3.24.16 Corporation Income Tax Returns

Manual Transmittal

November 06, 2023

Purpose

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

Material Changes

(1) IRM 3.24.16.2 - Added New Program Numbers for Tax Years 2023 and Later.

(2) Exhibit 3.24.16-6 - New Exhibit for Section 05 for Tax Years 2023 and Later Program 11504.

(3) Exhibit 3.24.16-7 Section 05 Note added to Program 11500 for Tax Year 2022 and Prior Years.

(4) Exhibit 3.24.16-9- New Exhibit for Section 08 for Tax Years 2023 and Later Program 11504.

(5) Exhibit 3.24.16-10 Section 05 Note added to Program 11500 for Tax Year 2022 and Prior Years.

(6) Exhibit 3.24.16-11 Section 09 added new transcription elements (10) – (14), (17) and (18).

(7) Exhibit 3.24.16-13 added program number 11540. Added new transcription elements (6) – (27).

(8) Exhibit 3.24.16-21 Added new transcription elements (2), (4) and (17) – (44).

(9) Exhibit 3.24.16-22 Added new transcription - elements (2) – (25).

(10) Exhibit 3.24.16-23 Added new transcription - elements (2) – (32).

(11) Exhibit 3.24.16-26 New Section 31 Form 8936 Schedule A for Programs 11500. 11540 and 12100.

(12) Exhibit 3.24.16-29 New Exhibit for Section 03 for Tax Years 2023 and Later Program 11541.

(13) Exhibit 3.24.16-30 Section 03 Note added to Program 11540 for Tax Year 2022 and Prior Years.

(14) Exhibit 3.24.16-31 New Exhibit for Section 04 for Tax Years 2023 and Later Program 11541.

(15) Exhibit 3.24.16-32 Section 04 Note added to Program 11540 for Tax Year 2022 and Prior Years and revised elements (14) – (16).

(16) Exhibit 3.24.16-33 Section 05 – added new transcription elements (7) – (10).

(17) Exhibit 3.24.16-37 – added See also for Section 11 Form 4626 and revised see also for Section 15 Form 4136 and Section 19 Form 8978.

(18) Exhibit 3.24.16-39 – revised resource column for see also.

(19) Exhibit 3.24.16-46 – revised resource column for see also.

(20) Exhibit 3.24.16-57 Section 05 added new transcription elements (3), (4) and (7) revised elements (5) and (6).

(21) Exhibit 3.24.16-58 - revised resource column for see also.

(22) Exhibit 3.24.16-60 - New Section 23 Form 3800 for Programs 11501.

(23) Exhibit 3.24.16-61 New Section 25 Form 3800 for Programs 11501.

(24) Exhibit 3.24.16-65 New Exhibit for Section 06 for Tax Years 2023 and Later Program 11503.

(25) Exhibit 3.24.16-66 Section 06 Note added to Program 11503 for Tax Year 2022 and Prior Years.

(26) Various editorial changes made throughout including updating position titles, punctuation and grammar.

Effect on Other Documents

IRM 3.24.16, dated November 10, 2022, (effective date January 1, 2023), is superseded.

Audience

Wage and Investment, Submission Processing, Data Conversion Operations

Effective Date

(01-01-2024)

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

Program Scope and Objectives

  1. This IRM section provides instructions for transcription of the following forms into the Integrated Submission and Remittance Processing (ISRP) System:

    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 1120-S, 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.

  3. Audience: Clerk(s) 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/Data Conversion 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 I, and elevated through appropriate channels for executive approval.

Background

  1. The purpose of the 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 monitors operational performance for their campus.

  2. The Operations Manager monitors operational performance for their operation.

  3. The Team Manager/Lead monitors performance and ensures 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 https://irsgov.sharepoint.com/sites/le3adm_instcrnr
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    IRM 3.11.16 Returns and Documents Analysis Corporate Income Tax Returns
    IRM 3.24.38 ISRP System, BMF General Instructions

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
    Tax Year
    1120 11500 310, 311  
    1120 11504 310, 311 2023 and Later Years
    1120-C 11540 303  
    1120-C 11541 303 2023 and Later Years
    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-PC 11512 313 2023 and Later Years
    1120-REIT 11508 312  
    1120-REIT 11510 312 2023 and Later Years
    1120-RIC 11509 305  
    1120-RIC 11513 305 2023 and Later Years
    1120-S 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, 1120-S, 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 1120-S.

    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>.

Principal Industry Activity (PIA) Codes / 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 Entry Clerk 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 1120-S, 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 1120-S 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:
  1. Form 813 - the "Block DLN" box.

  2. Form 1332 - the "Document Locator Number" box.

  3. Form 3893 - box 2.

.

Note:

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

(3) Batch Number BATCH <Enter> Enter the batch number from:
  1. Forms 813 and 1332 - the "Batch Control Number" box.

  2. Form 3893 - box 3.

Note:

If not present, enter the number from the batch transmittal sheet.

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

  2. Form 3893 - box 4.

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

  2. 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:
  1. R = "Reprocessable" box checked.

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

  3. 4 = "SC Reinput" box checked.

Note:

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:
  1. "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.

  2. 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:
  1. line 1a, or

  2. 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 1120 (Program 11504)

Note:

For Tax Year 2023 and Later Years

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) Energy Efficient Commercial Buildings 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 05 Form 1120 (Program 11500)

Note:

For Tax Year 2022 and Prior Years

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.

Note:

Tax year 2020 and prior year's only.

(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:
  1. Enter the amount from line 35 then press <Enter>.

  2. If there is no amount on line 35, enter the amount from line 36 and press MINUS(-).

(8) Credit to Next Year's 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 and K) (Program 11504)

Note:

For Tax Year 2023 and Later Years

Elem. No. Form 1120
Schedules J and 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) Gross Income Tax J1 <Enter> Enter the amount from Schedule J, line 1.
(3) Base Erosion Tax J2 <Enter> Enter the amount from Schedule J, line 2.
(4) Corporate Alternative Minimum Tax J3 <Enter> Enter the amount from Schedule J, line 3.
(4) 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) Credit For Prior Year Minimum Tax (Form 8827) 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) IRC 453A Tax J9F <Enter> Enter the amount from Schedule J, line 9f.
(18) Other J9G <Enter> Enter the amount from Schedule J, line 9g.
(19) Balance of Lines 13, 14 and 15 J16 <Enter> Enter the amount from Schedule J, line 16.
(20) Form 7004 Credit J17 <Enter> Enter the amount from Schedule J, line 17.
(21) Withholding J18 <Enter> Enter the amount from Schedule J, line 18.
(22) Credit from Form 2439 20A <Enter> Enter the amount from Schedule J, line 20a.
(23) Form 8827 20C <Enter> Enter the amount from Schedule J, line 20c.
(24) Other Refundable Credits 20Z <Enter> Enter the amount from Schedule J, line 20z.
(25) Elective Payment Election J22 <Enter> Enter the amount from Schedule J, Part II, Line 22.
(26) Method of Accounting K?1 <Enter>
★★★★★★
Enter from Schedule K, question 1 as follows:
  1. Enter "1" if box a is checked.

  2. Enter "2" if box b is checked.

  3. Enter "3" if box c is checked.

  4. If none or more than one box is checked, enter a zero (0).

(27) PIA/NAICS Code ?2A <Enter>
★★★★★★
Enter the code from Schedule K, question 2(a).
(28) 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.)
(29) 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.)
(30) Enter Parent TIN ?3TIN <Enter> Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(31) Foreign Country Code ?7B <Enter> Press <Enter>.
(32) Number of Forms 5472 Attached ?7C <Enter> Enter the number from Schedule K, question 7(c).
(33) NOL Carryover Amount ?12 $ <Enter> Enter the amount from Schedule K, question 12.
(34) 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>.
(35) 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>.
(36) 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>.
(37) 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>.
(38) Qualified Opportunity Fund Amount ?25 <Enter> Enter the amount from Schedule K, question 25.
(39) Corporation Receive, Sell, Dispose a Digital Asset CKBX27 <Enter> Enter the numeric digit from Line 27 Corporation Receive, Sell, Dispose a Digital Asset 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>
(40) Corporation Member Controlled Group CKBX 28 <Enter> Enter the edited digit from the dotted portion of Schedule K, Line 28.
(41) Section 59(k)(1) Prior Tax Year CKBX 29A <Enter> Enter the numeric digit from Line 29a Section 59(k)(1) Prior Tax Year 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>
(42) Section 59(k)(1) Current Tax Year CHBX 29B <Enter> Enter the numeric digit from Line 29b Section 59(k)(1) Current Tax Year 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>
(43) Section 59(k)(3)(A) Current Year CHBX 29C <Enter> Enter the numeric digit from Line 29c, Section 59(k)(3)(A) Current Year 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>
(44) Corporation Repurchase CHBX 30A <Enter> Enter the numeric digit from Line 30a, Corporation Repurchase 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>
(45) Corporation Specified Affiliate CHBX 30B <Enter> Enter the numeric digit from Line 30b, Corporation Specified Affiliate 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>
(46) Corporation Expatriated Entity CHBX 30C <Enter> Enter the numeric digit from Line 30c, Corporation Expatriated Entity 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>
(47) Consolidated Return with Gross Receipt or Sales CHBX 31 <Enter> Enter the numeric digit from Line 31, Consolidated Return with Gross Receipt or Sales 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>

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

Note:

Tax Year 2022 and Prior

Elem. No. Form 1120
Schedules J and 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) IRC 453A Tax J9F <Enter> Enter the amount from Schedule J, line 9f.
(18) Other J9G <Enter> Enter the amount from Schedule J, line 9g.
(19) Balance of Lines 13, 14 and 15 J16 <Enter> Enter the amount from Schedule J, line 16.
(20) Form 7004 Credit J17 <Enter> Enter the amount from Schedule J, line 17.
(21) Withholding J18 <Enter> Enter the amount from Schedule J, line 18.
(22) Credit from Form 2439 20A <Enter> Enter the amount from Schedule J, line 20a.
(23) Form 8827 20C <Enter> Enter the amount from Schedule J, line 20c.
(24) Other Refundable Credits 20D <Enter> Enter the amount from Schedule J, line 20d.
(25) Net 965 Tax Liability J22 <Enter> Enter the amount from Schedule J, line 22.

Note:

Tax year 2020 and prior year's only.

(26) Method of Accounting K?1 <Enter>
★★★★★★
Enter from Schedule K, question 1 as follows:
  1. Enter "1" if box a is checked.

  2. Enter "2" if box b is checked.

  3. Enter "3" if box c is checked.

  4. If none or more than one box is checked, enter a zero (0).

(27) PIA/NAICS Code ?2A <Enter>
★★★★★★
Enter the code from Schedule K, question 2(a).
(28) 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.)
(29) 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.)
(30) Enter Parent TIN ?3TIN <Enter> Enter the edited TIN from Schedule K, question 3. (For 2007 and prior year returns, enter from question 4.)
(31) Foreign Country Code ?7B <Enter> Press <Enter>.
(32) Number of Forms 5472 Attached ?7C <Enter> Enter the number from Schedule K, question 7(c).
(33) NOL Carryover Amount ?12 $ <Enter> Enter the amount from Schedule K, question 12.
(34) 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>.
(35) 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>.
(36) 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>.
(37) 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>.
(38) Qualified Opportunity Fund Amount ?25 <Enter> Enter the amount from Schedule K, question 25.

