3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns

Manual Transmittal

December 06, 2016

Purpose

(1) This transmits a complete revision to IRM 3.24.26, Integrated Submission and Remittance Processing (ISRP) System, Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns.

Material Changes

(1) Editorial changes throughout the IRM.

(2) All dates changed to reflect processing year 01/01/2017.

(3) The following IPU submitted in PY 2016 was incorporated into the IRM.

  • IPU 16U0117 issued 01-15-2016 Exhibit 3.24.26-26 - Form 8703, Section 01, Elements 4, 5, 11, and 19 through 28 correcting field element names.

  • IPU 16U0117 issued 01-15-2016 Exhibit 3.24.26-28 - Form 8703, Section 03, Elements 4, 5, 6 and 8 correcting field element names.

Effect on Other Documents

This supersedes IRM 3.24.26 dated January 1, 2016.
This IRM also incorporates the following IRM Procedural Updates (IPU): 16U0117

Audience

Wage and Investment (W&I) Operating Division
Integrated Submission and Remittance Processing (ISRP) Data Transcribers

Effective Date

(01-01-2017)

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

Service Level Agreements (SLAs)

  1. National Service Level Agreements (SLAs) are in place between Operating Divisions. This section contains specifics on SLAs for specific activities.

Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS referrals, taking specific case actions and following specific time frames.

  2. You can find the SLA at http://www.irs.gov/pub/foia/ig/tas/sla_tas_tege_2009-05-29.pdf and procedures in IRM 13, Taxpayer Advocate Service.

Operations Assistance Requests (OARs)
  1. 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 utilizes Form 12412, Operations Assistance Request, to initiate the OAR process.

  2. In cases requiring an OAR, TAS completes the form and forwards the case to the Operating Division Liaison via Form 3210. The Operating Division Liaison:

    1. Reviews the case.

    2. Assigns it to the appropriate area.

    3. Monitors the case through its conclusion.

  3. The Operating Divisions and Functions acknowledges receipt and provide the name and phone number of the assigned IRS employee. within one (1) workday of receipt of the OAR involving a case, Criteria 1 - 4. The Operating Divisions and Functions provides a relief/no relief decision within three (3) workdays of acknowledging receipt of an OAR. The decision is sent in writing, via fax, or hand delivered to the TAS case advocate.

  4. The Operating Divisions and Functions acknowledge receipt and provide the name and phone number of the assigned IRS employee within three (3) workdays of receipt of the OAR involving a systemic or procedural Criteria 5 - 7. The TAS employee negotiates a reasonable time frame with the IRS employee to resolve the case.

  5. Make every effort to expedite completion of OAR cases. Form 12412 indicates the time frames for the assigned area to complete the case.

    1. Assigned employee: If unable to resolve the a taxpayer's case by the requested time frame or by a negotiated extension date, immediately notify your manager.

    2. Assigned employee/manager: Work with the Taxpayer Advocate contact listed on Form 12412 to arrive at agreed upon time frames for follow-up based on the facts and circumstances of the particular case.

    3. Assigned employee/manager: Discuss your findings and recommendations on the final disposition of the case with the appropriate TAS contact. The TAS contact communicates the final decision on the case to the taxpayer. This doesn’t prohibit you from also telling the taxpayer.

    4. Assigned employee/manager: If the TAS contact and you can’t agree how to resolve the taxpayer's problem, the TAS employee elevates this disagreement to his or her manager who will discuss it with the appropriate Operating Division manager. You also need to elevate any disagreement to your manager.

  6. For more detailed information, please refer to: IRM 13 and http://www.irs.gov/pub/tas/sla_tas_tege_2009-05-29.pdf

  7. Assigned employee: Upon case resolution, complete section VI of Form 12412, Operations Assistance Request, and return it to the TAS Case Advocate assigned to the case. Return the Form 12412 within three (3) workdays of the date you complete all actions and the transactions post.

Introduction

  1. This section gives instructions for entering and verifying data from control documents and Tax Exempt Bond returns, Form 8038, Form 8038-B, Form 8038-CP, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328 and Form 8703 using the Integrated Submission and Remittance Processing (ISRP) system.

