3.24.22 Employee Plan Returns

Manual Transmittal

December 15, 2017

Purpose

(1) This transmits a revised IRM 3.24.22, ISRP System - Employee Plan Returns.

Material Changes

(1) Changed all dates reflect processing year 2018.

(2) Made editorial changes throughout.

(3) Plain language adopted throughout.

Effect on Other Documents

This supersedes IRM 3.24.22 dated November 29, 2016.

Audience

ISRP Data Transcribers
Wage and Investments

Effective Date

(01-01-2018)

Sean O’Reilly,
Director, Business System Planning
Government Entities and Shared Services
Tax Exempt and Government Entities.

Program Scope and Objectives

  1. IRM 3.24.22, ISRP System - Employee Plan Returns, provides instructions for the transcription and verification of data from the Block Control and Source Documents for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, using the Integrated Submission and Remittance Processing (ISRP) system.

  2. The objective of this IRM is to:

    • Provide clear instructions and processing guidelines for ISRP procedures for processing Form 5330.

  3. Audience - ISRP Employees, Ogden Campus.

  4. Policy Owner - Business Systems Planning (BSP) Director.

Service Level Agreements (SLAs)

  1. The Operating Divisions established National Service Level Agreements (SLA).IRM 3.24.22.2, Service Level Agreements (SLAs), contains specifics on SLAs for activities that employees who use this IRM perform.

Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA contains:

    1. Basic requirements for handling TAS-referred cases.

    2. include specific actions to take on TAS referrals and specific time frames for completing those actions.

  2. Find the TAS SLA at http://tas.web.irs.gov/ and procedures in IRM 13, Taxpayer Advocate Service.

Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA)
  1. The purpose of this SLA is to identify a set of processing and customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities (TE/GE) operating division agree are an acceptable level of service for the term of the agreement.

Operations Assistance Requests (OARs)
  1. The TAS uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer's problem. TAS uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process.

  2. For cases requiring an OAR:

    1. TAS completes Form 12412 and forwards the case to the Operating Division Liaison via Form 3210, Document Transmittal.

    2. The liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion.

  3. Make every effort to expedite completion of OAR cases. Time frames for OAR case completion are on Form 12412.

    1. Employee: If you cannot resolve a taxpayer’s case by the requested time frame or by a negotiated extension date, immediately notify your manager.

    2. Manager/Employee: Work with the Taxpayer Advocate contact listed on Form 12412 to agreed on time frames for follow-up based on the case’s facts and circumstances.

    3. Manager/Employee: Discuss the findings and final case disposition recommendation with the appropriate TAS contact. The TAS contact is responsible for telling the taxpayer of the final decision on the case. However, you may also tell the taxpayer.

    4. Manager/Employee: If you and the TAS contact cannot agree on the case resolution, elevate to your manager. The TAS employee also elevates the disagreement to his/her manager, who discusses it with the appropriate Operating Division manager.

  4. For more information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov/.

Control Documents

  1. Block control documents are a source of transcribed data. Here’s a sample:

    1. Form 813, Document Register.

      Note:

      Form 813 is obsolete, Ogden Service Processing Campus prints and uses locally.

    2. Form 1332, Block and Selection Record.

    3. Form 3893, Re-Entry Document Control.

Source Documents

  1. Data will be transcribed from the Form 5330.

Forms/Program Numbers/Tax Class Doc. Codes

  1. FORMS PROGRAM NUMBERS TAX CLASS DOC. CODES
    5330 72860 (no Remit) 435
    5330 72867 (with Remit) 435

Specific Instructions for Entry of Data

  1. The following instructions are for specific data entries.

Check Digit/Name Control

  1. Enter either the Check Digit or Name Control as follows:

Check Digit
  1. If the EIN is unaltered on a preprinted label, enter the two alpha characters shown to the left of the EIN in the Check Digit (CD) field. You do not need to press the <ENTER> key. If the Check Digit is illegible, enter the Name Control.

  2. The system positions the cursor on the EIN field. Enter the EIN.

  3. If the Check Digit is invalid, the error message CHECK DIGIT ERROR appears. The cursor’s position is on the first digit of the EIN.