Section 09 Form 1120 (Schedule L and Schedule N) (Program 11500)

Elem. No. Form 1120
Schedules L and 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 Stock Column A 22AA $ <Enter> Enter the amount from Line 22a, Column (a).
(11) Preferred Stock Column C 22AC $ <Enter> Enter the amount from Line 22a, Column (c).
(12) Common Stock Column A 22BA $ <Enter> Enter the amount from Line 22b, Column (a).
(13) Common Stock Column B 22BB $ <Enter> Enter the amount from Line 22b, Column (b).
(14) Common Stock Column C 22BC $ <Enter> Enter the amount Line 22b, Column (c).
(15) Preferred & Common Ending 22BD $ <Enter> Enter the amount from line 22b, Column (d).
(16) Retained Earnings (BOY) 25B $ <Enter>
MINUS (−)
Enter the amount from line 25, Column (b).
(17) Less cost of treasury stock (beginning) 27B $ <Enter>
MINUS (−)
Enter the amount Line 27, Column (b).
(18) Less cost of treasury stock (ending) 27D $ <Enter>
MINUS (−)
Enter the amount Line 27, Column (d).
(19) Total Liabilities and Equity (EOY) 28D $ <Enter> Enter the amount from line 28, Column (d).
(20) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(21) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(22) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(23) Was Corporation of any Controlled Foreign Corp? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.

Note:

Tax year 2019 and prior year's only.

(24) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(25) Did Corporation Receive a Distribution Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(26) At any Time...Interest in...Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(27) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the margin to the left of line 6b.
(28) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(29) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b.
(30) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from line 7c.

Section 10 Form 1120 (Schedule D, Schedule O, Form 4797, Form 8949 and Form 8996) (Program 11500)

Elem. No. Form 1120
Schedule D, Schedule O Form 4797, Form 8949 and Form 8996
Section 10
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "10" .
(2) Dispose of Any Investments CKBX <Enter> ★★★★★★ Enter the numeric digit from the Checkbox on Schedule D, as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. Enter "0" - If Blank.

(3) Short Term 1a Sales Price L1AD $ <Enter> Enter the amount from Part I, line 1a, Column (d).
(4) Short Term 1a Cost or other basis L1AE $ <Enter> Enter the amount from Part I, line 1a, Column (e).
(5) Short Term 1b Sales Price L1BD $ <Enter> Enter the amount from Part I, line 1b, Column (d).
(6) Short Term 1b Cost or other basis L1BE $ <Enter> Enter the amount from Part I, line 1b, Column (e).
(7) Short Term 1b Adjustments L1BG $ <Enter>
+/-
Enter the amount from Part I, line 1b, Column (g).
(8) Short Term 2 Sales Price L2D $ <Enter> Enter the amount from Part I, line 2, Column (d).
(9) Short Term 2 Cost or other basis L2E $ <Enter> Enter the amount from Part I, line 2, Column (e).
(10) Short Term 2 Adjustments L2G $ <Enter>
+/-
Enter the amount from Part I, line 2, Column (g).
(11) Short Term 3 Sales Price L3D $ <Enter> Enter the amount from Part I, line 3, Column (d).
(12) Short Term 3 Cost or other basis L3E $ <Enter> Enter the amount from Part I, line 3, Column (e).
(13) Short Term 3 Adjustments L3G $ <Enter>
+/-
Enter the amount from Part I, line 3, Column (g).
(14) Long Term 8a Sales Price L8AD $ <Enter> Enter the amount from Part II, line 8a, Column (d).
(15) Long Term 8a Cost or other basis L8AE $ <Enter> Enter the amount from Part II, line 8a, Column (e).
(16) Long Term 8b Sales Price L8BD $ <Enter> Enter the amount from Part II, line 8b, Column (d).
(17) Long Term 8b Cost or other basis L8BE $ <Enter> Enter the amount from Part II, line 8b, Column (e).
(18) Long Term 8b Adjustments L8BG $ <Enter>
+/-
Enter the amount from Part II, line 8b, Column (g).
(19) Long Term 9 Sales Price L9D $ <Enter> Enter the amount from Part II, line 9, Column (d).
(20) Long Term 9 Cost or other basis L9E $ <Enter> Enter the amount from Part II, line 9, Column (e).
(21) Long Term 9 Adjustments L9G $ <Enter>
+/-
Enter the amount from Part II, line 9, Column (g).
(22) Long Term 10 Sales Price 10D $ <Enter> Enter the amount from Part II, line 10, Column (d).
(23) Long Term 10 Cost or other basis 10E $ <Enter> Enter the amount from Part II, line 10, Column (e).
(24) Long Term 10 Adjustments 10G $ <Enter>
+/-
Enter the amount from Part II, line 10, Column (g).
(25) Capital Gain Distributions L14 $ <Enter> Enter the amount from Part II, line 14.
(26) Part II Line 1(c) PT21C <Enter> Enter the amount from Schedule O, Part II, line 1(c).
(27) Part II Line 1(d) 1D <Enter> Enter the amount from Schedule O, Part II, line 1(d).
(28) Part II Line 1(e) 1E <Enter> Enter the amount from Schedule O, Part II, line 1(e).
(29) Part III Line 1(f) PT31F <Enter> Enter the amount from Schedule O, Part III, line 1(f).
(30) Part III Line 1(g) 1G <Enter> Enter the amount from Schedule O, Part III, line 1(g).
(31) Total Amount Gain L1(B) $ <Enter> Enter the amount from Form 4797 Line 1(b).
(32) Total Amount Loss L1(C) $ <Enter> Enter the amount from Form 4797 Line 1(c).
(33) Z Code EIN ZPTI 1A <Enter> Enter the EIN from Form 8949 Part I line 1 Column (a).

Note:

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

(34) Z Code Date Acquired ZPTI 1B <Enter> Enter the date from Form 8949 Part I Line 1 Column (b).

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

(39) Y Code Recaptured Deferral Amount YPTI 1G $ <Enter> Enter the amount from Form 8949 Part I line 1 Column (g).

Note:

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

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

Note:

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

(42) Z Code Date Acquired ZPTII 1B <Enter> Enter the date from Form 8949 Part II Line 1 Column (b).

Note:

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

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

Note:

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

(44) Z Code Indicator Part II Form 8949 ZPTII IND <Enter> ★★★★★★ Enter "1" if additional Z value is present Column (f) in Part II.
(45) Y Code EIN YPTII 1A <Enter> Enter the EIN from Form 8949 Part II Line 1 Column (a).

Note:

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

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

Note:

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

(47) Y Code Recaptured Deferral Amount YPTII 1G $ <Enter> Enter the amount from Form 8949 Part II line 1 Column (g).

Note:

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

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

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. Enter "0" - If Blank.

(50) Electing to Decertify as QOF QOF CKBX <Enter> ★★★★★★

Note:

This line is reserved on Form 8996. Enter a "0" or press F7.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

(55) Divide Line by 2.0 L14 <Enter> Enter the amount from Part III line 14 on Form 8996.

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

Section 11 Form 1120 (Form 4626) (Programs 11500, 11508, 11509 and 11540)

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.
(6) Control Group Checkbox A CKBX <Enter> Enter the numeric digit from Question A, Control Group 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>.
(7) FPMNG Checkbox B CKBX <Enter> Enter the numeric digit from Question B, FPMNG 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>.
(8) AFS First Year Amount AFSI 1A(a) $ <Enter> Enter the amount from Part I, Line 1a, Column a.
(9) AFS Second Year Amount AFSI 1A(b) $ <Enter> Enter the amount from Part I, Line 1a, Column (b).
(10) AFS Third Year Amount AFSI 1A(c) $ <Enter> Enter the amount from Part I, Line 1a, Column (c).
(11) Test Group Entity AFS First Year Amount AFSI 1F(a) $ <Enter> Enter the amount from Part I, Line 1f, Column (a).
(12) Test Group Entity AFS Second Year AFSI 1F(b) $ <Enter> Enter the amount from Part I, Line 1f, Column (b).
(13) Test Group Entity AFS Third Year AFSI 1F(c) $ <Enter> Enter the amount from Part I, Line 1f, Column (c).
(14) AFSI First Year Amount AFSI I5(A) $ <Enter> Enter the amount from Part I, Line 5, Column (a).
(15) AFSI Second Year Amount AFSI I5(B) $ <Enter> Enter the amount from Part I, Line 5, Column (b).
(16) AFSI Third Year Amount AFSI I5(C) $ <Enter> Enter the amount from Part I, Line 5, Column (c).
(17) US Trade First Year Amount LI13(A) $ <Enter> Enter the amount from Part I, Line 13, Column (a).
(18) US Trade Second Year Amount LI13(B) $ <Enter> Enter the amount from Part I, Line 13, Column (b).
(19) US Trade Third Year Amount LI13(C) $ <Enter> Enter the amount from Part I, Line 13, Column (c).
(20) US Trade Three Year Average LI15 $ <Enter> Enter the amount from Part I, Line 15.
(21) AFS Corporation Amount LII1A $ <Enter> Enter the amount from Part II, Line 1a.
(22) AFS Corporation Before Adjustment Amount LII1F $ <Enter> Enter the amount from Part II, Line 1f.
(23) AFSI Net Loss Carryover Amount LII4 $ <Enter> Enter the amount from Part II, Line 4.
(24) Financial Statement Net Operating Loss Amount LII5 $ <Enter> Enter the amount from Part II, Line 5.
(25) Alternative Minimum Foreign Tax Credit Amount LII8 $ <Enter> Enter the amount from Part II, Line 8.
(26) Tentative Minimum Tax Amount LII9 $ <Enter> Enter the amount from Part II, Line 9.
(27) Final Alternative Minimum Tax Amount LII13 $ <Enter> Enter the amount from Part II, Line 13.

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 present 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 (Programs 11500,11501, 11502, 11503, 11506, 11508, 11509, 11511, 11540, 12100 )

Note:

Never enter an amount without a corresponding credit reference number.

