37)
S, I, P, L
Audit Code AUD C <Enter> Enter the edited characters shown in the bottom right margin.
  1. Enter a pound sign (#) for each illegible character.

Section 02 - Form 1040 — Form 3471, Edit Sheet

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Section 02 will NOT be prompted. If data is present for Section 02, overlay "03" with "02" .
(2) Unallowable Code 1 CD1 <Enter> Enter the two-digit code from line 1.
(3) Unallowable Amount 1 AMT1 $ <Enter> Enter the amount from line 1.
(4) Unallowable Code 2 CD2 <Enter> Enter the two digit code from line 2.
(5) Unallowable Amount 2 AMT2 $ <Enter> Enter the amount from line 2.
(6) Unallowable Code 3 CD3 <Enter> Enter the two-digit code from line 3.
(7) Unallowable Amount 3 AMT3 $ <Enter> Enter the amount from line 3.
(8) Return Processed Date RPD <Enter> Enter the date from line 4 in MMDDYY format.

Exception:

If multiple Forms 3471 are attached with different RPD dates, fill the field with periods.

  1. See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures.

(9) Late Filing Code LATE <Enter> Enter the code from line 6.
(10) Pre-Delinquent Penalty DEL-P $ <Enter> Enter the amount from line 7.
(11) Form 4563 Indicator 4563 <Enter> Enter the digit from line 8.
(12) ID Number Penalty ID-P <Enter> Enter the digits from line 11.

Section 03 - Form 1040, Page 1

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" always.
(2) Wages LN7 $ <Enter> Enter the amount from line 7.
(3) Interest L8A $ <Enter>
MINUS (-)
Enter the amount from line 8a.
(4) Tax Exempt Interest L8B $ <Enter> Enter the amount from line 8b.
(5) Ordinary Dividends L9A $ <Enter> Enter the amount from line 9a.
(6) Qualified Dividends L9B $ <Enter> Enter the amount from line 9b.
(7) Taxable Refunds L10 $ <Enter> Enter the amount from line 10.
(8) Alimony Received L11 $ <Enter> Enter the amount from line 11.
(9) Schedule C Profit/Loss L12 $ <Enter>
MINUS (-)
Enter the amount from line 12.
(10) Schedule D Profit/Loss L13 $ <Enter>
MINUS (-)
Enter the amount from line 13.
(11) Other Gains/Loss L14 $ <Enter>
MINUS (-)
Enter the amount from line 14.
(12) IRA Distribution 15A $ <Enter> Enter the amount from line 15a.
(13) Taxable IRA 15B $ <Enter> Enter the amount from line 15b.
(14) Pensions and Annuities 16A $ <Enter> Enter the amount from line 16a.
(15) Taxable Pensions and Annuities 16B $ <Enter> Enter the amount from line 16b.
(16) Schedule E Profit/Loss L17 $ <Enter>
MINUS (-)
Enter the amount from line 17.
(17) Combined Schedule F Profit/Loss L18 $ <Enter>
MINUS (-)
Enter the amount from line 18.
(18) Unemployment Compensation L19 $ <Enter> Enter the amount from line 19.
(19) Gross Social Security 20A $ <Enter> Enter the amount from line 20a.
(20) Taxable Social Security 20B $ <Enter> Enter the amount from line 20b.
(21) Other Income L21 $ <Enter>
MINUS (-)
Enter the amount from line 21.
(22) Total Income L22 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 22.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

(23) Form 982 Indicator 982 <Enter> Enter the edited "1" from the dotted portion of line 23, if present.
(24) Educator Expenses
 
L23 $ <Enter> Enter the amount from line 23.
(25) Business Expenses/Certain Reservists/etc. L24 $ <Enter> Enter the amount from line 24.
(26) Health Savings Account Deduction L25 $ <Enter> Enter the amount from line 25.
(27) Moving Expenses L26 $ <Enter> Enter the amount from line 26.
(28) Deduction for SE Tax L27 $ <Enter> Enter the amount from line 27.
(29) SEP/SIMPLE Payments L28 $ <Enter> Enter the amount from line 28.
(30) SE Health Insurance L29 $ <Enter> Enter the amount from line 29.
(31) Early Withdrawal Penalty L30 $ <Enter> Enter the amount from line 30.
(32) Alimony SSN 31BSSN <Enter> Enter the SSN from line 31b.
(33) Alimony Paid 31A $ <Enter> Enter the amount from line 31a.
(34) IRA Deduction L32 $ <Enter> Enter the amount from line 32.
(35) Student Loan Interest Deduction L33 $ <Enter> Enter the amount from line 33.
(36) Reserved L34 $ <Enter> Enter the amount from line 34.
(37) Domestic Production Activities Deduction L35 $ <Enter> Enter the amount from line 35.
(38) Medical Savings Account 35SPACE $ <Enter> Enter the edited amount identified as MSA from the open space above line 36.
(39) Other Adjustments 36… $ <Enter> Enter the amount present or edited from the dotted portion of line 36.
(40) Total Adjustments L36 $ <Enter> Enter the amount from line 36.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

  3. This becomes a MUST ENTER FIELD if any of lines 23 through 36... contain entries.

(41) Adjusted Gross Income L37 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 37.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

Section 04 - Form 1040, Page 2

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "04" always.
(2) Age/Blind Indicator 39A BX <Enter>
  1. Enter the check boxes from line 39a in the following order:

    1. You were born...

    2. Blind

    3. Spouse was born...

    4. Blind

  2. Enter a "1" if the box is marked.

  3. If blank, enter a "0" (zero) only if there is a mark in any of the remaining boxes.

    Note:

    Never end this field with a zero.

  4. See IRM 3.24.3.1.10.13 for specific examples.

(3) Taxable Income L43 $ <Enter> Enter the amount from line 43. If the taxpayer has indicated a minus, press <Enter> only.

Note:

If the only entry for Section 04 is a negative amount on line 43, omit the section.

(4) Tentative Tax (8814/4972) L44 $ <Enter> Enter the amount from line 44.
(5) Alternative Minimum Tax L45 $ <Enter> Enter the amount from line 45.
(6) Excess Advance Premium Tax Credit L46 $ <Enter> Enter the amount from line 46.
(7) Foreign Tax Credit L48 $ <Enter> Enter the amount from line 48.
(8) Credit for Child and Dependent Care L49 $ <Enter> Enter the amount from line 49.
(9) Education Credits L50 $ <Enter> Enter the amount from line 50.
(10) Retirement Savings Contributions Credit L51 $ <Enter> Enter the amount from line 51.
(11) Child Tax Credit L52 $ <Enter> Enter the amount from line 52.
(12) Residential Energy Credit L53 $ <Enter> Enter the amount from line 53.
(13) Other Credits L54 $ <Enter> Enter the amount from line 54.
(14) Form 3800 54"A" RT $ <Enter> Enter the edited amount identified as 54A from the open space above line 55.
(15) Form 8801 54"B" RT $ <Enter> Enter the edited amount identified as 54B from the open space above line 55.
(16) Credit for the Elderly 54"C" RT $ <Enter> Enter the edited amount identified as 54C from the open space above line 55.
(17) Total Credits L55 $ <Enter> Enter the amount from line 55.