    1. Check the Check Digit and EIN fields for errors.

    2. If you entered Check Digit incorrectly, press the <F1> key to position the cursor back on the first position of the Check Digit field. Correct the Check Digit field. If the EIN is correct, press the <ENTER> key.

    3. If you entered the EIN field incorrectly, correct the field using the normal procedures.

    4. If both the Check Digit and EIN fields are correct, press the over-ride <F7> key.

Name Control
  1. In all other cases, press the <ENTER> key for the Check Digit field. The system positions the cursor on the Name Control field.

  2. Enter the four character Name Control indented, underlined or edited in the First Name Line area in the Name Control (NC) field (see IRM 3.24.38, ISRP System - BMF General Instructions, for Name Control determination). You do not need to press the <ENTER> key if you entered four characters.

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

  4. If the Name Control is missing or illegible, enter one period followed by <ENTER>.

    Note:

    Both fields cannot contain entries; however, if you enter both, the system only recognizes the Check Digit.

Name Control Check Against Enhanced-Entity Index File

  1. If you enter a document with a Name Control rather than a Check Digit, the system accesses the Enhanced-Entity Index File (E-EIF) to determine if the account is already on the Master File. This procedure reduces the number of unpostables.

    1. As soon as you enter the EIN field , the system accesses E-EIF. During this time no entries can be made.

    2. When the check completes, the next prompt appears and entry may continue.

    3. If it locates the account, it replaces the Name Control with cent (¢) signs and the Check Digit appears in the Check Digit field on the screen. The EIN/Check Digit/Name Control fields bypass verification.

    4. If it does not locate the account, the Name Control remains on the screen as entered.

Instructions for Entering Address

  1. See IRM 3.24.38, for standard rules and abbreviations.

  2. Instructions for Entering AS, FM, GU, MP, MH, PR, PW and VI Addresses (these are not considered as foreign).

    1. General rules for transcribing entity documents apply.

    2. Ensure ZIP Code is entered.

    3. State field must contain a valid state abbreviation.

      Examples of Valid Non-Foreign Abbreviations

      City State ZIP Code
      SAN JUAN PR 00901
      KINGSHILL VI 00850
      AGANA GU 96910

       

Entry of Money/Numeric Fields

  1. Enter all money fields as DOLLARS and CENTS unless otherwise specified.

  2. If multiple or illegible amounts appear in a field, leave blank (press <ENTER> only).

  3. For any field that has an edited or underlined zero, key a zero (0), then press <ENTER>.

Special Characters

  1. The ISRP system does not allow the input of certain "special characters" . Refer to IRM 3.24.38, for instructions on entering "special characters" .

Telephone Numbers

  1. Key the 10 digit telephone number shown. Enter the Area Code first, if available.

Dates

  1. Enter all dates following the instructions in IRM 3.24.38.

MUST ENTER Fields

  1. Some fields require data entry. These fields are MUST ENTER fields. We indicate these in the Transcription Operation Sheets with stars (******). See IRM 3.24.38, for procedures related to MUST ENTER fields.

Yes/No Boxes

  1. All Yes/No boxes will be entered as follows:

    1. "1" if checked yes.

    2. "2" if checked no.

    3. "3" if "N/A" is present.

    4. If both boxes or no boxes are checked, press <ENTER> only.

Sections Verified

  1. Verify all sections entered.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry

The source document or record for the following table is Form 813 or 1332 for original input documents or Form 3893 for re-entry documents.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the ABC entered in the EOP Dialog box, as described in IRM 3.24.38. You cannot change it.
(2) Block DLN DLN <ENTER> Enter the first 11 digits as shown:
  1. Form 813 from the Block DLN box.

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

  3. Form 3893 from box 2.

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

  2. Form 3893 - from box 3.

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

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

  2. Form 3893 from box 4.

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

  2. Form 3893 - from box 5.

  3. ENTER DOLLARS AND CENTS.

(6) Filling <ENTER>'s:   <ENTER> <ENTER> <ENTER> <ENTER> <ENTER> Enter 5 <ENTER>s.
(7) Source Code SOURCE <ENTER> If the control document is a Form 3893, enter from box 11 as follows:
  1. R = "Reprocessable" box checked.