Elem. No. Form 4136
Section 15
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "15" .
(2) Amount of Claim #1 AMT1(D) <Enter> Enter the first amount from Column (d).
(3) Credit Reference #1 CRN1(E) <Enter> Enter the CRN from Column (e) following the first amount.
(4) Amount of Claim #2 AMT2(D) <Enter> Enter the second amount from Column (d).
(5) Credit Reference #2 CRN2(E) <Enter> Enter the CRN from Column (e) following the second amount.
(6) Amount of Claim #3 AMT3(D) <Enter> Enter the third amount from Column (d).
(7) Credit Reference #3 CRN3(E) <Enter> Enter the CRN from Column (e) following the third amount.
(8) Amount of Claim #4 AMT4(D) <Enter> Enter the fourth amount from Column (d).
(9) Credit Reference #4 CRN4(E) <Enter> Enter the CRN from Column (e) following the fourth amount.
(10) Amount of Claim #5 AMT5(D) <Enter> Enter the fifth amount from Column (d).
(11) Credit Reference #5 CRN5(E) <Enter> Enter the CRN from Column (e) following the fifth amount.
(12) Amount of Claim #6 AMT6(D) <Enter> Enter the sixth amount from Column (d).
(13) Credit Reference #6 CRN6(E) <Enter> Enter the CRN from Column (e) following the sixth amount.
(14) Amount of Claim #7 AMT7(D) <Enter> Enter the seventh amount from Column (d).
(15) Credit Reference #7 CRN7(E) <Enter> Enter the CRN from Column (e) following the seventh amount.
(16) Amount of Claim #8 AMT8(D) <Enter> Enter the eighth amount from Column (d).
(17) Credit Reference #8 CRN8(E) <Enter> Enter the CRN from Column (e) following the eighth amount.
(18) Amount of Claim #9 AMT9(D) <Enter> Enter the ninth amount from Column (d).
(19) Credit Reference #9 CRN9(E) <Enter> Enter the CRN from Column (e) following the ninth amount.
(20) Amount of Claim #10 AMT10(D) <Enter> Enter the tenth amount from Column (d).
(21) Credit Reference #10 CRN10(E) <Enter> Enter the CRN from Column (e) following the tenth amount.
(22) Amount of Claim #11 AMT11(D) <Enter> Enter the eleventh amount from Column (d).
(23) Credit Reference #11 CRN11(E) <Enter> Enter the CRN from Column (e) following the eleventh amount.
(24) Amount of Claim #12 AMT12(D) <Enter> Enter the twelfth amount from Column (d).
(25) Credit Reference #12 CRN12(E) <Enter> Enter the CRN from Column (e) following the twelfth amount.
(26) Amount of Claim #13 AMT13(D) <Enter> Enter the thirteenth amount from Column (d).
(27) Credit Reference #13 CRN13(E) <Enter> Enter the CRN from Column (e) following the thirteenth amount.
(28) Amount of Claim #14 AMT14(D) <Enter> Enter the fourteenth amount from Column (d).
(29) Credit Reference #14 CRN14(E) <Enter> Enter the CRN from Column (e) following the fourteenth amount.
(30) Amount of Claim #15 AMT15(D) <Enter> Enter the fifteenth amount from Column (d).
(31) Credit Reference #15 CRN15(E) <Enter> Enter the CRN from Column (e) following the fifteenth amount.
(32) Amount of Claim #16 AMT16(D) <Enter> Enter the sixteenth amount from Column (d).
(33) Credit Reference #16 CRN16(E) <Enter> Enter the CRN from Column (e) following the sixteenth amount.
(34) Amount of Claim #17 AMT17(D) <Enter> Enter the seventeenth amount from Column (d).
(35) Credit Reference #17 CRN17(E) <Enter> Enter the CRN from Column (e) following the seventeenth amount.
(36) Amount of Claim #18 AMT18(D) <Enter> Enter the eighteenth amount from Column (d).
(37) Credit Reference #18 CRN18(E) <Enter> Enter the CRN from Column (e) following the eighteenth amount.
(38) Amount of Claim #19 AMT19(D) <Enter> Enter the nineteenth amount from Column (d).
(39) Credit Reference #19 CRN19(E) <Enter> Enter the CRN from Column (e) following the nineteenth amount.
(40) Amount of Claim #20 AMT20(D) <Enter> Enter the twentieth amount from Column (d).
(41) Credit Reference #20 CRN20(E) <Enter> Enter the CRN from Column (e) following the twentieth amount.

Section 19 Form 8978 (Programs 11500, 11501,11502, 11503, 11508, 11509, 11511, 11540)

Elem. No. Form 8978
Section 19
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "19" .
(2) Source of Review Year Adjustments CKBX <Enter> Enter the numeric digit from Source of Review Check box, as follows:
  1. Enter "0" - If No boxes are checked.

  2. Enter "1" - If BBA Audit box is checked.

  3. Enter "2" - If AAR Filing box is checked.

  4. Enter "3" - If both boxes are checked.

Note:

Enter the Check box digit from Form 8978 first. If Form 8978 is not present, enter from Form 8978 Sch. A, if attached.

(3) Total Additional Reporting Year Tax L14 <Enter>
MINUS (-) ★★★★★★
Enter the amount from line 14 on Form 8978.
(4) Total Penalties L16 <Enter> Enter the amount from line 16 on Form 8978.
(5) Total Interest L18 <Enter> Enter the amount from line 18 on Form 8978.

Section 20 Form 965-B (Programs 11500, 11503, 11508, 11509, 11511)

Note:

Elements (18) - (23) are on 1120-REIT Program 11508 only.

Elem No. Form 965-B
Section 20
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "20" .
(2) Election or Transfer Year 1 A1 Year <Enter> Enter Year (YYYY) from Form 965-B Column (a) line 1.
(3) Net 965 Tax Liability Transferred 1 H1 TAX $ <Enter>
MINUS (-)
Enter the amount from Form 965-B Column (h) line 1.
(4) Tax Identification Number 1 I1 TIN <Enter> Enter the TIN from Form 965-B Column (i) line 1.
(5) Election or Transfer Year 2 A2 Year <Enter> Enter Year (YYYY) from Form 965-B Column (a) line 2.
(6) Net 965 Tax Liability Transferred 2 H2 TAX $ <Enter>
MINUS (-)
Enter the amount from Form 965-B Column (h) line 2.
(7) Tax Identification Number 2 I2 TIN <Enter> Enter the TIN from Form 965-B Column (i) line 2.
(8) Election or Transfer Year 3 A3 Year <Enter> Enter Year (YYYY) from Form 965-B Column (a) line 3.
(9) Net 965 Tax Liability Transferred 3 H3 TAX $ <Enter>
MINUS (-)
Enter the amount from Form 965-B Column (h) line 3.
(10) Tax Identification Number 3 I3 TIN <Enter> Enter the TIN from Form 965-B Column (i) line 3.
(11) Election or Transfer Year 4 A4 Year <Enter> Enter Year (YYYY) from Form 965-B Column (a) line 4.
(12) Net 965 Tax Liability Transferred 4 H4 TAX $ <Enter>
MINUS (-)
Enter the amount from Form 965-B Column (h) line 4.
(13) Tax Identification Number 4 I4 TIN <Enter> Enter the TIN from Form 965-B Column (i) line 4.
(14) Election or Transfer Year 5 A5 Year <Enter> Enter Year (YYYY) from Form 965-B Column (a) line 5.
(15) Net 965 Tax Liability Transferred 5 H5 TAX $ <Enter>
MINUS (-)
Enter the amount from Form 965-B Column (h) line 5.
(16) Tax Identification Number 5 I5 TIN <Enter> Enter the TIN from Form 965-B Column (i) line 5.
(17) Form 965-B Part I Indicator IND <Enter> Enter the edited digit to the right of Part I on Form 965-B.
(18) Amount Elected Accounted Over Time 1 AMT1 $ <Enter> Enter the amount from Form 965-B Part III line 1(a) Column (b).

Note:

Elements (18) - (23) on Form 1120-REIT only.

(19) Amount Elected Accounted Over Time 2 AMT2 $ <Enter> Enter the amount from Form 965-B Part III line 1(b) Column (b).
(20) Amount Elected Accounted Over Time 3 AMT 3 $ <Enter> Enter the amount from Form 965-B Part III line 2(a) Column (b).
(21) Amount Elected Accounted Over Time 4 AMT 4 $ <Enter> Enter the amount from Form 965-B Part III line 2(b) Column (b).
(22) Amount Elected Accounted Over Time 5 AMT 5 $ <Enter> Enter the amount from Form 965-B Part III line 3(a) Column (b).
(23) Amount Elected Accounted Over Time 6 AMT 6 $ <Enter> Enter the amount from Form 965-B Part III line 3(b) Column (b).

Section 21 Form 8941 (Programs 11500, 11501, 11502, 11503, 11508, 11509, 11511, 11540, 12100)

Use the instructions below for inputting Form 8941, when it is attached.

Elem. No. Form 8941
Section 21
Data Element Name
Prompt Fld. Term Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "21" .
(2) Health Care Responsibility Checkbox CKBX <Enter> Enter the numeric digit from line A, Small Business Health Options Program (SHOP) Checkbox, as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(3) EIN LNB <Enter> Enter the EIN from line B.
(4) Previous Form 8941 Filed LNC <Enter> Enter the numeric digit from Previous Filed Form 8941 Checkbox, as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(5) Number of Individual employed LN1 <Enter> Enter the number from Form 8941, line 1.

Note:

If greater than 9999, enter 9999.

(6) Number of full time employees LN2 <Enter> Enter the number from Form 8941, line 2.
(7) Average annual wages LN3 $ <Enter> Enter the amount from Form 8941, line 3.
(8) Health Insurance Premiums paid LN4 $ <Enter> Enter the amount from line 4.
(9) Premiums you would have paid LN5 $ <Enter> Enter the amount from line 5.
(10) Premium Subsidies Paid L10 $ <Enter> Enter the amount from Form 8941, line 10.
(11) Number of Employees with Premiums Paid Under Qualified Arrangement L13 <Enter> Enter the number from Form 8941, line 13.
(12) Number of Full Time Employees With Premiums Paid Under Qualified Arrangement L14 <Enter> Enter the number from Form 8941, line 14.
(13) Credit for small Employer Health Insurance Premiums L15 $ <Enter> Enter the amount from Form 8941, line 15.
(14) Sum of 12 and 15 L16 $ <Enter> Enter the amount from Form 8941, line 16.
(15) Cooperatives, Estates, Trusts credit L18 $ <Enter> Enter the amount from Form 8941, line 18.

