3.24.8 Information Returns Processing

Manual Transmittal

November 06, 2018

Purpose

(1) This transmits revised IRM 3.24.8, ISRP System, Information Return Processing.

Material Changes

(1) Editorial corrections made throughout the IRM.

(2) IRM 3.24.8.1

  • (1) b) IRM deviation statement updated to reflect the changes in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process.

  • (4) Moved existing source document listing to new Exhibit 3.24.8-42, Source Document List, and added new form types for tax year 2018.

  • (9) Updated the downstream systems and databases where information return data captured is posted for use of the Service.

(3) IRM 3.24.8.1.2(1) Legislation responsible for form changes and transcription updates for tax year 2018 forms was cited and information present for previous tax year removed.

(4) IRM 3.24.8.1.6 Added acronym for Supervisory Operator to the existing table.

(5) IRM 3.24.8.2.1(1) Added program, document and format codes for new forms, Form 1099-LS, Reportable Life Insurance Sale, and Form 1099-SB, Seller's Investment in Life Insurance Contract, to the existing table.

(6) IRM 3.24.8.3IRM 3.24.38, ISRP System - BMF General Instructions, was added as reference for BMF entries.

(7) IRM 3.24.8.3.2

  • (9) i) Instruction added to omit special characters present in a Business Master File (BMF) name line matching general instructions.

  • Second name line designations added to examples "d, h" and "d, f" Business Master File (BMF) name line entry examples table.

(8) IRM 3.24.8.3.3(3) New instruction added to enter as many characters as possible for the address line is two address are present. All subsequent paragraphs were renumbered.

(9) Exhibit 3.24.8-2 Added the word misplaced to the instruction of the Delete Indicator. Updated the prompt for the name line entries to match the actual system screen prompt. Added instruction to enter a period for illegible characters in the name line.

(10) Exhibit 3.24.8-4 Added additional instruction for element 7, T/DC, to enter the document code for the first box marked if multiple boxes are checked on the form.

(11) Exhibit 3.24.8-6 Updated the program number in the title. Removed box 9, Description of property, and renumbered the subsequent box numbers and element numbers on Form 1098, Mortgage Interest Statement.

(12) Exhibit 3.24.8-9 Annuity start date format was corrected from MMDDYYYY to MMDDYY. Notation was added that the century would be generated.

(13) Exhibit 3.24.8-10

  • Removed old box 2, Billed amount, from Form 1098-T, Tuition Statement, to reflect form changes.

  • Renumbered the element for existing box 1 and updated the data element name for existing box 3 to reflect the form.

  • Updated element 3 and 4 prompts to reflect the screen prompts.

  • Moved Student ID indicator from element number 2 to element number three to reflect the actual programming.

(14) Exhibit 3.24.8-15 Added new box 5, Section 199A dividends, to Form 1099-DIV, Dividends and Distributions, and renumbered all subsequent box and element numbers.

(15) Exhibit 3.24.8-19 Inserted instruction for all transcription for new Form 1099-LS, Reportable Life Insurance Sale, and renumbered all subsequent exhibits.

(16) Exhibit 3.24.8-20 Updated element 5, Insured’s SSN to Insured’s TIN and screen prompt from SSN to ITIN to reflect the Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, changes.

(17) Exhibit 3.24.8-25 Added new Date of payment as element 13 for Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. to reflect new form changes. Corrected the instruction for prompt, 2BBXS, to reflect the proper location on the current year form.

(18) Exhibit 3.24.8-28 Inserted instruction for all transcription for new Form 1099-SB, Seller's Investment in Life Insurance Contract, and renumbered all subsequent exhibits.

(19) Exhibit 3.24.8-37 Added instruction on actions needed if the TIN is less than or more than nine digits. Corrected the screen prompt for element 6, Recipient / Beneficiary Name.

(20) Exhibit 3.24.8-38 Added instruction to not enter two consecutive spaces on element 2, ADDR.

(21) Exhibit 3.24.8-41

  • Caution statement added to element number 4, EIN, and 6, NAME, instruction to alert manager and stop processing if the field is not complete.

  • Additional instruction added throughout the table to instruct on actions to take when the field is blank or illegible.

(22) Exhibit 3.24.8-42 Created a new exhibit titled Source Document List to list all form numbers and form titles covered under this instruction and renumbered subsequent exhibits.

Effect on Other Documents

IRM 3.24.8 dated November 14, 2017 (effective January 01, 2018) is superseded.

Audience

Wage and Investment - ISRP Data Transcribers

Effective Date

(01-01-2019)

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

Program Scope and Objectives

  1. This section provides instructions for entering and verifying data from information documents and block control forms for the Information Returns Program (IRP), using the Integrated Submission and Remittance Processing System (ISRP).

    1. This chapter also provides information for Quality Review in performing the review of information transcribed on ISRP.

    2. Use IRM 1.11.10, Interim Guidance Process, and elevated through the appropriate channels for operational situations, temporary procedures, pilot program, or a change to current procedures.

  2. Purpose: The instructions in this section apply to the processing of IRP returns through ISRP.

  3. The following is a list of the control documents:

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control Slip

  4. The list of IRP source documents is in Exhibit 3.24.8-42, Source Document List.

  5. Audience: The content contained within this IRM are intended for the use of the following audience:

    • Wage and Investment

    • Submission Processing

    • Data Conversion Data Transcribers and ISRP support staff.

  6. Policy Owner: Director, Submission Processing, Wage and Investment Division.

  7. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section (an Organization within Submission Processing).

  8. Primary Stakeholders: Submission Processing, Receipt and Control IRP Sort Team, Data Conversion ISRP processing personnel and Input Corrections Error Resolution personnel.

  9. Program Goals: Capture IRP data through data transcription of information via the ISRP system and output records downstream to the Information Return Master File (IRMF), Payer Master File (PMF) and the Information Returns Database (IRDB).

Internal Control

  1. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

  2. In December 2004, OMB issued Circular Number A-123, revised, to provide guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control.

  3. For specific guidelines and responsibilities, refer to the Circular, and to IRM 1.4.1, Management Roles and Responsibilities, and IRM 1.4.2, Monitoring and Improving Internal Control.

Background

  1. Among the updates made to this IRM were items necessitated by legislative mandates as listed below:

    • Public Law (PL) 115-97, Tax Reform, created new forms, Form 1099-LS, Reportable Policy Sale, and Form 1099-SB, Seller's Investment in Life Insurance Contract, which required new transcription instruction be added.

    • Tax Reform PL 115-97, sec 11011 sec 199A required new transcription instruction be added for Form 1099-DIV, Dividends and Distributions.

    • IRC 6050Y required new transcription instruction be added for Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

Authority

  1. This IRM is composed taking into consideration information contained in 26 CFR 601.602 and Rev. Proc. 2016-35.

Responsibilities

  1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

    1. Planning and Analysis - Works in unison with the Data Conversion Operation (DCO) manager to ensure that all specific business goals are accomplished timely for applicable site.

    2. Data Conversion Operation Manager - Executes work plan decisions to enable applicable site to timely meet program completion dates.

    3. ISRP Department Manager - Ensure that work plan decisions directed by the DCO Operations Manager are executed to ensure Program Completion Dates (PCD’s) are met timely.

    4. ISRP Team Leader - Provides direct leadership and guidance to local SCRIPS personnel on processing and release of tax returns to maximize efficiency critical to meeting established PCD’s

Program Objectives and Review

  1. Program Goals - Ensure that PCD is met timely as specified in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria, and Critical Dates.

  2. Annual Review - An IRM Document Clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

Terms/Definitions/Acronyms

  1. The following is a list of terms and acronyms utilized within this IRM.

    Term/Acronym Definition
    BMF Business Master File
    DLN Document Locator Number
    EIN Employer Identification Number
    IMF Individual Master File
    ISRP Integrated Submission and Remittance Processing
    KV Key Verification
    MCC Major City Code
    OE Original Entry
    SOP Supervisory Operator
    SSN Social Security Number
    TIN Taxpayer Identification Number

IRP Processing Information

  1. This section provides vital information needed for the processing of Income IRP returns on ISRP.

Forms/Program Numbers/Tax Class and Document Code/Format Code

  1. The following covers the Forms, Program Numbers, Tax Class (5), Document Codes and Format Codes:

    FORM NUMBER PROGRAM CODE (ISRP SYSTEM INPUT) TAX CLASS AND DOCUMENT CODE FORMAT CODE
    Form 1096

    Note:

    Master File Tax Code (MFT) "69" MUST be present when processing this IRP document.

    44310 569 007
    Form 1097-BTC 44307 550 050
    Form 1098 44312 581 353
    Form 1098-C 44312 578 357
    Form 1098-E 44312 584 358
    Form 1098-Q 44311 574 355
    Form 1098-T 44312 583 359
    Form 1099-A 44309 580 354
    Form 1099-B 44301 579 021
    Form 1099-C 44303 585 397
    Form 1099-CAP 44303 573 029
    Form 1099-DIV 44302 591 032
    Form 1099-G 44303 586 026
    Form 1099-INT 44300 592 033
    Form 1099-K 44300 510 037
    Form 1099-LS 44300 516 361
    Form 1099-LTC 44300 593 034
    Form 1099-MISC 44305 595 040
    Form 1099-OID 44304 596 060
    Form 1099-PATR 44307 597 061
    Form 1099-Q 44308 531 031
    Form 1099-QA 44351 51A 514
    Form 1099-R 44306 598 025
    Form 1099-S 44308 575 396
    Form 1099-SA 44300 594 035
    Form 1099-SB 44300 543 362
    Form 3921 44317 525 048
    Form 3922 44318 526 049
    Form 5498 44313 528 022
    Form 5498-ESA 44313 572 028
    Form 5498-QA 44352 52A 515
    Form 5498-SA 44315 527 023
    Form W-2G 44314 532 010

Payer Identifier

  1. This document indicates a change in payer identifier.

Blocks with Payer Identifier Label Attached
  1. Payer identifier labels are usually red.

  2. The block may have more than one payer identifier, but a payer identifier must be attached to the first document. If not present, see your supervisor.

