3.24.15 Partnership Return of Income

Manual Transmittal

November 08, 2021

Purpose

(1) This transmits revised IRM 3.24.15, ISRP System, Partnership Return of Income.

Material Changes

(1) IRM 3.24.15.5, added table for Yes/No Check Boxes.

(2) Exhibit 3.24.15-5, added note to elements (15) – (20).

(3) Exhibit 3.24.15-6, added element (14) and added a note to elements (15) – (22).

(4) Exhibit 3.24.15-8, added element (26), (27) and (45).

(5) Exhibit 3.24.15-8, edited instructions and removed note from element (42) (IPU 21U0024 issued 01-04-2021).

(6) Exhibit 3.24.15-13, added new Section 26 Form 8997.

(7) Exhibit 3.24.15-21, added a note after Title.

(8) Exhibit 3.24.15-22, added a note after Title.

(9) Exhibit 3.24.15-23, added a note after Title.

(10) Exhibit 3.24.15-24, added a note after Title.

(11) Various editorial changes made throughout including updating positions titles, punctuation and grammar.

Effect on Other Documents

IRM 3.24.15 dated November 20, 2020, (effective date January 1, 2021), is superseded. The following IRM Procedural Update (IPU) issued on 01-04-2021 has been incorporated into this IRM: 21U0024.

Audience

Wage and Investment, Submission Processing, Data Conversion Operations

Effective Date

(01-01-2022)

James L. Fish
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. This IRM section provides instructions for Wage and Investment Integrated Submission and Remittance Processing (ISRP) System is to transcribe the returns below:

    1. Form 1065, U.S. Return of Partnership Income

    2. Form 1065-B, U.S. Return of Income for Electing Large Partnerships - 2017 and prior years

    3. Form 1125-A, Cost of Goods Sold

    4. Form 8913, Credit For Federal Telephone Excise Tax Paid

    5. Form 5884-B, New Hire Retention Credit

    6. Form 8941, Credit for Small Employer Health Insurance Premiums

  2. Purpose: Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

  3. Audience: General Clerks perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.

  4. Policy Owner: Director, Submission Processing

  5. Program Owner: Paper Processing Branch, Mail Management/Paper Processing Section.

  6. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):

    • Accounts Management (AM)

    • Chief Counsel

    • Compliance

    • Information Technology (IT) Programmers

    • Large Business and International (LB&I)

    • Small Business Self-Employed (SBSE)

    • Statistics of Income (SOI)

    • Submission Processing (SP)

    • Taxpayer Advocate Service (TAS)

    • Tax Exempt and Government Entities (TEGE)

  7. Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.

  8. The instructions contained in this book are used when transcribing paper returns.

  9. 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.

Background

  1. The purpose Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

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:

    • Code sections which provide the IRS with the authority to issue levies

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for their campus.

  2. The Operations Manager is responsible for monitoring operational performance for their operation.

  3. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Reviews

  1. Program Reports:- System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual.

  2. Program Effectiveness is measured using the following:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Program Controls

  1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

Terms/Definitions/Acronyms

  1. For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.

Related Resources

  1. The following table lists related sources

    Resource Link/Title
    Submission Processing Design Center https://program.ds.irsnet.gov/sites/WILESPInstCrnr/SitePages/Home.aspx
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    Integrated Automation Technologies (IAT) https://organization.ds.irsnet.gov/sites/WiMttIat/home/default.aspx
    IRM 3.11.15 Return of Partnership Income C&E Form 1065
    IRM 3.12.15 Partnership Income Form 1065 (ERS)
    IRM 3.12.38 BMF General Instructions (ERS)
    IRM 3.24.38 ISRP System, BMF General Instruction

Control Documents

  1. The following are the control document(s) 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

Form/Program Number/Tax Class and Document Code


  1. FORM
    PROGRAM NUMBER TAX CLASS and DOCUMENT CODE
    Form 1065 12200 265, 267
    Form 1065-B 12220 268

Required Sections

  1. Section 01 will be Entered and verified in all cases. Section 03 will be verified if it fails to zero balance. Sections 05 through 08 will be Entered and verified if data is present.

Yes/No Check Boxes

  1. Input the "Yes" /"No" check boxes as follows unless otherwise instructed:

    IF THEN
    the "Yes" box is checked, enter "1" .
    the "No" box is checked, enter "2" .
    BOTH boxes are checked, enter "3" .
    NEITHER box is checked, press <Enter>.

Privacy Impact Assessment (PIA)/Northern American Industry Classification System (NAICS) Code

  1. Enter the PIA/NAICS code exactly as shown except as follows.

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

  3. If the code is other than 4 or 6 digits, Enter zero (0).

  4. If there are any illegible digits, Enter zero (0)

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry Form 813, Document Register

Form 1332, Block and Selection Record, OR

Form 3893, Re-Entry Document Control

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Service Center (SC) Block Control ABC   The screen displays the Alphanumeric Block Control (ABC) that was Entered in the Entry Operator (EOP) Dialog window. It cannot be changed.
(2) Block Document Locator Number (DLN) DLN (auto) Enter the first 11 digits as follows:
  1. Form 813-from the "Block DLN" box.

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

  3. Form 3893-from box 2.

  4. The 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 813, Form 1332-from the Batch Control Number box.

  2. Form 3893-from box 3.

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

(4) Document Count COUNT <Enter> Enter the document count as follows:
  1. Form 813, Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, Enter 100.

  2. Form 3893 - from box 4.

(5) Prejournalized Credit Amount CR <Enter> Enter the amount as follows:
  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) Filling <Enter>s   <Enter> <Enter> <Enter> <Enter> <Enter> Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is a Form 3893, Enter from box 11 as follows:
  1. R = "Reprocessable" box checked.

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

  3. 4 = "SC Reinput" box checked.

  4. None of the boxes checked, consult your supervisor who will determine if a source code is required.

(8) Year Digit YEAR <Enter> If the control document is a Form 3893, Enter the digit from box 12 (current or otherwise).

Reminder:

This is a MUST Enter field if the Source Code is "R" , "N" , or "4" .

(9) Filling <Enter>   <Enter> Press <Enter>.
(10) Remittance Processing System (RPS) Indicator RPS <Enter> Enter a "2" if:
  1. Form 813, Form 1332 - "RPS" is edited or stamped in the upper center margin, or "RRPS" is in the block header of Form 1332

  2. Form 3893 - box 13 is checked.

Section 01 Form 1065 and Edit Sheet (Program 12200)

Note:

Data for prompts ES-1 through ES-6 will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in X-Y format: where X represents the edit sheet line number and Y represents the data to be transcribed.