Note:

This becomes a MUST ENTER field if any of the lines 48 through 54"C" RT have an entry.

(18) Combined SE Tax L57 $ <Enter> Enter the amount from line 57.
(19) Unreported Social Security & Medicare Tax (4137/8919) L58 $ <Enter> Enter the amount from line 58.
(20) Tax on Qualified Retirement IRAs—F5329 L59 $ <Enter> Enter the amount from line 59.
(21) Schedule H, line 26 60A $ <Enter> Enter the amount from line 60A.
(22) Form 5405 60B $ <Enter> Enter the amount from line 60B.
(23) Health Care Responsibility Checkbox L61CKBX <Enter>
★★★★★★
  1. Enter a "1" if the box on line 61 is marked.

  2. Enter a "0" if the box on line 61 is not marked and there are other entries for this section.

(24) Health Care Responsibility Penalty Amount L61 $ <Enter> Enter the amount from line 61.
(25) UT Tax 62C $ <Enter> Enter the edited amount identified as 62C from the area to the left of line 62.
(26) Other Taxes L62 $ <Enter> Enter the amount from line 62.
(27) Total Tax L63 <Enter>
★★★★★★
Enter the amount from line 63. ENTER DOLLARS AND CENTS.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

Section 05 - Form 1040, Page 2

Note:

ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "05" always.
(2) Withholding Tax L64 <Enter>
★★★★★★
Enter the amount from line 64.
(3) Estimated Tax Credits L65 <Enter> Enter the amount from line 65.
(4) Earned Income Credit 66A <Enter> Enter the amount from line 66a.
  1. If "888" is edited on the line, enter as dollars and cents (888.00).

(5) Nontaxable Combat Pay Election 66B <Enter> Enter the amount from line 66b.
(6) Additional Child Tax Credit L67 <Enter> Enter the amount from line 67.
(7) Education Credits L68 <Enter> Enter the amount from line 68.
(8) Net Premium Tax Credit Amount L69 <Enter> Enter the amount from line 69.
(9) Amount Paid with Extension L70 <Enter> Enter the amount from line 70.
(10) Excess (FICA) SST L71 <Enter> Enter the amount from line 71.
(11) Fuel Tax Credit L72 <Enter> Enter the amount from line 72.
(12) Other Credits L73 <Enter> Enter the amount from line 73.
(13) Form 2439 73"A" RT <Enter> Enter the edited amount identified as 73A from the open space above line 74.
(14) Total Payments L74 <Enter>
★★★★★★
Enter the amount from line 74.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

(15) Refund Amount 76A <Enter>
MINUS (-)
Enter the amount from line 76a.
  1. Press <Enter> if:

    • the words "Do Not Refund" or variation are present in the refund area.

    • the amount on line 76a is "Xed" and not corrected.

    • the form line has been marked through and not corrected.

  2. If lines 76a, 77, and 78 have no entries, but there is an amount on line 75, enter line 75 amount for this field.

  3. If no data is present, press <Enter>.

Note:

The amount on this line appears as a negative always.

Caution:

If the refund is $1 million or more, enter Action Code 341.

(16) ES Credit Elect L77 <Enter>
★★★★★★
Enter the amount from line 77.
(17) Amount You Owe L78 <Enter>
★★★★★★
Enter the amount from line 78.

Exception:

If the amount is the same as Element (28), Remittance, enter a "0" (zero) only and press <Enter>.

(18) Pre-Determined ES Penalty L79 <Enter>
★★★★★★
Enter the amount from line 79.
(19) Third Party Designee Checkbox 3Y/N <Enter> If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information.
  1. In all other cases, press <Enter> and do not enter any of the Third Party information.

    Note:

    Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.

  2. Do not enter the checkbox for tax years 2000 and prior.

(20) Third Party Designee Name 3NAME <Enter> Enter as shown in the Third Party Designee area.
  1. A-Z, 0–9, and blanks are valid.

  2. Space for illegible or special characters.

    Exception:

    Do not space for apostrophes.

  3. Do not enter the words "Preparer" , Prep, "Self-Prepared" , or any phrases or variations of "Preparer" .

  4. Do not enter relationship titles such as father, sister, etc.

  5. Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (d).

(21) Third Party Designee ID# 3ID# <Enter> Enter the Personal Identification Number in the Third Party Designee area.
  1. A-Z, 0–9, and blanks are valid.

  2. Ignore special characters.

  3. Space for illegible characters.

  4. Enter up to 9 characters.

  5. Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.

(22) E-File Mandate Waiver Indicator, Form 8948 E-WAIV <Enter> Enter the edited digit to the right of the Daytime phone number box.
  1. If multiple digits are edited, enter the first digit.

  2. Press <Enter> for an illegible digit.

(23) Identity Theft Personal Identification Number IDEN# <Enter> Enter the six numerics from the Identity Protection PIN box.
  1. If illegible or other than six numerics, press <Enter>.

(24) Preparer's Code CODE <Enter> Enter the edited letter to the right of the EIN.
(25) Preparer TIN PTIN <Enter> Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits.
  1. If the "P" or "S" is followed by the letter(s) "O" , consider the letter "O" to be a zero (0).

  2. See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.

(26) Firm's EIN EIN <Enter> Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area.
  1. See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.

(27) Preparer's Telephone # TEL# <Enter> Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area.
  1. A-Z and 0-9 are valid.

  2. If two telephone numbers are present, enter the first 10 characters of the first complete telephone number.

  3. Ignore special characters and blanks.

  4. Disregard a leading "1" or "011" , hyphens, and parentheses.

  5. Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.

(28) Remittance RMT <Enter> This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry.
  1. Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area.

  2. Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green.

  3. If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero).

  4. If an edited return is attached to the front of an original return, enter the Remittance amount from the original return.

  5. If the amount is illegible, use the Form 813 amount for this Serial Number.

  6. If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Section 06 - Form 1040

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "06" always.
See IRM 3.24.3.1.10.14 for specific examples.
(2) Routing Transit Number RTN <Enter> Enter up to 9 digits of the RTN from line 76b.
  1. Ignore excess digits, alphas, blanks, or special characters shown.

  2. Press <Enter> if:

    • the RTN is not present and there is other data to be entered for this section.

    • an illegible character is present in either the RTN or DAN.

    • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN.

    • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.

(3) Depositor Account Number DAN <Enter>
★★★★★★
Enter the alpha/numeric Account Number from line 76d.
  1. Only alphas, numerics, and hyphens (-) are valid.