    Note:

    If there is only one document in the block and there is no payer identifier present, input the data.

  3. Enter the payer name, payer TIN (Taxpayer Identification Number), complete address, and payer document locator number in section 16 of any document attached to a payer identifier.

    • DO NOT enter section 16 on subsequent documents until another payer identifier appears.

      Note:

      You must enter a new section 16 each time the payer changes.

    • DO NOT enter foreign payer addresses in section 16.

  4. If a payer identifier is attached to a document, but the payer name and TIN are not underlined or identified, enter the data if it can be determined. If there is a change to the TIN in section 16, it must be transcribed.

  5. If a payer identifier is not attached, and the payer information has changed from the previous document, stop processing the block and consult your supervisor for return to the Control Unit. (Payer count on Form 1332, Block and Selection Record, must be verified against total payer names and TINs to be entered.)

Blocks without Payer Identifier Label Attached
  1. This block will not have any payer identifiers attached to the information documents. Each information document is for a new payer and should be treated as if a payer identifier were attached.

  2. Enter the underlined payer data in section 16 of each document, except Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  3. If the payer data is not underlined, enter the data if it can be determined.

Document Blocking
  1. All documents in any given block should be of the same type, for example, all Form 1099-R,Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If documents of multiple types are present in the batch (mixed), consult your supervisor.

Specific Instructions for Entry of Data

  1. IRM 3.24.37, ISRP System - General Instructions, and IRM 3.24.38 , ISRP System - BMF General Instructions, should be utilized when specific instruction is not given.

  2. IRM 3.24.37, ISRP System - General Instructions, and Exhibit 3.24.8-43, Entity Abbreviations, are available when entering or shortening an address or shortening business name.

Required Sections

  1. Original Entry - Section 01 and section 06 are always required.

  2. Key Verification - Section 01 and section 06 always require verification.

Name Entries - Business Master File (BMF) and Individual Master File (IMF)

  1. Except as noted below, enter the information exactly as shown or edited on the document, including all trust numbers and dates if part of name line.

    Example of Taxpayer Entry Enter as:
    Iris Frank IRIS FRANK
    Estate of Lilly Family ESTATE OF LILLY FAMILY
    Trust 11323 TRUST 11323
  2. Space before and after an ampersand (&). In the payer name line, enter "and" or "&" as shown.

    Example of Taxpayer Entry Enter as:
    Jim Lime and Joe Doe, Ptrs. JIM LIME AND JOE DOE PTRS
    J. Elm & R. Ash, Inc. J ELM & R ASH INC
  3. Omit all punctuation, except for hyphens (-). The hyphen will be keyed using the MINUS (-) Field Termination key.

    Example of Taxpayer Entry Enter as:
    O'Tulare OTULARE
    Maple-Pecan MAPLE-PECAN
  4. Space within a true last name (surname), if shown.

    Example of Taxpayer Entry Enter as:
    De Pine DE PINE
    Van Yew VAN YEW
  5. Enter underlined entity information as the second name line. Enter the SURNAME even if not underlined when only a first name or title has been underlined.

    Example:

    Alexander Redwood or Jane Redwood

    Enter name In Prompt
    ALEXANDER REDWOOD (First Name Line)
    JANE REDWOOD (Second Name Line)

    Example:

    Joe and Ann Walnut

    • Enter name In Prompt
      JOE WALNUT (First Name Line)
      ANN WALNUT (Second Name Line)
  6. In the second name line, change "and" to "&" .

    Example:

    Roger Banana c/o Amalgamated Trucking and Moving Corporation

    • Enter name In Prompt
      ROGER BANANA (First Name Line)
      % AMALGAMATED TRUCKING & MOVING CORP (Second Name Line)
  7. If there are two or more names in the second name line, separate them with the word "OR" , unless "and" (&) or "C/O" (%) is present. Enter "&C" when edited after second name line data (no space between the two characters).

    Example:

    Wood N Willow, Tulip R. Smith or Rose E. Locust, Edmund Beech, Evergreen R. Henry & C

    • Enter name In Prompt
      WOOD N WILLOW (First Name Line)
      TULIP R SMITH OR ROSE E LOCUST &C (Second Name Line)

      Example:

      Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin

      Enter name In Prompt
      ROBERT WOODPECKER (First Name Line)
      ELEANOR WOODPECKER OR GLORIA ROBIN (Second Name Line)

      Example:

      Albert Palm, Jr. OR Rose Holly or Robert Coffee

      Enter name In Prompt
      ALBERT PALM JR (First Name Line)
      ROSE HOLLY OR ROBERT COFFEE (Second Name Line)

      Example:

      Arthur AND Roberta Poplar or Stephen Poplar

      Enter name In Prompt
      ARTHUR POPLAR (First Name Line)
      ROBERTA POPLAR OR STEPHEN POPLAR (Second Name Line)
  8. IMF Only - Do not enter titles such as Mr., Mrs., CAPT., DR., REV., etc., in any individual's name in section 01 (except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns).

    Exception:

    Enter "MRS" or "MS" if it precedes a masculine name, or initials or a first name which could be masculine (the husband's first name), or a name that can be for a male or female.

    • Example:

      Taxpayer entry is Mr. or Mrs. Joe Walnut. Taxpayer entry is Mr. and Mrs. Joe Walnut

      Enter name In Prompt
      JOE WALNUT (First Name Line)
      MRS JOE WALNUT (Second Name Line)
  9. BMF Only

    1. Abbreviate name information only when it is abbreviated on the document, except for standard corporate must use abbreviations.

      Note:

      The standard corporate abbreviations that must be used are: CO for company, CORP for corporation, INC for incorporated, LLC for Limited Liability Corporation, PA for Professional Association, PC for Professional Corporation, PS for Professional Service and SC for Small Corporation.

    2. For the "#" symbol, enter "NO" .

    3. For the "¢" symbol, enter "CENT" .

    4. Omit designations only and input any data following the designation listed: "TA" , "DBA" , "AKA" , "Owner" , "Proprietor" .

      Note:

      Do not enter the designation or any data that follows these specific designations: "Formerly Known As (FKA)" , "formerly" or "formerly DBA" .

    5. If a city or state is shown as part of the first name line, enter the complete name of the city or state, with no abbreviations.

    6. If the name begins with the word "The" and has more than one word following "The" , DO NOT enter "The" .

    7. If the name begins with the word "The" and has only one word following "The" , enter "The" as the first word on the name line.

    8. If there are initials in a person’s name or a company name with abbreviations such as "LLC" , "MD" , "PC" , "Ltd." , etc., do not space for periods.

    9. If there are titles included in a corporate name line such as Dr. or Mr. then include the title as part of the official corporate name.

    10. Enter a space for special characters unless otherwise instructed above. If the business name line begins with a special character omit the special character and do not enter a space. Special characters are neither alpha nor numeric. They are the exclamation point (!), pound or number sign (#), percent sign (%), caret (^), ampersand (&), asterisk (*), left and right parentheses (( )), underscore (_), hyphen or minus sign (-), equal sign (=), left and right brackets ([ ]), forward slash (/), back slash (\), left and right braces ({ }), vertical bar (|), semi-colon (;), colon (:), apostrophe ('), period (.), comma (,), angle brackets (> <), question mark (?), tilde (~), grave accent ('), and quotation mark (″). The following special characters can be spelled out: cent (¢), plus (+), at (@), dollar($), and for .com enter a space for the period (.). See IRM 3.24.38.3.4.14.6, Name Line Entries, for further instruction on BMF name lines.

    BMF NAME LINE ENTRY EXAMPLES

    Example of Paragraph (9) alpha above Taxpayer entry Enter (First Name Line) as
    a, f The Smith Corporation Apple Smith, Pres. SMITH CORP
    APPLE SMITH PRES (Second Name Line)
    b Banana Dental Office #5 Ltd. BANANA DENTAL OFFICE NO 5 LTD
    a Fig Smith Corporation FIG SMITH CORP
    i Dr. Fig Smith Inc. DR FIG SMITH INC
    c 5 & 10 & 25¢. Store 5 & 10 & 25 CENT STORE
    d, h Service Cleaners L.L.C. DBA The Clean Machine SERVICE CLEANERS LLC
    CLEAN MACHINE (Second Name Line)
    d, f The Clean Machine, Irene R. Servis Proprietor CLEAN MACHINE
    IRENE R SERVIS (Second Name Line)
    e First Bank of GA FIRST BANK OF GEORGIA
    g The Hideaway THE HIDEAWAY

     

Address Elements

  1. Enter the Major City Code (MCC) if the city is in the designated district. For Major City Codes, see IRM 3.24.37, ISRP System - General Instructions.

  2. Enter standard abbreviations for street addresses as shown in IRM 3.24.37, ISRP System - General Instructions.

    1. If the address begins with "P.O. BOX" , press <F11> in place of "P.O. BOX" .

      Note:

      You do not need to space between pressing <F11> and entering the box number.

    2. If the address is illegible, missing, or Coded "Z" , enter a "Z" and press <ENTER>.

  3. If more than one address is present (including a P.O. BOX) enter as much of both addresses as possible.

  4. Enter standard abbreviations for states and territories as shown in IRM 3.24.37, ISRP System - General Instructions.

  5. Enter all "City, State, ZIP Code" elements, if present; otherwise leave the field blank.

    Exception:

    If the city is missing, illegible, or coded "ZZZ" , enter "ZZZ" and press <ENTER>.

  6. For APO, FPO, and DPO instructions, see IRM 3.24.37, ISRP System - General Instructions.

  7. If two addresses are present OR field overflow, enter as many characters as permitted. Follow the standard street abbreviations found in IRM 3.24.37, ISRP System - General Instructions, then press <ENTER>, DO NOT ENTER THE # sign.

Foreign Address

  1. The foreign street address should be transcribed in the "NAME2" field (2nd Name Line, Section 01).

  2. IRM 3.24.37, ISRP System - General Instructions, general address rules will apply for this field, with the exception of the special characters hyphen (-), slash (/), and pound sign (#).