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

  3. 4 = "SC Reinput" box checked.

  4. None of the boxes checked, consult your supervisor who determines if you need a Source Code.

(8) Year Digit YEAR <ENTER> If the control document is a Form 3893, enter the digit from the box 12 (current or otherwise).
  1. This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .

(9) Filling <ENTER>'s:   <ENTER> Press the <ENTER> key once.
(10) RPS Indicator RPS <ENTER> Enter a" 2" if:
  1. Forms 813, 1332 - "RPS" , is edited or stamped in the upper center margin or "RPS" appears in the header of Form 1332.

  2. Form 3893 – box 13 is checked.

Section 01 FORM 5330

The source document or record for the following table is Form 5330, Section 01.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" always generates. No entry required.
(2) Serial Number SER# <ENTER> Enter the last two digits of the 13 digit DLN from the upper portion of the form.
(3) Check Digit CD <ENTER> Enter the Check Digit if present.
  1. If not present, press <ENTER>.

  2. See IRM 3.24.22.4 , Specific Instructions for Entry of Data, for procedures.

(4) Name Control NC <ENTER> Enter the underlined or edited Name Control from line A. See IRM 3.24.22.4.1, Check Digit/Name Control, , for procedures.
(5) Filer's ID Number TIN <ENTER>
★★★★★★
Enter the TIN from the Filer's ID area in block, B
If an SSN is present, ALWAYS enter a "0" in the TIN type (Element 9)
  1. See standard rules in IRM 3.24.38,

  2. For error message INVALID CHECK DIGIT, see IRM 3.24.22.4.1.

(6) Address Check ADDRESS CHECK? <ENTER> Enter "Y" or "N" as appropriate. See IRM 3.24.38, for procedures.
  1. If a "G" Condition Code or a foreign address is present on the return, enter an "N" always. Entry of the address creates an invalid condition.

  2. For good labels with no changes and a solid black line above and to the left of the entity area, see IRM 3.24.38.

(7) Street Key STREET KEY <ENTER> See IRM 3.24.38, for procedures.
(8) ZIP Key ZIP KEY <ENTER> See IRM 3.24.38, , for procedures.
(9) TIN Type TYPE <ENTER> Enter the edited "0" if present following the TIN.

Note:

Always enter "0" (zero) when an SSN is present.

(10) Plan Number/Box G PL# <ENTER> Enter the 3 numeric digits shown in the Plan Number block, line G.

Note:

If no Plan Number, three zero's, or more than three digits are present "Enter Only" .

(11) Tax Period Ending TAXPR <ENTER> Enter the edited digits in YYMM format from the upper right above block B.
  1. For special instructions, see IRM 3.24.38.

(12) Received Date RDATE <ENTER> Enter received date in MMDDYY format.
  1. Stamped on the face of the return.

  2. Edited on the face of the return.

  3. Printed via a cash register in the upper right corner.

  4. For special instructions, see IRM 3.24.38.

(13) Computer Condition Codes H.... <ENTER> Enter the edited characters from the dotted portion of line H....
(14) Sponsors EIN LNE <ENTER> Enter the 9 digit TIN from block, line E. If more or less than 9 digits press <ENTER> only.
(15) Sponsors Plan Year Ending LNF <ENTER> Enter the Tax Period Ending from block F, Either Edited or as Entered in YYMM format.
  1. For special instructions, see IRM 3.24.38.

(16) Penalty & Interest Code LF C <ENTER> Enter the edited "1" if present to the left of line C.
(17) CAF Indicator RT F <ENTER> Enter the edited digit if present to the right of line F.
(18) Audit Codes LF H <ENTER> Enter the edited digits if present to the left of line H.
(19) Correspondence Code PT1LF ENTER Enter the edited code from the left margin of the "Part 1" title.
(20) Correspondence Received Date PT1LINE <ENTER> Enter the edited date shown on the Part 1 Title line in MMDDYY format.