Section 22 Form 5884–B (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540, 12100)

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 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

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) Corporate CAMT and BEAT CKBX <Enter> Enter the Numeric Digit from the Checkbox above Part I.
(3) General Business Credits Line 1 LN1 $ <Enter> Enter the amount from line 1.
(4) Passive Activity Credit Amount LN2 $ <Enter> Enter the amount from line 2.
(5) Passive Activity Credits Allowed LN3 $ <Enter> Enter the amount from line 3.
(6) Carryforward of General Business Credits LN4 $ <Enter> Enter the amount from line 4.
(7) Carryback of General Business Credits LN5 $ <Enter> Enter the amount from line 5.
(8) Certain Allowable Credits 10B $ <Enter> Enter the amount from line 10b.
(9) Line 3 of all Parts III L22 $ <Enter> Enter the amount from line 22.
(10) Passive Activity Credit Allowed L24 $ <Enter> Enter the amount from line 24.
(11) Add lines 17a and 26 L28 $ <Enter> Enter the amount from line 28.
(12) General Business Credits L30 $ <Enter> Enter the amount from line 30.
(13) Passive Activity Credit L32 $ <Enter> Enter the amount from line 32.
(14) Passive Activity Credits Allowed L33 $ <Enter> Enter the amount from line 33.
(15) Carryforward of Business Credits L34 $ <Enter> Enter the amount from line 34.
(16) Carryback of Business Credits L35 $ <Enter> Enter the amount from line 35.
(17) Form 3468 Investment Credit 1A(J) $ <Enter> Enter the amount from line 1a(j).
(18) Form 7207 Registration Number 1B(B) <Enter> Enter the Registration number from Line 1b, Column (b).
(19) Form 7207 Credit Transfer Election 1B(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1b, Column (g).
(20) Form 7207 Gross Elective Payment 1B(H) $ <Enter> Enter the amount from Line 1b, Column (h).
(21) Form 7207 Net Elective Payment 1B(I) $ <Enter> Enter the amount from Line 1b, Column (i).
(22) Form 7207 Net GBC 1B(J) $ <Enter> Enter the amount from Line 1b, Column (j).
(23) Form 6765 Credit for Increasing Research Activities 1C(J) $ <Enter> Enter the amount from Line 1c, Column (j).
(24) Form 3468 Registration Number 1D(B) <Enter> Enter the Registration number from Line 1d, Column (b).
(25) Form 3468 Credit Transfer Election 1D(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1d, Column (g).
(26) Form 3468 Gross Elective Payment 1D(H)$ <Enter> Enter the amount from Line 1d, Column (h).
(27) Form 3468 Net Elective Payment 1D(I)$ <Enter> Enter the amount from Line 1d, Column (i).
(28) Form 3468 Net GBC 1D(J)$ <Enter> Enter the amount from Line 1d, Column (j).
(29) Form 8826 Disabled Access Credit 1E(J) $ <Enter> Enter the amount from Line 1e, Column (j).
(30) Form 8835 Registration Number 1F(B) <Enter> Enter the Registration number from Line 1f, Column (b).
(31) Form 8835 Credit Transfer Election 1F(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1f, Column (g).
(32) Form 8835 Net GBC 1F(J)$ <Enter> Enter the amount from Line 1f, Column (j).
(33) Form 7210 Registration Number 1G(B) <Enter> Enter the Registration number from Line 1g, Column (b).
(34) Form 7210 Credit Transfer Election 1G(G) $ <Enter>
MINUS(-)
Enter the amount from Line 1g, Column (g).
(35) Form 7210 Gross Elective Payment 1G(H) $ <Enter> Enter the amount from Line 1g, Column (h).
(36) Form 7210 Net Elective Payment 1G(I) $ <Enter> Enter the amount from Line 1g, Column (i).
(37) Form 7210 Net GBC 1G(J) $ <Enter> Enter the amount from Line 1g, Column (j).
(38) Form 8820 Orphan Drug Credit 1H(J) $ <Enter> Enter the amount from Line 1h, Column (j).
(39) Form 8874 New Markets Credit 1I(J) $ <Enter> Enter the amount from Line 1i, Column (j).
(40) Form 8881 Small Employer Pension Plan 1J(J) $ <Enter> Enter the amount from Line 1j, Column (j).
(41) Form 8882 Employers Provided Child Care 1K(J) $ <Enter> Enter the amount from Line 1k, Column (j).
(42) Form 8864 Biodiesel & Renewable Diesel Fuels 1L(J) $ <Enter> Enter the amount from Line 1l, Column (j).
(43) Form 8896 Low Sulfur Diesel Fuels 1M(J) $ <Enter> Enter the amount from Line 1m, Column (j).
(44) Form 8906 Distilled Spirits Credit 1N(J) $ <Enter> Enter the amount from Line 1n, Column (j).

Section 24 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

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) Form 3468 Registration Number 1O(B) <Enter> Enter the Registration number from Line 1o, Column (b).
(3) Form 3468 Credit Gross Elective Payment 1O(H) $ <Enter> Enter the amount from Line 1o, Column (h).
(4) Form 3468 Net Elective Payment 1O(I) $ <Enter> Enter the amount from Line 1o, Column (i).
(5) Form 3468 Net GBC 1O(J) $ <Enter> Enter the amount from Line 1o, Column (j).
(6) Form 8908 1P(J) $ <Enter> Enter the amount from Line 1p, Column (j).
(7) Form 8910 1R(J) $ <Enter> Enter the amount from Line 1r, Column (j).
(8) Form 8911 Registration Number 1S(B) <Enter> Enter the Registration number from Line 1s, Column (b).
(9) Form 8911 Credit Transfer Election 1S(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1s, Column (g).
(10) Form 8911 Reserved Credit Gross Elective Payment 1S(H) $ <Enter> Enter the amount from Line 1s, Column (h).
(11) Form 8911 Net Elective Payment 1S(I) $ <Enter> Enter the amount from Line 1s, Column (i).
(12) Form 8911 Net GBC 1S(J) $ <Enter> Enter the amount from Line 1s, Column (j).
(13) Form 8830 Enhanced Oil Recovery Credit 1T(J) $ <Enter> Enter the amount from Line 1t, Column (j).
(14) Form 7213 Registration Number 1U(B) <Enter> Enter the Registration number from Line 1u, Column (b).
(15) Form 7213 Credit Transfer Election 1U(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1u, Column (g).
(16) Form 7213 Reserved Credit Gross Elective Payment 1U(H) $ <Enter> Enter the amount from Line 1u, Column (h).
(17) Form 7213 Net Elective Payment 1U(I) $ <Enter> Enter the amount from Line 1u, Column (i).
(18) Form 7213 Net GBC 1U(J) $ <Enter> Enter the amount from Line 1u, Column (j).
(19) Form 8932 Credit for Employer Differential Wage Payments 1W(J) $ <Enter> Enter the amount from Line 1w, Column (j).
(20) Form 8933 Registration Number 1X(B) <Enter> Enter the Registration number from Line 1x, Column (b).
(21) Form 8933 Credit Transfer Election 1X(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1x, Column (g).
(22) Form 8933 Credit Gross Elective Payment 1X(H) $ <Enter> Enter the amount from Line 1x, Column (h).
(23) Form 8933 Net Elective Payment 1X(I) $ <Enter> Enter the amount from Line 1x, Column (i).
(24) Form 8933 Net GBC 1X(J) $ <Enter> Enter the amount from Line 1x, column (j).
(25) Form 8936 Qualified Plug-in Electric Drive Motor Vehicle 1Y(J) $ <Enter> Enter the amount from Line 1y, Column (j).

Section 25 Form 3800 (Programs 11500, 11502, 11503, 11508, 11509, 11511, 11540)

Elem. No. Form 3800
Section 25
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "25" .
(2) Form 8936 Registration Number 1AA(B) <Enter> Enter the Registration number from Line 1aa, Column (b).
(3) Form 8936 Credit Gross Elective Payment 1AA(H) $ <Enter> Enter the amount from Line 1aa, Column (h).
(4) Form 8936 Net Elective Payment 1AA(I) $ <Enter> Enter the amount from Line 1aa, Column (i).
(5) Form 8936 Net GBC 1AA(J) $ <Enter> Enter the amount from Line 1aa, Column (j).
(6) Form 8904 Net GBC 1BB(J) $ <Enter> Enter the amount from Line 1bb, Column (j).
(7) Form 7213 Net GBC 1CC(J) $ <Enter> Enter the amount from Line 1cc, Column (j).
(8) Form 8881 Part II Net GBC 1DD(J) $ <Enter> Enter the amount from Line 1dd, Column (j).
(9) Form 8881 Part III Net GBC 1EE(J) $ <Enter> Enter the amount from Line 1ee, Column (j).
(10) Form 8864 Net GBC 1FF(J) $ <Enter> Enter the amount from Line 1ff, Column (j).
(11) Other 1ZZ(J) $ <Enter> Enter the amount from Line 1zz, Column (j).
(12) Form 3468 Registration Number 4A(B) <Enter> Enter the Registration number from Line 4a, Column (b).
(13) Form 3468 Credit Transfer Election 4A(G) $ <Enter> MINUS (-) Enter the amount from Line 4a, Column (g).
(14) Form 3468 Credit Gross Elective Payment 4A(H) $ <Enter> Enter the amount from Line 4a, Column (h).
(15) Form 3468 Net Elective Payment 4A(I) $ <Enter> Enter the amount from Line 4a, Column (i).
(16) Form 3468 Net GBC 4A(J) $ <Enter> Enter the amount from Line 4a, Column (j).
(17) Form 5884 Work Opportunity Credit 4B(J) $ <Enter> Enter the amount from Line 4b, Column (j).
(18) Form 6478 Alcohol & Cellulosic Bio-fuel Fuels Credit 4C(J) $ <Enter> Enter the amount from Line 4c, Column (j).
(19) Form 8586 Low Income Housing Credit 4D(J) $ <Enter> Enter the amount from Line 4d, Column (j).
(20) Form 8835 Registration Number 4E(B) <Enter> Enter the Registration number from Line 4e, Column (b).
(21) Form 8835 Credit Transfer Election 4E(G) $ <Enter>
MINUS (-)
Enter the amount from Line 4e, Column (g).
(22) Form 8835 Credit Gross Elective Payment 4E(H) $ <Enter> Enter the amount from Line 4e, Column (h).
(23) Form 8835 Net Elective Payment 4E(I) $ <Enter> Enter the amount from Line 4e, Column (i).
(24) Form 8835 Net GBC 4E(J) $ <Enter> Enter the amount from Line 4e, Column (j).
(25) Form 8846 4F(J) $ <Enter> Enter the amount from Line 4f, Column (j).
(26) Form 8900 4G(J) $ <Enter> Enter the amount from Line 4g, Column (j).
(27) Form 8941 4H(J) $ <Enter> Enter the amount from Line 4h, Column (j).
(28) Form 6765 Increasing Research Activities 4I(J) $ <Enter> Enter the amount from Line 4i, Column (j).
(29) Form 8994 Employer Credit 4J(J) $ <Enter> Enter the amount from Line 4j, Column (j).
(30) Form 3468 Part VII Rehab. Credit 4K(J) $ <Enter> Enter the amount from Line 4k, Column (j).
(31) Other 4Z(J) $ <Enter> Enter the amount from Line 4z, Column (j).
(32) Form 3800 Part V Indicator IND <Enter> Enter the edited digit to right margin of Page 4, Part III, Line 6.

Section 26 Form 8997 (Programs 11500, 11502 and 12100)

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

Section 29 Form 6252 (Programs 11500, 12100)

Note:

Only enter for 2019 and later.

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

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

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

  4. "4" for Other or if Blank.

(3) Date Acquired L2A <Enter> Enter the date (MMDDYYYY) from line 2a.
(4) Date Sold L2B <Enter> Enter the date (MMDDYYYY) from line 2b.
(5) Subtract Line 6 from Line 5 PTI 7 <Enter> Enter the amount from Part I line 7.
(6) Gross Profit Percentage PTII 19 <Enter> Enter the percentage from Part II line 19.

Note:

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

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

Section 31 Form 8936 Schedule A (Program 11500, 11540, 12100)

Elem. No. Form 8936 Sch. A
Section 31
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT:   Press <Enter> if already present on the screen; otherwise enter “31” always.
(2) First Vehicle Identification Number (VIN) 1A I2(A) <Enter> Enter up to 17 characters as shown from First Schedule A, Part I, Line 2, Column (a).