  3. This field should NOT be used for "in care of" information.

  4. The foreign city, state or province, and mailing code, if present, should be transcribed in the "ADDR" field (Street Address, Section 02).

  5. The foreign "country" should be transcribed in the "CITY" field.

  6. A dollar sign ($) will be edited in the city/state area. Always enter a period (.) instead of the dollar sign in the first position of the "ST" field (State).

  7. Foreign addresses should NEVER be entered in section 16. Enter through the payer address fields if not circled out by code and edit.

Amount Fields

  1. Amount box field numbers correspond to the preprinted number on each document, except when changed by code and edit.

  2. On other than standard forms, the amount box field numbers will be edited.

  3. If an amount is illegible, or more than one amount is entered in one amount box, press the question mark (?) key on the keyboard. It may or may not be necessary to press <ENTER>.

  4. All fields will be dollars only. A space and a dollar sign following the prompt (i.e., LN2_ $) denote dollars only fields.

  5. Negative amounts will not necessarily be bracketed in red. A taxpayer indicates an amount is negative with either a minus sign (-) before the amount or parentheses around the amount honor the taxpayer’s intent. If the taxpayer enters a negative amount in positive only field, enter zero.

    Example:

    If "-$10,000" or parentheses around the amount ("($10,000))" enter the amount as negative.

MUST ENTER Fields

  1. 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 (★★★★★★). See IRM 3.24.37, ISRP System - General Instructions, for procedures related to MUST ENTER fields.

All Dates

  1. See IRM 3.24.37, ISRP System - General Instructions, for procedures for all dates. Enter the date in MMDDYY format.

Rejecting Blocks

  1. For all documents processed using this IRM, "RB" (Reject Block) may be entered for any section.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

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

Exception:

See Exhibit 3.24.8-36, Block Header Data Entry Form 1332, Block and Selection Record, For All Form 1099-QA and Form 5498-QA, Block Inputs General Purpose Programming (GPP), for input instruction.

Block Header Data Entry
Source Document or Record: Form 1332 or Form 3893

Elem. No. Data Element Name Prompt Fld. Term Instructions
(1) SC Block Control ABC <ENTER> The screen displays the ABC that was entered in the EOP dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.

Note:

Change the SOP if the ABC is already in use.

(2) Block DLN DLN <ENTER> Enter the 11 digits as shown:
  1. Form 1332 - from the Document Locator No.

  2. Form 3893 - from box 2.

  3. 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. Form 1332 - from the batch control number box.

  2. Form 3893 - from box 3.

  3. If not present, secure the number from the batch transmittal sheet.

(4) Document Count COUNT <ENTER> Enter the document count as follows:
  1. Form 1332 - the circled serial number. If a block (100 documents) or if a number is not circled enter 100.

  2. Form 3893 - from box 4.

(5) Credit Amount CR <ENTER> No entry required. Press <ENTER> only.
(6) Debit Amount DB <ENTER> No entry required. Press <ENTER> only.
(7) Tax Year Indicator TRCODE <ENTER> Enter the last two digits of the" tax year " as follows:
  1. Form 1332 - two "edited digits" from the upper right corner.

  2. Form 3893 - last two digits of the tax year from the first document in the block.

Note:

This field is valid for Form 1096 only and should be the TAX YEAR of the documents being transcribed.

(8) Account Type Code
Amend Doc Code
Count Code
IRPACC <ENTER>★★★★★★ Enter the alpha-numeric digits from the "Trans. Code" box. Do not enter a hyphen (-) if present.

Note:

If no digits are present in the TRANS. CODE box, see supervisor.

(9) MFT MFT <ENTER>
  1. Enter the MFT 69 for Form 1096.

  2. If not Form 1096, press <ENTER> only.

(10) Secondary Amount SECAMT <ENTER> No entry required. Press <ENTER> only.
(11) Source Code SOURCE <ENTER> If the control document is Form 3893, enter "4."
(12) Year Digit YEAR <ENTER>




★★★★★★
  1. Enter the year digit as follows for all prior year (Form 1096) documents.

  2. If the control document is a Form 3893, enter the digit from box 12 (current or otherwise) or written on the top.

Note:

This is a MUST ENTER FIELD if the Source Code "4" was entered.

(13) Prior Year Prompt PRIOR YEAR <ENTER> Auto generates "0"
(14) RPS RPS <ENTER> Enter this field as a blank for all IRP programs covered in this IRM. Enter a blank if misblocked, but under the right program.

Section 01 ALL Information Return Processing Documents Transmitted By Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Exception:

See Exhibit 3.24.8-37, Section 01 Form 1099-QADistributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352), input instruction.

Section 01
Source Document or Record: All Documents

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify that it matches the document being entered.
(3) TIN of Payee (Payer for Form 1096) TIN <ENTER> Enter the nine digit TIN
  1. If not present press <ENTER> only.

  2. If less than nine-digits, enter the numeric digits shown followed by period(s).

  3. If more than nine-digits, enter the first eight numeric digits followed by a period.

  4. Form 1096 - If both Employee Identification Number (EIN) and Social Security Number (SSN) are present, enter the EIN.

  5. If two TIN's of like type are present, enter periods.

  6. For Form 1096 - If one nine is followed by a dash (9-), enter nine 9s.

  7. Form W-2G - Enter from box 9, 11 or 12.

  8. If illegible enter periods.

Note:

If documents in the block lack editing alert your manager.

(4) Delete Indicator DELE <ENTER> Enter a "D" in this field and end the document whenever it is determined a document is misblocked or misplaced.

Example:

1099-A is mixed with a block of 1099-S's.

Caution:

DO NOT REMOVE THE DOCUMENT FROM THE BLOCK.

(5) First Name Line NAME1 <ENTER> Enter the full name(s) as shown or edited on the document. If present but illegible, enter a period (.) for the illegible characters. If blank enter a single period. DO NOT apply to Section 16 entries.

Note:

Examples of special rules are presented in the narratives.

(6) Second Name Line NAME2 <ENTER> Enter the second name line as follows:
  1. For in care of, enter the percent symbol (%), space and the name.

  2. See special instructions in the narrative.

  3. If present but illegible, enter a period (.) for the for illegible characters.

  4. Use this field for a foreign street address.

  5. See narrative portion of this IRM for foreign address procedures.

Section 02 ALL Information Return Processing Documents Transmitted By Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Exception:

See Exhibit 3.24.8-38, Section 02, Form 1099-QA, Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352) for input instruction.

SECTION 02
Source Document or Record: All Documents

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.

Note:

See narrative portion of this IRM for address and foreign address procedures.

(2) Street Address ADDR <ENTER> Enter the street address from the employee's, recipient's, or payer's (Form 1096) entity area.
  1. If the address is illegible, missing, or coded Z, enter a Z and press <ENTER>.

  2. Use this field for foreign city, state or province, and mailing code.

(3) City CITY <ENTER> Enter the city from the appropriate entity area.
  1. Use Major City Codes (MCC), if appropriate.

  2. If the city is missing, illegible, or coded ZZZ, enter ZZZ and press <ENTER>.

(4) State Code ST <ENTER> Enter the state code.
  1. Press <ENTER> only if a Major City Code (MCC) was used.

  2. If foreign address, use the first position of this field for the period (.).

(5) ZIP Code ZIP <ENTER> Enter the ZIP Code.
(6) Payee Account Number PACCT# <ENTER> Enter the alpha-numeric digits from the account number box. Omit any special characters.
(7) 2nd TIN Notification 2NDTIN <ENTER>
  1. If a circled U is coded to the right of the name on Name Line 1, enter U in the 2nd TIN Notification field Section 02.

  2. Enter a 1 if the 2nd TIN Notification box is checked at the bottom of the form; otherwise, leave blank.

(8) Amended Document Code ADC <ENTER> Enter a "G" if the "Corrected" box is checked or marked.

Note:

For Form 1096, press <ENTER> always, including prior year.

Section 06 Form 1096, Annual Summary and Transmittal of U.S. Information Returns, (Program 44310)

SECTION 06
Source Document or Record: Form 1096

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Number of Original Documents BOX3/ <ENTER>
★★★★★★
Enter the count from box 3. If a slash (/) has been edited, enter only the count to the left of the slash.
(3) Number of Amended Documents /BOX3 <ENTER>
  1. Enter the count from box 3 only if a slash (/) has been edited.

  2. Enter the count shown to the right of the slash.

(4) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(5) Total Amount Reported BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(6) January Due Date 7CHBX <ENTER> Enter a "1" if the box is checked. Press <ENTER> if box is not marked.
(7) TIN Type and Document Code T/DC <ENTER>
★★★★★★
Enter the three digits identifying which document series was transmitted as follows:
  1. TIN Type - Enter the edited 1 for a EIN or 2 for a SSN. If not edited determine the TIN Type.

  2. Doc. Code - Enter the preprinted or edited doc. code from the checked box.

  3. If less than 3 digits, enter the digits present and press <ENTER> and alert your manager the forms are improperly coded.

  4. If no box is marked in box 6 enter 95 as the doc code.

  5. If multiple boxes are marked use the document code of the first boxed marked.

(8) Kind of Payments Reported Code PC <ENTER> Enter the edited alpha character from the area to the right of the bold words "INSTRUCTIONS" , if present.
(9) Delinquent Return Code CODE <ENTER> Enter the edited code shown in the first"For Official Use Only" box to right of the entity area.

Note:

Edits made in pencil or pen other than red will be present in this field.

(10) Received Date DATE <ENTER> Enter the date in MMDDYY format as follows:

Note:

Edits made in pencil or pen other than red may be present in this field.