Note:

If Condition Code "G" is present, end the document after this element.

(21) ERS Action Code BOTLFMAR ENTER Enter the edited code from the bottom left margin of the form.

Section 02 FORM 5330

The source document or record for the following table is Form 5330, Section 02.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "02" always.
(2) Name of Filer NAME <ENTER> Enter the Filers Name from line A or as Edited.
(3) In Care-of-Name C/O NAME <ENTER> Enter any Care-of-Name shown on line A or as Edited.
  1. Do not enter Care-of-Sign (%) if shown.

(4) Foreign Address FGN ADD <ENTER> Enter any foreign address. See IRM 3.24.38, for additional instructions.
(5) Street Address ADDR <ENTER> Enter the street from the address line or as edited.
(6) City CITY <ENTER> Enter the city from line A or as Edited.
  1. Enter Major City Code, if appropriate.

(7) State ST <ENTER> Enter the state code from line A or as Edited.
  1. Do not enter this field if a Major City Code was used.

(8) ZIP Code ZIP <ENTER> Enter the ZIP Code from line A or as Edited.

Section 03 FORM 5330 - PART I

The source document or record for the following table is Form 5330, Section 03 - Part 1.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "03" always.
(2) Payment Received RMT <ENTER> Enter remittence shown on the return edited or green rockered.
(3) Section 4972 Tax LN1 <ENTER> MINUS (−) Enter the amount from line 1.
(4) Section 4973(a)(3) Tax LN2 <ENTER> MINUS (−) Enter the amount from line 2.
(5) Section 4975(a) Tax L3A <ENTER> MINUS (-) Enter the amount from line 3a.
(6) Section 4975(b) Tax L3B <ENTER> MINUS (-) Enter the amount from line 3b.
(7) Section 4976 Tax LN4 <ENTER> MINUS (−) Enter the amount from line 4.
(8) Section 4978 Tax L5A <ENTER> MINUS (−) Enter the amount from line 5a.
(9) Line 5b Check Boxes L5B <ENTER> Enter the check boxes from line 5b as follows:
  1. "1" if the first box is checked.

  2. "2" if the second box is checked

  3. "3" if more than one box is checked.

.
(10) Section 4979A Tax LN6 <ENTER> MINUS (−) Enter the amount from line 6.
(11) Total Section A Taxes LN7 <ENTER> MINUS (-) Enter the amount from line 7.
(12) Section 4971(a) Tax L8A <ENTER> MINUS (−) Enter the amount from line 8a.
(13) Section 4971(b) Tax L8B <ENTER> MINUS (−) Enter the amount from line 8b.
(14) Section 4971(f)1 Tax L9A <ENTER> MINUS (-) Enter the amount from line 9a.
(15) Section 4971(f)2 Tax L9B <ENTER> MINUS (-) Enter the amount from line 9b.
(16) Section 4971(g)2 Tax 10A <ENTER> MINUS (-) Enter the amount from line 10a.
(17) Section 4971(g)3 Tax 10B <ENTER> MINUS (-) Enter the amount from line 10b.
(18) Section 4971(g)4 10C <ENTER> MINUS (-) Enter the amount from line 10c.
(19) Section 4977 Tax L11 <ENTER> MINUS (−) Enter the amount from line 11.
(20) Total Section B Taxes L12 <ENTER> MINUS (-) Enter the amount from line 12.
(21) Section 4979 Tax L13 <ENTER> MINUS (−) Enter the amount from line 13.
(22) Section 4980 Tax L14 <ENTER> MINUS (−) Enter the amount from line 14.
(23) Section 4980F Tax L15 <ENTER> MINUS (−) Enter the amount from line 15.
(24) Section 4965 Tax L16 <ENTER> MINUS (-) Enter the amount from line 16.
(25) Total Tax L17 <ENTER> MINUS (−) Enter the amount from line 17.
(26) Tax Paid with 5558 L18 <ENTER> Enter the amount from line 18.
(27) Tax Due/Refund L19 <ENTER> MINUS (−)
★★★★★★
Enter the amount from line 19.
(28) Preparation Code PREP <ENTER> Enter the edited "1" if present, from the right of the Preparer's SSN or PTIN.
(29) Preparer SSN/PTIN PSSN <ENTER> Enter the Preparer SSN.
(30) Preparer EIN PEIN <ENTER> Enter the Preparer EIN.
(31) Preparer Telephone # TEL# <ENTER> Enter the Preparer Telephone Number.