Note:

Enter a space for illegible characters. Do not enter two consecutive spaces.

(3) First Placed in Service Date 1A 13 <Enter> Enter the date from the First Schedule A, Part I, Line 3.
(4) First Tentative Credit Amount 1A II9$ <Enter> Enter the amount from the First Schedule A, Part II, Line 9.
(5) Business Use of New Clean Vehicle 1A II11$ <Enter> Enter the amount from the First Schedule A Part II, Line 11.
(6) First Smaller of Line 15 or Line 16 1A IV17$ <Enter> Enter the amount from First Schedule A, Part IV, Line 17.
(7) First Smaller of Line 24 or Line 25 1A V26$ <Enter> Enter the amount from the First Schedule A, Part V, Line 26.
(8) VIN 1 Valid Indicator VIN1 IND <Enter> If this indicator is “1”, it will generate a new ERS error code for CVC.

Note:

Do not Transcribe/Enter this field until instructed per SERP Alert.

(9) Second Vehicle Identification Number (VIN) 2A I2(A) <Enter> Enter up to 17 characters as shown from Second Schedule A, Part I, Line 2, Column (a).

Note:

Enter a space for illegible characters. Do not enter two consecutive spaces.

(10) Second Placed in Service Date 2A 13 <Enter> Enter the date from the Second Schedule A, Part I, Line 3.
(11) Second Tentative Credit Amount 2A II9$ <Enter> Enter the amount from the Second Schedule A, Part II, Line 9.
(12) Business Use of New Clean Vehicle 2A II11$ <Enter> Enter the amount from the Second Schedule A Part II, Line 11.
(13) Second Smaller of Line 15 or Line 16 2A IV17$ <Enter> Enter the amount from the Second Schedule A, Part IV, Line 17.
(14) Second Smaller of Line 24 or Line 25 2A V26$ <Enter> Enter the amount from the Second Schedule A, Part V, Line 26.
(15) VIN 2 Valid Indicator VIN2 IND <Enter> If this indicator is “1”, it will generate a new ERS error code for CVC. Note: Do not Transcribe/Enter this field until instructed per SERP Alert.
(16) Form 8936 Sch. A Indicator IND <Enter> Enter the edited digits from the bottom right margin of Page 2 of Form 8936 Sch A.
  1. 2 or Less Form(s) 8936 Sch. A attached, enter a "0" .

  2. More Than 2 Forms 8936 Sch. A attached enter "1" .

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:
  1. If the first box is checked, enter "1" .

  2. 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 11541)

Note:

For Tax Year 2023 and Subsequent

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) Domestic Production Activities L22 <Enter> Enter the amount from line 22.
(9) Total Deductions L24 <Enter>
MINUS (−)
Enter the amount from line 24.
(10) Deductions- Section 1382 25B <Enter>
MINUS (−)
Enter the amount from line 25b.
(11) Net Operating Loss Deduction 26A <Enter>
MINUS (−)
Enter the amount from line 26a.
(12) Special Deductions 26B <Enter>
MINUS (−)
Enter the amount from line 26b.
(13) Taxable Income L27 <Enter>
MINUS (−)
Enter the amount from line 27.
(14) Total Tax L28 <Enter> Enter the amount from line 28.
(15) Net 965 Tax Liability Paid for Reporting Year L29 <Enter> Enter the amount from line 29.

Note:

Tax year 2020 and prior year's only.

(16) Estimated Tax Credit 30D <Enter> Enter the amount from line 30d.
(17) Tax Deposited- Form 7004 30E <Enter> Enter the amount from line 30e.
(18) Credit From Form 2439 30F(1) <Enter> Enter the amount from line 30f(1).
(19) Refundable Credits 3800/8827 30G <Enter> Enter the amount from line 30g.
(20) Section 1383 Credit 30H <Enter> Enter the amount from line 30h.
(21) Elective Payment Election 30I $ <Enter> Enter the amount from line 30i.
(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:
  1. Enter the amount from line 32, if present, and press <Enter>.

  2. 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 2021 estimated tax" .
(25) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(26) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(27) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(28) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 03 Form 1120-C (Program 11540)

Note:

For Tax Years 2022 and Prior

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) Domestic Production Activities L22 $ <Enter> Enter the amount from line 22.
(9) Total Deductions L24 <Enter>
MINUS (−)
Enter the amount from line 24.
(10) Deductions- Section 1382 25B <Enter>
MINUS (−)
Enter the amount from line 25b.
(11) Net Operating Loss Deduction 26A <Enter>
MINUS (−)
Enter the amount from line 26a.
(12) Special Deductions 26B <Enter>
MINUS (−)
Enter the amount from line 26b.
(13) Taxable Income L27 <Enter>
MINUS (−)
Enter the amount from line 27.
(14) Total Tax L28 <Enter> Enter the amount from line 28.
(15) Net 965 Tax Liability Paid for Reporting Year L29 <Enter> Enter the amount from line 29.

Note:

Tax year 2020 and prior year's only.

(16) Estimated Tax Credit 30D <Enter> Enter the amount from line 30d.
(17) Tax Deposited- Form 7004 30E <Enter> Enter the amount from line 30e.
(18) Credit From Form 2439 30F(1) <Enter> Enter the amount from line 30f(1).
(19) Refundable Credits 3800/8827 30G <Enter> Enter the amount from line 30g.
(20) Section 1383 Credit 30H <Enter> Enter the amount from line 30h.
(21) Net 965 Tax Liability 30I <Enter> Enter the amount from line 30i.

Note:

Tax year 2020 and prior year's only.

(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:
  1. Enter the amount from line 32, if present, and press <Enter>.

  2. 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 2021 estimated tax" .
(25) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(26) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(27) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(28) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 04 Form 1120-C (Program 11541)

Note:

Tax Year 2023 and Later

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 Div. Qualified H3B <Enter>
MINUS (−)
Enter the amount from Schedule H, line 3b.
(14) Income Tax Taxpayer J1 <Enter> Enter the amount from Schedule J, line 1.
(16) Corporate Alternative Minimum 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 (Form 8827) 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 04 Form 1120-C (Program 11540)

Note:

Tax Year 2022 and Prior

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) Income Tax Taxpayer J1 <Enter> Enter the amount from Schedule J, line 1.
(15) Base Erosion Tax J2 <Enter> Enter the amount from Schedule J, line 2.
(16) Corporate Alternative Minimum 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) Controlled Group Code K19BOX <Enter> Enter the edited digit from the right of the box of Schedule K, line 19.
(8) Corporation Section 59 Prior Year Checkbox CHBX 20A <Enter> Enter the numeric digit from Schedule K, Line 20a as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(9) Corporation Section 59 Current Year Checkbox CHBX 20B <Enter> Enter the numeric digit from Schedule K, Line 20b as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(10) Corporation Section 59 Safe Harbor Current Year Checkbox CHBX 20C <Enter> Enter the numeric digit from Schedule K, Line 20c as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(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.

Note:

Tax year 2019 and prior year's only.

(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)

Elem. No. Form 1120-C
Schedule 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) Part II Line 1(c) PT21C <Enter> Enter the amount from Schedule O, Part II, line 1(c).
(3) Part II Line 1(d) 1D <Enter> Enter the amount from Schedule O, Part II, line 1(d).
(4) Part II Line 1(e) 1E <Enter> Enter the amount from Schedule O, Part II, line 1(e).
(5) Part III Line 1(f) PT31F <Enter> Enter the amount from Schedule O, Part III, line 1(f).
(6) Part III Line 1(g) 1G <Enter> Enter the amount from Schedule O, Part III, line 1(g).

Sections 15 and 19 Form 1120-C (Program 11540)

Section Resource
Section 11 Form 4626 Exhibit 3.24.16-13
Section 15 Form 4136 Exhibit 3.24.16-16 Exhibit 3.24.16-16
Section 19 Form 8978 Exhibit 3.24.16-21 Exhibit 3.24.16-17

Sections 21-25 Form 1120-C (Program 11540)

Section Resource
Section 21 Form 8941 Exhibit 3.24.16-19
Section 22 Form 5884-B Exhibit 3.24.16-20
Section 23 Form 3800 Exhibit 3.24.16-21
Section 24 Form 3800 Exhibit 3.24.16-22
Section 25 Form 3800 Exhibit 3.24.16-23

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, Foreign Account Tax Compliance General Purpose 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) ES Tax Penalty L6 <Enter> Enter the amount from line 6.
(13) Balance Due/Overpayment 7/8A <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 7 or line 8A as follows:
  1. Enter the amount from line 7 and press <Enter>.

  2. 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.

(14) Overpayment from Chapter 3 Withholding 8B <Enter>
MINUS (-)
Enter the amount from line 8B.
(15) Credit to Next Year's Tax 9CT <Enter> Enter the amount from line 9, center.
(16) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(17) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked. Otherwise, press <Enter>.
(18) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(19) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(20) 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:
  1. If TY2004 or prior year, question Y, page 5,

  2. If TY2006 or TY2005, question W, page 5,

  3. If TY2007, question W, page 2 or

  4. 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:
  1. If TY2004 or prior year, question Z, page 5,

  2. If TY2006 or TY2005, question X, page 5,

  3. If TY2007, question X, page 2 or

  4. 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:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(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 10 Form 1120-F (Schedule D, Form 8949 and Form 8996) (Program 11502)

Elem. No. Form 1120-F
Schedule D, Form 8949 and Form 8996
Section 10
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "10" .
(2) Dispose of Any Investments CKBX <Enter> ★★★★★★ Enter the numeric digit from dispose of any investments checkbox.
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. Enter "0" - If Blank.

(3) Z Code EIN ZPTI 1(A) <Enter> Enter the EIN from Form 8949 Part I Line 1 Column (a).

Note:

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

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

Note:

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

(5) Z Code Amount of Adjustment ZPTI 1(G) $ <Enter> Enter the amount from Form 8949 Part I Line 1 Column (g).

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

(13) Z Code Amount of Adjustment ZPTII 1 (G) $ <Enter> Enter the amount from 8949 Part II Line 1 Column (g).

Note:

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

(14) Z Code Part II Form 8949 Indicator ZPTII IND <Enter> ★★★★★★ Enter "1" if additional Z value is present Column (f) in Part II.
(15) Y Code EIN YPTII 1(A) <Enter> Enter the EIN from 8949 Part II Line 1 Column (a).

Note:

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

(16) Y Code Date Sold or Disposed of YPTII 1(C) <Enter> Enter the date from 8949 Part II Line 1 Column (c).

Note:

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

(17) Y Code Recaptured Deferral Amount YPTII 1 (G) $ <Enter> Enter the amount from 8949 Part II Line 1 Column (g).

Note:

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

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

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. Enter "0" - If Blank.

(20) Qualified Opportunity 6 Month L6 $ <Enter> Enter the amount from Form 8996 Part II line 6.

Note:

TY2020 enter from the edited line number.