Control Documents

  1. This is a list of block control documents you transcribe from:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control

Source Documents

  1. This is a list of the forms you transcribe from:

    1. Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues

    2. Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

    3. Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

    4. Form 8038-G, Information Return for Tax-Exempt Governmental Obligations

    5. Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales

    6. Form 8038-T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate

    7. Form 8038-TC, Information Return for Tax Credit Bonds

    8. Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap

    9. Form 8703, Annual Certification of a Residential Rental Project

Forms/Program Numbers/Tax Class Doc. Codes

  1. Refer to the table below for applicable codes.

    FORMS PROGRAM NUMBERS TAX CLASS /
    DOC. CODES
    8038 13200 361
    8038-B 13211 385
    8038-G 13201 362
    8038-CP 13210 388
    8038-GC 13202 372
    8038-T 13203 374
    8038-TC 13212 386
    8328 13204 375
    8703 13250 301

MUST ENTER Fields

  1. Some fields require data entry. We refer to these as "MUST ENTER" fields. We indicate these in the Transcription Operation Sheets using stars (★★★★★★). See IRM 3.24.38 for procedures related to MUST ENTER fields.

Entry of Data

  1. IRM 3.24.26.3 gives instructions for entering data.

Systemically Required Sections

  1. Enter and verify Section 01 in all cases.

  2. Form 8038 - Section 02, Section 03, and Section 04 -enter and verify, if present.

  3. Form 8038-G - Section 05 and Section 06 - enter and verify, if present.

  4. Form 8038-GC - Section 07 -enter and verify, if present.

  5. Form 8038-T - Section 03 - enter and verify, if present.

  6. Form 8328 - Section 08 - enter and verify, if present.

  7. Form 8038-CP - Section 02 - enter and verify, if present.

  8. Form 8038-B - Section 10 and Section 11 - enter and verify, if present.

  9. Form 8038-TC - Section 02, Section 03 and Section 04 - enter and verify, if present.

  10. Form 8703 - Section 02 and Section 03 - enter and verify, if present.

Check Digit

  1. The Check Digit field doesn’t apply to the Form 8038 series. Press >ENTER< to by-pass this field.

Name Control

  1. The system skips the Check Digit field and positions the cursor on the Name Control field.

  2. Enter the underlined or edited four character Name Control in the First Name Line area in the Name Control (NC) field (see IRM 3.24.38 for Name Control Determination). You don’t have to press >ENTER< if four characters are entered.

  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<.

Enhanced Entity Index File

  1. The entity check for all bonds is not valid. The address (including the ZIP code) is transcribed and you must enter the complete address. This applies to pre-printed labels or hand written documents.

  2. For Form 8038-CP, you must enter the complete address in Part I and Part II. If the word "same" is present in Part II, enter the complete name and address from Part I.

  3. For Form 8703, enter the complete name and address for both the "Operator" and "Owner" of the project located in Part I. If the word "same" is present on either the "Owner of the project" line or the "Operator of the project" line, enter the operator/owner of the project name and address on their respective lines.

  4. If two addresses are present, enter the address underlined as the Street Address, City, State and ZIP Code. If an address is not underlined, see IRM 3.24.38.4.4.14.8 Street Address.

  5. Enter the Major City Code if the city is in a designated district. For Major City Codes, See IRM 3.24.38, Exhibit 3.24.38-3

Money Amounts

  1. Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-TC, and Form 8328:

    • All fields will be DOLLARS ONLY.

    • A space and a dollar sign following the prompt (i.e. LN2 $) specifies that the field is a dollars only field.

  2. Forms 8038-T: most money fields will be entered as DOLLARS ONLY except for Section 03, Element (17), Total Payment, which is entered as dollars and cents.

    • A space and a dollar sign following the prompt (i.e. LN2 $) specifies that the field is a dollars only field.

    • The prompt (i.e. L23) specifies the field is dollars and cents.

  3. Form 8038-CP: all money fields will be dollars and cents. The prompt (i.e. L22) specifies the field is dollars and cents.

ISRP Transcription Operation Sheets

  1. The following exhibits show specific data entry procedures.

Block Header Data Entry

3.24.26 - 1 Block Header Data Entry
Source Document or Record: Form 1332 for Original Input Documents
Form 3893 for Re-entry Documents
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) SC Block Control ABC The screen displays the ABC that was entered in the Entry Operator (EOP) Dialog box, as described in IRM 3.24.38.3.1.2. It can’t be changed.
(2) Block DLN DLN >ENTER< Enter the first 11 digits as shown:
(a) Form 813 - from the Block DLN box.
(b) Form 1332 - from the Document Locator No. box.
(c) Form 3893 - from box 2.
(d) The EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH >ENTER< Enter the batch number as follows:
(a) Forms 813, 1332 - from the Batch Control Number box.
(b) Form 3893 - from box 3.
(c) If not present, secure the number from the batch transmittal sheet.
(4) Document Count COUNT >ENTER< Enter the document count as follows:
(a) Forms 813, 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 - from box 4.
(5) Pre-journalized Credit Amount CR >ENTER< Enter the amount shown:
(a) Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total " .
(a) Form 3893 - from box 5.
(b) ENTER DOLLARS AND CENTS.
(6) Filling >ENTER< >ENTER< >ENTER< >ENTER< >ENTER< >ENTER< Press >ENTER< 5 times.
(7) Source Code SOURCE >ENTER< If the control document is a Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
(d) None of the boxes checked, consult your supervisor who will determine if a source code is required.
(8) Year Digit YEAR >ENTER< If the control document is a Form 3893, enter the digit from box 12 (current or otherwise).
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4"
(9) Filling >ENTER< >ENTER< Enter a >ENTER< only.
(10) RPS Indicator RPS >ENTER< Enter a "2" if:
Forms 813, 1332 - RPS, is edited or stamped in the upper center margin, or "RRPS" appears in the header of Form 1332.
Form 3893 - box 13 is checked.