  2. Enter hyphens (-) where shown.

  3. Ignore any blanks or other special characters shown.

  4. Enter a single period and press <Enter> if:

    • the DAN is not present and there is other data to be entered for this section.

    • an illegible character is present in either the RTN or DAN.

    • one or more characters have been altered, white-out, or marked through in either the RTN or DAN.

    • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN.

  5. If more than 17 characters, enter a pound sign (#) in the last position.

(4) DAN For Verification DAN <Enter>
★★★★★★
Enter the DAN again for verification.
  1. If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.

  2. "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.

(5) Type of Depositor Account TYPE <Enter> Enter the "S" or "C" that represents the box marked for Savings or Checking from line 76c.

Exception:

If entering a "blank" section, press <Enter>. See IRM 3.24.3.1.10.14.

  1. If both boxes are marked, press <Enter>.

  2. If neither box is marked, press <Enter>.

  3. If only the TYPE box is marked, press <Enter> to enter a blank section.

Note:

When <Enter> is pressed, the system generates a "C" .

Section 07 - Form 1040 — Schedule A

Note:

Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "07" always.

Note:

Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.

(2) Medical and Dental Expenses LN1 $ <Enter> Enter the amount from line 1.
(3) Multiply Line 2... LN3 $ <Enter> Enter the amount from line 3.
(4) Total Medical LN4 $ <Enter> Enter the amount from line 4.
(5) State and Local Income Taxes LN5 $ <Enter> Enter the amount from line 5.
(6) Line 5 Checkbox 5CKBX <Enter>
  1. Enter a "1" if box a is marked.

  2. Enter a "2" if box b or both boxes are marked.

(7) Real Estate Tax LN6 $ <Enter> Enter the amount from line 6.
(8) Personal Property Taxes LN7 $ <Enter> Enter the amount from line 7.
(9) Other Taxes LN8 $ <Enter> Enter the amount from line 8.
(10) Total Tax LN9 $ <Enter> Enter the amount from line 9.
(11) Home Mortgage Interest L10 $ <Enter> Enter the amount from line 10.
(12) Home Mortgage Paid to Individual L11 $ <Enter> Enter the amount from line 11.
(13) Deductible Points L12 $ <Enter> Enter the amount from line 12.
(14) Qualified Mortgage Insurance Premiums L13 $ <Enter> Enter the amount from line 13.
(15) Investment Interest L14 $ <Enter> Enter the amount from line 14.
(16) Total Interest Expense L15 $ <Enter> Enter the amount from line 15.
(17) Gifts by Cash or Check L16 $ <Enter> Enter the amount from line 16.
(18) Other Contributions L17 $ <Enter> Enter the amount from line 17.
(19) Carryover Contributions L18 $ <Enter> Enter the amount from line 18.
(20) Total Contributions L19 $ <Enter> Enter the amount from line 19.
(21) Casualty/Theft Loss L20 $ <Enter> Enter the amount from line 20.
(22) Unreimbursed Employee Expenses L21 $ <Enter> Enter the amount from line 21.
(23) Gross Miscellaneous Deductions L24 $ <Enter> Enter the amount from line 24.
(24) Net Miscellaneous Deductions L27 $ <Enter> Enter the amount from line 27.
(25) Other Miscellaneous Deductions L28 $ <Enter> Enter the amount from line 28.
(26) Total Itemized Deductions L29 $ <Enter>
★★★★★★
Enter the amount from line 29.
  1. If the Zero Balance Error Message appears, sight verify raised boxes.

  2. See IRM 3.24.3.1.11.1 for correction procedures.

(27) Elect to Itemize Checkbox 30CKBX <Enter> Enter a "1" if the checkbox at the end of line 30 is marked.

Section 08 - Form 1040 — Schedule B

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Section 08 will not be prompted. If data is present for Section 08, overlay with "08" .
(2) Schedule B Interest 2… $ <Enter> Enter the amount edited to the immediate left of line 2.
(3) Excludable Savings Bond Interest LN3 $ <Enter> Enter the amount from line 3.
(4) Schedule B Dividends 6… $ <Enter> Enter the amount edited above the instructions for line 6.
(5) Foreign Accounts Indicator 7A1 <Enter> Enter the Yes/No checkboxes from the first question on line 7a as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

Note:

The taxpayer may mark in the gray area of the boxes.

(6) FinCEN Form 114 Required Code 7A2 <Enter> Enter the Yes/No checkboxes from the second question on line 7a as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

Note:

The taxpayer may mark in the gray area of the boxes.

Sections 09, 10 and 11 - Form 1040 — Schedule C/Schedule C-EZ

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter as follows:
  1. "09" for 1st Schedule C or C-EZ.

  2. "10" for 2nd Schedule C or C-EZ.

  3. "11" for 3rd Schedule C or C-EZ.

Note:

For Schedule C–EZ, only Elements (2) through (6), (9) through (12), and (29), are to be entered.

Note:

If only the RISK is to be entered, DO NOT ENTER THE SECTION.

(2) SSN SSN <Enter> Enter the SSN from the SSN box.
(3) Principal Business or Profession LNA <Enter> Enter up to 20 characters as shown on line A. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

An address, "N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(4) NAICS Code LNB <Enter> Enter the numeric digits, including zeros, from line B.
  1. If more than 6 digits are present, press <Enter>.

  2. If more than one code is present, enter the first code listed.

  3. If 6 or fewer digits are present, enter digits and press <Enter>.

  4. If there are any illegible characters, press <Enter>.

(5) Business Name LNC <Enter> Enter up to 20 characters as shown on line C. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

An address, "N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(6) E. I. Number LND <Enter> Enter the EIN from the Employer ID Number box, line D.
(7) Accounting Method Code LNF <Enter> Enter a "1" , "2" , or "3" representing the box marked on line F.
  1. If more than one box is marked, press <Enter> only.

  2. Do not enter for Schedule C-EZ.

(8) The First Schedule C Filed LNH <Enter> Enter a "1" if the box on line H is marked.
(9) Schedule C 1099 Required LNI/LNF <Enter> Enter the Yes/No checkboxes from line I as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

  3. Schedule C-EZ enter from line F.

(10) Schedule C 1099 Filed LNJ/LNG <Enter> Enter the Yes/No checkboxes from line J as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

  3. Schedule C-EZ enter from line G.

(11) Statutory Employee Indicator 1BX <Enter> Enter a "1" if the box on line 1 is marked.
(12) Gross Receipts/Gross Income LN1 $ <Enter> Enter the amount from line 1.
  1. Schedule C-EZ — after entering this element, press <F6>. The system will take you to Prompt 28/2, "Total Expenses" for entry.