  1. The edited or stamped received date shown above the six For Official Use Only boxes, OR

  2. The edited received date shown in the For Official Use Only boxes to the right of the delinquent return code box.

  3. Do not enter the date if either of the following conditions exist:

    1. There is no X coded in the first For Official Use Only box, OR

    2. Penalty has been assessed is written on the Form 1096.

  4. For standard instructions, see IRM 3.24.37, ISRP System - General Instructions.

(11) Correspondence Indicators CORR <ENTER> Enter the edited digits from the last two positions of the "For Official Use Only" boxes.
(12) Number of Original Documents Subject to Penalty BOT LF/ <ENTER> Enter the edited digits from the bottom left margin of the form. If a slash (/) has been edited enter only the count to the left of the slash.
(13) Number of Amended Documents Subject to Penalty /BOT LF <ENTER> Enter the edited digits from the bottom left margin of the form only if edited to the right of the slash.
(14) Year Indicator BOT RT <ENTER>
  1. Enter the edited year digits (YY) from the bottom right margin. The century digits will be generated.

  2. If prior year documents are not edited enter the year digits of the documents if noticed.

Note:

The document will automatically end after the last item has been entered.

Section 06 Form 1097-BTC, Bond Tax Credit, (Program 44307)

Section 06
Source Document or Record: Form 1097-BTC

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Total BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Code BOX2A <ENTER> Enter the code present in box 2a.

Note:

Valid codes are "A" , "C" or "O" .

(4) Unique Indentifier BOX2B <ENTER> Enter the ID from box 2b.
(5) Bond Type Code BOX3 <ENTER> Enter the three digits from box 3.
(6) January BOX5A $ <ENTER>
★★★★★★
Enter the amount form box 5a.
(7) February BOX5B $ <ENTER>
★★★★★★
Enter the amount form box 5b.
(8) March BOX5C $ <ENTER>
★★★★★★
Enter the amount form box 5c.
(9) April BOX5D $ <ENTER>
★★★★★★
Enter the amount form box 5d.
(10) May BOX5E $ <ENTER>
★★★★★★
Enter the amount form box 5e.
(11) June BOX5F $ <ENTER>
★★★★★★
Enter the amount form box 5f.
(12) July BOX5G $ <ENTER>
★★★★★★
Enter the amount form box 5g.
(13) August BOX5H $ <ENTER>
★★★★★★
Enter the amount form box 5h.
(14) September BOX5I $ <ENTER>
★★★★★★
Enter the amount form box 5i.
(15) October BOX5J $ <ENTER>
★★★★★★
Enter the amount form box 5j.
(16) November BOX5K $ <ENTER>
★★★★★★
Enter the amount form box 5k.
(17) December BOX5L $ <ENTER>
★★★★★★
Enter the amount form box 5l.
(18) 1097-BTC Issuer Checkbox 5LFCKBX <ENTER>
★★★★★★
Enter 1 if the first check box is marked. Enter 2 if the second box is marked. Enter 3 if both boxes are marked.

Section 06 Form 1098, Mortgage Interest Statement (Program 44312)

Section 06
Source Document or Record: Form 1098

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Mortgage Interest BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Outstanding mortgage principal as of 1/1/2016 BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Mortgage origination date BOX3 <ENTER> Enter the date in MMDDYYYY format.
(5) Refund of Overpaid Interest BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Mortgage Insurance Premium BOX5 $ <ENTER>
*****
Enter the amount from box 5.
(7) Points paid on purchase of principal residence BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6
(8) Address of property Verification Checkbox BOX7 <ENTER> Enter "1" if box is marked. Press <ENTER> if box is not marked.
(9) Address of property securing mortgage BOX8 <ENTER> Enter information if present.
(10) Number of mortgaged properties Box9 <ENTER> Enter the information if present.
(11) Other Box10 <ENTER> Enter the information if present.

Section 06 Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Program 44312)

Section 06
Source Document or Record: Form 1098-C

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Contribution BOX1 <ENTER> Enter the date from box 1, in the MMDDYYYY format.
(3) Year BOX2A

Caution:

Screen prompt does not match form box 2b.

<ENTER> Enter the information from box 2b, in YYYY format.
(4) Make BOX2B

Caution:

Screen prompt does not match form box 2c.

<ENTER> Enter alpha characters from box 2c. Do not enter numeric or special characters.
(5) Model BOX2C

Caution:

Screen prompt does not match form box 2d.

<ENTER> Enter the alpha numeric information from box 2d. Do not enter special characters.
(6) Vehicle/other ID # BOX3 <ENTER> Enter the information from box 3.
(7) Vehicle Sold at Arms Length checkbox BOX4A CKBX <ENTER> Enter a "1" if box 4A is checked.
(8) Date of Sale BOX4B <ENTER> Enter the date from box 4b, in the MMDDYYYY format.
(9) Gross Proceeds from Sale BOX4C $ <ENTER>
★★★★★★
Enter the amount from box 4c.
(10) Vehicle will not be Transferred checkbox BOX5A CKBX <ENTER> Enter a "1" if box 5a is checked.
(11) Donee Certifies- Needy Individual BOX5B CKBX <ENTER> Enter a "1" if box 5b is checked. Press <ENTER> if box is not marked.
(12) Description of Improvements/ Intended Use/ Duration BOX5C <ENTER> Enter the description from box 5c up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(13) Did you Provide Goods or Services BOX6A CKBX <ENTER> Enter a "1" if box 6a is checked yes. Enter a "2" if box 6a is checked no. Press <ENTER> if boxes are not marked.
(14) Value of Goods Provided BOX6B $ <ENTER> Enter the amount from box 6b.
(15) Description of Goods & Services BOX6C <ENTER> Enter the description from box 6c up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(16) Intangible Religious Benefit BOX6C CKBX <ENTER> Enter a "1" if box 6c is checked. Press <ENTER> if box is not marked.
(17) Under Law Cannot Claim more than $500 BOX7 CKBX <ENTER> Enter a "1" if box 7 is checked. Press <ENTER> if box is not marked.

Section 06 Form 1098-E, Student Loan Interest Statement (Program 44312)

Section 06
Source Document or Record: Form 1098-E

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Student Loan Interest Received by lender BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Check if Box 1 does not Include Loan Origination Fees BOX2 <ENTER> Enter a "1" if the box is checked on line 2.
Press <ENTER> if box is not marked.

Section 06 Form 1098-Q, Qualifying Longevity Annuity Contract Information (Program 44311)

Section 06
Source Document or Record: Form 1098-Q

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Annuity amount on start date BOX1a$ <ENTER>
★★★★★★
Enter the amount from box 1a.
(3) Annuity start date BOX1b <ENTER> Enter date in MMDDYY format.
The century will be generated.
(4) Start date may be accelerated checkbox BOX2 <ENTER> Enter "1" is box is marked.
(5) Total premiums BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(6) FMV of QLAC BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(7) January amount BOX5a $ <ENTER>
★★★★★★
Enter the amount from box 5a.
(8) February amount BOX5b $ <ENTER>
★★★★★★
Enter the amount from box 5b.
(9) March amount BOX5c $ <ENTER>
★★★★★★
Enter the amount from box 5c.
(10) April amount BOX5d $ <ENTER>
★★★★★★
Enter the amount from box 5d.
(11) May amount BOX5e $ <ENTER>
★★★★★★
Enter the amount from box 5e.
(12) June amount BOX5f $ <ENTER>
★★★★★★
Enter the amount from box 5f.
(13) July amount BOX5g $ <ENTER>
★★★★★★
Enter the amount from box 5g.
(14) August amount BOX5h $ <ENTER>
★★★★★★
Enter the amount from box 5h.
(15) September amount BOX5i $ <ENTER>
★★★★★★
Enter the amount from box 5i.
(16) October amount BOX5j $ <ENTER>
★★★★★★
Enter the amount from box 5j.
(17) November amount BOX5k $ <ENTER>
★★★★★★
Enter the amount from box 5k.
(18) December amount BOX5l $ <ENTER>
★★★★★★
Enter the amount from box 5l.

Section 06 Form 1098-T, Tuition Statement (Program 44312)

Section 06
Source Document or Record: Form 1098-T

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Qualified Tuition and Related Expenses BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Student ID indicator TINCKBX <ENTER> Enter a "1" if box is marked.
(4) Check if you changed accounting methods 3CKBX <ENTER> Enter a "1" if box 3 is checked. Press <ENTER> if box is not marked.
(5) Adjustments Made for a Prior Year BOX4 $ <ENTER> MINUS (-)
★★★★★★
Enter the amount from box 4.
(6) Scholarships or Grants BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Adjustments to Scholarships or Grants for a Prior Year BOX6 $ <ENTER> MINUS (-)
★★★★★★
Enter the amount from box 6.
(8) Checkbox Academic Period Jan-Mar BOX7 <ENTER> Enter a "1" if box 7 is checked. Press <ENTER> if box is not marked.
(9) Check if at Least Half-time Student BOX8 <ENTER> Enter a "1" if box 8 is checked. Press <ENTER> if box is not marked.
(10) Check if a Graduate Student BOX9 <ENTER> Enter a "1" if box 9 is checked. Press <ENTER> if box is not marked.
(11) Insurance Contract Reimbursements or Refunds of Qualified Tuition and Related Expenses BOX10 $ <ENTER> MINUS(-)
★★★★★★
Enter the amount from box 10.

Section 06 Form 1099-A, Acquisition or Abandonment of Secured Property (Program 44309)

Section 06
Source Document or Record: Form 1099-A

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Balance of Principal Outstanding BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(3) Fair market Value of Property BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(4) Check here if the borrower was personally liable > BOX5 <ENTER> Enter "1" if the box checked. If the box is not checked press <Enter>.
(5) Description of Property BOX6 <ENTER> Enter the description from box 6 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.

Section 06 Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (Program 44301)

Section 06
Source Document or Record: Form 1099-B

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Description of Property BOX1A <ENTER> Enter the description from box 1a up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(3) Date Acquired BOX1B <ENTER> Enter the date from box 1b, in MMDDYY format.
(4) Date Sold or Disposed BOX1C <ENTER> Enter the date from box 1c, in MMDDYY format.
(5) Proceeds BOX1D $ <ENTER>
★★★★★★
Enter the amount from box 1d.
(6) Cost or other Basis BOX1E $ <ENTER>
★★★★★★
Enter the amount from box 1e.
(7) Code if any BOX1F $ <ENTER>
★★★★★★
Enter the amount from box 1f.
(8) Wash sale disallowed BOX1G $ <ENTER>
★★★★★★
Enter the amount from box 1g.
(9) Type of Gain or Loss 2CKBX <ENTER> Enter the checked boxes from box 2 as follows:
  1. "1" if "Short-term" is checked,

  2. "2" if "Long-term" is checked,

  3. "3" if Ordinary box and Short-Term box are checked, or

  4. “4” if Ordinary box and Long-Term box are checked

  5. press <ENTER> if there are no boxes checked or if only the Ordinary box is checked.