Section 01 Form 8038 (Program 13200)

3.24.26 - 2 SECTION 01
Source Document or Record: Form 8038
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number was generated by the system (see IRM 3.24.38.3.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press >ENTER< only.
(4) Name Control NC >ENTER< Enter the name control.
(5) E. I. Number EIN >ENTER< Enter the EIN from line 2.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Report Number LN5 >ENTER< Enter the number from line 5.
(10) Issuer's Name NAME >ENTER< Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(11) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(12) In Care of Name Line C/O NAME >ENTER< Enter the "In-Care-Of" name if shown. Downstream processing will generate the "%" sign.
(13) Foreign Address FGN ADD >ENTER< Enter any foreign address (see IRM 3.24.38, for additional instructions). This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(14) Street Address ADD >ENTER< Enter the street address from the address line (see IRM 3.24.38 for specific instructions).
(15) City CITY >ENTER< Enter the city name from the city line.
a) Enter Major City Code, if appropriate. See IRM 3.24.38.
(16) State ST >ENTER< Enter the standard state abbreviation from the city/state line (see IRM 3.24.38).
(17) ZIP Code ZIP >ENTER< Enter the ZIP code.
(18) Date of Issue LN7 >ENTER< Enter date in MMDDYY format from line 7.
If more than one date is present enter the earliest date.
(19) Name of Issue LN8 >ENTER< Enter the name from line 8.
Enter only the alpha/numeric, (-) hyphen, (&) and.
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line entries.
Ignore any overflow information.
(20) CUSIP Number LN9 >ENTER< Enter the alpha/numeric data from line 9 as shown.
Enter "None" if present.
(21) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return (see IRM 3.24.38 for specific instructions).
(22) Condition Codes CC >ENTER< Enter the edited code(s) from the dotted portion of line 11a.
(23) Correspondence Received Date CODATE >ENTER< Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section (see IRM 3.24.38 for specific instructions).
(24) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(25) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 02 Form 8038 (Program 13200)

