3.24.16 Corporation Income Tax Returns

Manual Transmittal

November 6, 2018

Purpose

(1) This transmits revised IRM 3.24.16, BMF ISRP System, Corporation Income Tax Returns.

Material Changes

(1) Exhibit 3.24.16-7 Section 06 Form 1120 added element (3) Net Tax Liability.

(2) Exhibit 3.24.16-7 Section 06 Form 1120 renumbered elements (4) – (08) prompts and updated the instructions.

(3) Exhibit 3.24.16-8 Section 8 Form 1120 (Schedules J & K) changed element (4) Base Erosion, added elements (24) 965 Tax Liability, elements (36) and (37) Qualified Fund Certification.

(4) Exhibit 3.24.16-8 Section 8 Form 1120 (Schedules J & K) renumbered elements (18) – (23) prompts and updated the instructions.

(5) Exhibit 3.24.16-19 Section 24 Form 3800 Changed element (11) to Oil and Gas Production (Form 8904).

(6) Exhibit 3.24.16-20 Section 25 Form 3800 added element (17) Employer Credit (Form 8994).

(7) Exhibit 3.24.16-23 Section 03 Form 1120-C added elements (14) and (20) 965 Tax Liability.

(8) Exhibit 3.24.16-23 Section 03 Form 1120-C, renumbered elements (9) – (11) and (15) – (24) prompts and updated the instructions.

(9) Exhibit 3.24.16-24 Section 04 Form 1120-C changed element (16) Base Erosion Amount.

(10) Exhibit 3.24.16-40 Section 07 Form 1120-F added element (07) QI-EIN and elements (8) and (9) Qualified Opportunity Checkbox and Credit.

(11) Exhibit 3.24.16-66 Form 1120-L added elements (3) and (6) 965 Tax Liability.

(12) Exhibit 3.24.16-66 Form 1120-L renumbered element (2) – (12) prompts and updated the instructions.

(13) Exhibit 3.24.84 Section 6 Form 1120 PC added elements (3) and (4) 965 Tax Liability.

(14) Exhibit 3.24.84 Section 6 Form 1120 PC renumber elements (4) – (11) prompts and updated the instructions.

(15) Exhibit 3.24.16-98 Section 6 1120 REIT added elements (3) and (8) 965 Tax Liability.

(16) Exhibit 3.24.16-98 Section 6 1120 REIT renumbered element (4) – (12) prompts and updated the instructions.

(17) Exhibit 3.24.16-100 Section 8 Form 1120-REIT added elements (17) and (18) Qualified Opportunity Checkbox and Credit.

(18) Exhibit 3.24.16-115 Section 6 Form 1120-RIC added elements (3) and (8) 965 Tax Liability.

(19) Exhibit 3.24.16-115 Section 6 Form 1120-RIC Tax Liability renumbered elements (4) – (11) prompt and updated the instructions.

(20) Exhibit 3.24.16-132 Section 6 Form 1120-S added elements (6) Refundable Credit from Form 8827, elements (16) and (17) Qualified Opportunity Fund Checkbox and Credit.

(21) Exhibit 3.24.16-132 Section 6 Form 1120-S renumbered elements (7) prompt and updated the instructions.

(22) Exhibit 3.24.16.2, Exhibit 3.24.16-36, Exhibit 3.24.16-55, Exhibit 3.24.16-63, Exhibit 3.24.16-81, Exhibit 3.24.16-93, Exhibit 3.24.16-110, Exhibit 3.24.16-127 - added element (18) Return Processing Code.

(23) Exhibit 3.24.16-21 - added element (13) Return Processing Code.

Effect on Other Documents

IRM 3.24.16, dated November 10, 2017, (effective date January 1, 2018), is superseded.

Audience

Data Conversion Operations

Effective Date

(01-01-2019)

Linda J. Brown
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 1120, U.S. Corporation Income Tax Return

    2. Form 1120-C, U.S. Income Tax Return for Cooperative Associations

    3. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

    4. Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation

    5. Form 1120-H, U.S. Income Tax Return for Homeowners Associations

    6. Form 1120-L, U.S. Life Insurance Company Income Tax Return

    7. Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons

    8. Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return

    9. Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

    10. Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies

    11. Form 1120S, U.S. Income Tax Return for an "S" Corporation

    12. Form 1120-SF, U.S. Income Tax Return for Settlement Funds

    13. Form 8825, Rental Real Estate Income and Expenses of a Partnership or an "S" Corporation

  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: Data Transcribers 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 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 http://coursebooks.enterprise.irs.gov/
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    IRM 3.11.16 Corporate Income Tax
    IRM 3.24.38 ISRP System, BMF General Instruction

Control Documents

  1. Following are the control documents from which data may be transcribed:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control Slip

Forms/Program Numbers/Tax Class and Document Codes

  1. FORMS PROGRAM NUMBERS TAX CLASS and
    DOCUMENT CODES
    1120 11500 310, 311
    1120-C 11540 303
    1120-F 11502 366, 367
    1120-FSC 11506 307
    1120-H 11501 371
    1120-L 11503 311
    1120-ND 11505 308
    1120-PC 11511 313
    1120-REIT 11508 312
    1120-RIC 11509 305
    1120S 12100 316
    1120-SF 11507 306

Required Sections

  1. Original Entry (OE)

    1. Section 01 - Form 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120S, 1120-SF.

    2. Sections 01, 04, 05 and 06 - Forms 1120, 1120-REIT, 1120-RIC.

  2. Key Verification (KV)

    1. Sections 01, 02, 03, 06, 08 - Forms 1120.

    2. Sections 01, 02, 03, 06 - Forms 1120-REIT, 1120-RIC.

    3. Sections 01, 02, 03 - Forms 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-ND, 1120-PC, 1120-SF.

    4. Sections 01, 03 -Form 1120S.

    5. Sections 01, 05 - Forms 1120-H.

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 and Civil Liberties Impact Assessment (PCLIA) / North America Industry Classification System (NAICS) Codes

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

    IF THEN
    more than one code is present, enter the first code.
    there is no information and the field is a MUST ENTER enter a zero (0) unless otherwise instructed
    there is no information and the field is not a MUST ENTER field press Enter only
    the code is other than "4" or "6" digits, enter zero (0).
    there are any illegible digits, enter zero (0).

Form 4136, Credit for Federal Tax Paid on Fuels

  1. When entering money amounts from Form 4136, Data Transcribers are to always enter a corresponding Credit Reference Number (CRN) with any money amount.

Form Conversions

  1. When Form 1120 has been converted to Form 1120S, process the document as follows:

    1. In Section 01 only transcribe the:
      1. Entity information,
      2. Tax Period (prompt "TAXPR" ),
      3. Received Date (prompt "RDATE" ),
      4. Computer Condition Code (prompt "CC" ), and
      5. PIA/NAICS Code (prompt "NAICS" ) located in Section 8, Schedule K, Line 2a.

    2. In Section 02 only transcribe the:
      1. Audit Code (prompt "L1" ) located on the 1st page of the return in the left margin following "1-" near Line 9.

    3. End the document.

  2. When Form 1120S has been converted to Form 1120, process the document as follows:

    1. In Section 01 only transcribe the:
      1. Entity information,
      2. Tax Period (prompt "TAXPR" ),
      3. Received Date (prompt "RDATE" ), and
      4. Computer Condition Code (prompt "CC" ).

    2. In Section 02 only transcribe the:
      1. Audit Codes (prompt "L2" ) are picked up from the left of the Deductions Section following "2" in the left margin near line 12.

    3. In Section 08 only transcribe the:
      1. PIA/NAICS Code (prompt "?2A" ) Located on the 1st page of the return in the upper left-hand corner, box B.