(13) Returns & Allowances LN2 $ <Enter> Enter the amount from line 2. Do not enter for Schedule C-EZ.
(14) Total Gross Receipts LN3 $ <Enter> Enter the amount from line 3. Do not enter for Schedule C-EZ.
(15) Cost of Goods Sold LN4 $ <Enter> Enter the amount from line 4.
(16) Other Income LN6 $ <Enter>
MINUS (-)
Enter the amount from line 6.
(17) Car/Truck Expense LN9 $ <Enter> Enter the amount from line 9.
(18) Depreciation L13 $ <Enter> Enter the amount from line 13.
(19) Insurance L15 $ <Enter> Enter the amount from line 15.
(20) Mortgage Interest 16A $ <Enter> Enter the amount from line 16a.
(21) Legal & Professional Services L17 $ <Enter> Enter the amount from line 17.
(22) Office Expenses L18 $ <Enter> Enter the amount from line 18.
(23) Repairs & Maintenance L21 $ <Enter> Enter the amount from line 21.
(24) Travel 24A $ <Enter> Enter the amount from line 24a.
(25) Net Meals and Entertainment 24B $ <Enter> Enter the amount from line 24b.
(26) Utilities L25 $ <Enter> Enter the amount from line 25.
(27) Schedule C Wages L26 $ <Enter> Enter the amount from line 26.
(28) Other Expenses 27A $ <Enter> Enter the amount from line 27a.
(29) Total Expenses 28/2 $ <Enter>
★★★★★★
Enter the amount from line 28.
  1. Schedule C-EZ — enter from line 2.

(30) Expenses for Business Use of Home L30 $ <Enter> Enter the amount from line 30.
(31) At Risk Indicator RISK <Enter> Always enter as follows:
  1. If line 32a checkbox is marked, enter a "1" .

  2. If line 32b checkbox or if both checkboxes are marked, enter a "2" .

  3. If no checkboxes are marked, enter a "3" .

  4. For Schedule C-EZ, always press <Enter>.

Note:

This is a MUST ENTER field if either Element (7) or (13) have an entry.

(32) Inventory at Beginning of Year L35 $ <Enter> Enter the amount from line 35.
(33) Inventory at End of Year L41 $ <Enter> Enter the amount from line 41.

Section 12 - Form 1040 — Schedule D

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "12" always.
(2) Short Term 1A Sales Price L1A(D) $ <Enter> Enter the amount from line 1a, Column (d).
(3) Short Term 1A Cost Amount L1A(E) $ <Enter> Enter the amount from line 1a, Column (e).
(4) Short Term 1B Sales Price L1B(D) $ <Enter> Enter the amount from line 1b, Column (d).
(5) Short Term 1B Cost Amount L1B(E) $ <Enter> Enter the amount from line 1b, Column (e).
(6) Short Term 1B Adjustments L1B(G) $ <Enter>
MINUS (-)
Enter the amount from line 1b, Column (g).
(7) Short Term 2 Sales Price L2(D) $ <Enter> Enter the amount from line 2, Column (d).
(8) Short Term 2 Cost Amount L2(E) $ <Enter> Enter the amount from line 2, Column (e).
(9) Short Term 2 Adjustments L2(G) $ <Enter>
MINUS (-)
Enter the amount from line 2, Column (g).
(10) Short Term 3 Sales Price L3(D) $ <Enter> Enter the amount from line 3, Column (d).
(11) Short Term 3 Cost Amount L3(E) $ <Enter> Enter the amount from line 3, Column (e).
(12) Short Term 3 Adjustments L3(G) $ <Enter>
MINUS (-)
Enter the amount from line 3, Column (g).
(13) Short Term Schedule K-1 Gain/Loss LN5 $ <Enter>
MINUS (-)
Enter the amount from line 5, Column (h).
(14) Net Short-Term Gain/ Loss LN7 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 7, Column (h).
(15) Long Term 1A Sales Price L8A(D) $ <Enter> Enter the amount from line 8a, Column (d).
(16) Long Term 1A Cost Amount L8A(E) $ <Enter> Enter the amount from line 8a, Column (e).
(17) Long Term 1B Sales Price L8B(D) $ <Enter> Enter the amount from line 8b, Column (d).
(18) Long Term 1B Cost Amount L8B(E) $ <Enter> Enter the amount from line 8b, Column (e).
(19) Long Term 1B Adjustments L8B(G) $ <Enter>
MINUS (-)
Enter the amount from line 8b, Column (g).
(20) Long Term 2 Sales Price L9(D) $ <Enter> Enter the amount from line 9, Column (d).
(21) Long Term 2 Cost Amount L9(E) $ <Enter> Enter the amount from line 9, Column (e).
(22) Long Term 2 Adjustments L9(G) $ <Enter>
MINUS (-)
Enter the amount from line 9, Column (g).
(23) Long Term 3 Sales Price L10(D) $ <Enter> Enter the amount from line 10, Column (d).
(24) Long Term 3 Cost Amount L10(E) $ <Enter> Enter the amount from line 10, Column (e).
(25) Long Term 3 Adjustments L10(G) $ <Enter>
MINUS (-)
Enter the amount from line 10, Column (g).
(26) Long Term Schedule K-1 Gain/Loss L12 $ <Enter>
MINUS (-)
Enter the amount from line 12, Column (h).
(27) Capital Gain Distributions L13 $ <Enter> Enter the amount from line 13, Column (h).
(28) Net Long-Term Gain/ Loss L15 $ <Enter>
MINUS (-)
Enter the amount from line 15, Column (h).
(29) 28% Rate Gain L18 $ <Enter> Enter the amount from line 18.
(30) Unrecaptured Section 1250 Gain L19 $ <Enter> Enter the amount from line 19.

Section 13 - Form 1040 — Schedule E

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "13" always.
(2) Schedule E Form 1099 Required LNA <Enter> Enter the Yes/No checkboxes from line A as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

Note:

Do not enter LNA for tax years 2010 and prior.

(3) Schedule E Form 1099 Required LNB <Enter> Enter the Yes/No checkboxes from line B as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

Note:

Do not enter LNB for tax years 2010 and prior.

(4) Repairs, Column A 14A $ <Enter> Enter the amount from line 14, Column A.
(5) Repairs, Column B 14B $ <Enter> Enter the amount from line 14, Column B.
(6) Repairs, Column C 14C $ <Enter> Enter the amount from line 14, Column C.
(7) Total Rental Income Reported 23A $ <Enter> Enter the amount from line 23a.

Note:

Do not enter 23A $ for tax years 2010 and prior.

(8) Total Royalty Income Reported 23B $ <Enter> Enter the amount from line 23b.

Note:

Do not enter 23B $ for tax years 2010 and prior.

(9) Total Mortgage Interest 23C $ <Enter> Enter the amount from line 23c.

Note:

Do not enter 23C $ for tax years 2010 and prior.

(10) Total Rental Depreciation 23D $ <Enter> Enter the amount from line 23d.
(11) Gross Total Expenses 23E $ <Enter> Enter the amount from line 23e.
(12) Rental and Royalty Income L24 $ <Enter>
★★★★★★
Enter the amount from line 24.
(13) Rental and Royalty Loss L25 $ <Enter> Enter the amount from line 25.
(14) Passive Losses Not Reported on Form 8582 YES/NO 27CKBX <Enter>
★★★★★★
Enter the Yes/No checkboxes from line 27 as follows:
  1. "1" if the Yes box is marked or if both the Yes and No boxes are marked.