Section 04 FORM 5330 – SCHEDULES A, B, C

The source document or record for the following table is Form 5330, Section 04 - Schedules A, B, C.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "04" always.
(2) Schedule A Line 3 AL3 <ENTER> MINUS (−) Enter the amount on line 3, Schedule A.
(3) Schedule A Line 8 AL8 <ENTER> MINUS (−) Enter the amount on line 8, Schedule A.
(4) Schedule A Line 10 L10 <ENTER> MINUS (−) Enter the amount on line 10, Schedule A.
(5) Schedule A Line 12 L12 <ENTER> MINUS (−) Enter the amount on line 12, Schedule A.
(6) Schedule B Line 12 Excess Contributions Tax B12 <ENTER> MINUS (−) Enter the amount from line 12, Schedule B.
(7) Schedule C Discrete/ Other Check Boxes CL1BX <ENTER> Enter the check boxes from line 1 Schedule C as follows:
  1. "1" if the first box is checked.

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

  3. "3" if both boxes are checked.

(8) Date of Transaction (i) 2(B)1 <ENTER> Enter the date in MMDDYY format from line 2 column (b) line (i).
  1. For special instructions, see IRM 3.24.38.

(9) Amount Involved (i) 2(D)1 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (i).
(10) Initial Tax (i) 2(E)1 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (i).
(11) Date of Transaction (ii) 2(B)2 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (ii).
  1. For special instructions, see IRM 3.24.38.

(12) Amount Involved (ii) 2(D)2 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (ii).
(13) Initial Tax (ii) 2(E)2 <ENTER> MINUS (−) Enter the amount from line 2, column (e) line (ii).
(14) Date of Transaction (iii) 2(B)3 <ENTER> Enter the date in MMDDYY format from line 2 column (b) line (iii).
  1. For special instructions, see IRM 3.24.38.

.
(15) Amount Involved (iii) 2(D)3 <ENTER> MINUS (−) Enter the amount from line 2, column (d) line (iii).
(16) Initial Tax (iii) 2(E)3 <ENTER> MINUS (−) Enter the amount from line 2, column (e) line (iii).
(17) Date of Transaction (iv) 2(B)4 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (iv).
  1. For special instructions, see IRM 3.24.38.

(18) Amount Involved (iv) 2(D)4 <ENTER> MINUS (−) Enter the amount from line 2, column (d) line (iv).
(19) Initial Tax (iv) 2(E)4 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (iv).
(20) Date of Transaction (v) 2(B)5 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (v).
  1. For special instructions, see IRM 3.24.38.

(21) Amount Involved (v) 2(D)5 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (v).
(22) Initial Tax (v) 2(E)5 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (v).
(23) Date of Transaction (vi) 2(B)6 <ENTER> MINUS (-) Enter the date in MMDDYY format from line 2 column (b), line (vi).
  1. For special instructions, see IRM 3.24.38.

.
(24) Amount Involved (vi) 2(D)6 <ENTER> MINUS (-) Enter the amount from line 2, column (d), line (vi).
(25) Initial Tax (vi) 2(E)6 <ENTER> MINUS (-) Enter the amount from line 2, column (e), line (vi).

Section 05 FORM 5330 – SCHEDULE C Continued

The source document or record for the following table is Form 5330, Section 05 - Schedule C (continued).

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "05" always.
(2) Date of Transaction (vii) 2(B)7 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (vii).
  1. For special instructions, see IRM 3.24.38.

(3) Amount Involved (vii) 2(D)7 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (vii).
(4) Initial Tax (vii) 2(E)7 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (vii).
(5) Date of Transaction (viii) 2(B)8 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (viii).
  1. For special instructions, see IRM 3.24.38.