    4. End the document.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry 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) 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 DLN DLN (auto) Enter the first 11 digits from:
(a) Form 813 - the "Block DLN" box.
(b) Form 1332 - the "Document Locator Number" box.
(c) Form 3893 - box 2.
The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number from:
(a) Forms 813 & 1332 - the "Batch Control Number" box.
(b) Form 3893 - box 3.
If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count from:
(a) Forms 813 & 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 - box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount from:
(a) Form 813 - shown as the "Total" or "Adjusted Total" .
(b) Form 3893 - box 5.
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 Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
If none of the boxes are checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.
(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter>.
(10) RPS Indicator RPS <Enter> Enter a "2" if:
(a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

Section 01 Form 1120 (Program 11500)

Elem. No. Form 1120
Section 01
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Section "01" will always be generated. No entry is required.
(2) Document Locator Number (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> Enter the EIN from the preprinted label or from the "EIN" block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(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 portion 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) processing instruction only.

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

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code CC <Enter> Enter the edited code from the dotted portion of lines 1-11.
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 YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20) ABLM Code ABLM <Enter> Enter the edited code from the left of line A.
(21) Initial Return Code BXC RT <Enter> Enter the edited digit in the margin to the right of box C.
(22) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 1120 (Program 11500)

Elem. No. Form 1120
Section 02
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Form 8844 Indicator L1 <Enter>
MINUS (−)
Enter from the margin left of Deduction Section following "1" .
(3) Audit Codes L2 <Enter>
★★★★★★
Enter from the left of Payments Area following "2" .

Note:

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

(4) Missing Schedule Code L3 <Enter> Enter from the left of Payments Area following "3" .
(5) Penalty and Interest Code L4 <Enter> Enter from the left of Payments Area following "4" .
(6) Reserve Code L5 <Enter> Enter from the left of Payments Area following "5" .
(7) Installment Sales Indicator L6 <Enter>
★★★★★★
Enter from the left of Payments Area following "6" .
(8) Form 1120-F Indicator L7 <Enter> Enter from the left of Deductions Section following "7" .

Section 03 Form 1120 (Program 11500)

Elem. No. Form 1120
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOX D $ <Enter>
MINUS (−)
Enter the amount from box D.

Section 04 Form 1120 (Program 11500)

Elem. No. Form 1120
Section 04
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Gross Receipts or sales L1A $ <Enter> Enter the amount from:
(a) line 1a, or
(b) line 1c, if both lines 1a and 1b are blank.
(3) Returns and allowances L1B $ <Enter>
MINUS (−)
Enter the amount from line 1b.
(4) Cost of Goods Sold LN2 $ <Enter>
MINUS (−)
Enter the amount from line 2.
(5) Dividend Income LN4 $ <Enter>
MINUS (−)
Enter the amount from line 4.
(6) Interest Income LN5 $ <Enter>
MINUS (−)
Enter the amount from line 5.
(7) Rent Income LN6 $ <Enter>
MINUS (−)
Enter the amount from line 6.
(8) Royalty Income LN7 $ <Enter>
MINUS (−)
Enter the amount from line 7.
(9) Capital Gain Income LN8 $ <Enter>
MINUS (−)
Enter the amount from line 8.
(10) Form 4797 Gain-Loss LN9 $ <Enter>
MINUS (−)
Enter the amount from line 9.
(11) Other Income L10 $ <Enter>
MINUS (−)
Enter the amount from line 10.
(12) Total Income L11 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 11.

Section 05 Form 1120 (Program 11500)

Elem. No. Form 1120
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) Compensation of Officers L12 $ <Enter>
MINUS (−)
Enter the amount from line 12.
(3) Salaries and Wages L13 $ <Enter>
MINUS (−)
Enter the amount from line 13.
(4) Repairs L14 $ <Enter>
MINUS (−)
Enter the amount from line 14.
(5) Bad Debts L15 $ <Enter>
MINUS (−)
Enter the amount from line 15.
(6) Rents L16 $ <Enter>
MINUS (−)
Enter the amount from line 16.
(7) Taxes L17 $ <Enter>
MINUS (−)
Enter the amount from line 17.
(8) Interest L18 $ <Enter>
MINUS (−)
Enter the amount from line 18.
(9) Contributions L19 $ <Enter>
MINUS (−)
Enter the amount from line 19.
(10) Depreciation L20 $ <Enter>
MINUS (−)
Enter the amount from line 20.
(11) Depletion L21 $ <Enter>
MINUS (−)
Enter the amount from line 21.
(12) Advertising L22 $ <Enter>
MINUS (−)
Enter the amount from line 22.
(13) Pension Plans L23 $ <Enter>
MINUS (−)
Enter the amount from line 23.
(14) Employee Benefit Plans L24 $ <Enter>
MINUS (−)
Enter the amount from line 24.
(15) Domestic Production Activities Deduction L25 $ <Enter>
MINUS (−)
Enter the amount from line 25.
(16) Other Deductions L26 $ <Enter>
MINUS (−)
Enter the amount from line 26.
(17) Total Deductions L27 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 27.
(18) Net Operating Loss Deduction 29A $ <Enter> Enter the amount from line 29a.
(19) Special Deduction 29B $ <Enter> Enter the amount from line 29b.

Section 06 Form 1120 (Program 11500)

Elem. No. Form 1120
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) Total Tax L31 <Enter> Enter the amount from line 31.
(3) Net Tax Liability Paid For the Reporting Year L32 <Enter> Enter the amount from line 32.
(4) Total Payments and Refundable Credits L33 <Enter> Enter the amount from line 33.
(5) FIRPTA Credit BOTMID <Enter> Enter the amount edited in the bottom center margin.
(6) ES Tax Penalty L34 <Enter> Enter the amount from line 34.
(7) Balance Due/Overpayment 35/36 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 35 or line 36 as follows:
(a) Enter the amount from line 35 then press <Enter>.
(b) If there is no amount on line 35, enter the amount from line 36 and press MINUS(-).
(8) Credit to Next Years Tax 37CT <Enter> Enter the amount after the arrow from the center of line 37.
(9) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(10) Preparer's Taxpayer Identification Number (PTIN) PTIN <Enter> Enter the preparer's PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(12) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 08 Form 1120 (Schedules J & K) (Program 11500)