Examples:
Edited DataEnter on Screen
1-235 … Enter 235 for prompt ES-1
6–1 …Enter 1 for prompt ES-6

Elem. No. FORM 1065
Section 01
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER#   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, verify that it matches the document being Entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, Enter the Name Control.
(5) Employer Identification Number (EIN) EIN   Enter the EIN from the preprinted label or from EIN, Box D.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.

Note:

If "SR" is edited in the top left portion of the return between the form number and form title, Enter an "N" . Do "NOT" Enter the address even if prompted.

(7) Street Key STREET KEY <Enter> Enter Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right corner of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.

Note:

Ogden Submission Processing Center (OSPC) only.

(12) Street Address ADDR <Enter> Enter the street address information as shown or edited in the entity area of the form.

Caution:

If inputting a foreign address, Enter the foreign city, province, and postal code in this field exactly as shown.

(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting a foreign address, ONLY Enter the edited foreign country code.

(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, Enter a period (.) in this field.

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.

(16) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CCC <Enter> Enter the edited codes from the dotted portion of Line 1a.
If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element.
If a "G" Condition Code and the document is a remittance, press <F6> and proceed to Section 03.
(18) Return Processing Code 01RPC <Enter>
★★★★★★
Enter the edited characters on Page 1, in the right margin next to line 1c.
  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.

(19) Tax Period Beginning Date YRBEGDT <Enter> Enter tax period beginning (in MMDDYY format) when edited to the left of Form 1065 title area at the top of the form.
(20) Principal Industry/
NAICS Codes
BOXC <Enter> Enter the underlined code in the upper right corner of the label. If no code is underlined, Enter from Box C.
If "SR" is edited above "Form 1065" in the upper left portion of the return, press <Enter>.
(21) Date Business Started BOXE <Enter> Enter the date shown or edited from Box "E" in YYYYMM format. All six digits must be Entered.
If "SR" is edited above "Form 1065" in the upper left portion of the return, press <Enter>.

Note:

If Date Business Started is incomplete or missing, press <Enter>.

(22) Number of Schedules K-1 LNI <Enter> Enter from Line I.
If "SR" is edited above "Form 1065" in the upper left portion of the return:
  1. and this is a non-remittance return, end the document after this element.

  2. and this is a remittance return, press <F6> after this element and continue to Section 03.

(23) Schedule C and M-3 Checkbox BOXJ <Enter> Enter a "1" if the box is checked on line J.
(24) Salary and Wage Code L9RT <Enter> Enter the edited "1" from the right of Line 9.
(25) EPMF Code 19RT <Enter> Enter the edited digit from the right of Line 19.
(26) Audit Codes ES-1 <Enter> Enter from the margin to the left of the Deductions section.

Note:

Up to nine (9) one-digit audit codes can be transcribed.

(27) Special Income Code ES-2 <Enter> Enter from the margin to the left of the Deductions section.
(28) Installment Sales Indicator ES-3 <Enter> Enter from the margin to the left of the Deductions section.
(29) Non-Recourse Loan Code ES-4 <Enter> Enter from the margin to the left of the Deductions section.
(30) Missing Information Code ES-5 <Enter> Enter from the margin to the left of the Deductions section.
(31) Historic Structure Code ES-6 <Enter> Enter from the margin to the left of the Deductions section.
(32) ERS - Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 03 Form 1065 (Program 12200)

Elem. No. FORM 1065
Section 03
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
(c) This is a MUST Enter field if a Prejournalized Credit Amount (prompt CR) was Entered in the Block Header.
If "SR" is edited above "Form 1065" in the upper left portion of the return, end the document after this element.
(3) Total Assets BOXF $ <Enter>
MINUS (−)
Enter the amount from Box F.
(4) Initial Return Code BOXG1 <Enter> Enter the edited "2" from the left of line G1.
(5) Technical Termination 1/2 BOXG6 <Enter> Enter the edited "1" located just to the left of box (6), if present. If "1" is not present, press <Enter>.

Note:

Only transcribe for TY 2017 or prior returns.

(6) Accounting Method BOXH <Enter> Enter "1" , "2" or "3" representing the box checked on line H.

Note:

If more than one or no box is checked, press <Enter>.

(7) Gross Receipts or Sales L1A $ <Enter>
MINUS (−)
Enter the amount from Line 1a.
(8) Returns and Allowances L1B $ <Enter>
MINUS (−)
Enter the amount from Line 1b.
(9) Cost of Goods Sold L2 $ <Enter>
MINUS (−)
Enter the amount from Line 2.
(10) Ordinary Income (Loss) L4 $ <Enter>
MINUS (−)
Enter the amount from Line 4.
(11) Net Farm Profit (Loss) L5 $ <Enter>
MINUS (−)
Enter the amount from Line 5.
(12) Net Ordinary Gain (Loss) L6 $ <Enter>
MINUS (−)
Enter the amount from Line 6.
(13) Other Income (Loss) L7 $ <Enter>
MINUS (−)
Enter the amount from Line 7.
(14) Total Income (Loss) L8 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from Line 8.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no keying errors, press <F7> to continue.

Section 05 Form 1065 (Program 12200)

Elem. No. FORM 1065
Section 05
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "05" .
(2) Salary and Wages LN9 $ <Enter> Enter the amount from Line 9.
(3) Payments to Partners L10 $ <Enter> Enter the amount from Line 10.
(4) Repairs/Maintenance L11 $ <Enter>
MINUS (−)
Enter the amount from Line 11.
(5) Bad Debts L12 $ <Enter>
MINUS (−)
Enter the amount from Line 12.
(6) Rent L13 $ <Enter> Enter the amount from Line 13.
(7) Taxes L14 $ <Enter> Enter the amount from Line 14.
(8) Interest L15 $ <Enter> Enter the amount from Line 15.
(9) Depreciation Deduction 16C $ <Enter>
MINUS (−)
Enter the amount from Line 16c.
(10) Depletion Deduction L17 $ <Enter>
MINUS (−)
Enter the amount from Line 17.
(11) Retirement Plans L18 $ <Enter>
MINUS (−)
Enter the amount from Line 18.
(12) Employment Benefit Program L19 $ <Enter>
MINUS (−)
Enter the amount from Line 19.
(13) Other Deductions L20 $ <Enter>
MINUS (−)
Enter the amount from Line 20.
(14) Total Deductions L21 $ <Enter>
MINUS (−)
Enter the amount from Line 21.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

(15) Ordinary Income (Loss) L22 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from Line 22.
(16) Federal Telephone Excise Tax Paid 22... <Enter> For TY2006 returns, Enter the edited amount from the dotted portion of line 22; otherwise, press <Enter>.
(17) 3.5% Write-in Tax 22XTRA <Enter> Enter the amount edited in the right margin next to line 22.
(18) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(19) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(20) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(21) Preparer's Telephone # TEL# <Enter> Enter preparer's telephone number.