3.24.26 - 3 SECTION 02
Source Document or Record: Form 8038
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) Line 11a Amount 11A $ >ENTER< Enter the amount from line 11a.
(3) Line 11b Amount 11B $ >ENTER< Enter the amount from line 11b.
(4) Line 11c Amount 11C $ >ENTER< Enter the amount from line 11c.
(5) Line 11d Amount 11D $ >ENTER< Enter the amount from line 11d.
(6) Line 11e Amount 11E $ >ENTER<
******
Enter the amount from line 11e.
(7) Line 11f Amount 11F $ >ENTER< Enter the amount from line 11f.
(8) Line 11g Amount 11G $ >ENTER< Enter the amount from line 11g.
(9) Line 11h Amount 11H $ >ENTER< Enter the amount from line 11h.
(10) Line 11i Amount 11I $ >ENTER< Enter the amount from line 11i.
(11) Line 11j Amount 11J $ >ENTER<
******
Enter the amount from line 11j.
(12) Line 11k Amount 11K $ >ENTER< Enter the amount from line 11k.
(13) Line 11l Amount 11L $ >ENTER< Enter the amount from line 11l.
(14) Line 11m Amount 11M $ >ENTER< Enter the amount from line 11m.
(15) Line 11n Amount 11N $ >ENTER< Enter the amount from line 11n.
(16) Line 11o Amount 11O $ >ENTER<
******
Enter the amount from line 11o.
(17) Line 11p Amount 11P $ >ENTER< Enter the amount from line 11p.
(18) Line 11q Amount 11Q $ >ENTER< Enter the amount from line 11q.
(19) Line 11x Amount 11X $ >ENTER< Enter the amount from line 11x.
Note: 11x is a write in.
(20) Line 11y Amount 11Y $ >ENTER< Enter the amount from line 11y.
Note: 11y is a write in.
(21) Line 11z Amount 11Z $ >ENTER<
******
Enter the amount from line 11z.
Note: 11z is a write in.
(22) Line 12a Amount 12A $ >ENTER< Enter the amount from line 12a.
(23) Line 12b Amount 12B $ >ENTER< Enter the amount from line 12b.
Line 12c Amount 12C $ >ENTER< If an amount is present on line 12c, enter the amount from line 12c into Section 09, element No. (1)
Line 12d Amount 12D $ >ENTER< If an amount is present on line 12d, enter the amount from line 12d into Section 09 element No. (2)
(24) Line 13 Amount L13 $ >ENTER< Enter the amount from line 13.
(25) Line 14 Amount L14 $ >ENTER< Enter the amount from line 14.
(26) Line 15 Amount L15 $ >ENTER<
******
Enter the amount from line 15.
(27) Line 16 Amount L16 $ >ENTER< Enter the amount from line 16.
(28) Line 17 Amount L17 $ >ENTER< Enter the amount from line 17.
(29) Line 18 Amount L18 $ >ENTER< Enter the amount from line 18.
(30) Line 19 Amount L19 $ >ENTER< Enter the amount from line 19.
(31) Line 20a Amount 20A $ >ENTER<
******
Enter the amount from line 20a.
(32) Line 20b Amount 20B $ >ENTER< Enter the amount from line 20b.
(33) Line 20c Amount 20C $ >ENTER< Enter the amount from line 20c.
Line 20d Amount 20D $ >ENTER< If an amount is present on line 20d, enter the amount from line 20d in Section 09 element No. (3).
Line 20e Amount 20E $ >ENTER< If an amount is present on line 20e, enter the amount from line 20e in Section 09 element No. (4).
Line 20f Amount 20F $ >ENTER< If an amount is present on line 20f, enter the amount from line 20f in Section 09 element No. (5).
(34) Line 20x Amount 20X $ >ENTER< Enter the amount from line 20x.
Note: 20x is a write in.
(35) Line 20y Amount 20Y $ >ENTER< Enter the amount from line 20y.
Note: 20y is a write in.
(36) Line 20z Amount 20Z $ >ENTER<
******
Enter the amount from line 20z.
Note: 20z is a write in.

Section 03 Form 8038 (Program 13200)

3.24.26 - 4 SECTION 03
Source Document or Record: Form 8038
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) Final Maturity Date 21A >ENTER< Enter the date in MMDDYY format from line 21(a).
(3) Issue Price 21B $ >ENTER< Enter the amount from line 21(b).
(4) Stated Redemption Price at Maturity 21C $ >ENTER< Enter the amount from line 21(c).
(5) Weighted Average 21D >ENTER< Enter the number of years from line 21(d).
If a decimal amount ( . ) or a partial year is entered (i.e., 15.2 or 1/2), enter the digits to the left of the decimal (.) and omit digits to the right of the decimal (.). Omit partial year (1/2).
(6) Yield 21E >ENTER< Enter the entire edited yield amount from line 21(e). If a decimal amount ( . ) is entered (i.e., 15.2 or 00235.00), enter the digits to the left of the decimal and omit digits to the right of the decimal ( . ).
(7) Proceeds Used for Accrued Interest 22 $ >ENTER< Enter the amount from line 22.
(8) Issue Price of Entire Issue 23 $ >ENTER< Enter the amount from line 23.
(9) Proceeds Used for Bond Issuance 24 $ >ENTER< Enter the amount from line 24.
(10) Proceeds Used for Credit 25 $ >ENTER< Enter the amount from line 25.
(11) Proceeds Allocated Reserve/
Replacement
26 $ >ENTER< Enter the amount from line 26.
(12) Proceeds Used to Refund Prior Issue 27 $ >ENTER< Enter the amount from line 27.
(13) Proceeds Used to Advance Refund 28 $ >ENTER< Enter the amount from line 28.
(14) Add Lines 24 through 28 29 $ >ENTER< Enter the amount from line 29.
(15) Non-refunding Proceeds 30 $ >ENTER<
MINUS (-)
Enter the amount from line 30.
(16) Land 31A $ >ENTER< Enter the amount from line 31a.
(17) Buildings and Structures 31B $ >ENTER< Enter the amount from line 31b.
(18) Equipment Recovery Period< 5 years 31C $ >ENTER< Enter the amount from line 31c.
(19) Equipment Recovery Period > 5 years 31D $ >ENTER< Enter the amount from line 31d.
(20) Other 31E $ >ENTER< Enter the amount from line 31e.
(21) NAICS Code 32a 32A >ENTER< Enter the code from line 32a.
(22) NAICS 32a Amount 32A $ >ENTER< Enter the amount from line 32a.
(23) NAICS Code 32b 32B >ENTER< Enter the code from line 32b.
(24) NAICS 32b Amount 32B $ >ENTER< Enter the amount from line 32b.
(25) NAICS Code 32c 32C >ENTER< Enter the code from line 32c.
(26) NAICS 32c Amount 32C $ >ENTER< Enter the amount from line 32c.
(27) NAICS Code 32d 32D >ENTER< Enter the code from line 32d.
(28) NAICS 32d Amount 32D $ >ENTER< Enter the amount from line 32d.
(29) Remaining Weighted Average/
Currently Refunded
L33 >ENTER< Enter the edited number of years from line 33.
(30) Remaining Weighted Average/
Advance Refunded
L34 >ENTER< Enter the number of years from line 34.
(31) Last Date Bonds Will be Called L35 >ENTER< Enter the date in MMDDYY format from line 35.
(32) Date Bonds were Issued L36 >ENTER< Enter the date in MMDDYY format from line 36.