Elem. No. Form 1120
Schedules J & K
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) Controlled Group Code J1 <Enter> Enter the edited digit from the dotted portion of Schedule J, Line 1.
(3) Gross Income Tax J2 <Enter> Enter the amount from Schedule J, line 2.
(4) Base Erosion Tax J3 <Enter> Enter the amount from Schedule J, line 3.
(5) Foreign Tax Credit J5A <Enter> Enter the amount from Schedule J, line 5a.
(6) Qualified Electric Vehicle Credit (Form 8834) J5B <Enter> Enter the amount from Schedule J, line 5b.
(7) General Business Credit J5C <Enter> Enter the amount from Schedule J, line 5c.
(8) Prior Year Minimum Tax Credit J5D <Enter> Enter the amount from Schedule J, line 5d.
(9) Bonds Credits - Form 8912 J5E <Enter> Enter the amount from Schedule J, line 5e.
(10) Total Statutory Credits J6 <Enter> Enter the amount from Schedule J, line 6.
(11) Personal Holding J8 <Enter> Enter the amount from Schedule J, line 8.
(12) Recapture of Investment Credit J9A <Enter> Enter the amount from Schedule J, line 9a.
(13) Recapture of Low Income Housing Credit J9B <Enter> Enter the amount from Schedule J, line 9b.
(14) Interest Due Under Look-back Method Form 8697 J9C <Enter> Enter the amount from Schedule J, line 9c.
(15) Interest Due Under Look-back Method Form 8866 J9D <Enter> Enter the amount from Schedule J, line 9d.
(16) Alternative Tax on Qualified Shipping J9E <Enter> Enter the amount from Schedule J, line 9e.
(17) Other J9F <Enter> Enter the amount from Schedule J, line 9f.
(18) Balance of Lines 13, 14 and 15 J16 <Enter> Enter the amount from Schedule J, line 16.
(19) Form 7004 Credit J17 <Enter> Enter the amount from Schedule J, line 17.
(20) Withholding J18 <Enter> Enter the amount from Schedule J, line 18.
(21) Credit from Form 2439 20A <Enter> Enter the amount from Schedule J, line 20a.
(22) Form 8827 20C <Enter> Enter the amount from Schedule J, line 20c.
(23) Other Refundable Credits 20D <Enter> Enter the amount from Schedule J, line 20d.
(24) Net 965 Tax Liability J22 <Enter> Enter the amount from Schedule J, line 22.
(25) Method of Accounting K?1 <Enter>
★★★★★★
Enter from Schedule K, question 1 as follows:
(a) Enter "1" if box a is checked.
(b) Enter "2" if box b is checked.
(c) Enter "3" if box c is checked.
(d) If none or more than one box is checked, enter a zero (0).
(26) PIA/NAICS Code ?2A <Enter>
★★★★★★
Enter the code from Schedule K, question 2(a).
(27) Is Corporation a Subsidiary ?3Y/N <Enter> Enter from "Yes/No" check boxes, Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(28) If Yes, Enter Parent Name (Control) ?3NC <Enter> Enter the edited Name Control from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(29) Enter Parent TIN ?3TIN <Enter> Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(30) Foreign Country Code ?7B <Enter> Press <Enter>.
(31 Number of Forms 5472 Attached ?7C <Enter> Enter the number from Schedule K, question 7(c).
(32) NOL Carryover Amount ?12 $ <Enter> Enter the amount from Schedule K, question 12.
(33) Corporation has 80% or more change in Ownership ?16 <Enter> Enter a "1" if only the "Yes" box is checked on Schedule K question 16; otherwise, press <Enter>.
(34) Corporation dispose more than 65% of its assets in a taxable or a like-kind exchange ?17 <Enter> Enter a "1" if only the "Yes" box is checked on Schedule K question 17; otherwise, press <Enter>.
(35) Corporation assets in a Section 351 transfer ?18 <Enter> Enter a "1" if only the "Yes" box is checked on Schedule K question 18; otherwise, press <Enter>.
(36) Qualified Opportunity Fund Certification Checkbox ?25Y/N <Enter> Enter the numeric digit from Qualified Opportunity Fund Certification 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>
(37) Qualified Opportunity Fund Amount ?25 <Enter> Enter the amount from Schedule K, question 25.

Section 09 Form 1120 (Schedules L & N) (Program 11500)

Elem. No. Form 1120
Schedules L & N
Section 09
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "09" .
(2) Trade Notes and Accounts Receivable 2AC $ <Enter>
MINUS (−)
Enter the amount from line 2a, column (c).
(3) Loans to Shareholders (EOY) 7D $ <Enter>
MINUS (−)
Enter the amount from line 7, column (d).
(4) Less Accumulated Depreciation (EOY) 10BD $ <Enter> Enter the amount from line 10b, column (d).
(5) Total Assets Beginning 15B $ <Enter>
MINUS (−)
Enter the amount from line 15, column (b).
(6) Total Assets Ending 15D $ <Enter>
MINUS (−)
Enter the amount from line 15, column (d).
(7) Other Current Liabilities Ending 18D $ <Enter>
MINUS (−)
Enter the amount from line 18, column (d).
(8) Loans from Shareholders (EOY) 19D $ <Enter>
MINUS (−)
Enter the amount from line 19, column (d).
(9) Other Liabilities Ending 21D $ <Enter>
MINUS (−)
Enter the amount from line 21, column (d).
(10) Preferred & Common Ending 22BD $ <Enter> Enter the amount from line 22b, column (d).
(11) Retained Earnings (BOY) 25B $ <Enter>
MINUS (−)
Enter the amount from line 25, column (b).
(12) Total Liabilities and Equity (EOY) 28D $ <Enter> Enter the amount from line 28, column (d).
(13) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a,
(14) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(15) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(16) Was Corporation of any Controlled Foreign Corp? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.
(17) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(18) Did Corporation Receive a Distribution Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(19) At any Time...Interest in...Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(20) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.
(21) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(22) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b.
(23) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from line 7c.

Section 10 Form 1120 (Schedule D and O) (Program 11500)

Note:

Input of Elements (25) through (29) is only necessary when transcribing Section 10 on Forms 1120-C, 1120-REIT, and 1120-RIC

Elem. No. Form 1120
Schedule D and O
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) Short Term 1a Sales Price L1A(D) $ <Enter> Enter the amount from Part I, line 1a, Column (d).
(3) Short Term 1a Cost or other basis L1A(E) $ <Enter> Enter the amount from Part I, line 1a, Column (e).
(4) Short Term 1b Sales Price L1B(D) $ <Enter> Enter the amount from Part I, line 1b, Column (d).
(5) Short Term 1b Cost or other basis L1B(E) $ <Enter> Enter the amount from Part I, line 1b, Column (e).
(6) Short Term 1b Adjustments L1B(G) $ <Enter>
+/-
Enter the amount from Part I, line 1b, Column (g).
(7) Short Term 2 Sales Price L2D $ <Enter> Enter the amount from Part I, line 2, Column (d).
(8) Short Term 2 Cost or other basis L2E $ <Enter> Enter the amount from Part I, line 2, Column (e).
(9) Short Term 2 Adjustments L2G $ <Enter>
+/-
Enter the amount from Part I, line 2, Column (g).
(10) Short Term 3 Sales Price L3D $ <Enter> Enter the amount from Part I, line 3, Column (d).
(11) Short Term 3 Cost or other basis L3E $ <Enter> Enter the amount from Part I, line 3, Column (e).
(12) Short Term 3 Adjustments L3G $ <Enter>
+/-
Enter the amount from Part I, line 3, Column (g).
(13) Long Term 8a Sales Price L8A(D) $ <Enter> Enter the amount from Part II, line 8a, Column (d).
(14) Long Term 8a Cost or other basis L8A(E) $ <Enter> Enter the amount from Part II, line 8a, Column (e).
(15) Long Term 8b Sales Price L8B(D) $ <Enter> Enter the amount from Part II, line 8b, Column (d).
(16) Long Term 8b Cost or other basis L8B(E) $ <Enter> Enter the amount from Part II, line 8b, Column (e).
(17) Long Term 8b Adjustments L8B(G) $ <Enter>
+/-
Enter the amount from Part II, line 8b, Column (g).
(18) Long Term 9 Sales Price L9D $ <Enter> Enter the amount from Part II, line 9, Column (d).
(19) Long Term 9 Cost or other basis L9E $ <Enter> Enter the amount from Part II, line 9, Column (e).
(20) Long Term 9 Adjustments L9G $ <Enter>
+/-
Enter the amount from Part II, line 9, Column (g).
(21) Long Term 10 Sales Price 10D $ <Enter> Enter the amount from Part II, line 10, Column (d).
(22) Long Term 10 Cost or other basis 10E $ <Enter> Enter the amount from Part II, line 10, Column (e).
(23) Long Term 10 Adjustments 10G $ <Enter>
+/-
Enter the amount from Part II, line 10, Column (g).
(24) Capital Gain Distributions L14 $ <Enter> Enter the amount from Part II, line 14.
(25) Part II Line 1(c) 15% PT21C <Enter> Enter the amount from Part II, line 1(c).
(26) Part II Line 1(d) 25% 1D <Enter> Enter the amount from Part II, line 1(d).
(27) Part II Line 1(e) 34% 1E <Enter> Enter the amount from Part II, line 1(e).
(28) Part III Line 1(f) PT31F <Enter> Enter the amount from Part III, line 1(f).
(29) Part III Line 1(g) 1G <Enter> Enter the amount from Part III, line 1(g).