Section 06 Form 1065 (Schedule B) (Program 12200)

Elem. No. FORM 1065, Schedule B
Section 06
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise Enter "06" .
(2) What Type of Partnership SCHB1 <Enter>
★★★★★★
Enter "1" thru "6" representing the box checked or "3" if edited next to any of the check-boxes.
Enter "1" for a, and "2" for b, etc.

Note:

If more than one box is checked, Enter the digit representing the first box checked.
If there is no entry, press <F7> to override the "MUST Enter" message.

(3) Any Partners, Partnerships? LN2 <Enter> Enter from the Yes/No check boxes, Schedule B, Line 2.

Note:

Note: Only transcribe for TY 2017 or prior returns.

(4) Ownership Foreign Entity 50% L2A <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 2a.
(5) Ownership Individual Estate 50% L2B <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 2b.
(6) Ownership Foreign/Domestic Corporation 50% L3A <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3a.
(7) Ownership of Foreign Partnership / Trust L3B <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3b.
(8) Partnership Level Top Treatment Election LN5 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 5.

Note:

Note: Only transcribe for TY 2018 or prior returns

(9) Was there a Distribution of Property L12 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 12.
(10) Number of Form 8858 Attached L13 <Enter> Enter the number from Schedule B, line 13.
(11) Number of Form 8805 Attached L14 <Enter> Enter the number from Schedule B, line 14.
(12) Does Partnership Have Foreign Partners 14Y/N <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 16.

Note:

Only transcribe for TY 2017 or prior returns.

(13) Number of Form 8865 Attached L15 <Enter> Enter the number from Schedule B, line 15.
(14) Number of Form 5471 Attached L17 <Enter> Enter the number from Schedule B, line 17.
(15) Partnership Electing Out Under 6221(b) L25 <Enter> Enter from edited line number for TY 2021.

Note:

Enter from the Yes/No check boxes, Schedule B Line 25 for TY 2020 and Prior Years.

(16) Total From B-2 Part III Line 3 L25.... <Enter> Enter from edited line number for TY 2021.

Note:

Enter the number from Schedule B, Line 25 for TY 2020 and Prior Years.

(17) Qualified Opportunity Fund Certification Checkbox 26Y/N <Enter> Enter from edited line number for TY 2021.

Note:

Enter the Yes/No check boxes, Schedule B, Line 26 for TY 2020 and Prior Years.

(18) Qualified Opportunity Fund Amount L26 <Enter> Enter from edited line number for TY 2021.

Note:

Enter the amount for Schedule B, Line 26 for TY 2020 and Prior Years.

(19) Number of Foreign Partners L27 <Enter> Enter from edited line number for TY 2021.

Note:

Enter the amount for Schedule B, Line 27 for TY 2020 and Prior Years.

(20) Any Transfers Between Partnerships and Partners 28Y/N <Enter> Enter from edited line number for TY 2021.

Note:

Enter the Yes/No check boxes, Schedule B, Line 28 for TY 2020 and Prior Years.

Section 07 Form 1065 (Schedule K, L, and M-2) (Program 12200)

Elem. No. FORM 1065, Schedule K, L, and M-2
Section 07
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise Enter "07" .
(2) Net Income from Rental Real Estate Activity SCH-K2 $ <Enter>
MINUS (−)
Enter the amount from Line 2, Schedule K.
(3) Gross Income from Other Rental L3A $ <Enter>
MINUS (−)
Enter the amount from Line 3a, Schedule K.
(4) Balance Net Income L3C $ <Enter>
MINUS (−)
Enter the amount from line 3c, Schedule K.
(5) Interest Income LN5 $ <Enter>
MINUS (−)
Enter the amount from line 5, Schedule K.
(6) Dividend Income L6A $ <Enter>
MINUS (−)
Enter the amount from line 6a, Schedule K.
(7) Royalty Income LN7 $ <Enter>
MINUS (−)
Enter the amount from line 7, Schedule K.
(8) Net Long Term Capital Gain/Loss L9A $ <Enter>
MINUS (−)
Enter the amount from line 9a, Schedule K.
(9) Net Gain/Loss Section 1231 L10 $ <Enter>
MINUS (−)
Enter the amount from line 10, Schedule K.
(10) Other Income/Loss L11 $ <Enter>
MINUS (−)
Enter the amount from line 11, Schedule K.
(11) LIH Credit Section 42(j)(5) 15A $ <Enter>
MINUS (−)
Enter the amount from line 15a, Schedule K.
(12) Other LIH Credits 15B $ <Enter>
MINUS (−)
Enter the amount from line 15b, Schedule K.
(13) Qualified Rehabilitation Expenditure 15C $ <Enter>
MINUS (-)
Enter the amount from line 15c, Schedule K.
(14) International Tax Reporting Checkbox 16 CKBX <Enter> ★★★★★★

Note:

This line is reserved on Schedule K. Enter a "0" or press F7.

(15) Foreign Gross Passive Income 16F $ <Enter>
MINUS (−)
Enter the amount from Line 16f, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(16) Foreign Gross Income 16H $ <Enter>
MINUS (−)
Enter the amount from Line 16h, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(17) Interest Expense 16I $ <Enter>
MINUS (−)
Enter the amount from Line 16i, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(18) Deductions Other 16J $ <Enter>
MINUS (−)
Enter the amount from Line 16j, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(19) Deductions Foreign Passive 16M $ <Enter>
MINUS (−)
Enter the amount from Line 16m, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(20) Deductions Foreign Other 16O $ <Enter>
MINUS (−)
Enter the amount from Line 16o, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(21) Total Foreign Taxes 16P $ <Enter>
MINUS (−)
Enter the amount from Line 16p, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(22) Reduction in Taxes 16Q $ <Enter>
MINUS (−)
Enter the amount from Line 16q, Schedule K.

Note:

For Tax Year 2020 and prior years only.

(23) Mortgages, Notes, Bonds 1 Year or More PG5-19B (D) $ <Enter>
MINUS (−)
Enter the amount from Line 19b, Col. D., Schedule L.
(24) Partners Capital Accounts End of Year M2-L9 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from Line 9, Schedule M2.