(10) Check if Basis Reported to IRS 3CKBX <ENTER> Enter "1" if the box is checked. If not checked, press <Enter>.
(11) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(12) Check if Non-Covered Security 5CKBX <ENTER> Enter "1" if the box is checked. If not checked, press <Enter>.
(13) Report to IRS Gross/Net 6CKBX <ENTER> Enter the checked boxes from box 6 as follows:
  1. "1" if the Gross proceeds is checked.

  2. "2" if the Net proceeds is checked.

  3. "3" if both boxes are checked.

  4. If no boxes are checked, press <Enter>.

(14) Check if Loss is Not Allowed based on Amount in 1d 7CKBX <ENTER> Enter "1" if the box is checked. If not checked, press <Enter>.
(15) Profit or (loss) realized in yyty on closed contracts

Note:

yyty = tax year being processed

BOX8 $ <ENTER> MINUS(-)
★★★★★★
Enter the amount from box 8.
(16) Unrealized profit or (loss) on open contracts --12/31/yyty-1 BOX9 $ <ENTER> MINUS(-)
★★★★★★
Enter the amount from box 9.
(17) CUSIP number CUSIP <ENTER> Enter the CUSIP # located at the bottom left box.
(18) FATCA CKBX FATCA CKBX <ENTER> Enter a 1 if box is marked. Press <ENTER> if box is not marked.
(19) Unrealized profit or (loss) on open contracts --12/31/yyty BOX10 $ <ENTER> MINUS(-)
★★★★★★
Enter the amount from box 10.
(20) Aggregate profit or (loss) BOX11 $ <ENTER> MINUS(-)
★★★★★★
Enter the amount from box 11.
(21) Proceeds from collectables checkbox 12CKBX <ENTER> Enter a "1" if marked. Press <ENTER> if box is not marked.
(22) Bartering BOX13 $ <ENTER>
★★★★★★
Enter the amount from box 13.

Section 06 Form 1099-C, Cancellation of Debt (Program 44303)

Section 06
Source Document or Record: Form 1099-C

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Identifiable Event BOX1 <ENTER>
★★★★★★
Enter the date from box 1, in the MMDDYY format.
(3) Amount of Debt Discharged BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Interest included in Box 2 BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Debt Description BOX4 <ENTER> Enter the description from box 4 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(6) Was Debtor Personally Liable BOX5 <ENTER>
  1. Enter a "1" if the box is checked.

  2. Press <ENTER> if the box is not checked.

(7) Identifiable Event Code BOX6CD <ENTER> Enter the code present in box 6.
(8) Fair Market Value of Property BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.

Section 06 Form 1099-CAP, Changes in Corporate Control and Capital Structure (Program 44303)

Section 06
Source Document or Record: Form 1099-CAP

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of sale or exchange BOX1 <ENTER>
★★★★★★
Enter the date from box 1, in MMDDYY format.
(3) Aggregate Amount Received BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) No. of shares exchanged BOX3 <ENTER> Enter from box 3.
(5) Classes of stock exchanged BOX4 <ENTER> Enter from box 4.

Section 06 Form 1099-DIV, Dividends and Distributions (Program 44302)

Section 06
Source Document or Record: Form 1099-DIV

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Total ordinary dividends BOX1A $ <ENTER>
★★★★★★
Enter the amount from box 1a.
(3) Qualified dividends BOX1B $ <ENTER>
★★★★★★
Enter the amount from box 1b.
(4) Total capital gain distr. BOX2A $ <ENTER>
★★★★★★
Enter the amount from box 2a.
(5) Unrecap. Sec 1250 gain BOX2B $ <ENTER>
★★★★★★
Enter the amount from box 2b.
(6) Section 1202 gain BOX2C $ <ENTER>
★★★★★★
Enter the amount from box 2c.
(7) Collectible (28%) gain BOX2D $ <ENTER>
★★★★★★
Enter the amount from box 2d.
(8) Nondividend distributions BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(9) Federal income tax withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(10) Section 199A dividends BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(11) Investment expense BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(12) Foreign tax paid BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.
(13) Cash liquidation distributions BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.
(14) Noncash liquidation distributions BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.
(15) FATCA filing Indicator Checkbox FATCA Checkbox <ENTER> Enter a “1” if box is marked. Press <ENTER> if box is not marked.
(16) Exempt - interest dividends BOX11 $ ENTER>
★★★★★★
Enter the amount from box 11.
(17) Specified private activity dividend BOX12 $ ENTER>
★★★★★★
Enter the amount from box 12.

Section 06 Form 1099-G, Certain Government Payments (Program 44303)

Section 06
Source Document or Record: Form 1099-G

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Unemployment Comp. Amount BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) State/Local Income Tax Refund BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Refund for Tax Year BOX3 <ENTER> Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) ATAA/RTAA Payments BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Taxable Grants BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Agricultural Payments BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.
(9) Checkbox / Trade or Business BOX8 <ENTER> Enter a "1" if box 8 is checked.
Press <ENTER> if the box is not checked.
(10) Market Gain BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.

Section 06 Form 1099-INT, Interest Income (Program 44300)

Section 06
Source Document or Record: Form 1099-INT

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Interest Income BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Early Withdrawal Penalty BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) U.S. Savings Bond Interest BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Investment Expenses BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Foreign Tax Paid BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) FATCA Filing Indicator Checkbox FATCA Checkbox <ENTER> Enter a “1” if box is marked. Press <ENTER> if box is not marked.
(9) Foreign Country or US Possession BOX7 <ENTER> Enter the information from box 7.
(10) Tax-exempt Interest BOX8 $ <ENTER>
★★★★★★
Enter the amount from box 8.
(11) Specified Private Activity Bond Interest BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.
(12) Market Discount BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.
(12) Bond Premium BOX11 $ <ENTER>
★★★★★★
Enter the amount from box 11.
(13) Bond premium on Treasury obligations BOX12 $ <ENTER>
★★★★★★
Enter the amount from box 12.
(14) Bond Premium on Tax Exempt Bond BOX13 <ENTER>
★★★★★★
Enter the amount from box 13.
(15) CUSIP no. BOX14 <ENTER> Enter the alpha/numeric information from box 14.

Section 06 Form 1099-K, Payment Card and Third Party Network Transactions (Program 44300)

Section 06
Source Document or Record: Form 1099-K

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) (PSE) or (EPF) Checkbox PSE/EPF <ENTER> Enter a "1" if the ("PSE" ) checkbox is checked, a "2" if the ("EPF" ) checkbox is checked.
(3) Payment Card/Third Party Network Checkbox PAY/3RD <ENTER> Enter a "1" if the Payment Card box is checked, a "2" if the Third-party network box is checked.
(4) Gross Payment Card /Third Party Payments BOX1A $ <ENTER>
★★★★★★
Enter the amount from box 1a.
(5) Card Not Present Transactions BOX1B $ <ENTER>
★★★★★★
Enter the amount from box 1b.
(6) Merchant Category Code BOX2 <ENTER>
  1. Enter the four digit code in Box 2.

  2. If only three digits are present add a 0 as the first digit. If less than three digits are present or alpha characters are present press <ENTER>.

(7) Number of Purchase Transactions BOX3 <ENTER> Enter the number in box 3.
(8) Federal Income Tax Withheld BOX4 <ENTER>
★★★★★★
Enter the amount from box 4.
(9) January BOX5A $ <ENTER>
★★★★★★
Enter the amount from box 5a.
(10) February BOX5B $ <ENTER>
★★★★★★
Enter the amount from box 5b.
(11) March BOX5C $ <ENTER>
★★★★★★
Enter the amount from box 5c.
(12) April BOX5D $ <ENTER>
★★★★★★
Enter the amount from box 5d.
(13) May BOX5E $ <ENTER>
★★★★★★
Enter the amount from box 5e.
(14) June BOX5F $ <ENTER>
★★★★★★
Enter the amount from box 5f.
(15) July BOX5G $ <ENTER>
★★★★★★
Enter the amount from box 5g.
(16) August BOX5H $ <ENTER>
★★★★★★
Enter the amount from box 5h.
(17) September BOX5I $ <ENTER>
★★★★★★
Enter the amount from box 5i.
(18) October BOX5J $ <ENTER>
★★★★★★
Enter the amount from box 5j.
(19) November BOX5K $ <ENTER>
★★★★★★
Enter the amount from box 5k.
(20) December BOX5L $ <ENTER>
★★★★★★
Enter the amount from box 5l.

Section 06 Form 1099-LS, Reportable Life Insurance Sale (Program 44300)

Section 06
Source Document or Record: Form 1099-LS

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) Amount paid to recipient BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Date of sale BOX2 <ENTER> Enter the date from box 2, in MMDDYY format.
(4) Issuers contact name INAME <ENTER> Enter the contact name if present up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.

Section 06 Form 1099-LTC, Long-Term Care and Accelerated Death Benefits (Program 44300)

Section 06
Source Document or Record: Form 1099-LTC

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) Gross Long-Term Care BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Accelerated Death Benefits BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Check One BOX3 <ENTER> Enter the boxes checked from box 3 as follows:
  1. "1" if first box (Per Diem) is checked.

  2. "2" if the second box (Reimbursed) is checked.

  3. "3" if both boxes are checked. Press <ENTER> if no boxes are marked.

(5) Insured's TIN ITIN <ENTER> Enter the TIN from the Insured's TIN box.
(6) Insured's Name INAME <ENTER> Enter the INSURED'S name.
(7) Chronically Ill/Terminally Ill Checkboxes BOX5 <ENTER> Enter the boxes checked from box 5 as follows:
  1. "1" if first box (Chronically) is checked.