Section 04 Form 8038 (Program 13200)

3.24.26 - 5 SECTION 04
Source Document or Record: Form 8038
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) Name of Governmental Units L37 >ENTER< Enter the name from line 37.
Enter only the alpha/numeric, hyphen (-), and (&).
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(3) If You Have Designated 38CKBX >ENTER< Enter a "1" if the box is checked on line 38.
(4) If You Have Elected 39CKBX >ENTER< Enter a "1" if the box is checked on line 39.
(5) If You Have Identified 40ACKBX >ENTER< Enter a "1" if the box is checked on line 40a.
(6) Hedge is super-integrated 41CKBX >ENTER< Enter a "1" if the box is checked on line 41.
(7) Gross Proceeds 42A $ >ENTER< Enter the amount from line 42a.
(8) Final Maturity Date 42B >ENTER< Enter the date in MMDDYY format from line 42b.
(9) Issuer Established Procedures Non-Qualified 43CKBX >ENTER< Enter a "1" if the box is checked on line 43.
(10) Issuer Established Procedures to Monitor 44CKBX >ENTER< Enter a "1" if the box is checked on line 44.
(11) Proceeds to Reimburse Issuer 45A $ >ENTER< Enter the amount from line 45a.
(12) Date Official Intent was Adopted 45B >ENTER< Enter the date in MMDDYY format from line 45b.
(13) If the Issue is Compromised 46CKBX >ENTER< Enter a "1" if the box is check on line 46.
(14) Name of Primary Private User 46NAME >ENTER< Enter the name from line 46 Name.
Enter only the alpha/numeric, hyphen (-), and (&).
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(15) EIN of Primary Private User 46EIN >ENTER< Enter the EIN from line 46 EIN.
(16) Amount of State Volume Cap Allocated L47 $ >ENTER< Enter the amount from line 47.
(17) Amount of Issue Subject L48 $ >ENTER< Enter the amount from line 48.
(18) Amount of Issue Not Subject L49 $ >ENTER< Enter the amount from line 49.
(19) Amount of Bonds Governmentally Owned 49A $ >ENTER< Enter the amount from line 49a.
(20) Carryforward Election Amount 49B $ >ENTER< Enter the amount from line 49b.
(21) Transitional Rules Amount 49C $ >ENTER< Enter the amount from line 49c.
(22) Exception Amount 49D $ >ENTER< Enter the amount from line 49d.
(23) Qualified Veterans Bond Amount 50A $ >ENTER< Enter the amount from line 50a.
(24) State Limit 50B $ >ENTER< Enter the amount from line 50b.
(25) Amount of Section 1394(f) 51A $ >ENTER< Enter the amount from line 51a.
(26) Name of Empowerment Zone 51B >ENTER< Enter the name from line 51b. Enter only the alpha/numeric, hyphen (-) hyphen, and (&).
For additional instructions see IRM 3.24.38.4.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(27) Amount of Section 142(k)(5) L52 $ >ENTER< Enter the amount from line 52.
(28) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(29) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(30) Preparer PTIN PTIN >ENTER< Enter the preparer’s PTIN.
(31) Preparer EIN PEIN >ENTER< Enter the preparer’s EIN.
(32) Preparer Telephone PTEL# >ENTER< Enter the preparer’s telephone number.

Section 09 Form 8038 (Program 13200)

3.24.26 - 6 SECTION 09
Source Document or Record: Form 8038
Elem. No. Data element Name Prompt Fld. Term. Instructions
(1) Line 12c Amount 12C $ >ENTER< Enter the edited amount from line 12c.
(2) Line 12d Amount 12D $ >ENTER< Enter the edited amount from line 12d.
(3) Line 20d Amount 20D $ >ENTER< Enter the edited amount from line 20d.
(4) Line 20e Amount 20E $ >ENTER< Enter the edited amount from line 20e.
(5) Line 20f Amount 20F $ >ENTER< Enter the edited amount from line 20f.