Section 11 Form 1120 (Form 4626) (Program 11500)

Elem. No. Form 1120
Form 4626
Section 11
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "11" .
(2) Pre-Adjustment AMTI LN3 <Enter>
MINUS (−)
Enter the amount from line 3.
(3) Adjusted Current Earnings L4E <Enter>
MINUS (−)
Enter the amount from line 4e.
(4) Alternative Tax Net Operating Loss Deduction LN6 <Enter> Enter the amount from line 6.
(5) Alternative Minimum Tax Foreign Tax Credit L11 <Enter> Enter the amount from line 11.

Section 12 Form 1120 (Form 8050) (Program 11500)

Elem. No. Form 1120
Form 8050
Section 12
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "12" .
(2) Routing Transit Number RTN <Enter> Enter the 9 digit RTN from line 1.

Note:

Ignore all illegible or excess digits. Do not space between digits.

(3) Depositor Account Number DAN <Enter>
★★★★★★
Enter the alpha/numeric account number from line 2.

Note:


(1) Only alphas, numeric and hyphens (-) are valid.
(2) Ignore any blanks.
(3) Enter a period for illegible characters. If more than 17 positions, enter a pound sign (#) in the last position.
(4) If the DAN is not present, enter a period (.) in the first position of the field.

(4) DAN for Verification DAN <Enter>
★★★★★★
Enter the DAN again for verification.

Note:

If the DAN is not present, enter a period (.) in the first position of the field.

(5) Type of Depositor Account TYPE <Enter> Enter an "S" or "C" representing the box checked for Savings or Checking from line 3.
If both boxes are checked, enter a "C" .
If neither box is checked, press <Enter>. The system will generate a "C" .

Section 14 Form 1125–A (Program 11500)

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

Section 15 Form 4136 (Program 11500)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11500)

Exhibit 3.24.16-148

Section 21 Form 8941 (Program 11500)

Exhibit 3.24.16-149

Section 22 Form 5884–B (Program 11500)

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 23 Form 3800 (Program 11500)

Elem. No. Form 3800
Section 23
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise enter "23"
(2) General Business Credits Line 1 LN1 $ <Enter> Enter the amount from line 1.
(3) Passive Activity Credits Allowed LN3 $ <Enter> Enter the amount from line 3.
(4) Carryforward of General Business Credits LN4 $ <Enter> Enter the amount from line 4.
(5) Carryback of General Business Credits LN5 $ <Enter> Enter the amount from line 5.
(6) Certain Allowable Credits 10B $ <Enter> Enter the amount from line 10b.
(7) Line 3 of all Parts III L22 $ <Enter> Enter the amount from line 22.
(8) Passive Activity Credit Allowed L24 $ <Enter> Enter the amount from line 24.
(9) Add lines 17a and 26 L28 $ <Enter> Enter the amount from line 28.
(10) General Business Credits L30 $ <Enter> Enter the amount from line 30.
(11) Passive Activity Credit L32 $ <Enter> Enter the amount from line 32.
(12) Passive Activity Credits Allowed L33 $ <Enter> Enter the amount from line 33.
(13) Carryforward of Business Credits L34 $ <Enter> Enter the amount from line 34.
(14) Carryback of Business Credits L35 $ <Enter> Enter the amount from line 35.
(15) Part III Line 1a(c) Investment Credit 1A(C) $ <Enter> Enter the amount from line 1a(c).
(16) Credit for Increasing Research Activities 1C(C) $ <Enter> Enter the amount from line 1c(c).
(17) Low Income Housing Credit 1D(C) $ <Enter> Enter the amount from line 1d(c).
(18) Disabled Access Credit 1E(C) $ <Enter> Enter the amount from line 1e(c).

Section 24 Form 3800 (Program 11500)

Elem. No. Form 3800
Section 24
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press Enter if already present on the screen; otherwise enter "24" .
(2) Renewable Electricity Production Credit 1F(C) $ <Enter> Enter the amount from line 1f(c).
(3) Indian Employment Credit 1G(C) $ <Enter> Enter the amount from line 1g(c).
(4) Orphan Drug Credit 1H(C) $ <Enter> Enter the amount from line 1h(c).
(5) New Markets Credit 1I(C) $ <Enter> Enter the amount from line 1i(c).
(6) Small Employer Pension Plan 1J(C) $ <Enter> Enter the amount from line 1j(c).
(7) Employers Provided Child Care 1K(C) $ <Enter> Enter the amount from line 1k(c).
(8) Biodiesel & Renewable Diesel Fuels 1L(C) $ <Enter> Enter the amount from line 1l(c).
(9) Low Sulfur Diesel Fuels 1M(C) $ <Enter> Enter the amount from line 1m(c).
(10) Distilled Spirits Credit 1N(C) $ <Enter> Enter the amount from line 1n(c).
(11) Oil and Gas Production (Form 8904) 1O(C) $ <Enter> Enter the amount from line 1o(c).
(12) Energy Efficient Home Credit 1P(C) $ <Enter> Enter the amount from line 1p(c).
(13) Energy Efficient Appliance Credit 1Q(C) $ <Enter> Enter the amount from line 1q(c).
(14) Alternative Motor Vehicle Credit 1R(C) $ <Enter> Enter the amount from line 1r(c).
(15) Alternative Fuel Vehicle Credit 1S(C) $ <Enter> Enter the amount from line 1s(c).
(16) Enhanced Oil Recovery Credit 1T (C) $ <Enter> Enter the amount from line 1t(c).
(17) Mine Rescue Team Training Credit 1U(C) $ <Enter> Enter the amount from line 1u(c).
(18) Agricultural Chemicals Security Credit 1V(C) $ <Enter> Enter the amount from line 1v(c).
(19) Credit for Employer Differential Wage Payments 1W(C) $ <Enter> Enter the amount from line 1w(c).

Section 25 Form 3800 (Program 11500)

Elem. No. Form 3800
Section 25
Data Element Name
Prompt Fld. Term. Instructions
(1)   SECT: <Enter> ENTER if already present on the screen; otherwise enter "25" .
(2) Carbon Dioxide Sequestration Credit 1X(C) $ <Enter> Enter the amount from line 1x(c).
(3) Qualified Plug-in Electric Drive Motor Vehicle 1Y(C) $ <Enter> Enter the amount from line1y(c).
(4) Qualified Plug-in Electric Vehicle Credit 1Z(C) $ <Enter> Enter the amount from line 1z(c).
(5) New Hire Retention Credit 1AA(C) $ <Enter> Enter the amount from line 1aa(c).
(6) General Credits - Electing Large Partnership 1BB(C) $ <Enter> Enter the amount from line1bb(c).
(7) Other 1ZZ(C) $ <Enter> Enter the amount from line 1zz(c).
(8) Investment Credit 4A(C) $ <Enter> Enter the amount from line 4a(c).
(9) Work Opportunity Credit 4B(C) $ <Enter> Enter the amount from line 4b(c).
(10) Alcohol & Cellulosic Bio-fuel Fuels Credit 4C(C) $ <Enter> Enter the amount from line 4c(c).
(11) Low Income Housing Credit 4D(C) $ <Enter> Enter the amount from line 4d(c).
(12) Renewable Electric/Coal Production Credit 4E(C) $ <Enter> Enter the amount from line 4e(c).
(13) Employer Social Security & Medicare 4F(C) $ <Enter> Enter the amount from line 4f(c).
(14) Qualified Railroad Truck Maintenance 4G(C) $ <Enter> Enter the amount from line 4g(c).
(15) Small Employer Health Insurance 4H(C) $ <Enter> Enter the amount from line 4h(c).
(16) Increasing Research Activities (Form 6765) 4I(C) $ <Enter> Enter the amount from line 4i(c).
(17) Employer Credit (Form 8994) 4J(C) $ <Enter> Enter the amount from line 4j(c).
(18) Other 4Z(C) $ <Enter> Enter the amount from line 4z(c).