  2. "2" if the No box is marked.

  3. "0" (zero) if neither box is marked and other entries are present on the form.

(15) Partnership/Corporation Passive Income 29AG $ <Enter> Enter the amount from line 29a, Column (g).
(16) Partnership/Corporation Non Passive Income 29AJ $ <Enter> Enter the amount from line 29a, Column (j).
(17) Partnership/Corporation Passive Loss 29BF $ <Enter> Enter the amount from line 29b, Column (f).
(18) Partnership/Corporation Non Passive Loss 29BH $ <Enter> Enter the amount from line 29b, Column (h).
(19) Partnership/Corporation Income L30 $ <Enter>
★★★★★★
Enter the amount from line 30.
(20) Partnership/Corporation Loss L31 $ <Enter> Enter the amount from line 31.
(21) Estate/Trust Passive Income 34AD $ <Enter> Enter the amount from line 34a, Column (d).
(22) Estate/Trust Passive Loss 34BC $ <Enter> Enter the amount from line 34b, Column (c).
(23) Estate/Trust Income L35 $ <Enter> Enter the amount from line 35.
(24) Estate/Trust Loss L36 $ <Enter> Enter the amount from line 36.
(25) K–1 ES Payment Indicator 37… <Enter> Enter a "1" if the words "K–1 ES Payment" , "ES Payment Claimed" , or other variation is present on the dotted portion of line 37.
(26) REMICs L39 $ <Enter>
MINUS (-)
Enter the amount from line 39.
(27) Net Farm Rent Income/Loss L40 $ <Enter>
MINUS (-)
Enter the amount from line 40.
(28) Total Farm and Fishing Income L42 $ <Enter> Enter the amount from line 42.
(29) Reconciliation for Real Estate Professionals L43 $ <Enter> Enter the amount from line 43.

Sections 14 and 15 - Form 1040 — Schedule F

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter as follows:
  1. "14" for 1st Schedule F.

  2. "15" for 2nd Schedule F.

Note:

If only the RISK is to be entered, DO NOT ENTER THE SECTION.

(2) NAICS Code LNB <Enter> Enter the numeric digits, including zeros, from line B.
  1. If more than 6 digits are present, press <Enter>.

  2. If more than one code is present, enter the first code listed.

  3. If 6 or fewer digits are present, enter digits and press <Enter>.

  4. If there are any illegible characters, press <Enter>.

(3) E. I. Number LND <Enter> Enter the EIN from the Employer ID Number box, line D.
(4) Schedule F Form 1099 Required LNF <Enter> Enter the Yes/No checkboxes from line F as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(5) Schedule F Form 1099 Filed LNG <Enter> Enter the Yes/No checkboxes from line G as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(6) Cost or Other Basis L1B $ <Enter> Enter the amount from line 1b.
(7) Products Raised Sales LN2 $ <Enter> Enter the amount from line 2.
(8) Cooperative Distributions L3A $ <Enter> Enter the amount from line 3a.
(9) Taxable Cooperative Distributions—Cash L3B $ <Enter> Enter the amount from line 3b.
(10) Agriculture Program Payments—Cash L4A $ <Enter> Enter the amount from line 4a.
(11) Taxable Agricultural Program Payments—Cash L4B $ <Enter> Enter the amount from line 4b.
(12) CCC Loans Forfeited L5B $ <Enter> Enter the amount from line 5b.
(13) Gross Crop Insurance- Cash L6A $ <Enter> Enter the amount from line 6a.
(14) Taxable Crop Insurance- Cash L6B $ <Enter> Enter the amount from line 6b.
(15) Custom Hire Income LN7 $ <Enter> Enter the amount from line 7.
(16) Gross Income LN9 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 9.
(17) Custom Hire Expense L13 $ <Enter> Enter the amount from line 13.
(18) Gasoline Fuel Oil L19 $ <Enter> Enter the amount from line 19.
(19) Mortgage Interest 21A $ <Enter> Enter the amount from line 21a.
(20) Repairs & Maintenance L25 $ <Enter> Enter the amount from line 25.
(21) Supplies Purchased L28 $ <Enter> Enter the amount from line 28.
(22) Total Farm Expense L33 $ <Enter>
★★★★★★
Enter the amount from line 33.
(23) At Risk Indicator RISK <Enter>
★★★★★★
Always enter as follows:
  1. If line 36a checkbox is marked, enter a "1" .

  2. If line 36b checkbox or if both checkboxes are marked, enter a "2" .

  3. If no checkboxes are marked, enter a "3" .

(24) Cooperative Distributions 38A $ <Enter> Enter the amount from line 38a.
(25) Cooperative Distributions—Taxable Amount 38B $ <Enter> Enter the amount from line 38b.
(26) Agricultural Program Payments 39A $ <Enter> Enter the amount from line 39a.
(27) CCC Loans Forfeited 40B $ <Enter> Enter the amount from line 40b.
(28) Total Income L44 $ <Enter> Enter the amount from line 44.
(29) Gross Income L50 $ <Enter>
MINUS (-)
Enter the amount from line 50.

Section 16 - Form 1040 — Schedule R

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "16" always.
(2) Filing Status Age Indicator BOX 1–9 <Enter> Enter the digit of the box marked in Part I.
  1. If no box is marked, press <Enter>.

  2. If more than one box is marked, press <Enter>.

Note:

The system generates a "0" (zero) when you press <Enter> only.

(3) Taxable Disability Income L11 $ <Enter> Enter the amount from line 11.
(4) Other Pension or Annuities 13C $ <Enter> Enter the amount from line 13c.

Sections 17 and 18 - Form 1040 — Schedule SE

1. When there are multiple Schedule SEs completed with the SAME SSN (i.e., both Section A (Short Schedule SE) and Section B (Long Schedule SE), two Sections As, or two Section Bs),

  1. And one schedule does not contain transcription lines other than the SSN, do not enter this Schedule as a section.

  2. And two or more contain the same data, enter the first schedule only.

    Exception:

    If both Section A and Section B contain the same data, enter the schedule with Section B only.

  3. And two or more contain different data:
    1. Enter the first schedule as Section 17.
    2. Enter the second schedule as Section 18.

2. When there are multiple Schedule SEs completed with a DIFFERENT SSN [i.e., both Section A (Short Schedule SE) and Section B (Long Schedule SE), two Section As, or two Section Bs] unless edited:

  1. Enter the first schedule as Section 17.

  2. Enter the second schedule as Section 18.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; unless edited, enter as follows:
  1. "17" for 1st Schedule SE.

  2. "18" for 2nd Schedule SE.