  2. "2" if the second box (Terminally) is checked.

  3. "3" if both boxes are checked. Press <ENTER> if no boxes are marked.

(8) Date Certified DATE <ENTER> Enter the date in MMDDYY format, from the Date Certified box.

Section 06 Form 1099-MISC, Miscellaneous Income (Program 44305)

Section 06
Source Document or Record: Form 1099-MISC

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Rents BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Royalties BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Other Income BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Fishing Boat Proceeds BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Medical and Health Care Payments BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Nonemployee Compensation BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.
(9) Substitute Payments BOX8 $ <ENTER>
★★★★★★
Enter the amount from box 8.
(10) Direct Sales Indicator BOX9 <ENTER>
  1. Enter a 1 if box 9 is marked.

  2. Press <ENTER> if the box is not checked.

(11) Crop Insurance Proceeds BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.
(12) FATCA Filing Indicator Checkbox FATCA Checkbox <ENTER> Enter a “1” if box is marked. Press <ENTER> if the box is not marked.
(13) Excess Golden Parachute Payments BOX13 $ <ENTER>
★★★★★★
Enter the amount from box 13.
(14) Gross Proceeds Paid to an attorney BOX 14 $ <ENTER>
★★★★★★
Enter the amount from box 14.
(15) Section 409A Deferrals BOX15A $ <ENTER>
★★★★★★
Enter the amount from box 15a.
(16) Section 409A Income BOX15B $ <ENTER>
★★★★★★
Enter the amount from box 15b.

Section 06 Form 1099-OID, Original Issue Discount (Program 44304)

Section 06
Source Document or Record: Form 1099-OID

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Original Issue Discount for yyty BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Other Periodic Interest BOX2 $ <ENTER> Enter the amount from box 2.
(4) Early Withdrawal Penalty BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Market Discount BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Acquisition Premium BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Description BOX7 <ENTER> Enter the description from box 7 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.
(9) Original Issue Discount BOX8 $ <ENTER>
★★★★★★
Enter the amount from box 8.
(10) FATCA Indicator Checkbox FATCA Checkbox <ENTER> Enter a “1” if box is marked. Press <ENTER> if box is not marked.
(11) Investment Expense BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.
(12) Bond Premium BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.
(13) Tax Exempt OID BOX11 $ <ENTER>
★★★★★★
Enter the amount from box 11.

Section 06 Form 1099-PATR, Taxable Distributions Received From Cooperatives (Program 44307)

Section 06
Source Document or Record: Form 1099-PATR

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Patronage Dividends BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Nonpatronage Dividends BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Per-Unit Retain Allocations BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Redemption of Nonqualified Notices BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Domestic Production Activities Deduction BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Investment Credit BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.
(9) Work Opportunity Credit BOX8 $ <ENTER>
★★★★★★
Enter the amount from box 8.
(10) Patron's AMT Adjustment BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.
(11) Other BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.

Section 06 Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530) (Program 44308)

Section 06
Source Document or Record: Form 1099-Q

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Earnings BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Basis BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Trustee-to-trustee BOX4 <ENTER> Enter a "1" if the checkbox in box 4 is checked. Press <ENTER> if box is not marked.
(6) Private, State, or Coverdell ESA BOX5 <ENTER> Enter the boxes checked from box 5 as follows:
  1. "1" if first box, Private is checked.

  2. "2" if second box, State is checked.

  3. "3" if the "Coverdell ESA" box in the last bullet is checked. Press <ENTER> if no boxes are marked.

(7) Non-Designated Beneficiary BOX6 <ENTER> Enter a "1" if the box is checked. Press <ENTER> if box is not marked.

Section 06 Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. (Program 44306)

Section 06
Source Document or Record: Form 1099-R

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Taxable Amount BOX2A $ <ENTER>
★★★★★★
Enter the amount from box 2a.
(4) Amount Not Determined/Total Distribution Boxes 2BBXS <ENTER> Enter the boxes checked from box 2b as follows from line 2b:
  1. "1" if first box is checked.

  2. "2" if second box is checked.

  3. "3" if both boxes are checked. Press <ENTER> if no boxes are marked.

(5) Amount Eligible for Capital Gain Distribution BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(6) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(7) Net Unrealized Appreciation BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Category of Distribution BOX7 <ENTER> Enter the codes from box 7.
(9) IRA/SEP Codes IRA/SEP <ENTER> Enter a "1" if the IRA/SEP box is checked. Press <ENTER> if box is not marked.
(10) Amt. Alloc. to IRR within 5 years BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(11) 1st year of Roth Contrib. BOX11 <ENTER> Enter the year in YYYY format from box 11.
(12) FATCA Filing Requirement FATCA CKBX <ENTER> Enter a "1" if box is marked. Press <ENTER> is box is not marked.
(13) Date of payment DATE <ENTER> Enter the date if present in MMDDYY format in the box located after the account number. Press <ENTER> if no date is present.

Section 06 Form 1099-S, Proceeds From Real Estate Transaction (Program 44308)

Section 06
Source Document or Record: Form 1099-S

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date of Closing BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Gross Proceeds BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Address or Legal Description BOX3 <ENTER>
  1. Enter the information from box 3. If an address is present, enter the entire address in a continuous basis, spacing as necessary.

    Example:

    696 Summit Road Arlington VA 22204

  2. Enter the description from box 3 up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.

(5) Transfer Indicator BOX4 <ENTER> Enter a "1" if box 4 is checked. Press <ENTER> if box is not marked.
(6) Foreign Indicator BOX5 <ENTER> Enter a “1” if box 5 is checked. Press <ENTER> if not marked.
(7) Buyer’s part of real estate tax BOX 6$ <ENTER>
★★★★★★
Enter the amount from Box 6.

Section 06 Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Program 44300)

Section 06
Source Document or Record: Form 1099-SA

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Distributions BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Earnings on Excess Contributions BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Distribution Code BOX3 <ENTER> Enter the digit from box 3.
(5) FMV on Date of Death BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) HSA, Archer MSA or MA MSA Checkboxes BOX5 <ENTER> Enter as follows:
  1. "1" if HSA box is checked.

  2. "2" if Archer MSA box is checked.

  3. "3" if MA MSA box is checked.

  4. If multiple boxes are checked press <ENTER> only. Press <ENTER> if no boxes are marked.

Section 06 Form 1099-SB, Seller's Investment in Life Insurance Contract (Program 44300)

Section 06
Source Document or Record: Form 1099-SB

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise, enter "06" always.
(2) Seller’s investment in contract BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Surrender amount BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Issuer’s contact name INAME <ENTER> Enter the contact name if present up to 39 alpha, numeric and special characters. Abbreviate if possible to enter as much data as possible.

Section 06 Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b) (Program 44317)

Section 06
Source Document or Record: Form 3921

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date Option Granted BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Date Option Exercised BOX2 <ENTER> Enter the date in MMDDYY format from box 2.
(4) Exercised Price Per Share BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) FMV/Share on Exercise Date BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Number of Shares Transferred BOX5 <ENTER> Enter the number from box 5.
(7) If other than Transferor, Name/Address/EIN BOX6 <ENTER> Enter the Name, Address and EIN.

Note:

Enter as many characters as possible.

Section 06 Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) (Program 44318)

Section 06
Source Document or Record: Form 3922

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Date Option Granted to Transferor BOX1 <ENTER> Enter the date in MMDDYY format from box 1.
(3) Date Option Exercised by Transferor BOX2 <ENTER> Enter the date in MMDDYY format from box 2.
(4) FMV per share on grant date BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) FMV per share on exercise date BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Exercise price paid per share BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) No. of shares transferred BOX6 <ENTER>
★★★★★★
Enter the number from box 6.
(8) Date legal title transferred BOX7 <ENTER> Enter the date in MMDDYY format from box 7.
(9) Excise price per share determined as if the option was exercised on the date shown in box 1. BOX8 $ <ENTER> Enter the amount from box 8.

Section 06 Form 5498, IRA Contribution Information (Program 44313)

Section 06
Source Document or Record: Form 5498

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) IRA Contributions BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Rollover Contributions BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.
(4) Roth Conversion Amount BOX3 $ <ENTER>
★★★★★★
Enter the amount from box 3.
(5) Recharacterized Contributions BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(6) Fair Market Value of Account BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
(7) Life Insurance Cost included in Box 1 BOX6 $ <ENTER>
★★★★★★
Enter the amount from box 6.
(8) Checkboxes for IRA/SEP/SIMPLE/Roth IRA BOX7 <ENTER> Enter the boxes checked from box 7 as follows:
  1. "1" if the IRA box is checked.

  2. "2" if the SEP box is checked.

  3. "3" if the SIMPLE box is checked.

  4. "4" if the Roth IRA box is checked.

  5. If no boxes are checked press <ENTER>.

Note:

The field can have up to four entries.

(9) SEP Contributions BOX8 $ <ENTER>
★★★★★★
Enter the amount from box 8.
(10) SIMPLE Contributions BOX9 $ <ENTER>
★★★★★★
Enter the amount from box 9.
(11) Roth IRA Contributions BOX10 $ <ENTER>
★★★★★★
Enter the amount from box 10.
(12) Checkbox for RMD BOX11 <ENTER> Enter a "1" if the box is checked. Press <ENTER> if box is not marked.
(13) RMD Date BOX12A <ENTER> Enter the date in MMDDYY format from box 12a.
(14) RMD Amount BOX12B $ <ENTER>
★★★★★★
Enter the amount from box 12b.
(15) Postponed Contribution BOX13A $ <ENTER>
★★★★★★
Enter the amount from box 13a.
(16) Year BOX13B <ENTER> Enter the year in YY format from box 13b.
(17) Code BOX13C <ENTER> Enter the code from box 13c.
(18) Repayments BOX14A $ <ENTER>
★★★★★★
Enter the amount from box 14a.
(19) Code BOX14B <ENTER> Enter the code from box 14b.
(20) FMV of certain specified assets BOX15A $ <ENTER>
★★★★★★
Enter the amount from box 15a.
(21) Code BOX15B <ENTER> Enter the code from box 15b.