Section 01 Form 1120-C (Program 11540)

Elem. No. Form 1120-C
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) EIN EIN   Enter the EIN from the preprinted label or from "EI Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 center portion of the return.
(10) 1120 Filed in Previous Year BXALN3 <Enter> Enter "1" if the checkbox in box A, line 3 is checked.
(11) Type of Cooperative Checkbox C CKBX <Enter> Enter from the check boxes on Line C as follows:
(a) If the first box is checked, enter "1" .
(b) If the second box is checked, enter "2" .
(12) Condition Codes CCC <Enter> Enter the edited code from the dotted portion of Lines 8-9.
(13) 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.

(14) Received Date RDATE <Enter>
★★★★★★
Enter the date as stamped or edited on the face of the return.
If a computer condition code "G" is present and the document is a non-remittance return, end the document after this element.
If a computer condition code "G" is present and the document is a remittance return, press <F6> to proceed to Section 03.
(15) Type of Organization Code BOXCRT <Enter> Enter the edited digit from the right margin of box C.
(16) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(17) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(18) Foreign Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.

Note:

OSPC processing instructions only.

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

Caution:

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

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(21) 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.

(22) 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.

Section 02 Form 1120-C (Program 11540)

Exhibit 3.24.16-3.

Section 03 Form 1120-C (Program 11540)

Elem. No. Form 1120-C
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 from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Gross Receipts Less Returns L1C <Enter>
MINUS (−)
Enter the amount from line 1c.
(4) Cost of Goods Sold LN2 <Enter>
MINUS (−)
Enter the amount from line 2.
(5) Total Income L10 <Enter>
MINUS (−)
Enter the amount from line 10.
(6) Salaries & Wages L12 <Enter>
MINUS (−)
Enter the amount from line 12.
(7) Bad Debts L13 <Enter>
MINUS (−)
Enter the amount from line 13.
(8) Total Deductions L24 <Enter>
MINUS (−)
Enter the amount from line 24.
(9) Deductions- Section 1382 25B <Enter>
MINUS (−)
Enter the amount from line 25b.
(10) Net Operating Loss Deduction 26A <Enter>
MINUS (−)
Enter the amount from line 26a.
(11) Special Deductions 26B <Enter>
MINUS (−)
Enter the amount from line 26b.
(12) Taxable Income L27 <Enter>
MINUS (−)
Enter the amount from line 27.
(13) Total Tax L28 <Enter> Enter the amount from line 28.
(14) Net 965 Tax Liability Paid for Reporting Year L29 <Enter> Enter the amount from line 29.
(15) Estimated Tax Credit 30D <Enter> Enter the amount from line 30d.
(16) Tax Deposited- Form 7004 30E <Enter> Enter the amount from line 30e.
(17) Credit From Form 2439 30F(1) <Enter> Enter the amount from line 30f(1).
(18) Refundable Credits 3800/8827 30G <Enter> Enter the amount from line 30g.
(19) Section 1383 Credit 30H <Enter> Enter the amount from line 30h.
(20) Net Tax Liability 30I <Enter> Enter the amount from line 30i.
(21) Federal Telephone Excise Tax Paid 30SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 30i; otherwise, press <Enter>.
(22) E. S. Penalty L31 <Enter> Enter the amount from line 31.
(23) Tax Due/Overpayment 32/33 <Enter>
MINUS (−)
Enter the amount from line 32 or line 33 as follows:
(a) Enter the amount from line 32, if present, and press <Enter>.
(b) If there is no entry on line 32, enter the amount from line 33 and press MINUS(-).
(24) Credit to Next Year Estimated Tax L34 LF <Enter> Enter the amount from line 34 following the phrase, "Credited to 2012 estimated tax" .
(24) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(24) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(25) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(26) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 04 Form 1120-C (Program 11540)

Elem. No. Form 1120-C
Section 04
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Total Income Patronage PG3L5(A) <Enter>
MINUS (−)
Enter the amount from Page 3, line 5, column a.
(3) Total Income Non-patronage L5(B) <Enter>
MINUS (−)
Enter the amount from Page 3, line 5, column b.
(4) Total Deductions Patronage 6C(A) <Enter>
MINUS (−)
Enter the amount from Page 3, line 6c, column a.
(5) Total Deductions Nonpatronage 6C(B) <Enter>
MINUS (−)
Enter the amount from Page 3, line 6c, column b.
(6) Net Operating Loss Deduction Patronage 9A(A) <Enter>
MINUS (−)
Enter the amount from Page 3, line 9a, column a.
(7) Net Operating Loss Deduction Non-patronage 9A(B) <Enter>
MINUS (−)
Enter the amount from Page 3, line 9a, column b.
(8) Special Deductions Patronage 9B(A) <Enter>
MINUS (−)
Enter the amount from Page 3, line 9b, column a.
(9) Special Deductions Non-patronage 9B(B) <Enter>
MINUS (−)
Enter the amount from Page 3, line 9b, column b.
(10) Unused Patronage 12(A) <Enter>
MINUS (−)
Enter the amount from Page 3, line 12, column a.
(11) Unused Non-patronage 13(B) <Enter>
MINUS (−)
Enter the amount from Page 3, line 13, column b.
(12) Patronage Money H3A <Enter>
MINUS (−)
Enter the amount from Schedule H, line 3a.
(13) Patronage Qualified H3B <Enter>
MINUS (−)
Enter the amount from Schedule H, line 3b.
(14) Controlled Group Code J1BOX <Enter> Enter the edited digit from the right of the box of Schedule J, line 1.
(15) Income Tax Taxpayer J2 <Enter> Enter the amount from Schedule J, line 2.
(16) Base Erosion Tax J3 <Enter> Enter the amount from Schedule J, line 3.
(17) Foreign Tax Credit J5A <Enter> Enter the amount from Schedule J, line 5a.
(18) Credit from Form 8834 J5B <Enter> Enter the amount from Schedule J, line 5b.
(19) General Business Credit J5C <Enter> Enter the amount from Schedule J, line 5c.
(20) Credit for Prior Year Minimum Tax J5D <Enter> Enter the amount from Schedule J, line 5d.
(21) Total Credits J6 <Enter> Enter the amount from Schedule J, Line 6.
(22) Write in Recapture LIH Credit J8… <Enter> Enter the edited amount from the left of Schedule J, line 8.
(23) Recapture Taxes J8 <Enter> Enter the amount from Schedule J, line 8.