(21) Electing to Decertify as QOF QOF CKBX <Enter> ★★★★★★

Note:

This line is reserved on Form 8996. Enter a "0" or press F7.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

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

Note:

TY2020 enter from the edited line number.

Sections 09, 15 and 19-26 Form 1120-F (Program 11502)

Section Resource
Section 09 Form 4626 Exhibit 3.24.16-66
Section 15 Form 4136 Exhibit 3.24.16-16
Section 19 Form 8978 Exhibit 3.24.16-17
Section 21 Form 8941 Exhibit 3.24.16-19
Section 22 Form 5884-B Exhibit 3.24.16-20
Section 23 Form 3800 Exhibit 3.24.16-21
Section 24 Form 3800 Exhibit 3.24.16-22
Section 25 Form 3800 Exhibit 3.24.16-23
Section 26 Form 8997 Exhibit 3.24.16-24

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:
  1. "1" if the "Yes" box is checked.

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

  3. "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:
  1. Enter the amount from line 4 and press <Enter>.

  2. If there is no entry on line 4, enter the amount from line 5 and press MINUS(-).

(10) Credit to Next Year's 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).

Sections 15 and 20 Form 1120-FSC (Program 11506)

Section Resource
Section 15 Form 4136 Exhibit 3.24.16-16
Section 20 Form 8913 Exhibit 3.24.16-73

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 1.
  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) Preceding Year Overpayment 23A <Enter> Enter the amount from line 23a.
(4) Current Year Estimated Tax Payment 23B <Enter> Enter the amount from line 23b.
         
(5) Form 7004 Credits 23C <Enter> Enter the amount on line 23c.
(6) Credit From Undistributed Capital Gain (2439) 23D <Enter> Enter the amount on line 23d.
(7) Elective Payment Election 23F <Enter> Enter the amount from line 23f.
(6) Balance Due/Overpayment 24/25 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 24 or line 25 as follows:
  1. Enter the amount from line 24 and press <Enter>.

  2. If there is no entry on line 24, enter the amount from line 25 and press MINUS (-).

(7) Credit to Next Year's Tax 26CT <Enter> Enter the amount from the center of line 26.
(8) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(9) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(10) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(11) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Sections 15 and 19-21 Form 1120-H (Program 11501)

Section Resource
Section 15 Form 4136 Exhibit 3.24.16-16
Section 19 Form 8978 Exhibit 3.24.16-17
Section 21 Form 8941 Exhibit 3.24.16-19

Section 23 Form 3800 (Program 11501)

Note:

Form 1120-H filers are not allowed Investment Credits reported on Form 3468. Elements (7) - (11) instructions added "Do Not Transcribe" .

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) Form 7207 Registration Number 1B(B) <Enter> Enter the Registration number from Line 1b, Column (b).
(3) Form 7207 Credit Transfer Election 1B(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1b, Column (g).
(4) Form 7207 Gross Elective Payment 1B(H) $ <Enter> Enter the amount from Line 1b, Column (h).
(5) Form 7207 Net Elective Payment 1B(I) $ <Enter> Enter the amount from Line 1b, Column (i).
(6) Form 7207 Net GBC 1B(J) $ <Enter> Enter the amount from Line 1b, Column (j).
(7) Form 3468 Registration Number 1D(B) <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(8) Form 3468 Credit Transfer Election 1D(G) $ <Enter>
MINUS (-)
DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(9) Form 3468 Gross Elective Payment 1D(H)$ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(10) Form 3468 Net Elective Payment 1D(I)$ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(11) Form 3468 Net GBC 1D(J) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(12) Form 8835 Registration Number 1F(B) <Enter> Enter the Registration number from Line 1f, Column (b).
(13) Form 8835 Credit Transfer Election 1F(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1f, Column (g).
(14) Form 8835 Net GBC 1F(J) $ <Enter> Enter the amount from Line 1f, Column (j).
(15) Form 7210 Registration Number 1G(B) <Enter> Enter the Registration number from Line 1g, Column (b).
(16) Form 7210 Credit Transfer Election 1G(G) $ <Enter>
MINUS(-)
Enter the amount from Line 1g, Column (g).
(17) Form 7210 Gross Elective Payment 1G(H) $ <Enter> Enter the amount from Line 1g, Column (h).
(18) Form 7210 Net Elective Payment 1G(I) $ <Enter> Enter the amount from Line 1g, Column (i).
(19) Form 7210 Net GBC 1G(J) $ <Enter> Enter the amount from Line 1g, Column (j).

Section 24 Form 3800 (Program 11501)

Note:

Form 1120-H filers are not allowed Investment Credits reported on Form 3468. Elements (2) - (5) instructions added "Do Not Transcribe" .

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) Form 3468 Registration Number 1O(B) <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(3) Form 3468 Credit Gross Elective Payment 1O(H) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(4) Form 3468 Net Elective Payment 1O(I) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(5) Form 3468 Net GBC 1O(J) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(6) Form 8911 Registration Number 1S(B) <Enter> Enter the Registration number from Line 1s, Column (b).
(7) Form 8911 Credit Transfer Election 1S(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1s, Column (g).
(8) Form 8911 Gross Elective Payment 1S(H) $ <Enter> Enter the amount from Line 1s, column (h).
(9) Form 8911 Net Elective Payment 1S(I) $ <Enter> Enter the amount from Line 1s, column (i).
(10) Form 8911 Net GBC 1S(J) $ <Enter> Enter the amount from Line 1s, Column (j).
(11) Form 7213 Registration Number 1U(B) <Enter> Enter the Registration number from Line 1u, Column (b)..
(12) Form 7213 Credit Transfer Election 1U(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1u, Column (g).
(13) Form 7213 Gross Elective Payment 1U(H) $ <Enter> Enter the amount from Line 1u, Column (h).
(14) Form 7213 Net Elective Payment 1U(I) $ <Enter> Enter the amount from Line 1u, Column (i).
(15) Form 7213 Net GBC 1U(J) $ <Enter> Enter the amount from Line 1u, Column (j).
(16) Form 8933 Registration Number 1X(B) <Enter> Enter the Registration number from Line 1x, Column (b).
(17) Form 8933 Credit Transfer Election 1X(G) $ <Enter>
MINUS (-)
Enter the amount from Line 1x, Column (g).
(18) Form 8933 Credit Gross Elective Payment 1X(H) $ <Enter> Enter the amount from Line 1x, Column (h).
(19) Form 8933 Net Elective Payment 1X(I) $ <Enter> Enter the amount from Line 1x, Column (i).
(20) Form 8933 Net GBC 1X(J) $ <Enter> Enter the amount from Line 1x, column (j).

Section 25 Form 3800 (Program 11501)

Note:

Form 1120-H filers are not allowed Investment Credits reported on Form 3468. Elements (6) - (10) instructions added "Do Not Transcribe" .

Elem. No. Form 3800
Section 25
Data Element Name
Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "25" .
(2) Form 8936 Registration Number 1AA(B) <Enter> Enter the Registration number from Line 1aa, Column (b).
(3) Form 8936 Gross Elective Payment 1AA(H) $ <Enter> Enter the amount from Line 1aa, column (h).
(4) Form 8936 Net Elective Payment 1AA(I) $ <Enter> Enter the amount from Line 1aa, column (i).
(5) Form 8936 Net GBC 1AA(J) $ <Enter> Enter the amount from Line 1aa, Column (j).
(6) Form 3468 Registration Number 4A(B) <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(7) Form 3468 Credit Transfer Election 4A(G) $ <Enter> MINUS (-) DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(8) Form 3468 Gross Elective Payment 4A(H) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(9) Form 3468 Net Elective Payment 4A(I) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(10) Form 3468 Net GBC 4A(J) $ <Enter> DO NOT TRANSCRIBE. CREDIT NOT ALLOWED.
(11) Form 8835 Registration Number 4E(B) <Enter> Enter the Registration number from Line 4e, column (b).
(12) Form 8835 Credit Transfer Election 4E(G) $ <Enter>
MINUS (-)
Enter the amount from Line 4e, column (g).
(13) Form 8935 Gross Elective Payment 4E(H)$ <Enter> Enter the amount from Line 4e, column (h).
(14) Form 8935 Net Elective Payment 4E(I)$ <Enter> Enter the amount from Line 4e, column (i).
(15) Form 8835 Net GBC 4E(J) $ <Enter> Enter the amount from Line 4e, column (j).
(16) Form 3800 Part V Indicator IND <Enter> Enter the edited digit to right margin of Page 4, Part III, Line 6.

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 1.
  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)

Note:

Tax Year 2023 and Later

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.
(4) Estimated Tax Credit 27D <Enter> Enter the amount from line 27d.
(5) Form 7004 Credit 27E <Enter> Enter the amount from line 27e.
(7) Credit from Form 2439 27F <Enter> Enter the amount from line 27f.
(8) Elective Payment Election 27I <Enter> Enter the amount from line 27i.
(9) ES Tax Penalty L29 <Enter> Enter the amount from line 29.
(10) Balance Due/Overpayment 30/31 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 30 or line 31 as follows:
  1. Enter the amount from line 30, if present, and press <Enter>.

  2. If there is no entry on line 30, enter the amount from line 31 and press MINUS(-).

(11) Credit to Next Year's Tax 32CT <Enter> Enter the amount from line 32, center.
(12) Tax Preference Code BOT CT <Enter> Enter the edited digit from the bottom center margin of page 1.
(13) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(14) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(15) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(16) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 06 Form 1120-L (Program 11503)

Note:

Tax Year 2022 and Prior

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 amount form line 27.

Note:

Tax year 2020 and prior year's only.

(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 line 28i.

Note:

Tax year 2020 and prior year's only.

(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.

Note:

Tax year 2019 and prior year's only.

(9) ES Tax Penalty L29 <Enter> Enter the amount from line 29.
(10) Balance Due/Overpayment 30/31 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 30 or line 31 as follows:
  1. Enter the amount from line 30, if present, and press <Enter>.

  2. If there is no entry on line 30, enter the amount from line 31 and press MINUS(-).

(11) Credit to Next Year's Tax 32CT <Enter> Enter the amount from line 32, center.
(12) Tax Preference Code BOT CT <Enter> Enter the edited digit from the bottom center margin of page 1.
(13) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(14) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(15) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(16) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

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

Elem. No. Form 1120-L
Pages 1, 3, 8 and 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 25 $ <Enter>
MINUS (−)
Enter the amount from line 27, Page 1.
(3) Corporation Alternative Minimum Tax Amount SCHK 3 <Enter> Enter the amount from Schedule K, Line 3.
(4) F8827-Prior Year Minimum Tax Credit Amount SCHK 5D <Enter> Enter the amount from Schedule K, Line 5d.
(3) Gross Income SCHF 9 $ <Enter> Enter the amount from Schedule F, line 9, Page 3.

Note:

Tax Year 2018 and prior year's only.

(4) Tax-Exempt Interest SCHF9A $ <Enter> Enter the amount from Schedule F, line 13, Page 3.

Note:

Tax Year 2017 and prior year's only.