Section 01 Form 8038-G (Program 13201)

3.24.26 - 7 SECTION 01
Source Document or Record: Form 8038-G
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(3a) Name Control NC >ENTER< Enter the name control.
(4) E.I. Number EIN >ENTER< Enter the E.I. Number from line 2 (see standard rules in IRM 3.24.38).
(5) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(6) Street Key STREET KEY >ENTER< See IRM 3.24.38. for procedures.
(7) ZIP Key ZIP KEY >ENTER< See IRM 3.24.38 for procedures.
(8) Report Number LN5 >ENTER< Enter the number from line 5.
(9) Issuer's Name NAME >ENTER< Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(10) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(11) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name, if present.
(12) Foreign Address FGN ADD >ENTER< Enter any foreign address (see IRM 3.24.38, for additional instructions).
This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(13) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-G.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(14) City CITY >ENTER< Enter the city from the address area.
Enter Major City Code, if appropriate (see IRM 3.24.38).
(15) State ST >ENTER< Enter the standard state abbreviations.
Press >ENTER< only if Major City Code was entered (see IRM 3.24.38).
(16) ZIP Code ZIP >ENTER< Enter the ZIP code as shown.
(17) Date of Issue LN7 >ENTER< Enter the date in MMDDYY format from line 7.
If more than one date is present enter the earliest date.
(18) Name of Issue LN8 >ENTER< Enter the name from line 8.
Enter only the alpha/numeric, hyphen (-), and (&).
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(19) CUSIP Number LN9 >ENTER< Enter the alpha/numeric data from line 9 as shown.
Enter "None" if present.
(20) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for specific instructions.
(21) Condition Codes CC >ENTER< Enter the edited code(s) from the dotted portion of line 11.
(22) Correspondence Received Date CODATE >ENTER< Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format.
For specific instructions, see IRM 3.24.38.
(23) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(24) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 05 Form 8038-G (Program 13201)

3.24.26 - 8 SECTION 05
Source Document or Record: Form 8038-G
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen, otherwise enter "05" .
(2) In Care of Telephone LN3 >ENTER< Press >ENTER< only.
(3) Name of Officer LN 10A Name >ENTER< enter the name from Part 1, line 10a
(4) Officer's Telephone LN 10b TEL >ENTER< enter the telephone number from Part 1, line 10b
(5) Line 11 Amount L11 $ >ENTER< Enter the amount from line 11.
(6) Line 12 Amount L12 $ >ENTER< Enter the amount from line 12.
(7) Line 13 Amount L13 $ >ENTER< Enter the amount from line 13.
(8) Line 14 Amount L14 $ >ENTER< Enter the amount from line 14.
(9) Line 15 Amount L15 $ >ENTER< Enter the amount from line 15.
(10) Line 16 Amount L16 $ >ENTER< Enter the amount from line 16.
(11) Line 17 Amount L17 $ >ENTER< Enter the amount from line 17.
(12) Line 18 Amount L18 $ >ENTER< Enter the amount from line 18.
(13) Line 18x Amount 18X $ >ENTER< Enter the amount from line 18x.

Note:

18x is a write in entry.

(14) Line 18y Amount 18Y $ >ENTER< Enter the amount from line 18y.

Note:

18y is a write in entry.

(15) Line 18z Amount 18Z $ >ENTER< Enter the amount from line 18z.

Note:

18z is a write in entry.