Section 05 Form 1120-C (Program 11540)

Elem. No. Form 1120-C
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) Business Activity Code (NAICS) SCHK2A <Enter> Enter the number from Schedule K, line 2a.
(3) Was Cooperative a Subsidiary L5 <Enter> Enter from the "Yes/No" check boxes on line 5.
(4) Parent Corporation Name Control 5NC <Enter> Enter the edited or underlined Name Control from line 5.
(5) Parent Corporation EIN 5EIN <Enter> Enter the edited or underlined EIN from line 5.
(6) Number of Forms 5472 attached 8C <Enter> Enter the number from Schedule K, line 8c.
(7) Trade Notes and Accounts PG52AC <Enter>
MINUS (−)
Enter the amount from Schedule L, line 2a, column (c).
(8) Other Current Assets (BOY) L4B <Enter>
MINUS (−)
Enter the amount from Schedule L, line 4, column (b).
(9) Other Current Assets (EOY) L4D <Enter>
MINUS (−)
Enter the amount from Schedule L, line 4, column (d).
(10) Total Assets (EOY) 13D <Enter>
MINUS (−)
Enter the amount from Schedule L, line 13, column (d).

Section 09 Form 1120-C (Schedule N) (Program 11540)

Elem. No. Form 1120-C
Schedule N
Section 09
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "09" .
(2) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a,
(3) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(4) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(5) Was Corporation of any Controlled Foreign Corp? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.
(6) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(7) Did Corporation Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(8) At any Time...Interest in...Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(9) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.
(10) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(11) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b.
(12) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from line 7c.

Section 10 Form 1120-C (Schedule O) (Program 11540)

Exhibit 3.24.16-10

Section 11 Form 1120-C (Form 4626) (Program 11540)

Elem. No. 1120-C
Form 4626
Section 11
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "11" .
(2) Pre-Adjustment AMTI LN3 <Enter>
MINUS (−)
Enter the amount from line 3.
(3) Adjusted Current Earnings L4E <Enter>
MINUS (−)
Enter the amount from line 4e.
(4) Alternative Tax Net Operating Loss Deduction LN6 <Enter> Enter the amount from line 6.
(5) Tentative Minimum Tax L12 <Enter> Enter the amount from line 12.

Section 15 Form 4136 (Program 11540)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11540)

Exhibit 3.24.16-148

Section 21 Form 8941 (Program 11540)

Exhibit 3.24.16-149

Section 22 Form 5884-B (Program 11540)

Exhibit 3.24.16-17

Section 23 Form 3800 (Program 11540)

Exhibit 3.24.16-18

Section 24 Form 3800 (Program 11540)

Exhibit 3.24.16-19

Section 25 Form 3800 (Program 11540)

Exhibit 3.24.16-20

Section 01 Form 1120-F (Program 11502)

Elem. No. Form 1120-F
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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 ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code CC <Enter> For TY2016 and subsequent - Enter the edited condition code from the right of Questions E through G.

Note:

For TY2015 and prior - Enter the edited condition code from the right of Questions H through L.

(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 YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(21) Line A Country Code LA CD <Enter> Enter the edited two-digit code shown on the dotted portion of line A.
(22) POD (AO) Code LND LF <Enter> Enter the edited digits shown on the dotted portion of line D(1).
(23) Line D Checkbox Code CKBXCD <Enter> Enter the edited code to the left of the checkbox on Question 3 line D.
(24) PIA/NAICS Code NAICS <Enter> Enter the code shown or edited on the dotted portion of line F(1).
(25) Number of Forms 5472 ?M <Enter> Enter the number from line M.

Note:

Refer to IRM 3.24.28, Campus Quality Assurance and Other General Processing Programs, for input of Form 1042-S, Recipient copy, attached to Form 1120-F.

Section 02 Form 1120-F (Program 11502)

Exhibit 3.24.16-3.

Section 03 Form 1120-F (Program 11502)

Elem. No. Form 1120-F
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−)
Enter the amount edited in the bottom right margin, Page 1.

Section 06 Form 1120-F (Program 11502)

Elem. No. Form 1120-F
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) Tax from Section I L1 <Enter> Enter the amount from line 1.
(3) Tax from Section II L2 <Enter> Enter the amount from line 2.
(4) Tax from Section III L3 <Enter> Enter the amount from line 3.
(5) Total Tax L4 <Enter> Enter the amount from line 4.
(6) Estimated Tax Credit 5D <Enter> Enter the amount from line 5d.
(7) Form 7004 Credit 5E <Enter> Enter the amount from line 5e.
(8) Regulated Investment Companies 5F <Enter> Enter the amount from line 5f.
(9) Refundable Credits 3800/8827 5H <Enter> Enter the amount from line 5h.
(10) Tax Paid at Source (1042-S) 5I <Enter> Enter the amount from line 5i.
(11) FIRPTA Credit 5SPACE <Enter> Enter the edited amount from the right of line 5i.
(12) Federal Telephone Excise Tax Paid 5I LF <Enter> For TY2006 returns, enter the edited amount from dotted portion of line 5j; otherwise, press <Enter>.
(13) ES Tax Penalty L6 <Enter> Enter the amount from line 6.
(14) Balance Due/Overpayment 7/8A <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 7 or line 8A as follows:
(a) Enter the amount from line 7 and press <Enter>.
(b) If there is no entry on line 7, enter the amount from line 8A and press MINUS(-).

Caution:

Enter overpayment from line 8 if TY 2005 - 2009.

(15) Overpayment from Chapter 3 Withholding 8B <Enter>
MINUS (-)
Enter the amount from line 8B.
(16) Credit to Next Year’s Tax 9CT <Enter> Enter the amount from line 9, center.
(17) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(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 Number TEL# <Enter> Enter the preparer's telephone number.

Section 07 Form 1120-F (Program 11502)

Elem. No. Form 1120-F
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) Is Corporation a Subsidiary PG2 ?T <Enter> Enter from the "Yes/No" check boxes, question T.

Caution:

Enter from Question R for TY 2006 and 2005.

(3) Parents Name Control ?TNC <Enter> Enter the edited Name Control from question T(2).
(4) Parents TIN ?TTIN <Enter> Enter the edited EIN from Question T(1).
(5) During the Year...Own Foreign Entities? ?X <Enter> Enter from the "Yes/No" check boxes as follows:
(a) If TY2004 or prior year, question Y, page 5,
(b) If TY2006 or TY2005, question W, page 5,
(c) If TY2007, question W, page 2 or
(d) If TY2008 and subsequent, question X, page 2.
(6) During the Year...Own at Least 10%...Foreign Partnership? ?Y(2) <Enter> Enter from the "Yes/No" check boxes as follows:
(a) If TY2004 or prior year, question Z, page 5,
(b) If TY2006 or TY2005, question X, page 5,
(c) If TY2007, question X, page 2 or
(d) If TY2008 and subsequent, question Y(2), page 2.
(7) QI-EIN ?CC(2)EIN <Enter> Enter the edited EIN from Line CC(2), Page 2.
(8) Qualified Opportunity Fund Certification Checkbox ?IIY/N <Enter> Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:
Enter 1- If Yes box is checked.
Enter 2- If No box is checked.
Enter 3- If both boxes are checked.
(9) Qualified Opportunity Fund Amount ?II <Enter> Enter the amount from question II.
(10) Gross Receipts Less Returns PG4 1C $ <Enter> Enter the amount from line 1c, Page 4.
(11) Interest LN5 $ <Enter> Enter the amount from line 5.
(12) Gross Rents LN6 $ <Enter> Enter the amount from line 6.
(13) Total Income L11 $ <Enter>
MINUS (-)
Enter the amount from line 11.
(14) Salaries & Wages L13 $ <Enter>
MINUS(-)
Enter the amount form line 13.
(15) Total Deductions L28 $ <Enter>
MINUS (-)
Enter the amount from line 28.
(16) Total Income before NOL L29 $ <Enter>
MINUS (-)
Enter the amount from line 29.
(17) Total Chapter 3 and Chapter 4 Payments Sch W PG8L1 $ <Enter> Enter the amount from Page 8 Schedule W, line 1.
(18) Portion of Tax Under Sections 1445/1446 PG8L3 $ <Enter> Enter the amount from Page 8 Schedule W, line 3.