Section 06 Form 5498-ESA, IRA Contribution Information (Program 44313)

Section 06
Source Document or Record: Form 5498-ESA

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Coverdell ESA Contributions BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Rollover Contributions BOX2 $ <ENTER>
★★★★★★
Enter the amount from box 2.

Section 06 Form 5498-SA, Coverdell ESA Contribution Information (Program 44315)

Section 06
Source Document or Record: Form 5498-SA

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Employee SA Contributions BOX1 $ <ENTER>
★★★★★★
Enter the Amount from box 1.
(3) Total Contributions BOX2 $ <ENTER>
★★★★★★
Enter the Amount from box 2.
(4) Total HSA or Archer MSA Contributions Box BOX3 $ <ENTER>
★★★★★★
Enter the Amount from box 3.
(5) Rollover Contributions BOX4 $ <ENTER>
★★★★★★
Enter the Amount from box 4.
(6) Fair Market Value Account BOX5 $ <ENTER>
★★★★★★
Enter the Amount from box 5.
(7) HSA, Archer MSA or MA MSA Checkboxes BOX6 <ENTER> Enter as follows:
  1. " 1" if HSA box is checked.

  2. "2" if Archer MSA box is checked.

  3. "3" if MA MSA box is checked.

  4. If multiple boxes are checked press <ENTER> only. Press <ENTER> if no boxes are marked.

Section 06 Form W-2G, Certain Gambling Winnings (Program 44314)

Section 06
Source Document or Record: Form W-2G

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Gross Winnings BOX1 $ <ENTER>
★★★★★★
Enter the amount from box 1.
(3) Date Won BOX2 <ENTER> Enter the date in MMDDYY format from box 2.
(4) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.
(5) Winnings from Identical Wages BOX7 $ <ENTER>
★★★★★★
Enter the amount from box 7.

Section 16 ALL Information Return Processing Documents Transmitted By Form 1096 (except Form 1096, Annual Summary and Transmittal of U.S. Information Returns)

Reminder:

A payer may be identified on forms as one of the following listing:

  • Fiduciary

  • Estate

  • Trust

  • Partnership

  • Corporation

  • Employer

  • Payer

  • Trustee

  • Issuer

  • Filer

  • Lender

  • Borrower

Section 16
Source Document or Record: ALL DOCUMENTS

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present; otherwise enter "16" always.
(2) Payer Name Line 1 Name 1 <ENTER>
  1. For only the form attached to any payer identifier, enter the Payer Name line 1 shown on the form.

  2. If illegible or not present, press <ENTER>.

(3) Payer Name Line 2 Name 2 <ENTER>
  1. For only the form attached to any payer identifier, enter the Payer Name line 2 shown on the form.

  2. If illegible or not present, press <ENTER>.

Note:

Foreign addresses should not be entered in this section.

(4) Payer Street Address ADDR <ENTER>
  1. For only the form attached to any payer identifier, enter the Payer Street Address shown on the form.

  2. If the address is illegible or missing or coded Z enter Z and press <ENTER>.

  3. If the address is foreign press <ENTER>.

(5) Payer City CITY <ENTER> For only the form attached to any payer identifier, enter the Payer City shown on the form.
  1. Use Major City Code, if appropriate.

  2. If the city is missing, illegible, or coded ZZZ, enter ZZZ and press <ENTER>.

  3. If the address is foreign press <ENTER>.

(6) Payer State ST <ENTER> For only the form attached to any payer identifier, enter the Payer State shown on the form.
  1. Press <ENTER> only if a Major City code was used.

  2. If illegible or not present, press <ENTER>.

  3. If the address is foreign press <ENTER>.

(7) Payer ZIP ZIP <ENTER> For only the form attached to any payer identifier, enter the Payer ZIP shown on the form.
  1. If illegible or not present, press <ENTER>.

  2. If the address is foreign press <Enter>.

(8) TIN Group TIN <ENTER> Enter the 9-digit payer identifier TIN shown on the form as follows:
  1. If not present, press <ENTER> only.

  2. If less than nine digits, enter the digits shown followed by enough period(s) to fill the field.

  3. If more than nine digits, enter the first eight digits, followed by a period.

  4. If one nine is followed by a dash (9-), enter nine 9s.

  5. If illegible enter periods.

  6. Austin Submission Processing Center (AUSPC) only - For all foreign documents, enter nine 9s.

(9) Payer DLN PDLN <ENTER>
  1. Enter the 14-digit DLN for only the form attached to any payer identifier; enter the payer DLN from the lower margin of the form. If the 14th digit is not shown enter the current list year.

  2. If not present, press <ENTER> after managerial approval.

(10) Foreign Country Code FORE <ENTER> AUSPC only—Enter the two-character alpha code located immediately below the payer name.

Block Header Data Entry Form 1332, Block and Selection Record, For All Form 1099-QA and Form 5498-QA Block Inputs General Purpose Programming (GPP)

(1) Form 1099-QA, Distributions from ABLE Accounts, Program 44351.

(2) Form 5498-QA, ABLE Account Contribution Information, Program 44352.

Elem. No. Form 1332, Block and Selection Record
GPP

Data Element Name
Prompt Fld. Term. Instructions
(1) Alpha Block Control ABC   The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.
(2) File Location Code FLC/DO <ENTER> File location code "00" will always be generated. No entry is required.
(3) Format Code FCODE <ENTER> Enter the three-digit format from the document locator box on Form 1332:
  1. Form 1099-QA = 514

  2. Form 5498-QA = 515

Section 01 Form 1099-QA, Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352) Returns

Elem. No. Section 01
GPP
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.37.5.5) verify it matches the document being entered.
(3a) Block-DLN DLN <ENTER> Enter the first 11 digits of the DLN in the block of the first document of the block (serial number 00).

Caution:

The fifth character will always be "A" .

(3b) Year Digit YRDIGIT <ENTER> Enter the year digit of the DLN for the first document in the block (serial number 00).
(4) Tax Year YEAR <ENTER>
★★★★★★
Enter the tax year for the first document 00. This is a must enter field for the first document and will generate in all subsequent documents in the block. Back into the field to change the year on subsequent documents if needed.
(5) Recipient / Beneficiary SSN SSN <ENTER>
★★★★★★
Enter the nine-digit SSN present.
If less than nine-digits are present enter the digits present and press <ENTER>.
If more than nine-digits are present enter the first eight-digits present.
(6) Recipient / Beneficiary Name NAME <ENTER> Enter the full name(s) as shown or edited on the document up to 80 characters. If character is present but illegible, enter a space for the illegible character. Do not enter two spaces in a row.

Section 02, Form 1099-QA, Distributions from ABLE Accounts, and Form 5498-QA, ABLE Account Contribution Information, (Program 44351 and 44352)

Elem. No. SECTION 02
GPP
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Recipient / Beneficiary Street Address ADDR <ENTER>
  1. Enter the street address from the return entity area.

  2. If an address character is illegible enter space for the illegible character. Do not enter two consecutive spaces.

  3. Press <ENTER> if the address is not present.

(3) Recipient / Beneficiary City CITY <ENTER> Enter the city from the appropriate entity area. If the city is missing check for the city for the same entity on the return directly behind the document. If the city is not present or illegible press <Enter>.

Caution:

DO NOT USE Major City Codes (MCC) on this program.

(4) Recipient / Beneficiary State/ Province ST <ENTER>
  1. Enter the two-character state code for domestic addresses.

  2. If the address is foreign enter the province up to 22 characters.

(5) Recipient / Beneficiary ZIP/ Foreign Postal Code COUN/ZIP <ENTER>
  1. Enter the ZIP Code for domestic addresses.

  2. If the address is foreign enter the country up to 35 characters.

(6) Account Number ACCT# <ENTER> Enter the alpha-numeric digits from the account number box. Omit any special characters
(7) Amend Code CODE <ENTER>
  1. Enter a 0 if the Corrected box is NOT checked or marked.

  2. Enter a 1 if the Corrected box is checked or marked.

Section 03, Form 1099-QA, Distributions from ABLE Accounts, (Program 44351)

Elem. No. SECTION 03
Form 1099-QA
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "03" always.
(2) Gross Distribution BOX1 $ <ENTER> Enter the amount from box 1.
(3) Earnings BOX2 $ <ENTER> Enter the amount from box 2.
(4) Basis BOX3 $ <ENTER> Enter the amount from box 3.
(5) Program to Program Transfer BOX4 <ENTER>
  1. Enter a 0 if the box is NOT checked or marked.

  2. Enter a 1 if the box is checked or marked.

(6) ABLE Account Terminated BOX5 <ENTER>
  1. Enter a 0 if the box is NOT checked or marked.

  2. Enter a 1 if the box is checked or marked.

(7) Not Designated Beneficiary BOX6 <ENTER>
  1. Enter a 0 if the box is NOT checked or marked.

  2. Enter a 1 if the box is checked or marked.

Section 03, Form 5498-QA, ABLE Account Contribution Information, (Program 44352)

Elem. No. SECTION 03
Form 5498-QA
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER> <ENTER> if already present on the screen; otherwise enter "03" always.
(2) ABLE Contributions BOX1 $ <ENTER> Enter the amount from box 1.
(3) Rollover Contributions BOX2 $ <ENTER> Enter the amount from box 2.
(4) Cumulative Contributions BOX3 $ <ENTER> Enter the amount from box 3.
(5) Fair Market Value BOX4 $ <ENTER> Enter the amount from box 4.
(6) Check if Account Opened BOX5 <ENTER>
  1. Enter a 0 if the box is NOT checked or marked.

  2. Enter a 1 if the box is checked or marked.

(7) Basis of Eligibility BOX6 <ENTER> Enter a the character present.
  1. Valid entries are A, B, C or blank.

  2. If multiple characters are present enter the first valid character.

  3. If only invalid characters are present press <ENTER>.

(8) Code BOX7 <ENTER>
★★★★★★
Enter a the character present.
  1. Valid entries are 1, 2, 3, 4, 5, 6, 7 or blank.