(2) SSN SSN <Enter> Enter the digits shown or edited from the SSN box.
(3) Net Profit/Loss Farm L1A $ <Enter>
MINUS (-)
Enter the amount from line 1a.
(4) Conservation Reserve Program Payments L1B $ <Enter> Enter the amount from line 1b.
(5) Net Profit/Loss Non-Farm LN2 $ <Enter>
MINUS (-)
Enter the amount from line 2.
(6) Tentative Earnings LN3 $ <Enter>
MINUS (-)
Enter the amount from line 3.
(7) SE Quarters Covered QTRS <Enter> Enter the edited digit from the right margin of:
  1. Section A, line 4.

  2. Section B, line 4c.

Note:

If data was entered from Section A, end the section after this field.

(8) Tentative Church Wages L5A $ <Enter> Enter the amount from line 5a, Section B (Long Schedule SE).

Note:

Do not enter the amount from line 5, Short Schedule SE.

(9) Total Social Security Wages/Tips/RRT and Unreported Tips L8D $ <Enter> Enter the amount from line 8d, Section B.
(10) SE Farm Method Code CODE <Enter> Enter the edited digit from the bottom center margin, Section B.

Section 19 – Form 1040 — Form 1116

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "19" always.
(2) Additional Forms 1116 Attached PTI RT <Enter> Enter the edited digit from the margin to the far right of the title "Part I" .
(3) Gross Income from Foreign Source L1A $ <Enter> Enter the amount from Part I, line 1a, Total Column.
(4) Applicable Deductions and Losses LN6 $ <Enter> Enter the amount from Part I, line 6, Total Column.
(5) Taxable Income from Foreign Source LN7 $ <Enter> Enter the amount from Part I, line 7.
(6) Total Foreign Tax Paid LN8 $ <Enter> Enter the amount from Part II, line 8.
(7) Total Foreign Tax Available for Credit L14 $ <Enter> Enter the amount from Part III, line 14.
(8) Adjustment to Taxable Income L16 $ <Enter> Enter the amount from Part III, line 16.
(9) Net Taxable Income from Foreign Source L17 $ <Enter>
MINUS (-)
Enter the amount from Part III, line 17.
(10) Maximum Allowable Credit L21 $ <Enter> Enter the amount from Part III, line 21.
(11) Tentative Foreign Tax Credit L22 $ <Enter> Enter the amount from Part III, line 22.
(12) International Boycott L29 $ <Enter> Enter the amount from Part IV, line 29.
(13) Foreign Tax Credit L30 $ <Enter> Enter the amount from Part IV, line 30.

Section 20 — Form 1040 — Schedule J

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "20" always.
(2) Elected Farm Income L2A $ <Enter>
MINUS (-)
Enter the amount from line 2a.
(3) Excess Net-Long Term Gain L2B $ <Enter> Enter the amount from line 2b.
(4) 3 Year Old Schedule J Tax LN8 $ <Enter> Enter the amount from line 8.
(5) 2 Year Old Schedule J Tax L12 $ <Enter> Enter the amount from line 12.
(6) 1 Year Old Schedule J Tax L16 $ <Enter> Enter the amount from line 16.
(7) 3 Year Old Actual Tax L19 $ <Enter> Enter the amount from line 19.
(8) 2 Year Old Actual Tax L20 $ <Enter> Enter the amount from line 20.
(9) 1 Year Old Actual Tax L21 $ <Enter> Enter the amount from line 21.

Section 21 - Form 1040 — Form 2441

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "21" always.
(2) Provider Name Control L1A <Enter> Enter the first edited Name Control from line 1(a).

Note:

This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.

(3) Provider TIN L1C <Enter> Enter the TIN from line 1(c) relating to the edited Provider Name Control.
(4) Qualifying Individuals PT2Q# <Enter>
★★★★★★
Enter as follows:
  1. If one SSN is present on line 2, enter "1" .

  2. If two or more SSNs are present, or "See statement" , "See attachment" , or other variation is present on line 2, enter "2" .

  3. If no SSN is present on line 2, enter "0" (zero).

Note:

If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.

(5) Child Name Control-1 2NC1 <Enter> Enter the 1st Name Control as shown or edited from line 2(a).

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.

(6) Child SSN-1 SSN1 <Enter> Enter the SSN from line 2(b) relating to the first Name Control.
(7) Child Amount-1 2AMT1 $ <Enter> Enter the amount from line 2(c) relating to the first Name Control.
(8) Child Name Control-2 2NC2 <Enter> Enter the 2nd Name Control as shown or edited from line 2(a).

Note:

Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.

(9) Child SSN-2 SSN2 <Enter> Enter the SSN from line 2(b) relating to the second Name Control.
(10) Child Amount-2 2AMT2 $ <Enter> Enter the amount from line 2(c) relating to the second Name Control.
(11) Qualified Expenses LN3 $ <Enter> Enter the amount from line 3.
(12) Earned Income Primary LN4 $ <Enter> Enter the amount from line 4.
(13) Earned Income Secondary LN5 $ <Enter> Enter the amount from line 5.
(14) Dependent Care Benefits L12 $ <Enter> Enter the amount from line 12.
(15) Qualified Expenses Incurred L16 $ <Enter> Enter the amount from line 16.
(16) Dependent Care Exclusion L25 $ <Enter> Enter the amount from line 25.

Section 22 - Form 1040 — Form 3800

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "22" always.

Part I

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(2) Non Passive Activity LN1 $ <Enter> Enter the amount from line 1.
(3) Passive Activity LN2 $ <Enter> Enter the amount from line 2.
(4) Passive Activity Credit Allowed LN3 $ <Enter> Enter the amount from line 3.
(5) Carryover Current Year LN4 $ <Enter> Enter the amount from line 4.
(6) Carryback Current Year LN5 $ <Enter> Enter the amount from line 5.
 

Part II

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(7) Total Passive Activity Credit L24 $ <Enter> Enter the amount from line 24.
(8) Empowerment Zone Credit Included L25 $ <Enter> Enter the amount from line 25.
(9) Empowerment Zone Credit Allowed L26 $ <Enter> Enter the amount from line 26.
(10) Allowable General Business Credit L36 $ <Enter> Enter the amount from line 36.
 