Section 08 Form 1065 (Schedule F and Form 8825) (Program 12200)

Elem. No. FORM 1065, Schedule F, Form 8825
Section 08
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "08" .
(2) Gross Farm Income Cash SCH-F1C $ <Enter>
MINUS (−)
Enter the amount from Line 1c, Schedule F.
(3) Gross Other Farm Income Cash 9...$ <Enter>
MINUS (−)
Enter the edited amount from the dotted portion of Line 9, Schedule F.
(4) Gross Rental Income 8825-18A $ <Enter> Enter the amount from line 18A, Form 8825.

Section 10 Form 1065 (Schedule D, Form 4797, Form 8949 and Form 8996) (Program 12200)

Elem. No. FORM 1065, Schedule D, Form 4797, Form 8949 and Form 8996
Section 10
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "10" .
(2) Dispose of Any Investments CKBX <Enter> ★★★★★★ Enter from the Yes/No checkbox, above Part I.
(3) Short Term 1a, Proceeds (Sales price) L1A(D) $ <Enter> Enter the amount from Part I, line 1a, Column (d).
(4) Short Term 1a, Cost or other basis L1A(E) $ <Enter> Enter the amount from Part I, line 1a, Column (e).
(5) Short Term 1b, Proceeds (Sales price) L1B(D) $ <Enter> Enter the amount from Part I, line 1b, Column (d).
(6) Short Term 1b, Cost or other basis L1B(E) $ <Enter> Enter the amount from Part I, line 1b, Column (e).
(7) Short Term 1b, Adjustments L1B(G) $ <Enter>
MINUS (-)
Enter the amount from Part I, line 1b, Column (g).
(8) Short Term 2, Proceeds (Sales price) L2D $ <Enter> Enter the amount from Part I, line 2, Column (d).
(9) Short Term 2, Cost or other basis L2E $ <Enter> Enter the amount from Part I, line 2, Column (e).
(10) Short Term 2, Adjustments L2G $ <Enter>
MINUS (-)
Enter the amount from Part I, line 2, Column (g).
(11) Short Term 3, Proceeds (Sales price) L3D $ <Enter> Enter the amount from Part I, line 3, Column (d).
(12) Short Term 3, Cost or other basis L3E $ <Enter> Enter the amount from Part I, line 3, Column (e).
(13) Short Term 3, Adjustments L3G $ <Enter>
MINUS (-)
Enter the amount from Part I, line 3, Column (g).
(14) Long Term 8a, Proceeds (Sales price) L8A(D) $ <Enter> Enter the amount from Part II, line 8a, Column (d).
(15) Long Term 8a, Cost or other basis L8A(E) $ <Enter> Enter the amount from Part II, line 8a, Column (e).
(16) Long Term 8b, Proceeds (Sales price) L8B(D) $ <Enter> Enter the amount from Part II, line 8b, Column (d).
(17) Long Term 8b, Cost or other basis L8B(E) $ <Enter> Enter the amount from Part II, line 8b, Column (e).
(18) Long Term 8b, Adjustments L8B(G) $ <Enter>
MINUS (-)
Enter the amount from Part II, line 8b, Column (g).
(19) Long Term 9, Proceeds (Sales price) L9D $ <Enter> Enter the amount from Part II, line 9, Column (d).
(20) Long Term 9, Cost or Other Basis L9E $ <Enter> Enter the amount from Part II, line 9, Column (e).
(21) Long Term 9, Adjustments L9G $ <Enter>
MINUS (-)
Enter the amount from Part II, line 9, Column (g).
(22) Long Term 10, Proceeds (Sales price) 10D $ <Enter> Enter the amount from Part II, line 10, Column (d).
(23) Long Term 10, Cost or other basis 10E $ <Enter> Enter the amount from Part II, line 10, Column (e).
(24) Long Term 10, Adjustments 10G $ <Enter>
MINUS (-)
Enter the amount from Part II, line 10, Column (g).
(25) Capital Gains Distribution L14 $ <Enter> Enter the amount from line 14.
(26) Total Amount Gain L1(B) $ <Enter> Enter the amount from Form 4797 Line 1(b).
(27) Total Amount Loss L1(C) $ <Enter> Enter the amount from Form 4797 Line 1(c).
(28) Z Code EIN ZPTI 1A <Enter> Enter the EIN from Form 8949 Part I line 1 column (a).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(29) Z Code Date Acquired ZPTI 1B <Enter> Enter the date from Form 8949 Part I line 1 column (b).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(30) Z Code Amount of Adjustment ZPTI 1G <Enter> Enter the amount from Form 8949 Part I line 1 column (g).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(31) Z Code Indicator Part I Form 8949 ZPTI IND <Enter> ★★★★★★ Enter “1” if additional Z value is present in Column (f) Part I.
(32) Y Code EIN YPTI 1A <Enter> Enter the EIN from Form 8949 Part I Line 1 column (a).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(33) Y Code Date Sold or Disposed of YPTI 1C <Enter> Enter the date from Form 8949 Part I Line 1 column (c).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(34) Y Code Recaptured Deferral Amount YPTI 1G $ <Enter> Enter the amount from Form 8949 Part I Line 1 column (g).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(35) Y Code Indicator Part I Form 8949 Indicator YPTI IND <Enter> ★★★★★ Enter "1" if additional Y value is present Column (f) in Part I.
(36) Z Code EIN ZPTII 1A <Enter> Enter the EIN from Form 8949 Part II line 1 column (a).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(37) Z Code Date Acquired ZPTII 1B <Enter> Enter the date from Form 8949 Part II line 1 column (b).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(38) Z Code Amount of Adjustment ZPTII 1G <Enter> Enter the amount from Form 8949 Part II line 1 column (g).

Note:

Enter the underlined data or enter only if there is a “Z” in Column (f)

(39) Z Code Part I Form 8949 Indicator ZPT2 IND <Enter> ★★★★★★ Enter “1” if additional Z value is present in Column (f) Part II.
(40) Y Code EIN YPT2 1A <Enter> Enter the EIN from Form 8949 Part II Line 1 column (a).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(41) Y Code Date Sold or Disposed of YPT2 1C <Enter> Enter the date from Form 8949 Part II Line 1 column (c).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(42) Y Code Recaptured Deferral Amount YPT2 1 G $ <Enter> Enter the amount from Form 8949 Part II Line 1 column (g).