Section 15 Form 4136 (Program 11502)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11502)

Exhibit 3.24.16-148

Section 21 Form 8941 (Program 11502)

Exhibit 3.24.16-149

Section 22 Form 5884-B (Program 11502)

Exhibit 3.24.16-17

Section 23 Form 3800 (Program 11502)

Exhibit 3.24.16-18

Section 24 Form 3800 (Program 11502)

Exhibit 3.24.16-19

Section 25 Form 3800 (Program 11502)

Exhibit 3.24.16-20

Section 01 Form 1120-FSC (Program 11506)

Elem. No. Form 1120-FSC
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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 ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 CC <Enter> Enter the edited code from the dotted portion of line 4.
(18) Tax Period Beginning YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.
(20) PIA/NAICS Code NAICS <Enter> Enter the edited code from above box A.
(21) Type of Election BOXB <Enter> Enter the edited code to the left of box B.
(22) Country Code BOXD <Enter> Enter the edited code from the right of box D.
(23) Name Control of Principal Shareholder 1ANC <Enter> Enter the Name Control as shown or edited on line 1a.
(24) TIN of Principal Shareholder 1BTIN <Enter> Enter the TIN from line 1b.
(25) Member of Controlled Group 2CKBX <Enter> Enter a:
(a) "1" if the "Yes" box is checked.
(b) "2" if the "No" box is checked.
(c) "3" if both boxes are checked.
(26) Name Control of Parent 2ANC <Enter> Enter the Name Control from line 2a only if edited or underlined.
(27) TIN of Parent 2BTIN <Enter> Enter the TIN from line 2b only if edited or underlined.
(28) Total Assets of Parent 2D $ <Enter>
MINUS(-)
Enter the amount from line 2d.

Section 02 Form 1120-FSC (Program 11506)

Exhibit 3.24.16-3.

Section 03 Form 1120-FSC (Program 11506)

Elem. No. Form 1120-FSC
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOX E $ <Enter>
MINUS (−)
Enter the amount from box E.

Section 06 Form 1120-FSC (Program 11506)

Elem. No. Form 1120-FSC
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) Total Tax L1 <Enter> Enter the amount shown on line 1.
(3) Estimated Tax Credit 2D <Enter> Enter the amount from line 2d.
(4) Form 7004 Credit 2E <Enter> Enter the amount shown on line 2e.
(5) Federal Telephone Excise Tax 2H... <Enter> For TY 2006 returns, enter the edited amount from the dotted portion of Line 2i; otherwise, press <Enter>.
(6) 1042S Credit 2G <Enter> Enter the amount from line 2g.
(7) FIRPTA Credit 2SPACE <Enter> Enter the amount edited in the space above line 2i for TY2006 or line 2h for all other tax years.
(8) ES Tax Penalty L3 <Enter> Enter the amount from line 3.
(9) Balance Due/Overpayment 4/5 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 4 or line 5 as follows:
(a) Enter the amount from line 4 and press <Enter>.
(b) If there is no entry on line 4, enter the amount from line 5 and press MINUS(-).
(10) Credit to Next Years Tax 6CT <Enter> Enter the amount from line 6, center.
(11) Tax Preference Code BOTMID <Enter> Enter the edited digit from the center of the bottom margin.
(12) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(13) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(14) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(15) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 07 Form 1120-FSC (Program 11506)

Elem. No. Form 1120-FSC
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) During the Year...Foreign Entities? PG2?4 <Enter> Enter from "Yes/No" check boxes, Question 4, Page 2.
(3) During the Year...at Least 10% Interest? ?5 <Enter> Enter from "Yes/No" check boxes, Question 5, Page 2.
(4) Taxable Income/Loss PG3 18 $ <Enter>
MINUS (−)
Enter the amount from Page 3, line 18.
(5) Depreciation, Administrative PG5 G4A <Enter> Enter the amount from Page 5, Schedule G, line 4, column (a).
(6) Depreciation, Non-Administrative G4B <Enter> Enter the amount from Schedule G, line 4, column (b).

Section 15 Form 4136 (Program 11506)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11506)

Exhibit 3.24.16-148

Section 01 Form 1120-H (Program 11501)

Elem. No. Form 1120-H
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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 ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 CC <Enter> Enter the edited code from the dotted portion of line 1.
(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 YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 1120-H (Program 11501)

Elem. No. Form 1120-H
Section 02
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Audit Code L1 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "1" .
(3) Missing Schedule Code L2 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "2" .
(4) Penalty and Interest Code L3 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "3" .
(5) Reserve Code L4 <Enter> Enter the edited code from the margin to the left of the "Deductions" section of the return following "4" .

Section 03 Form 1120-H (Program 11501)

Elem. No. Form 1120-H
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) LINE A LNART <Enter> Enter edited "1" from the right of line A.
(4) Dividends L1 $ <Enter>
MINUS (−)
Enter the amount from line 1.
(5) Taxable Interest L2 $ <Enter>
MINUS (−)
Enter the amount from line 2.
(6) Gross Rents L3 $ <Enter>
MINUS (−)
Enter the amount from line 3.
(7) Gross Royalties L4 $ <Enter>
MINUS (−)
Enter the amount from line 4.
(8) Capital Gain L5 $ <Enter>
MINUS (−)
Enter the amount from line 5.
(9) Ordinary Gains-Losses L6 $ <Enter>
MINUS (−)
Enter the amount from line 6.
(10) Other Income L7 $ <Enter>
MINUS (−)
Enter the amount from line 7.
(11) Gross Income L8 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 8.

Section 04 Form 1120-H (Program 11501)

Elem. No. Form 1120-H
Section 04
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Salaries and Wages Deduction L9 $ <Enter>
MINUS (−)
Enter the amount from line 9.
(3) Repairs Deduction 10 $ <Enter>
MINUS (−)
Enter the amount from line 10.
(4) Rent Deduction 11 $ <Enter>
MINUS (−)
Enter the amount from line 11.
(5) Taxes Deduction 12 $ <Enter>
MINUS (−)
Enter the amount from line 12.
(6) Interest Deduction 13 $ <Enter>
MINUS (−)
Enter the amount from line 13.
(7) Depreciation Deduction 14 $ <Enter>
MINUS (−)
Enter the amount from line 14.
(8) Other Deductions 15 $ <Enter>
MINUS (−)
Enter the amount from line 15.
(9) Total Deductions 16 <Enter>
MINUS (−)
Enter the amount from line 16.
(10) Statutory Credits 21 <Enter> Enter the amount from line 21.

Section 05 Form 1120-H (Program 11501)

Elem. No. Form 1120-H
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) Total Tax 22 <Enter> Enter the amount from line 22.
(3) Estimated Tax Credits 23C <Enter> Enter the amount from line 23c.
(4) Form 7004 Credits 23D <Enter> Enter the amount on line 23d.
(5) Credit From Undistributed Capital Gain (2439) 23E <Enter> Enter the amount on line 23e.
(6) Federal Telephone Excise Tax Paid 23SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 23h; otherwise, press <Enter>.
(7) Balance Due/Overpayment 24/25 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 24 or line 25 as follows:
(a) Enter the amount from line 24 and press <Enter>.
(b) If there is no entry on line 24, enter the amount from line 25 and press MINUS(-).
(8) Credit to Next Years Tax 26CT <Enter> Enter the amount from the center of line 26.
(9) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(10) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(12) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 15 Form 4136 (Program 11501)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11501)

Exhibit 3.24.16-148

Section 21 Form 8941 (Program 11501)

Exhibit 3.24.16-149

Section 01 Form 1120-L (Program 11503)

Elem. No. Form 1120-L
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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.
(12) Street Address ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code CC <Enter> Enter the edited code from the dotted portion of lines 3 or 4.
(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 YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(20) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 1120-L (Program 11503)

Exhibit 3.24.16-3.