.
(6) Amount Involved (viii) 2(D)8 <ENTER> MINUS (−) Enter the amount from line 2, column (d) line (viii).
(7) Initial Tax (viii) 2(E)8 <ENTER> MINUS (−) Enter the amount from line 2, column (e) line (viii).
(8) Date of Transaction (ix) 2(B)9 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (ix).
  1. For special instructions, see IRM 3.24.38.

(9) Amount Involved (ix) 2(D)9 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (ix).
(10) Initial Tax (ix) 2(E)9 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (ix).
(11) Date of Transaction (x) 2(B)10 <ENTER> Enter the date in MMDDYY format from line 2 column (b), line (x).
  1. For special instructions, see IRM 3.24.38.

(12) Amount Involved (x) 2(D)10 <ENTER> MINUS (−) Enter the amount from line 2, column (d), line (x).
(13) Initial Tax (x) 2(E)10 <ENTER> MINUS (−) Enter the amount from line 2, column (e), line (x).
(14) Date of Transaction (xi) 2(B)11 <ENTER> MINUS (-) Enter the date in MMDDYY format from line 2 column (b), line (xi).
  1. For special instructions, see IRM 3.24.38.

(15) Amount Involved (xi) 2(D)11 <ENTER> MINUS (-) Enter the amount from line 2, column (d), line (xi).
(16) Initial Tax (xi) 2(E)11 <ENTER> MINUS (-) Enter the amount from line 2, column (e), line (xi).
(17) Date of Transaction (xii) 2(B)12 <ENTER> MINUS (-) Enter the date in MMDDYY format from line 2 column (b), line (xii).
  1. For special instructions, see IRM 3.24.38.

(18) Amount Involved (xii) 2(D)12 <ENTER> MINUS (-) Enter the amount from line 2, column (d), line (xii).
(19) Initial Tax (xii) 2(E)12 <ENTER> MINUS (-) Enter the amount from line 2, column (e), line (xii).
(20) Total Tax CL3 <ENTER> MINUS (−)
★★★★★★
Enter the amount from line 3.
(21) Schedule C line 4, Have you corrected? L4Y/N <ENTER> Enter a "1, 2 or 3" for the Yes/No boxes from line 4. For special instructions see IRM 3.24.22.4.9, Yes/No Boxes.

Section 06 FORM 5330 – SCHEDULE D

The source document or record for the following table is Form 5330, Section 06 - Schedule D.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "06" always.
(2) Schedule D Accumulated Funding Deficiency DL1 <ENTER>MINUS (−) Enter the amount from line 1, Schedule D.
(3) Schedule D Tax Due DL2 <ENTER> MINUS (−) Enter the amount on line 2, Schedule D.

Section 07 FORM 5330 - SCHEDULE

The source document or record for the following table is Form 5330, Section 07 - Schedule E.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "07" always.
(2) Amount of Shortfall 1st Quarter EL1(A) <ENTER>MINUS (-) Enter the amount from line 1 column (a), 1st Quarter.
(3) Amount of Shortfall 2nd Quarter L1(B) <ENTER>MINUS(-) Enter the amount from line 1, column (b) 2nd Quarter.
(4) Amount of Shortfall 3rd Quarter L1(C) <ENTER>MINUS(-) Enter the amount from line 1, column (c), 3rd Quarter.
(5) Amount of Shortfall 4th Quarter L1(D) <ENTER>MINUS(-) Enter the amount from line 1, column (d) 4th Quarter.
(6) Paid Amount 1st Quarter L2(A) <ENTER>MINUS(-) Enter the amount from line 2, column (a), 1st Quarter.
(7) Paid Amount 2nd Quarter L2(B) <ENTER>MINUS(-) Enter the amount from line 2, column (b), 2nd Quarter.
(8) Paid Amount 3rd Quarter L2(C) <ENTER>MINUS(-) Enter the amount from line 2, column (c) 3rd Quarter.
(9) Paid Amount 4th Quarter L2(D) <ENTER>MINUS(-) Enter the amount from line 2, column (d), 4th Quarter.
(10) Net Amount 1st Quarter L3(A) <ENTER>MINUS(-) Enter the amount from line 3, column (a), 1st Quarter.
(11) Net Amount 2nd Quarter L3(B) <ENTER>MINUS(-) Enter the amount from line 3, column (b), 2nd Quarter.
(12) Net Amount 3rd Quarter L3(C) <ENTER>MINUS(-) Enter the amount from line 3, column (c), 3rd Quarter.
(13) Net Amount 4th Quarter L3(D) <ENTER>MINUS(-) Enter the amount from line 4, column (d), 4th Quarter.
(14) Net Amount Total 3(E)TOT <ENTER>MINUS(-) Enter the amount from line 3, column (e) Total.
(15) Tax on Failure to Pay Liquidity Shortfall L4 <ENTER>MINUS(-) Enter the amount from line 4.