(5) Is the Corporation a Subsidiary SCHM?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) Corporation Section 59 Prior Year Checkbox CKBX 19A <Enter> Enter the numeric digit from Schedule M, Line 19a.
(10) Corporation Section 59 Current Year Checkbox CKBX 19B <Enter> Enter the numeric digit from Schedule M, Line 19b.
(11) Corporation Section 59 Safe Harbor Current Year Checkbox CKBX 19C <Enter> Enter the numeric digit from Schedule M, Line 19c.
(12) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 1a.
(11) Number of Forms 8865 Attached N?2 <Enter> Enter the number from Schedule N, line 2.
(12) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 3.
(13) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 4a.

Note:

Tax Year 2019 and prior year's only.

(14) Number of Forms 5471 N?4B <Enter> Enter the number from Schedule N, line 4b.
(15) Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 5.
(16) At any Time ... Interest in ... Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 6a.
(17) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from Schedule N, line 6b.
(18) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, Schedule N, line 7a.
(19) Number of Forms 8873 Attached N?7B <Enter> Enter the number from Schedule N, line 7b.
(20) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from Schedule N, line 7c.

Section 09 Form 1120-L (Form 4626) (Programs 11502, 11503 and 11511)

Elem. No. Form 1120
Form 4626
Section 09
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.
(6) Control Group Checkbox A CKBX <Enter> Enter the numeric digit from Question A, Control Group 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>.
(7) FPMNG Checkbox B CKBX <Enter> Enter the numeric digit from Question B, FPMNG 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>.
(8) AFS First Year Amount AFSI 1A(a) $ <Enter> Enter the amount from Part I, Line 1a, Column (a).
(9) AFS Second Year Amount AFSI 1A(b) $ <Enter> Enter the amount from Part I, Line 1a, Column (b).
(10) AFS Third Year Amount AFSI 1A(c) $ <Enter> Enter the amount from Part I, Line 1a, Column (c).
(11) Test Group Entity AFS First Year Amount AFSI 1F(a) $ <Enter> Enter the amount from Part I, Line 1f, Column (a).
(12) Test Group Entity AFS Second Year AFSI 1F(b) $ <Enter> Enter the amount from Part I, Line 1f, Column (b).
(13) Test Group Entity AFS Third Year AFSI 1F(c) $ <Enter> Enter the amount from Part I, Line 1f, Column (c).
(14) AFSI First Year Amount AFSI I5(A) $ <Enter> Enter the amount from Part I, Line 5, Column (a).
(15) AFSI Second Year Amount AFSI I5(B) $ <Enter> Enter the amount from Part I, Line 5, Column (b).
(16) AFSI Third Year Amount AFSI I5(C) $ <Enter> Enter the amount from Part I, Line 5, Column (c).
(17) US Trade First Year Amount LI13(A) $ <Enter> Enter the amount from Part I, Line 13, Column (a).
(18) US Trade Second Year Amount LI13(B) $ <Enter> Enter the amount from Part I, Line 13, Column (b).
(19) US Trade Third Year Amount LI13(C) $ <Enter> Enter the amount from Part I, Line 13, Column (c).
(20) US Trade Three Year Average LI15 $ <Enter> Enter the amount from Part I, Line 15.
(21) AFS Corporation Amount LII1A $ <Enter> Enter the amount from Part II, Line 1a.
(22) AFS Corporation Before Adjustment Amount LII1F $ <Enter> Enter the amount from Part II, Line 1f.
(23) AFSI Net Loss Carryover Amount LII4 $ <Enter> Enter the amount from Part II, Line 4.
(24) Financial Statement Net Operating Loss Amount LII5 $ <Enter> Enter the amount from Part II, Line 5.
(25) Alternative Minimum Foreign Tax Credit Amount LII8 $ <Enter> Enter the amount from Part II, Line 8.
(26) Tentative Minimum Tax Amount LII9 $ <Enter> Enter the amount from Part II, Line 9.
(27) Final Alternative Minimum Tax Amount LII13 $ <Enter> Enter the amount from Part II, Line 13.

Sections 15 and 19 - 25 Form 1120-L (Program 11503)

Section Resource
Section 15 Form 4136 Exhibit 3.24.16-16
Section 19 Form 8978 Exhibit 3.24.16-17
Section 20 Form 965-B Exhibit 3.24.16-18
Section 21 Form 8941 Exhibit 3.24.16-19
Section 22 Form 5884-B Exhibit 3.24.16-20
Section 23 Form 3800 Exhibit 3.24.16-21
Section 24 Form 3800 Exhibit 3.24.16-22
Section 25 Form 3800 Exhibit 3.24.16-23

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:
  1. Enter the amount from line 16 and press <Enter>.

  2. 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 1120-ND (Form 8913) (Program 11505, 11506, 11507)

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

Section 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 1.
  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 11512)

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 L14 <Enter> Enter the amount from line 14.
(3) Estimated Tax Credit 15D <Enter> Enter the amount from line 15d.
(4) Form 7004 Credit 15E <Enter> Enter the amount from line 15e.
(5) Credit by Reciprocal 15F <Enter> Enter the amount from line 15f.
(6) Elective Payment Election 15G $ <Enter> Enter the amount from line 15g.
(7) Other Refundable Credits 15Z <Enter> Enter the amount from line 15z.
(8) ES Tax Penalty L17 <Enter> Enter the amount from line 17.
(9) Balance Due/Overpayment 18/19 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 18 or line 19 as follows:
  1. Enter the amount from line 18 and press <Enter>.

  2. If there is no entry on line 18, enter the amount from line 19 and press MINUS(-).

(12) Credit to Next Year's Tax 20CT <Enter> Enter the amount from line 19, center.
(13) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(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 06 Form 1120-PC (Program 11511)

Note:

Tax Year 2022 and Prior

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.

Note:

Tax year 2020 and prior year's only.

(4) Net 965 Tax Liability 15D <Enter> Enter the amount from line 15d.

Note:

Tax year 2020 and prior year's only.

(5) Estimated Tax Credit 15F <Enter> Enter the amount from line 15f.
(6) Form 7004 Credit 15G <Enter> Enter the amount from line 15g.
(7) Credit by Reciprocal 15H <Enter> Enter the amount from line 15h.
(8) Other Refundable Credits 15I <Enter> Enter the amount from line 14j for TY2006 or line 15i for all other tax years.
(90) Refundable Credits 3800/8827 15J <Enter> Enter the amount from line 15j.

Note:

Tax year 2019 and prior year's only.

(10) ES Tax Penalty L16 <Enter> Enter the amount from line 16.
(11) Balance Due/Overpayment 17/18 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 17 or line 18 as follows:
  1. Enter the amount from line 17 and press <Enter>.

  2. If there is no entry on line 17, enter the amount from line 18 and press MINUS(-).

(12) Credit to Next Year's Tax 19CT <Enter> Enter the amount from line 19, center.
(13) Tax Preference Code BOTMID <Enter> Enter the edited digit from the bottom center margin.
(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-PC (Program 11511)

Elem. No. Form 1120-PC
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 LN1 $ <Enter>
MINUS (−)
Enter the amount from Page 1 line 1.
(3) Corporate Alternative Minimum Tax LN 6 <Enter> Enter the amount from Page 1 line 6.
(4) Form 8827, Credit for Prior Year Minimum Tax - Corporations LN 8D <Enter> Enter the amount from Page 1 line 8d.
(4) Interest Exempt Under Section 103 PG2 3BA $ <Enter> Enter the amount from Page 2 line 3b, Column (a). .
(5) Gross Income L14 $ <Enter> Enter the amount from Page 2 line 14.
(6) Salaries & Wages L16 $ <Enter> Enter the amount from Page 2 line 16.
(7) Schedule H, Line 6, Special Deduction PG6SCHH6 $ <Enter> Enter the amount from Schedule H, Line 6.
(8) Kind of Business Code PG7 ?2 <Enter> Enter the edited digit from the right of Question 2, Schedule I, Page 7.
(9) Is the Corporation a Subsidiary ?4Y/N <Enter> Enter from the "Yes/No" check boxes, Question 4, Schedule I.
(10) Parents Name Control ?4NC <Enter> Enter the edited Name Control from Question 4, Schedule I.
(11) Parents TIN ?4TIN <Enter> Enter the edited TIN from Question 4, Schedule I.
(12) Number of Forms 5472 attached ?6C <Enter> Enter the number from Schedule I, Question 6(c).
(13) Corporation Section 59 Prior Year Checkbox CKBX 20A <Enter> Enter the numeric digit from Schedule I, Line 20a.
(14) Corporation Section 59 Current Year Checkbox CKBX 20B <Enter> Enter the numeric digit from Schedule I, Line 20b.
(15) Corporation Section 59 Safe Harbor Current Year Checkbox CKBX 20C <Enter> Enter the numeric digit from Schedule I, Line 20c.
(16) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(17) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(18) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, line 3, Schedule N.
(19) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, line 4a, Schedule N.

Note:

Tax Year 2019 and prior year's only.

(20) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(21) Did Corp. Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, line 5, Schedule N.
(22) At any Time ... Interest in ... Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(23) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(24) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(25) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b, Schedule N.
(26) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from line 7c, Schedule N.

Sections 15 and 19 - 25 Form 1120-PC (Program 11511)

Section Resource
Section 09 Form 4626 Exhibit 3.24.16-66
Section 15 Form 4136 Exhibit 3.24.16-16
Section 19 Form 8978 Exhibit 3.24.16-17
Section 20 Form 965-B Exhibit 3.24.16-18
Section 21 Form 8941 Exhibit 3.24.16-19
Section 22 Form 5884-B Exhibit 3.24.16-20
Section 23 Form 3800 Exhibit 3.24.16-21
Section 24 Form 3800 Exhibit 3.24.16-22
Section 25 Form 3800 Exhibit 3.24.16-23

Section 01 Form 1120-REIT (Program 11508)

Elem. No. Form 1120-REIT
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 1-8.
(18) Return Processing Code 01RPC <Enter> Enter the edited characters on Page 1, in the right margin next to line 1.
  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) ABLM Code ABLM <Enter> Enter the edited code from the left of boxes A and B.
(22) Filing Exception Code EX CD <Enter> Enter the edited character in the margin to the right of box D.
(23) PBA/NAICS Code/Box H NAICS <Enter> Enter the numbers from box H.

Section 02 Form 1120-REIT (Program 11508)

Exhibit 3.24.16-3.

Section 03 Form 1120-REIT (Program 11508)

Elem. No. Form 1120-REIT
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 04 Form 1120-REIT (Program 11508)

Elem. No. Form 1120-REIT
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) Dividend Income LN1 $ <Enter>
MINUS (−)
Enter the amount from line 1.
(3) Interest Income LN2 $ <Enter>
MINUS (−)
Enter the amount from line 2.
(4) Gross Rents-Real Property LN3 $ <Enter>
MINUS (−)
Enter the amount from line 3.
(5) Other Gross Rents LN4 $ <Enter>
MINUS (−)
Enter the amount from line 4.
(6) Capital Gain Income LN5 $ <Enter>
MINUS (−)
Enter the amount from line 5.
(7) Form 4797 Gain-Loss LN6 $ <Enter>
MINUS (−)
Enter the amount from line 6.
(8) Other Income LN7 $ <Enter>
MINUS (−)
Enter the amount from line 7.
(9) Total Income LN8 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 8.