Note:

Enter the underlined data or enter only if there is a “Y” in Column (f)

(43) Y Code Part II Form 8949 Indicator YPT2 IND <Enter> ★★★★★★ Enter "1" if additional Y value is present Column (f) in Part II
(44) Dispose of Any Investments Form 8996 INV CKBX <Enter> ★★★★★★ Enter the numeric digit from the Checkbox on Line 5 of Form 8996.
  1. Enter 1 - If Yes box is checked.

  2. Enter 2 - If No box is checked.

  3. Enter 3 - If both boxes are checked.

  4. Enter 0 - If Blank.

(45) Qualified Opportunity 6 Month L7 $ <Enter> Enter the amount from Form 8996 Part II line 7.

Note:

TY2020 enter from the edited line number.

(46) Total Assets L8 $ <Enter> Enter the amount from Form 8996 Part II line 8.

Note:

TY2020 enter from the edited line number.

(47) Qualified Opportunity Last Day of Tax Year L10 $ <Enter> Enter the amount from Form 8996 Part II line 10.

Note:

TY2020 enter from the edited line number.

(48) Total Assets Last Day of Tax Year L11 $ <Enter> Enter the amount from Form 8996 Part II line 11.

Note:

TY2020 enter from the edited line number.

(49) Divide Line by 2.0 L14 <Enter> Enter the percentage from Form 8996 Part II line 14.

Note:

TY2020 enter from the edited line number.

(50) Is Line Equal to or More than .90 L15 <Enter> Enter the amount from Form 8996 Part III line 15.

Note:

TY2020 enter from the edited line number.

Section 14 Form 1125-A (Program 12200)

Elem. No. FORM 1125-A
Section 14
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number Sect: <Enter> Press Enter if already present on the screen; otherwise, Enter "14"
(2) Beginning Inventory L1 $ <Enter>
MINUS(–)
Enter the amount from Line 1.
(3) Purchases L2 $ <Enter> Enter the amount from Line 2.
(4) Total L6 $ <Enter>
MINUS(–)
Enter the amount from Line 6.
(5) Ending Inventory L7 $ <Enter>
MINUS(–)
Enter the amount from Line 7.

Section 20 Form 8913

Reminder:

Only transcribe this section for TY 2006 returns.

Elem. No. FORM 8913
Section 20
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "20" .
(2) Tax Refund 15(D) <Enter> Enter the amount from Line 15, column (d).
(3) Interest on Tax Refund 15(E) <Enter> Enter the amount from Line 15, column (e)

Section 21 Form 8941 (Program 12200)

(1) Follow the procedures below when inputting Form 8941.

Elem. No. FORM 8941
Section 21
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen: otherwise, Enter “21”.
(2) Health Care Checkbox CKBX <Enter> Enter the numeric digit from line A, Small Business Health Options Program (SHOP) Checkbox, as follows:
Enter 1- If "Yes" box is checked.
Enter 2- If "No" box is checked.
Enter 3- If both boxes are checked.
If Blank, press <Enter> .
(3) EIN LNB <Enter> Enter the EIN from line B.
(4) Previous Form 8941 Filed LNC <Enter> Enter the numeric digit from Previous Filed Form 8941 Checkbox, as follows:
Enter 1- If Yes box is checked.
Enter 2- If No box is checked.
Enter 3- If both boxes are checked.
If Blank, press <Enter>
(5) Number of individuals employed LN1 <Enter> Enter the number from Form 8941, Line 1.

Note:

If greater than 9999, Enter 9999.

(6) Number of full time employees LN2 <Enter> Enter the number from Form 8941, Line 2.

Note:

Round to next lowest whole number, if not otherwise a whole number.

(7) Average annual wages LN3 $ <Enter> Enter the amount from Form 8941, Line 3.
(8) Health insurance premiums paid LN4 $ <Enter> Enter the amount from Form 8941, Line 4.
(9) Premiums you would have paid LN5 $ <Enter> Enter the amount from Form 8941, Line 5.
(10) Premium Subsidies Paid L10 $ <Enter> Enter the amount from Form 8941, Line 10.
(11) Number of Employees With Premiums Paid Under Qualified Arrangement L13 <Enter> Enter the number from Form 8941, Line 13.

Note:

If more than 9999, Enter 9999.

(12) Number of Full Time Employees With Premiums Paid Under Qualified Arrangement L14 <Enter> Enter the number from Form 8941, Line 14.
(13) Credit for Small Employer L15 $ <Enter> Enter the amount from Form 8941 , Line 15.
(14) Sum of 12 and 15 L16 $ <Enter> Enter the amount from Form 8941, Line 16.
(15) Cooperatives, Estates, Trusts credit L18$ <Enter> Enter the amount from Form 8941, Line 18.

Section 22 Form 5884-B

Elem. No. FORM 5884-B
Section 22
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise, Enter "22" .
(2) Total of line 9, Columns 9a - c L10 $ <Enter> Enter the amount from line 10.
(3) Number of Retained Workers L11 <Enter> Enter the number from line 11.

Section 26 Form 8997 (Program 12200)