(16) If Obligations are (TANs/RANs/BANs) 19CKBX >ENTER< Enter a "1" if the first box is checked.
Enter a "2" if the second box is checked.
Enter a "3" if both boxes are checked.
(17) Obligation Lease or Installment Box 20CKBX >ENTER< Enter a "1" if the box is checked on line 20.
(18) Maturity Date 21A >ENTER< Enter the date in MMDDYY format from line 21(a).
(19) Entire Issue Price 21B $ >ENTER< Enter the amount from line 21(b).
(20) Stated Redemption Price 21C $ >ENTER< Enter the amount from line 21(c).
(21) Weighted Average Years 21D >ENTER< Enter the years from line 21(d).
If a decimal amount "(.)" or partial year "(1/2)" is entered (i.e., 15.2 or 1/2), enter the digits to the left of the decimal (.) and omit the digits to the right of the decimal (.).
Omit partial year (1/2).
(22) Yield Percent 21E >ENTER< Enter the edited yield amount from line 21(e). If a decimal amount ( . ) is entered (i.e., 15.2 or 00235.00), enter the digits to the left of the decimal and omit digits to the right of the decimal ( . ).
(23) Proceeds Used for Accrued Interest L22 $ >ENTER< Enter the amount from line 22.
(24) Issue Price of Entire Issue L23 $ >ENTER< Enter the amount from line 23.
(25) Proceeds Used for Bond Issuance L24 $ >ENTER< Enter the amount from line 24.
(26) Proceeds Used for Credit L25 $ >ENTER< Enter the amount from line 25.
(27) Proceeds Allocated L26 $ >ENTER< Enter the amount from line 26.
(28) Proceeds Used to Currently Refund L27 $ >ENTER< Enter the amount from line 27.
(29) Proceeds Used to Advance Refund L28 $ >ENTER< Enter the amount from line 28.
(30) Total, Lines 24 Through 28 L29 $ >ENTER< Enter the amount from line 29.
(31) Non-Refunding Proceeds L30 $ >ENTER< Enter the amount from line 30.

Section 06 Form 8038-G (Program 13201)

3.24.26 - 9 SECTION 06
Source Document or Record: Form 8038-G
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen: otherwise enter "06" .
(2) Remaining Weighted Average Currently Refunded L31 >ENTER< Enter the years from line 31.
(3) Remaining Weighted Average Advance Refunded L32 >ENTER< Enter the years from line 32.
(4) Date Refunded Bonds Will be Called L33 >ENTER< Enter the date in MMDDYY format from line 33.
(5) Date Refunded Bonds Issued L34 >ENTER< Enter the date in MMDDYY format from line 34.
(6) State Volume Cap Amount L35 $ >ENTER< Enter amount from line 35.
(7) Gross Proceeds Invested 36A $ >ENTER< Enter amount from line 36a.
(8) Final Maturity Date 36B >ENTER< Enter the date in MMDDYY format from line 36b.
(9) Name of GIC L36c >ENTER< Enter the Name from Part VI, line 36c
(10) Pooled Financing: Proceeds 37 $ >ENTER< Enter amount from line 37.
(11) Loan Made From Proceeds 38ACKBX >ENTER< Enter a "1" if the box is checked on line 38a.
(12) Date of Issue Master Pool 38BDATE >ENTER< Enter the date from line 38b.
(13) Issuer EIN of Master 38CEIN >ENTER< Enter the EIN from line 38c.
(14) Issuer's Name of Master Pool Obligation 38DNAME >ENTER< Enter the name from line 38D.
(15) If the Issuer has Designated 39CKBX >ENTER< Enter a "1" if the box is checked on line 39.
(16) If the Issuer has Elected 40CKBX >ENTER< Enter a "1" if the box is checked on line 40.
(17) If the Issuer has Identified/
Entered into a Hedge
41ACKBX >ENTER< Enter a "1" if the box is checked on line 41a.
(18) Name of Hedge provider LN41B >ENTER< Enter the name from Part VI, line 41b
(19) Type of hedge LN41C >ENTER< Enter the type of hedge from Part VI, line 41c.
(20) Term of hedge LN41D >ENTER< Enter the number from Part VI, line 41d.
(21) Part VI, Line 42 Check box 42CKBX >ENTER< Enter a "1" if the box is checked on line 42.
(22) Issuer Established Procedures Non-Qualified 43CKBX >ENTER< Enter a "1" if the box is checked on line 43.
(23) Issuer Established Procedures to Monitor Section 148 44CKBX >ENTER< Enter a "1" if the box is checked on line 44.
(24) Portion of Proceeds Used to Reimburse Expenditures Check box 45ACKBX >ENTER< Enter a "1" if the box is checked on line 45a.
(25) Portion of Proceeds Used to Reimburse Expenditures 45A >ENTER< Enter the amount from line 45a.
(26) Date Official Intent was Adopted 45B >ENTER< Enter the date from line 45b.
(27) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(28) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(29) Preparer PTIN PTIN >ENTER< Enter the preparer’s PTIN.
(30) Preparer EIN PEIN >ENTER< Enter the preparer’s EIN.
(31) Preparer Telephone # PTEL# >ENTER< Enter the preparer’s telephone number.