Section 03 Form 1120-L (Program 11503)

Elem. No. Form 1120-L
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−)
Enter the amount edited in the bottom right margin, Page 1.

Section 06 Form 1120-L (Program 11503)

Elem. No. Form 1120-L
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) Total Tax L26 <Enter> Enter the amount from line 26.
(3) Net Tax Liability Paid for Reporting Year L27 <Enter> Enter the amont form line 27.
(4) Estimated Tax Credit 28E <Enter> Enter the amount from line 28e.
(5) Form 7004 Credit 28F <Enter> Enter the amount from line 28f.
(6) Net 965 Tax Liability 28I <Enter> Enter the amount from lin 28i.
(7) Credit from Form 2439 2439AMT <Enter> Enter the amount from line 28g(1).
(8) Refundable Credits 3800/8827 28J <Enter> Enter the amount from line 28j.
(9) Federal Telephone Excise Tax Paid 29SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 29k; otherwise, press <Enter>.
(10) ES Tax Penalty L29 <Enter> Enter the amount from line 29.
(11) Balance Due/Overpayment 30/31 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 30 or line 31 as follows:
(a) Enter the amount from line 30, if present, and press <Enter>.
(b) If there is no entry on line 30, enter the amount from line 31 and press MINUS(-).
(12) Credit to Next Years Tax 32CT <Enter> Enter the amount from line 32, center.
(13) Tax Preference Code BOT CT <Enter> Enter the edited digit from the bottom center margin of page 1.
(14) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(15) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(16) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(17) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 07 Form 1120-L (Pages 1, 3, 8 & Schedule N) (Program 11503)

Elem. No. Form 1120-L
Pages 1, 3, 8 & Schedule N
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 PG1 27 $ <Enter>
MINUS (−)
Enter the amount from line 27, Page 1.
(3) Gross Income SCHF 9 $ <Enter> Enter the amount from Schedule F, line 9, Page 3.
(4) Tax-Exempt Interest SCHF13 $ <Enter> Enter the amount from Schedule F, line 13, Page 3.
(5) Is the Corporation a Subsidiary PG8 ?6 <Enter> Enter from the "Yes/No" check box Page 8, Question 6.
(6) Parents Name Control ?6NC <Enter> Enter the edited Name Control from Page 8, Question 6.
(7) Parents TIN ?6TIN <Enter> Enter the edited TIN from Page 8, Question 6.
(8) Number of Forms 5472 attached ?8C <Enter> Enter the number from Page 8, Question 8(c).
(9) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(10) Number of Forms 8865 Attached N?2 <Enter> Enter the number from Schedule N, line 2.
(11) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(12) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.
(13) Number of Forms 5471 N?4B <Enter> Enter the number from Schedule N, line 4b.
(14) Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(15) At any Time ... Interest in ... Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(16) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from Schedule N, line 6b.
(17) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(18) Number of Forms 8873 Attached N?7B <Enter> Enter the number from Schedule N, line 7b.
(19) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from Schedule N, line 7c.

Section 15 Form 4136 (Program 11503)

Exhibit 3.24.16-147

Section 20 Form 8913 (Program 11503)

Exhibit 3.24.16-148

Section 21 Form 8941 (Program 11503)

Exhibit 3.24.16-149

Section 22 Form 5884-B (Program 11503)

Exhibit 3.24.16-17

Section 23 Form 3800 (Program 11503)

Exhibit 3.24.16-18

Section 24 Form 3800 (Program 11503)

Exhibit 3.24.16-19

Section 25 Form 3800 (Program 11503)

Exhibit 3.24.16-20

Section 01 Form 1120-ND (Program 11505)

Elem. No. Form 1120-ND
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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 ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code CC <Enter> Enter the edited code from the dotted portion of lines 1 thru 4.
(18) Tax Period Beginning YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 1120-ND (Program 11505)

Exhibit 3.24.16-3.

Section 03 Form 1120-ND (Program 11505)

Elem. No. Form 1120-ND
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−)
Enter the amount edited in the bottom right margin, Page 1.

Section 06 Form 1120-ND (Program 11505)

Elem. No. Form 1120-ND
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) Total Tax L13 <Enter> Enter the amount from line 13.
(3) Estimated Tax Credit 14D <Enter> Enter the amount from line 14d.
(4) Form 7004 Credit 14E <Enter> Enter the amount line 14e.
(5) Federal Telephone Excise Tax Paid 14F... <Enter> For TY2006 returns, enter the edited amount from the dotted portion of line 14f; otherwise, press <Enter>.
(6) ES Tax Penalty L15 <Enter> Enter the amount from line 15.
(7) Balance Due/Overpayment 16/17 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 16 or line 17 as follows:
(a) Enter the amount from line 16 and press <Enter>.
(b) If there is no entry on line 16, enter the amount from line 17 and press MINUS(-).
(8) Credit to Next Year’s Tax 18CT <Enter> Enter the amount from line 18, center.
(9) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(10) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(11) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(12) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 07 Form 1120-ND (Program 11505)

Elem. No. Form 1120-ND
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) Modified Gross Income/Loss L12 $ <Enter>
MINUS (−)
Enter the amount from line 12, Page 1.

Section 20 Form 8913 (Program 11505)

Exhibit 3.24.16-148

Section 01 Form 1120-PC (Program 11511)

Elem. No. Form 1120-PC
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) EIN EIN   Enter the EIN from the preprinted label or from "EIN" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(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 portion 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 ADD <Enter> Enter the street address information as shown or edited in the entity area of the return.

Caution:

If inputting a foreign address, enter the foreign city, province and postal code in this field.

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

Caution:

If inputting a foreign address, enter the edited alpha foreign country code in this field.

(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 Code CC <Enter> Enter the edited Condition Code in the dotted portion of lines 1-3.
(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.

(18) Tax Period Beginning YRBEGDT <Enter> Enter Tax Period Beginning in MMDDYY format when edited to the left of form title area at the top of the form.
(19) ERS Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 1120-PC (Program 11511)

Exhibit 3.24.16-3.

Section 03 Form 1120-PC (Program 11511)

Elem. No. Form 1120-PC
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) Payment Received RMT <Enter>
☆☆☆☆☆
Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.
(3) Total Assets End BOT RT $ <Enter>
MINUS (−)
Enter the amount edited in the bottom right margin, Page 1.

Section 06 Form 1120-PC (Program 11511)

Elem. No. Form 1120-PC
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) Total Tax L13 <Enter> Enter the amount from line 13.
(3) Net Tax Liability Paid for Reporting Year L14 <Enter> Enter the amount from line 14.
(4) Net 965 Tax Liability 15D <Enter> Enter the amount from line 15d.
(4) Estimated Tax Credit 15F <Enter> Enter the amount from line 15f.
(5) Form 7004 Credit 15G <Enter> Enter the amount from line 15g.
(5) Credit by Reciprocal 15H <Enter> Enter the amount from line 15h.
(6) Federal Telephone Excise Tax Paid 14SPACE <Enter> For TY2006 returns, enter the edited amount from the space above line 14k; otherwise, press <Enter>.
(7) Other Refundable Credits 15I <Enter> Enter the amount from line 14j for TY2006 or line 15i for all other tax years.
(8)