Elem. No. Form 8997
Section 26
Data Element Name
Prompt Fld. Term Instructions
(1) Section Number Sect: <Enter> Press Enter if already on the screen; otherwise, enter "26" .
(2) QOF EIN 1 PTI 1(A) <Enter> Enter the EIN from Form 8997 Part I Row 1 column (a).
(3) Date QOF Investment Acquired 1 PTI 1(B) <Enter> Enter the Date from Form 8997 Part I Row 1 column (b).
(4) Special Gain Code 1 PTI 1(D) <Enter> Enter the Alpha Code from Form 8997 Part I Row 1 column (d).
(5) Short Term Deferred Gain QOF 1 PTI 1(E) <Enter> Enter the Amount from Form 8997 Part I Row 1 column (e).
(6) Long Term Deferred Gain QOF 1 PTI 1(F) <Enter> Enter the Amount from Form 8997 Part I Row 1 column (f).
(7) Part I Indicator IND <Enter> Enter "1" if additional information is present in Part I.
(8) Enter the Total from Column (e) PTI L2(E) <Enter> Enter the amount from Form 8997 Part I Line 2 Column (e) Short Term Deferred Gain QOF.
(9) Enter the Total from Column (f) PTI L2(F) <Enter> Enter the amount from Form 8997 Part I Line 2 Column (f) Long Term Deferred Gain QOF.
(10) QOF EIN 1 PTII 1(A) <Enter> Enter the EIN from Form 8997 Part II Row 1 column (a).
(11) Date QOF Investment Acquired 1 PTII 1(B) <Enter> Enter the Date from Form 8997 Part II Row 1 column (b).
(12) Special Gain Code PTII 1(D) <Enter> Enter the Alpha Code from Form 8997 Part II Row 1 column (d).
(13) Short Term Deferred Gain QOF 1 PTII 1(E) <Enter> Enter the Amount from Form 8997 Part II Row 1 column (e).
(14) Long Term Deferred Gain QOF 1 PTII 1(F) <Enter> Enter the Amount from Form 8997 Part II Row 1 column (f).
(15) Part II Indicator IND <Enter> Enter "1" if additional information is present in Part II.
(16) Enter the Total from Column (e) PTII L2(E) <Enter> Enter the amount from Form 8997 Part II Line 2 Column (e) Short Term Deferred Gain Remaining QOF.
(17) Enter the Total from Column (f) PTII L2(F) <Enter> Enter the amount from Form 8997 Part II Line 2 Column (f) Long Term Deferred Gain Remaining QOF.
(18) QOF EIN 1 PTIII 1(A) <Enter> Enter the EIN from Form 8997 Part III Row 1 column (a).
(19) Date QOF Investment Acquired 1 PTIII 1(B) <Enter> Enter the Date of Event from Form 8997 Part III Row 1 column (b).
(20) Special Gain Code 1 PTIII 1(D) <Enter> Enter the Alpha Code from Form 8997 Part III Row 1 column (d).
(21) Previously Deferred Short-Term Gain 1 PTIII 1(E) <Enter> Enter the amount from Form 8997 Part III Row 1 column (e).
(22) Previously Deferred Long-Term Gain 1 PTII 1(F) <Enter> Enter the amount from Form 8997 Part III Row 1 column (f).
(23) Part III Indicator IND <Enter> Enter "1" if additional information is present in Part III.
(24) Enter the Total from Column (e) PTIII L2(E) <Enter> Enter the amount from Form 8997 Part III Line 2 Column (e) Deferred Short Term Gain.
(25) Enter the Total from Column (f) PTIII L2(F) <Enter> Enter the amount from Form 8997 Part III Line 2 Column (f) Deferred Long Term.
(26) QOF EIN 1 PTIV 1(A) <Enter> Enter the EIN from Form 8997 Part IV Row 1 column (a).
(27) Date QOF Investment Acquired 1 PTIV 1(B) <Enter> Enter the Date from Form 8997 Part IV Row 1 column (b).
(28) Special Gain Code 1 PTIV 1(D) <Enter> Enter the Alpha Code from Form 8997 Part IV Row 1 column (d).
(29) Short-Term Deferred Gain Invested QOF 1 PTIV 1(E) <Enter> Enter the amount from Form 8997 Part IV Row 1 column (e).
(30) Long-Term Deferred Gain Invested QOF 1 PTV 1(F) <Enter> Enter the amount from Form 8997 Part IV Row 1 column (f).
(31) Part IV Indicator IND <Enter> Enter "1" if additional information is present in Part IV.
(32) Enter the Total from Column (e) PTIV L2(E) <Enter> Enter the amount from Form 8997 Part IV Line 2 Column (e) Short Term Deferred Gain Invested QOF.
(33) Enter the Total from Column (f) PTIV L2(F) <Enter> Enter the amount from Form 8997 Part IV Line 2 Column (f) Long Term Deferred Gain Invested QOF.

Section 29 Form 6252 (Program 12200)

Elem. No. FORM 6252
Section 29
Data Element Name
Prompt Fld. Term. Instructions
(1) Section No SECT: <Enter> ★★★★★★ Press <Enter> if already present on screen otherwise, enter “"29" .
(2) Description of Property L1 <Enter> ★★★★★★ Enter the numeric digit from Line 1. Valid entries are:
  1. "1" for Timeshares or residential lots

  2. "2" for Sale by an individual of personal use property (within the meaning of section 1275(b)(3)),

  3. "3" for Sale of any property used or produced in the trade or business of farming (within the meaning of section 2032A(e)(4) or (5)),

  4. "4" for Other or if there is no entry on the description of property line.

(3) Date Acquired L2A <Enter> ★★★★★★ Enter the date from line 2a, in MMDDYY format.
(4) Date Sold L2B <Enter> ★★★★★★ Enter the date from line 2b, in MMDDYY format.
(5) Subtract line 6 from line 5 PTI 7 <Enter> ★★★★★★ Enter the amount from Part I line 7.
(6) Gross Profit Percentage PTII 19 <Enter> ★★★★★★ Enter the percent from Part II line 19.

Note:

pick up one-digit before the decimal and up to 4 digits following the decimal.

(7) Payments Received During the Year PTII 21 <Enter> ★★★★★★ Enter the amount from Part II line 21
(8) Payments Received in Prior Years PTII 23 <Enter> ★★★★★★ Enter the amount from Part II line 23.

Section 01 Form 1065-B and Edit Sheet (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Note:

Data for prompts ES-1 through ES-6 will no longer appear on an attached edit sheet. Instead, this data will be edited in the margin to the left of the Deductions Section. The data will be edited in X-Y format: where X represents the edit sheet line number and Y represents the data to be transcribed.


Examples:
Edited DataEnter on Screen
1-235 … Enter 235 for prompt ES-1
6–1 …Enter 1 for prompt ES-6

Elem. No. FORM 1065-B and Edit Sheet
Section 01
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER#   Enter the last two digits of the 13 digit DLN from the upper portion of the form.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, Enter the Name Control.
(5) EIN EIN <Enter> Enter the EIN from the preprinted label or from EIN, Box D.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.

Note:

If "SR" is edited above "Form 1065-B" in the upper left portion of the return, Enter an "N" .

(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the upper right corner of the return.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.

Note:

OSPC processing instructions only.

(12) Street Address ADDR <Enter> Enter the street address information as shown or edited in the entity area of the form.

Caution:

If inputting a foreign address, Enter the foreign city, province, and postal code in this field exactly as edited.

(13) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

If inputting foreign address, ONLY Enter the foreign country code.

(14) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If inputting a foreign address, Enter a period (.) in this field.

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If inputting a foreign address, leave this field blank. Press <Enter> to continue.

(16) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
(17) Condition Codes CCC <Enter> Enter the edited codes from the upper middle margin.
  1. If a "G" Condition Code is present, and the document is a non-remittance, end the document after this element.