Part III

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(11) Part III Checkbox IIICKBX <Enter> Enter a "1" if checkbox I in Part III is marked.
(12) Investment Credit L1A $ <Enter> Enter the amount from line 1a, Column (c).
(13) Form 3468 Indicator 1ART <Enter> Enter the edited "1" to the right of line 1a, Column (c).
(14) Research Credit L1C $ <Enter> Enter the amount from line 1c, Column (c).
(15) Low Income Housing Credit L1D $ <Enter> Enter the amount from line 1d, Column (c).
(16) Disabled Access Credit L1E $ <Enter> Enter the amount from line 1e, Column (c).
(17) Renewable Electricity Production Credit L1F $ <Enter> Enter the amount from line 1f, Column (c).
(18) Indian Employment Credit L1G $ <Enter> Enter the amount from line 1g, Column (c).
(19) Orphan Drug Credit L1H $ <Enter> Enter the amount from line 1h, Column (c).
(20) New Markets Credit L1I $ <Enter> Enter the amount from line 1i, Column (c).
(21) Credit for Small Emp. Pens. Plan Startup Costs L1J $ <Enter> Enter the amount from line 1j, Column (c).
(22) Credit for Emp. Provided Child Care Facilities and Services L1K $ <Enter>
★★★★★★
Enter the amount from line 1k, Column (c).
(23) Biodiesel Fuels Credit L1L $ <Enter> Enter the amount from line 1l, Column (c).
(24) Low Sulfur Diesel Fuel Credit L1M $ <Enter> Enter the amount from line 1m, Column (c).
(25) Distilled Spirits L1N $ <Enter> Enter the amount from line 1n, Column (c).
(26) Nonconventional Sources Fuel Credit L1O $ <Enter> Enter the amount from line 1o, Column (c).
(27) Energy Efficient Home Credit L1P $ <Enter> Enter the amount from line 1p, Column (c).
(28) Energy Efficient Appliance Credit L1Q $ <Enter> Enter the amount from line 1q, Column (c).
(29) Alternative Motor Vehicle Credit L1R $ <Enter> Enter the amount from line 1r, Column (c).
(30) Alternative Fuel Vehicle Refueling Credit L1S $ <Enter> Enter the amount from line 1s, Column (c).
(31) Enhanced Oil Recovery Credit L1T $ <Enter> Enter the amount from line 1t, Column (c).
(32) Mine Rescue Training Credit L1U $ <Enter> Enter the amount from line 1u, Column (c).
(33) Agricultural Chemicals Credit L1V $ <Enter> Enter the amount from line 1v, Column (c).
(34) Employer Differential Wage Payment Credit L1W $ <Enter> Enter the amount from line 1w, Column (c).
(35) Carbon Dioxide Sequestration Credit L1X $ <Enter> Enter the amount from line 1x, Column (c).
(36) Qualified Plug-In Electric Drive Motor Vehicle Credit L1Y $ <Enter> Enter the amount from line 1y, Column (c).
(37) Qualified Plug-In Electric Vehicle Credit L1Z $ <Enter> Enter the amount from line 1z, Column (c).
(38) New Hire Retention Credit L1AA $ <Enter> Enter the amount from line 1aa, Column (c).
(39) Electing Large Partnership Credit L1BB $ <Enter> Enter the amount from line 1bb, Column (c).
(40) Other Credits L1ZZ $ <Enter> Enter the amount from line 1zz, Column (c).
(41) Form 8844 Amount LN3 $ <Enter> Enter the amount from line 3, Column (c).
(42) Small Employer Health Insurance Premiums L4H $ <Enter> Enter the amount from line 4h, Column (c).
(43) Total Small Business Credits LN5 $ <Enter> Enter the amount from line 5, Column (c).
(44) Qualified Historic Structure Credit BOTRT $ <Enter> Enter the edited amount from the bottom right margin of page 3. Note: If not edited, press <Enter> only.

Section 23 - Form 1040 — Form 4136

Note:

Do not enter any amount that does not have a corresponding CRN.

Elem No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "23" always.
(2) Amount of Claim #1 AMT1(D) $ <Enter> Enter the first amount from Column (d).
(3) Credit Reference #1 CRN1(E) <Enter> Enter the CRN from Column (e) for the first amount.
(4) Amount of Claim #2 AMT2(D) $ <Enter> Enter the second amount from Column (d).
(5) Credit Reference #2 CRN2(E) <Enter> Enter the CRN from Column (e) for the second amount.
(6) Amount of Claim #3 AMT3(D) $ <Enter> Enter the third amount from Column (d).
(7) Credit Reference #3 CRN3(E) <Enter> Enter the CRN from Column (e) for the third amount.
(8) Amount of Claim #4 AMT4(D) $ <Enter> Enter the fourth amount from Column (d).
(9) Credit Reference #4 CRN4(E) <Enter> Enter the CRN from Column (e) for the fourth amount.
(10) Amount of Claim #5 AMT5(D) $ <Enter> Enter the fifth amount from Column (d).
(11) Credit Reference #5 CRN5(E) <Enter> Enter the CRN from Column (e) for the fifth amount.
(12) Amount of Claim #6 AMT6(D) $ <Enter> Enter the sixth amount from Column (d).
(13) Credit Reference #6 CRN6(E) <Enter> Enter the CRN from Column (e) for the sixth amount.
(14) Amount of Claim #7 AMT7(D) $ <Enter> Enter the seventh amount from Column (d).
(15) Credit Reference #7 CRN7(E) <Enter> Enter the CRN from Column (e) for the seventh amount.
(16) Amount of Claim #8 AMT8(D) $ <Enter> Enter the eighth amount from Column (d).
(17) Credit Reference #8 CRN8(E) <Enter> Enter the CRN from Column (e) for the eighth amount.
(18) Amount of Claim #9 AMT9(D) $ <Enter> Enter the ninth amount from Column (d).
(19) Credit Reference #9 CRN9(E) <Enter> Enter the CRN from Column (e) for the ninth amount.
(20) Amount of Claim #10 AMT10(D) $ <Enter> Enter the tenth amount from Column (d).
(21) Credit Reference #10 CRN10(E) <Enter> Enter the CRN from Column (e) for the tenth amount.
(22) Amount of Claim #11 AMT11(D) $ <Enter> Enter the eleventh amount from Column (d).
(23) Credit Reference #11 CRN11(E) <Enter> Enter the CRN from Column (e) for the eleventh amount.
(24) Amount of Claim #12 AMT12(D) $ <Enter> Enter the twelfth amount from Column (d).
(25) Credit Reference #12 CRN12(E) <Enter> Enter the CRN from Column (e) for the twelfth amount.
(26) Amount of Claim #13 AMT13(D) $ <Enter> Enter the thirteenth amount from Column (d).
(27) Credit Reference #13 CRN13(E) <Enter> Enter the CRN from Column (e) for the thirteenth amount.
(28) Amount of Claim #14 AMT14(D) $ <Enter> Enter the fourteenth amount from Column (d).
(29) Credit Reference #14 CRN14(E) <Enter> Enter the CRN from Column (e) for the fourteenth amount.
(30) Amount of Claim #15 AMT15(D) $ <Enter> Enter the fifteenth amount from Column (d).
(31) Credit Reference #15 CRN15(E) <Enter> Enter the CRN from Column (e) for the fifteenth amount.
(32) Amount of Claim #16 Amt(D) $ <Enter> Enter the sixteenth amount from Column (d).
(33) Credit Reference #16 CRN16(E) <Enter> Enter the CRN from Column (e) for the sixteenth amount.
(34) Amount of Claim #17 AMT17(D) $ <Enter> Enter the seventeenth amount from Column (d).
(35) Credit Reference #17 CRN17(E) <Enter> Enter the CRN from Column (e) for the seventeenth amount.
(36) Amount of Claim #18 AMT18(D) $ <Enter> Enter the eighteenth amount from Column (d).
(37) Credit Reference #18 CRN18(E) <Enter> Enter the CRN from Column (e) for the eighteenth amount.
(38) Amount of Claim #19 AMT19(D) $ <Enter> Enter the nineteenth amount from Column (d).
(39) Credit Reference #19 CRN19(E) <Enter> Enter the CRN from Column (e) for the nineteenth amount.
(40) Amount of Claim #20 AMT20(D) $ <Enter> Enter the twentieth amount from Column (d).
(41) Credit Reference #20 CRN20(E) <Enter> Enter the CRN from Column (e) for the twentieth amount.