Section 05 Form 1120-REIT (Program 11508)

Elem. No. Form 1120-REIT
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 LN9 $ <Enter>
MINUS (−)
Enter the amount from line 9.
(3) Salaries and Wages L10 $ <Enter>
MINUS (−)
Enter the amount from line 10.
(4) Repairs L11 $ <Enter>
MINUS (−)
Enter the amount from line 11.
(5) Bad Debts L12 $ <Enter>
MINUS (−)
Enter the amount from line 12.
(6) Rents L13 $ <Enter>
MINUS (−)
Enter the amount from line 13.
(7) Taxes L14 $ <Enter>
MINUS (−)
Enter the amount from line 14.
(8) Interest L15 $ <Enter>
MINUS (−)
Enter the amount from line 15.
(9) Depreciation L16 $ <Enter>
MINUS (−)
Enter the amount from line 16.
(10) Advertising L17 $ <Enter>
MINUS (−)
Enter the amount from line 17.
(11) Energy Efficient Commercial Buildings Deduction L18 $ <Enter>
MINUS (−)
Enter the amount from line 18.
(12) Other Deductions L19 $ <Enter>
MINUS (−)
Enter the amount from line 19.
(13) Total Deductions L20 $ <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 20.
(14) Net Operating Loss Deduction 22A $ <Enter> Enter the amount from line 22a.
(15) Deduction for Dividends Paid 22B $ <Enter> Enter the amount from line 22b.
(16) Section 857 Deduction 22C $ <Enter> Enter the amount from line 22c.

Section 06 Form 1120-REIT (Program 11510)

Note:

Tax Year 2023 and Later

Elem. No. Form 1120-REIT
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 L24 <Enter> Enter the amount from line 23.
(3) Estimated Tax Credit 25D <Enter> Enter the amount from line 25d.
(5) Form 7004 Credit 25E <Enter> Enter the amount from line 25e.
(6) Form 2439 Credit 25F <Enter> Enter the amount from line 25f.
(7) Elective payment Election 25H <Enter> Enter the amount from line 25h.
(8) ES Tax Penalty L26 <Enter> Enter the amount from line 26.
(9) Balance Due/Overpayment 27/28 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 27 or line 28 as follows:
  1. Enter the amount from line 27 and press <Enter>.

  2. If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).

(10) Credit to Next Year's Tax 29CT <Enter> Enter the amount from line 29, center.
(11) Discuss with Preparer Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(12) Preparer's PTIN PTIN <Enter> Enter the preparer's PTIN.
(13) Preparer's EIN PEIN <Enter> Enter the preparer's EIN.
(14) Preparer's Telephone Number TEL# <Enter> Enter the preparer's telephone number.

Section 06 Form 1120-REIT (Program 11508)

Note:

For 2022 and Prior Years

Elem. No. Form 1120-REIT
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 L23 <Enter> Enter the amount from line 23.
(3) Net Tax Liability Paid for Reporting Year L24 <Enter> Enter the amount from line 24.

Note:

Tax year 2020 and prior year's only.

(4) Estimated Tax Credit 25D <Enter> Enter the amount from line 25d.
(5) Form 7004 Credit 25E <Enter> Enter the amount from line 25e.
(6) Form 2439 Credit 25F1 <Enter> Enter the amount from line 25f(1).
(7) Refundable Credits 3800/8827 25G <Enter> Enter the amount from line 25g.

Note:

Tax year 2019 and prior year's only.

(8) Net 965 Tax Liability 25H <Enter> Enter the amount from line 25h.

Note:

Tax year 2020 and prior year's only.

(9) ES Tax Penalty L26 <Enter> Enter the amount from line 26.
(10) Balance Due/Overpayment 27/28 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 27 or line 28 as follows:
  1. Enter the amount from line 27 and press <Enter>.

  2. If there is no entry on line 27, enter the amount from line 28 and press MINUS(-).

(11) Credit to Next Year's Tax 29CT <Enter> Enter the amount from line 29, center.
(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-REIT (Schedule J) (Program 11508)

Elem. No. Form 1120-REIT
Schedule J
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) Controlled Group Code PG3 J1 <Enter> Enter the edited digit from the left of the box on page 3, line 1.
(3) Tax from Part II 2B <Enter> Enter the amount from line 2b.
(4) Tax from Part III 2C <Enter> Enter the amount from line 2c.
(5) Tax from Part IV 2D <Enter> Enter the amount from line 2d.
(6) Tax under Section 857 2E <Enter> Enter the amount from line 2e.
(7) Tax under Section 856(c) (7) 2F <Enter> Enter the amount from line 2f.
(8) Tax imposed under Section 856(g) (5) 2G <Enter> Enter the amount from line 2g.

Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11510)

Note:

Tax Years 2023 and Later

Elem. No. Form 1120-REIT
Schedules J, K and N
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) Alternative Minimum Tax J2G <Enter> Enter the amount edited to the right of line 2g, Schedule J.
(3) Income Tax J2H <Enter> Enter the amount from line 2g, Schedule J.
(4) Foreign Tax Credit J3A <Enter> Enter the amount from line 3a, Schedule J.
(5) Qualified Electrical Vehicle Credit J3B <Enter> Enter the amount from line 3b, Schedule J.
(6) General Business Credit J3C <Enter> Enter the amount from line 3c, Schedule J.
(7) Other Credits J3D <Enter> Enter the amount from line 3d, Schedule J.
(8) Total Credits J3E <Enter> Enter the amount from line 3e, Schedule J.
(9) Personal Holding J5 <Enter> Enter the amount from line 5, Schedule J.
(10) Interest on Deferred Tax Liability J6 <Enter> Enter the amount from line 6, Schedule J.
(11) Section 453A(c) Checkbox 453A(c) CKBX <Enter> Enter a “1” if the Section 453A(c) box is checked.
(12) Section 453(I)(3) Checkbox 453(I)(3) CKBX <Enter> Enter a “1” if the Section 453(I)(3) box is checked.
(13) Recaptured Investment Credit Amount J8 <Enter> Enter the amount from line 8, Schedule J.
(14) Recapture of Low-Income Housing Credit J9 <Enter> Enter the amount from line 9, Schedule J.
(15) Is the REIT a Subsidiary? K3Y/N <Enter> Enter from the "Yes/No" check boxes, question 3, Schedule K.
(16) Parents Name Control K3NC <Enter> Enter the edited Name Control from question 3, Schedule K.
(17) Parents TIN K3TIN <Enter> Enter the edited TIN from question 3, Schedule K.
(18) Foreign Country Code K5B <Enter> Enter the edited alpha Foreign Country Code from the right margin of line 5b, Schedule K.
(19) Number of Forms 5472 attached K5C <Enter> Enter the number from Schedule K, line 5c.
(20) Section 163(j) Checkbox K10Y/N <Enter> Enter from the "Yes/No" check boxes, question 10,.Schedule k, Form 1120-REIT as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If Both boxes are checked.

  4. If Blank, press <Enter>.

(21) Corporation Satisfy One or More K11Y/N <Enter> Enter from the "Yes/No" check boxes, question 11,.Schedule k, Form 1120-REIT as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If Both boxes are checked.

  4. If Blank, press <Enter>.

(22) Qualified Opportunity Fund Certification Checkbox K12Y/N <Enter> Enter the numeric digit from Qualified Opportunity Fund Certification Checkbox, as follows:
  1. Enter "1" - If Yes box is checked.

  2. Enter "2" - If No box is checked.

  3. Enter "3" - If both boxes are checked.

  4. If Blank, press <Enter>.

(23) Qualified Opportunity Fund Amount K12 <Enter> Enter the amount from Schedule K, line 12.
(24) During the Year...Own any Foreign Entities? SCHN?1A <Enter> Enter from the "Yes/No" check boxes, line 1a, Schedule N.
(25) Number of Forms 8865 Attached N?2 <Enter> Enter the number from line 2, Schedule N.
(26) Excluding...Own at Least 10% Interest? N?3 <Enter> Enter from the "Yes/No" check boxes, line 3, Schedule N.
(27) Was Corp... of any Controlled Foreign Corp.? N?4A <Enter> Enter from the "Yes/No" check boxes, line 4a, Schedule N.

Note:

Tax Year 2019 and prior year's only.

(28) Number of Forms 5471 N?4B <Enter> Enter the number from line 4b, Schedule N.
(29) Did Corp Receive a Distribution...Foreign Trust? N?5 <Enter> Enter from the "Yes/No" check boxes, line 5, Schedule N.
(30) At any Time...Interest in...Financial Account N?6A <Enter> Enter from the "Yes/No" check boxes, line 6a, Schedule N.
(31) Foreign Country Code N?6B <Enter> Enter the edited alpha Foreign Country Code from the left of line 6b, Schedule N.
(32) Is Corporation Claiming Extraterritorial Income Exclusion? N?7A <Enter> Enter from the "Yes/No" check boxes, line 7a, Schedule N.
(33) Number of Forms 8873 Attached N?7B <Enter> Enter the number from line 7b, Schedule N.
(34) Enter Total Amount N?7C $ <Enter>
MINUS (−)
Enter the amount from line 7c, Schedule N.

Section 08 Form 1120-REIT (Schedules J, K and N) (Program 11508)

Note:

Tax Years 2022 and Prior

Elem. No. Form 1120-REIT
Schedules J, K and N
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) Alternative Minimum Tax J2G <Enter> Enter the amount edited to the right of line 2g, Schedule J.

Note:

For 2017 and prior year returns, enter the amount from line 2g.

(3) Income Tax J2H <Enter> Enter the amount from line 2g, Schedule J.

Note:

For 2017 and prior year returns, enter the amount from line 2h.

(4) Foreign Tax Credit J3A <Enter> Enter the amount from line 3a, Schedule J.
(5) Qualified Electrical Vehicle Credit J3B <Enter> Enter the amount from line 3b, Schedule J.
(6) General Business Credit J3C <Enter> Enter the amount from line 3c, Schedule J.
(7) Other Credits J3D <Enter> Enter the amount from line 3d, Schedule J.
(8) Total Credits J3E <Enter> Enter the amount from line 3e, Schedule J.
(9) Personal Holding J5 <Enter> Enter the amount from line 5, Schedule J.
(10) Interest on Deferred Tax Liability J6 <Enter> Enter the amount from line 6, Schedule J.
(11) Section 453A(c) Checkbox 453A(c) CKBX <Enter> Enter a “1” if the Section 453A(c) box is checked.
(12) Section 453(I)(3) Checkbox 453(I)(3) CKBX <Enter> Enter a “1” if the Section 453(I)(3) box is checked.
(13) Other Taxes J7 <Enter> Enter the amount from line 7, Schedule J.
(14) Recapture of Low Income Housing Credit J7 ... <Enter> Enter the amount from the dotted portion of line 7, Schedule J.
(15) Is the REIT a Subsidiary?