  2. If a "G" Condition Code and the document is a remittance, press <F6> and continue to Section 03.

(18) Tax Period Beginning YRBEGDT <Enter> Enter tax period beginning in MMDDYYYY format, when edited to the left of Form title area at the top of the form.
(19) Principal Industry/
NAICS Codes
BOXC <Enter> Enter the underlined code in the upper right corner of the label. If no code is underlined, Enter from Box C.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press <Enter>.
(20) Date Business Started BOXE <Enter> Enter the date shown or edited from Box E in YYYYMM format.
All 6 digits must be Entered.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, press <Enter>.

Note:

If Date Business Started is incomplete or missing, press <Enter>.

(21) Number of Schedules K-1 LNI <Enter> Enter the number from Line I.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return:
  1. and this is a non-remittance return, end the document after this element.

  2. and this is a remittance return, press <F6> after this element and continue to Section 03.

(22) Schedule M-3 Check box BOXJ <Enter> Enter a "1" if the box is checked on line J.
(23) Salary and Wage Code L12RT <Enter> Enter the edited "1" to the right of Line 12.
(24) EPMF Code 22RT <Enter> Enter the edited digit from the right of Line 22.
(25) Audit Codes ES-1 <Enter> Enter from the margin to the left of the Deductions section.
(26) Special Income Code ES-2 <Enter> Enter from the margin to the left of the Deductions section.
(27) Installment Sales Indicator ES-3 <Enter> Enter from the margin to the left of the Deductions section.
(28) Non-Recourse Loan Code ES-4 <Enter> Enter from the margin to the left of the Deductions section.
(29) Missing Information Code ES-5 <Enter> Enter from the margin to the left of the Deductions section.
(30) Historic Structure Code ES-6 <Enter> Enter from the margin to the left of the Deductions section.
(31) ERS-Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 03 Form 1065-B (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1065-B
Section 03
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> <Enter> if already present on the screen; otherwise Enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST Enter field if a Prejournalized Credit Amount (prompt CR) was Entered in the Block Header.
If "SR" is edited above "Form 1065-B" in the upper left portion of the return, end document after this element.
(3) Total Assets BOXF $ <Enter>
MINUS (-)
Enter the amount from box F.
(4) Accounting Method BOXH <Enter>) Enter "1" , "2" , or "3" representing the box checked on line H.

Note:

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

(5) Gross Receipts L1A $ <Enter> Enter the amount from line 1a.
(6) Less Returns and Allowances L1B $ <Enter>
MINUS (-)
Enter the amount from line 1b.
(7) Cost of Goods Sold L2 $ <Enter>
MINUS (-)
Enter the amount from line 2.
(8) Net Income/Loss from Rental L4 $ <Enter>
Minus (-)
Enter the amount from line 4.
(9) Net Income/Loss from Other L5 $ <Enter>
MINUS (-)
Enter the amount from line 5.
(10) Ordinary Income (Loss) L6 $ <Enter>
MINUS (-)
Enter the amount from line 6.
(11) Net Farm Profit (Loss) L7 $ <Enter>
MINUS (-)
Enter the amount from line 7.
(12) Excess of Net Gain over Loss L8 $ <Enter>
MINUS (-)
Enter the amount from line 8.
(13) Net Gain (Loss) Form 4797 L9 $ <Enter>
MINUS (-)
Enter the amount from line 9.
(14) Other Income (Loss) L10 $ <Enter>
MINUS (-)
Enter the amount from line 10.
(15) Total Income (Loss) L11 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 11.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

Section 05 Form 1065-B (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1065-B
Section 05
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise Enter "05" .
(2) Salary and Wages L12 $ <Enter> Enter the amount from Line 12.
(3) Payments to Partners L13 $ <Enter> Enter the amount from Line 13.
(4) Repairs/Maintenance L14 $ <Enter>
MINUS (−)
Enter the amount from Line 14.
(5) Bad Debts L15 $ <Enter>
MINUS (−)
Enter the amount from Line 15.
(6) Rent L16 $ <Enter> Enter the amount from Line 16.
(7) Taxes L17 $ <Enter> Enter the amount from Line 17.
(8) Interest L18 $ <Enter> Enter the amount from Line 18.
(9) Depreciation Deduction 19C $ <Enter>
MINUS (−)
Enter the amount from Line 19c.
(10) Depletion Deduction L20 $ <Enter>
MINUS (−)
Enter the amount from Line 20.
(11) Retirement Plans L21 $ <Enter>
MINUS (−)
Enter the amount from Line 21.
(12) Employment Benefit Program L22 $ <Enter>
MINUS (−)
Enter the amount from Line 22.
(13) Other Deductions L23 $ <Enter>
MINUS (−)
Enter the amount from Line 23.
(14) Total Deductions L24 $ <Enter>
MINUS (−)
Enter the amount from Line 24.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen. Correct any keying errors. If no errors, press <F7> and continue.

(15) Taxable Income (Loss) L25 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from Line 25.
(16) Tax L26 <Enter>
★★★★★★
Enter the amount from line 26.
(17) Federal Telephone Excise Tax Paid 27... <Enter> For TY2006 returns, Enter the amount from the dotted portion next to line 27; otherwise, press <Enter>.
(18) Other Payments L27 <Enter> Enter the amount from line 27.
Enter the amount from line 28 for 2006 returns.
(19) Tax Due/Overpayment 28/29 <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 28 or line 29 as follows (lines 30 and 31 for 2006 returns):
  1. Enter the amount from line 28 (line 30 for 2006 returns) and press <Enter>.

  2. If there is no entry on line 28 (line 30 for 2006 returns), Enter the amount from line 29 (line 31 for 2006 returns) and press MINUS (-).

Note:

Enter in dollars and cents.

(20) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(21) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(22) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(23) Preparer's Telephone # TEL# <Enter> Enter preparer's telephone number.

Section 06 Form 1065-B (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1065-B, Schedule A, B
Section 01
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise Enter "06" .
(2) Interest PT2L1 $ <Enter>
MINUS (-)
Enter the amount from line 1, Part II.
(3) Ordinary Dividends L2A $ <Enter>
MINUS (-)
Enter the amount from line 2a.
(4) Gross Royalties LN3 $ <Enter>
MINUS (-)
Enter the amount from line 3.
(5) Excess Net Short Long LN4 $ <Enter>
MINUS (-)
Enter the amount from line 4.
(6) Other Income/Loss LN5 $ <Enter>
MINUS (-)
Enter the amount from line 5.
(7) Total Income/Loss LN6 $ <Enter>
MINUS (-)
Enter the amount from line 6.
(8) Interest Expense LN7 $ <Enter>
MINUS (-)
Enter the amount from line 7.
(9) State/Local Income Tax LN8 $ <Enter>
MINUS (-)
Enter the amount from line 8.
(10) Charitable Contributions LN9 $ <Enter>
MINUS (-)
Enter the amount from line 9.
(11) Total Miscellaneous Deductions 10A $ <Enter>
MINUS (-)
Enter the amount from line 10a.
(12) Deductible Miscellaneous Deductions 10B $ <Enter>
MINUS (-)
Enter the amount from line 10b.
(13) Other Deductions L11 $ <Enter>
MINUS (-)
Enter the amount from line 11.
(14) Total Deductions L12 $ <Enter>
MINUS (-)
Enter the amount from line 12.
(15) Taxable Income/Loss L13 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 13.
(16) What Type of Partnership SCHB1 <Enter> Enter "1" thru "6" representing the box checked or the edited character from Schedule B, line 1. Enter "1" for a, "2" for b, etc.