Section 08 FORM 5330 - SCHEDULE F

The source document or record for the following table is Form 5330, Section 08 - Schedule F.

3.24.22 - 9 SECTION 08
Source Document or Record: FORM 5330–- SCHEDULE F
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "08" always.
(2) Schedule F 4971(g)(3) Tax F1C <ENTER> Enter the amount from line 1c.
(3) Schedule F 4971(g)(4) Tax F2D <ENTER> MINUS (−) Enter the amount from line 2d.

Section 09 FORM 5330- SCHEDULE G

The source document or record for the following table is Form 5330, Section 09- Schedule G.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "09" always.
(2) Year when Benefits Paid GL2 <ENTER> MINUS (−) Enter the year as shown on line 2, Schedule G.
(3) Excess Fringe Benefit Amount GL3 <ENTER> MINUS (−) Enter the amount from line 3.
(4) Tax Amount GL4 <ENTER> MINUS (-) Enter the amount from line 4.

Section 10 FORM 5330 – SCHEDULE H

The source document or record for the following table is Form 5330, Section 10 - Schedule H.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "10" always.
(2) Excess Contribution HL1 <ENTER> MINUS (−) Enter the amount from line 1, Schedule H.
(3) Tax Amount HL2 <ENTER> MINUS (−) Enter the amount from line 2, Schedule H.

Section 11 FORM 5330 – SCHEDULE I

The source document or record for the following table is Form 5330, Section 11 - Schedule I.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "11" always.
(2) Schedule I Reversion Date IL1 <ENTER> Enter the date in MMDDYY format from line 1.
  1. See IRM 3.24.38, for special instructions.

.
(3) Schedule I Reversion Amount L2A <ENTER> MINUS (−) Enter the amount from line 2a.
(4) Schedule I Tax Percentage 2B% <ENTER> Enter the first two digits shown from line 2b.
  1. If more than 2 digits, ignore the rest

.
(5) Schedule I Tax Amount IL3 <ENTER> MINUS (−) Enter the amount from line 3.

Section 12 FORM 5330 – SCHEDULE J

The source document or record for the following table is Form 5330, Section 12 - Schedule J.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "12" always.
(2) Number of Applicable Individuals JL1 <ENTER> Enter the number from line 1.
(3) Effective Date of Amendment JL2 <ENTER> Enter the date in MMDDYY format from line 2.
  1. See IRM 3.24.38, for special instructions.

(4) Number of Days JL3 <ENTER> Enter the number from line 3.
(5) Total Number of Failures JL4 <ENTER> Enter the number from line 4.
(6) Multiply by $100 (4980F Tax) JL5 <ENTER>MINUS(-) Enter the amount from line 5.

Section 13 FORM 5330 – SCHEDULE K

The source document or record for the following table is Form 5330, Section 13 - Schedule K.

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> <ENTER> if already present on the screen; otherwise enter "13" always.
(2) Prohibited Tax Shelter Transactions KL1 <ENTER>MINUS (-) Enter the amount from line 1.
(3) Tax Amount KL2 <ENTER>MINUS(-) Enter the amount from line 2.