  2. If multiple characters are present enter the first valid character.

  3. If only invalid characters are present press <ENTER>.

Section 04, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Transmitting Program 44351 and 44352 Returns

(1) Section 04 must be transcribed on document number "00" . Section 04 will be generated into subsequent documents until a change in Section 04 (a new Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is entered by the data transcriber.

Elem. No. SECTION 04
Form 1096
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT <ENTER>
★★★★★★
<ENTER> if already present on the screen; otherwise enter "04" always.
(2) 1096 DLN 1096DLN <ENTER>
★★★★★★
Enter the 14 character DLN located at the upper right-hand corner of Form 1096.

Note:

The fourth digit will be "0" and the fifth character will be "A" .

(3) 1096 Tax Year 1096YEAR <ENTER>
★★★★★★
Enter the four-digit tax year printed on the upper right hand portion of Form 1096.
(4) E. I. Number

Caution:

This field must be present and contain nine numerics. Stop processing and alert your manager if otherwise.

EIN <ENTER>
★★★★★★
Enter the nine-digit EIN.
  1. If not present,

    • less than nine-digits,

    • more than nine-digits, or

    • illegible

    then enter the nine-digit Payer’s or Issuer’s identification no. from form being transmitted.

  2. If nine-digits are not present for the payer or Issuer EIN on the documents being transmitted return the block to the originator for correction.

  3. Form 1096 - If both Employee Identification Number (EIN) and Social Security Number (SSN) are present, enter the EIN.

(5) SSN SSN <ENTER>
★★★★★★
Enter the nine digit SSN.

Exception:

This field will not have an entry for Program 44351 or 44352, press <ENTER>.

(6) Filers Name

Caution:

This field must be present. Stop processing and alert your manager if otherwise.

Name <ENTER>
★★★★★★
  1. Enter the full name(s) as shown or edited on the Form 1096 up to 80 characters. Valid characters are 0-9 and A-Z only.

  2. If present but illegible, enter a space for the illegible character. DO NOT enter two consecutive spaces.

(7) Filers Street Address ADDR <ENTER>
★★★★★★
  1. Enter the street address from the Form 1096 return entity area.

  2. If an address character is illegible enter a space for the illegible character and press <ENTER>.

  3. If the entry is illegible or not present press <ENTER>.

(8) Filers City CITY <ENTER>
★★★★★★
Enter the city from the appropriate entity area. If the city is missing check for the city for the same entity on the return directly behind the document. If the city is not present or illegible press <Enter>.

Caution:

DO NOT USE Major City Codes (MCC) on this program.

(9) Filers State/ Province ST <ENTER>
★★★★★★
  1. Enter the two character state code for domestic addresses.

  2. If the address is foreign enter the province up to 22 characters.

  3. If the entry is illegible or not present press <ENTER>.

(10) Filers ZIP/ Foreign Postal Code COUN/ZIP <ENTER>
★★★★★★
  1. Enter the ZIP Code for domestic addresses.

  2. If the address is foreign enter the country up to 35 characters.

  3. If the entry is illegible or not present press <ENTER>.

(11) # of Original Documents BOX3/ <ENTER>
★★★★★★
Enter the count from box 3.
If a slash (/) has been edited, enter only the count to the left of the slash.
If the entry is not present press <ENTER>.
(12) # of Amended Documents /BOX3 <ENTER>
★★★★★★
  1. Enter the count from box 3 only if a slash (/) has been edited.

  2. Enter the count shown to the right of the slash.

  3. If the entry is not present press <ENTER>.

(13) Federal Income Tax Withheld BOX4 $ <ENTER>
★★★★★★
Enter the amount from box 4.

Caution:

No entry will be present for program 44351 and 44352. Press <ENTER>.

(14) Total Amount Reported BOX5 $ <ENTER>
★★★★★★
Enter the amount from box 5.
Press <ENTER> in blank.
(15) 1099-MISC NEC 7CHBX <ENTER>
★★★★★★
  1. Press "0" if box is not marked.

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

(16) TIN Type and Doc Code TIN/DC <ENTER>
★★★★★★
Enter the three characters identifying which document series was transmitted as follows:
  1. TIN Type - Enter the edited 1 for a EIN or 2 for a SSN. If not edited determine the TIN Type.

  2. Doc. Code - Enter the preprinted or edited doc. code from the checked box.

  3. If not present enter

    • program 44351 = 21A

    • program 44352 = 22A.

  4. Alert your manager the forms are improperly coded.

(17) Kind of Payments Reported Code PC <ENTER>
★★★★★★
Enter the edited alpha character from the area to the right of the bold words INSTRUCTIONS, if present.
If blank press <ENTER>.
(18) Delinquent Return Code CODE <ENTER>
★★★★★★
Enter the edited code shown in the firstFor Official Use Only box to right of the entity area.
If blank press <ENTER>.

Note:

Edits made in pencil or pen other than red will be present in this field.

(19) Received Date RDATE <ENTER>
★★★★★★
Enter the date in MMDDYY format as follows:

Note:

Edits made in pencil or pen other than red may be present in this field.

  1. The edited or stamped received date shown above the six For Official Use Only boxes, OR

  2. The edited received date shown in the For Official Use Only boxes to the right of the delinquent return code box.

  3. Do not enter the date if either of the following conditions exist:

    1. There is no X coded in the first For Official Use Only box, OR

    2. Penalty has been assessed is written on the Form 1096.

  4. If the entry is not present. Press <ENTER>.

  5. For standard instructions, see IRM 3.24.37, ISRP System - General Instructions.

(20) Correspondence Indicator CORR <ENTER>
★★★★★★
Enter the edited digits from the last two positions of the For Official Use Only boxes.
Press <ENTER> if there is no data present.
(21) # of Original Documents Subject to Penalty BOT LF/ <ENTER>
★★★★★★
Enter the edited digits from the bottom left margin of the form. If a slash (/) has been edited enter only the count to the left of the slash.
Press <ENTER> if there is no data present.
(22) # of Amended Documents Subject to Penalty /BOT LF <ENTER>
★★★★★★
Enter the edited digits from the bottom left margin of the form only if edited to the right of the slash.
Press <ENTER> if there is no data present.

Source Document List

Number Form Title
Form 1096 Annual Summary and Transmittal of U.S. Information Returns
Form 1097-BTC Bond Tax Credit
Form 1098 Mortgage Interest Statement
Form 1098-C Contributions of Motor Vehicles, Boats and Airplanes
Form 1098-E Student Loan Interest Statement
Form 1098-Q Qualifying Longevity Annuity Contract Information
Form 1098-T Tuition Statement
Form 1099-A Acquisition or Abandonment of Secured Property
Form 1099-B Proceeds from Broker and Barter Exchange Transactions
Form 1099-C Cancellation of Debt
Form 1099-CAP Changes in Corporate Control and Capital Structure
Form 1099-DIV Dividends and Distributions
Form 1099-G Certain Government Payments
Form 1099-INT Interest Income
Form 1099-K Payment Card and Third-Party Network Transactions
Form 1099-LS Reportable Life Insurance Sale
Form 1099-LTC Long Term Care and Accelerated Death Benefits
Form 1099-MISC Miscellaneous Income
Form 1099-OID Original Issue Discount
Form 1099-PATR Taxable Distribution Received from Cooperatives
Form 1099-Q Payment from Qualified Education Programs
Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 1099-S Proceeds From Real Estate Transactions
Form 1099-SA Distribution from HSA, Archer, MSA or Medicare Advantage MSA
Form 1099-SB Seller's Investment in Life Insurance Contract
Form 5498 IRA Contribution Information
Form 5498-ESA Coverdell ESA Contribution Information
Form 5498-SA HSA, Archer, MSA or Medicare Advantage Information
Form 3921 Exercise of Incentive Stock Option Under Section 422(b)
Form 3922 Transfer of Stock Acquired Through Employee Stock Purchase Plan Under Section 423(c)
Form W-2G Certain Gambling Winnings
Form 1099-QA Distributions from ABLE Accounts

Note:

Processed as general purpose programming.

Form 5498-QA ABLE Account Contribution Information

Note:

Processed as general purpose programming.

Form 1096 Annual Summary and Transmittal of U.S. Information Returns

Note:

Transmitting general purpose programming.

Entity Abbreviations

The following abbreviations MUST BE used if the entity name is too long. These are the abbreviations honored by the Postal Service. Do not abbreviate the name if used as a name control.

Note:

*Corporate rules for BMF name lines require corporate designations to always be abbreviated.

WORD ABBR WORD ABBR
Air Force Base AFB Headquarters HDQTRS
Blue Cross/Blue Shield BCBS Hourly HRLY
First National Bank FNB Human Resources HUM RES
United States US Human Development HUM DEV
Accounting ACCTG *Incorporated INC
Accounts ACCTS Industry(ies) INDUST
Administration ADMIN Institute, Institution INST
America(n) AMER Insurance INS
Associates ASSOC International INT
Association ASSN Investment, Investors INVEST
Brotherhood BRTHHD Limited LTD
Brothers BRO Management MGMT
Building BLDG Manufacturing MFG
Casualty CASLTY Mental Health MEN HLTH
Center CTR Municipal MUN
Commission COMM Mutual MUTL
Company CO National NAT
Comptroller COMPT National Guard NAT GD
Computer COMP Northeast NE
Consolidated CONS Northern, North NO
Construction CONST Northwest NW
*Corporation CORP Pension PENS
Cooperative COOP Products PROD
Credit Union CU Railroad RR
Data Processing DP Realty RLTY
Department DEPT Retirement RET
District DIST Room RM
Division DIV Salary(ies) SAL
East, Eastern E Savings SAV
Electrical ELEC Savings & Loan SL
Employee EMP Service SERV
Enterprise ENT Southeast SE
Federal FED Southern, South SO
Federal Credit Union FCU Southwest SW
Finance FIN Stevedoring STVDG
US Army USA Suite STE
US Coast Guard USCG Transportation TRANS
US Marine Corps USMC Telegraph TEL
US Navy USN Telephone TEL
General GEN University UNIV
Group GRP Western, West W