Note:

If more than one box is checked, Enter the digit corresponding to the letter representing the first box checked.

(17) Any Partners, Partnerships? LN2 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 2. If both boxes are checked, Enter "3."
(18) Did Partnership Own Any Interest in Another Partnership or Foreign Entity? LN3 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 3. If both boxes are checked, Enter "3."
(19) Does Partnership have any Foreign Partners? LN4 <Enter> Enter from the "Yes/No" check boxes, Schedule B, Line 4.
(20) Number of 8865s Attached LN9 <Enter> Enter the number from Schedule B, line 9.

Section 07 Form 1065-B (Schedule K, L and M-2) (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1065-B, Schedule K, L, and M-2
Section 07
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "07" .
(2) Taxable Income/Loss from Trade K 1B1 $ <Enter>
MINUS (−)
Enter the amount from line 1b(1), Schedule K.
(3) Taxable Income/Loss from Rental 1B2 $ <Enter>
MINUS (−)
Enter the amount from line 1b(2), Schedule K.
(4) Taxable Income/Loss from other Rental 1B3 $ <Enter>
MINUS (−)
Enter the amount from line 1b(3), Schedule K.
(5) Taxable Income/Loss from Passive Loss 1D $ <Enter>
MINUS (−)
Enter the amount from line 1d, Schedule K.
(6) Taxable Income/Loss...Other Activities LN2 $ <Enter>
MINUS (−)
Enter the amount from line 2, Schedule K.
(7) Net Capital Gain/Loss from Passive Loss Limitation Activities L4A $ <Enter>
MINUS (−)
Enter the amount from line 4a, Schedule K.
(8) Net Capital Gain/Loss from Other Activities L4B $ <Enter>
MINUS (−)
Enter the amount from line 4b, Schedule K.
(9) Net Passive Alternative Minimum LN5 $ <Enter>
MINUS (−)
Enter the amount from line 5, Schedule K.
(10) Net Other Alternative Minimum LN6 $ <Enter>
MINUS (−)
Enter the amount from line 6, Schedule K.
(11) Guaranteed Payments LN7 $ <Enter>
MINUS (−)
Enter the amount from line 7, Schedule K.
(12) Income from Discharge of Indebtedness LN8 $ <Enter>
MINUS (−)
Enter the amount from line 8, Schedule K.
(13) Tax Exempt Interest LN9 $ <Enter>
MINUS (−)
Enter the amount from line 9, Schedule K.
(14) General Credits L10 $ <Enter>
MINUS (−)
Enter the amount from line 10, Schedule K.
(15) Low Income Housing Credit L11 $ <Enter>
MINUS (-)
Enter the amount from line 11, Schedule K.
(16) Rehabilitation Credit L12 $ <Enter>
MINUS (−)
Enter the amount from Line 12, Schedule K.
(17) Foreign Gross Income - Passive 14D(1) $ <Enter>
MINUS (−)
Enter the amount from Line 14d(1) Schedule K.
(18) Foreign Gross Income - General Limitation 14D(3) $ <Enter>
MINUS (−)
Enter the amount from Line 14d(3), Schedule K.
(19) Deductions Allocated - Interest Expense 14E(1) $ <Enter>
MINUS (−)
Enter the amount from Line 14e(1), Schedule K.
(20) Deductions Allocated - Other 14E(2) $ <Enter>
MINUS (−)
Enter the amount from Line 14e(2), Schedule K.
(21) Deductions Allocated - Passive 14F(1) $ <Enter>
MINUS (−)
Enter the amount from Line 14f(1), Schedule K.
(22) Deductions Allocated - General Limitation 14F(3) $ <Enter>
MINUS (−)
Enter the amount from Line 14f(3), Schedule K.
(23) Total Foreign Taxes 14G $ <Enter>
MINUS (−)
Enter the amount from Line 14g, Schedule K.
(24) Reductions in Taxes 14H $ <Enter>
MINUS (−)
Enter the amount from Line 14h, Schedule K.
(25) Mortgages, Notes, Bonds Payable PG5-20D $ <Enter>
MINUS (-)
Enter the amount from line 20, Col. D, Schedule L.
(26) Partner's Capital Accounts (EOY) M2-L9 $ <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 9, Schedule M2.

Section 08 Form 1065-B (Schedule F and Form 8825) (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1065-B, Schedule F and Form 8825
Section 08
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, Enter "08" .
(2) Gross Farm Income Cash SCH-F1C $ <Enter>
MINUS (−)
Enter the amount from Line 1, Schedule F(c).
(3) Gross Other Farm Income Cash SCH-8B...$ <Enter>
MINUS (−)
Enter the edited amount from the dotted portion of Line 9, Schedule F.
(4) Gross Rental Income 8825-18A $ <Enter> Enter the amount from Line 18A, Form 8825.

Section 14 Form 1125-A (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 1125-A
Section 14
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise, Enter "14" .
(2) Beginning Inventory L1$ <Enter> Enter the amount from Line 1.
(3) Purchase L2$ <Enter> Enter the amount from Line 2.
(4) Total L6$ <Enter> Enter the amount from Line 6.
(5) Ending Inventory L7$ <Enter> Enter the amount from Line 7.

Section 20 Form 8913 (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Exhibit 3.24.15-10.

Section 21 Form 8941 (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

(1) See Exhibit 3.24.15–11.

Section 22 Form 5884-B (Program 12220)

Reminder:

Only transcribe this section for TY 2017 or prior returns.

Elem. No. FORM 5884-B,
Section 22
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise, Enter "22" .
(2) Total of Line 9, Columns 9a - c L10$ <Enter> Enter the amount from Line 10.
(3) Number of Retained Workers L11 <Enter> Enter the amount from Line 11.