Sections 24 and 25 - Form 1040 — Form 4137

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; unless edited, enter as follows:
  1. "24" for 1st Form 4137.

  2. "25" for 2nd Form 4137.

(2) SSN SSN <Enter> Enter the SSN from the Social Security Number box.
(3) Employer A Name 1A(A) <Enter> Enter up to 18 characters as shown on line 1A, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

"N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(4) Employer A EIN 1A(B) <Enter> Enter the EIN from the Employer ID Number box, line 1A, Column (b).
(5) Employer A Tips Received 1A(C) $ <Enter> Enter the amount from line 1A, Column (c).
(6) Employer A Tips Reported 1A(D) $ <Enter> Enter the amount from line 1A, Column (d).
(7) Employer B Name 1B(A) <Enter> Enter up to 18 characters as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

"N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(8) Employer B EIN 1B(B) <Enter> Enter the EIN from the Employer ID Number box, line 1B, Column (b).
(9) Employer B Tips Received 1B(C) $ <Enter> Enter the amount from line 1B, Column (c).
(10) Employer B Tips Reported 1B(D) $ <Enter> Enter the amount from line 1B, Column (d).
(11) Employer C Name 1C(A) <Enter> Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

"N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(12) Employer C EIN 1C(B) <Enter> Enter the EIN from the Employer ID Number box, line 1C, Column (b).
(13) Employer C Tips Received 1C(C) $ <Enter> Enter the amount from line 1C, Column (c).
(14) Employer C Tips Reported 1C(D) $ <Enter> Enter the amount from line 1C, Column (d).
(15) Employer D Name 1D(A) <Enter> Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

"N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(16) Employer D EIN 1D(B) <Enter> Enter the EIN from the Employer ID Number box, line 1D, Column (b).
(17) Employer D Tips Received 1D(C) $ <Enter> Enter the amount from line 1D, Column (c).
(18) Employer D Tips Reported 1D(D) $ <Enter> Enter the amount from line 1D, Column (d).
(19) Employer E Name 1E(A) <Enter> Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

Exception:

Ignore special characters <, >, and (.

Note:

"N/A" , "None" , "Same" , or other variation should not be entered.

  1. Enter a space for each illegible character. Do not enter two consecutive spaces.

(20) Employer E EIN 1E(B) <Enter> Enter the EIN from the Employer ID Number box, line 1E, Column (b).
(21) Employer E Tips Received 1E(C) $ <Enter> Enter the amount from line 1E, Column (c).
(22) Employer E Tips Reported 1E(D) $ <Enter> Enter the amount from line 1E, Column (d).
(23) Total Cash and Charge Tips Received LN2 $ <Enter>
★★★★★★
Enter the amount from line 2.
(24) Total Cash and Charge Tips Reported LN3 $ <Enter> Enter the amount from line 3.
(25) Cash and Charge Tips less than $20 LN5 $ <Enter> Enter the amount from line 5.
(26) Unreported Tips LN6 $ <Enter> Enter the amount from line 6.
(27) Total Social Security Wages and Tips on W–2 LN8 $ <Enter> Enter the amount from line 8.

Section 26 - Form 1040 — Form 4684

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "26" always.
(2) Gross Casualty and Theft L16 $ <Enter> Enter the amount from Section A, line 16.

Section 27 - Form 1040 — Form 4797

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "27" always.
(2) Gross Proceeds from Sale/Exchange of Real Estate LN1 $ <Enter> Enter the amount from line 1.
(3) Section 1231 Gain/Loss LN7 $ <Enter>
MINUS (-)
Enter the amount from line 7, Column (g).
(4) Nonrecaptured Net Section 1231 Losses LN8 $ <Enter> Enter the amount from line 8, Column (g).
(5) Total Sales of Business Property LN9 $ <Enter> Enter the amount from line 9, Column (g).
(6) Positive Amount from Gain on Sale of Animals BCM $ <Enter> Enter the edited amount from the bottom center margin.

Section 28 - Form 1040 — Form 4972

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "28" always.
(2) Was Distribution of One Kind LN1 <Enter> Enter the Yes/No checkboxes from line 1 as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(3) Did You Roll Over Any Part LN2 <Enter> Enter the Yes/No checkboxes from line 2 as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(4) Was This Distribution Paid/as Beneficiary LN3 <Enter> Enter the Yes/No checkboxes from line 3 as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(5) Were You a Plan Participant at Least 5 Years LN4 <Enter> Enter the Yes/No checkboxes from line 4 as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(6) Prior Year Distribution Indicator L5A <Enter> Enter the Yes/No checkboxes from line 5a as follows:
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(7) Death Beneficiary Indicator L5B <Enter> Enter the Yes/No checkboxes from line 5b as follows.
  1. "1" if the Yes box is marked.

  2. "2" if the No box or both boxes are marked.

(8) Capital Gain LN6 $ <Enter> Enter the amount from line 6.
(9) Current Annuity Value L11 $ <Enter> Enter the amount from line 11.
(10) Adjusted Taxable Amount L12 $ <Enter> Enter the amount from line 12.
(11) Estate Tax Amount L18 $ <Enter> Enter the amount from line 18.
(12) Tax on Lump-Sum Distribution L30 $ <Enter> Enter the amount from line 30.

Sections 29 and 30 - Form 1040 — Form 5329

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; unless edited, enter as follows:
  1. "29" for 1st Form 5329.

  2. "30" for 2nd Form 5329.

(2) Spouse Indicator TOPLF <Enter> Enter the edited "1" or "2" from the left of the form title area.
(3) Type Indicator RTMAR <Enter> Enter the edited digit from the right margin of the entity area.
(4) Additional Tax on Early Distributions LN4 $ <Enter> Enter the amount from line 4.
(5) Additional Tax on Distributions from Education Accounts LN8 $ <Enter> Enter the amount from line 8.
(6) Tax on Excess Contributions to IRA L17 $ <Enter> Enter the amount from line 17.
(7) Tax on Excess Contributions to Roth IRAs L25 $