Section 01 Form 8038-GC (Program 13202)

3.24.26 - 10 SECTION 01
Source Document or Record: Form 8038-GC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(4) Name Control NC >ENTER< Enter the name control only.
(5) E.I. Number EIN >ENTER< Enter the E.I. Number from line 2.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Tax Period TAXPR >ENTER< Enter the underlined or edited tax period from the upper right corner in YYMM format.
See IRM 3.24.38 for special instructions.
(10) Report Number LN5 >ENTER< Enter the report number from line 5.
(11) Issuer's Name NAME >ENTER< Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(12) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(13) In Care of Name Line C/O NAME >ENTER< Enter the "In-Care-Of" name, if present.
(14) Foreign Address FGN ADD >ENTER< Enter any foreign address. See IRM 3.24.38, for additional instructions. This field is prompted only if FLC is 60.

Note:

Foreign addresses are not acceptable on Tax Exempt Bonds and are considered unprocessable.
If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(15) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-GC.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(16) City CITY >ENTER< Enter the city from the address area.
Enter Major City Code, if appropriate (see IRM 3.24.38).
(17) State ST >ENTER< Enter the standard state abbreviation.
Enter >ENTER< only if Major City Code was entered (see IRM 3.24.38).
(18) ZIP Code ZIP >ENTER< Enter the ZIP code as shown.
(19) Date of Issue L8B >ENTER< Enter the date in MMDDYY format from line 8b.
If more than one date is present enter the earliest date.
(20) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(21) Condition Codes CC >ENTER< Enter the edited code(s) from the dotted portion of line 8a.
(22) Correspondence Received Date CODATE >ENTER< Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format.
For special instructions see IRM 3.24.38.
(23) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(24) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 07 Form 8038-GC (Program 13202)

3.24.26 - 11 SECTION 07
Source Document or Record: Form 8038-GC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen.
Otherwise enter "07" .
(2) Part II Checkbox Single/Consolidated PT2CKBX >ENTER< Enter a "1" for single, a "2" for consolidated.
(3) Issue Price of Obligation L8A $ >ENTER< Enter the amount from line 8a.
(4) Leases for Vehicles L9A $ >ENTER< Enter the amount from line 9a.
(5) Leases for Office Equipment L9B $ >ENTER< Enter the amount from line 9b.
(6) Lease for Real Property L9C $ >ENTER< Enter the amount from line 9c.
(7) Other Leases L9D $ >ENTER< Enter the amount from line 9d.
(8) Bank Loans for Vehicles L9E $ >ENTER< Enter the amount from line 9e.
(9) Bank Loans for Office Equipment L9F $ >ENTER< Enter the amount from line 9f.
(10) Bank Loans for Real Property L9G $ >ENTER< Enter the amount from line 9g.
(11) Bank Loans for Other L9H $ >ENTER< Enter the amount from line 9h.
(12) Used to Refund Prior Issues L9I $ >ENTER< Enter the amount from line 9i.
(13) Representing a Loan from Proceeds L9J $ >ENTER< Enter the amount from line 9j.
(14) Other L9K $ >ENTER< Enter the amount from line 9k.
(15) If the Issuer has Designated 10CKBX >ENTER< Enter a "1" if the box is checked on line 10.
(16) If the Issuer has Elected to Pay 11CKBX >ENTER< Enter a "1" if the box is checked for line 11.
(17) Vendor/Bank EIN 13EIN >ENTER< Enter the EIN from line 13.
(18) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(19) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(20) Preparer PTIN PTIN >ENTER< Enter the preparer’s PTIN.
(21) Preparer EIN PEIN >ENTER< Enter the preparer’s EIN.
(22) Preparer Telephone # TEL# >ENTER< Enter the preparer’s telephone number.

Section 01 Form 8038-T (Program 13203)

3.24.26 - 12 SECTION 01
Source Document or Record: Form 8038-T
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number was generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(4) Name Control NC >ENTER< Enter the name control only.
(5) E.I. Number EIN >ENTER< Enter the E.I. Number from line 2.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Report Number LN4 >ENTER< Enter the report number from line 4.
(10) Issuer's Name NAME >ENTER< Enter the name from line
Key as much data as possible until the "FIELD OVERFLOW " message is received.
Key the remaining data in the second name line field.
(11) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(12) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name, if present.
(13) Foreign Address FGN ADD >ENTER< Enter any foreign address (see IRM 3.24.38, for additional instructions).
This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS action code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(14) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-T.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(15) City CITY >ENTER< Enter the city from the address area.
Enter Major City Code if appropriate (see IRM 3.24.38).
(16) State ST >ENTER< Enter the standard state abbreviations.
Enter >ENTER< only if Major City Code was entered (see IRM 3.24.38).
(17) ZIP Code ZIP >ENTER< Enter the ZIP code as shown.
(18) Date of Issue LN6 >ENTER< Enter the date in MMDDYY format from line 6. If more than one date is present enter the earliest date.
(19) Name of Issue LN7 >ENTER< Enter the name from line 7. Enter only the alpha/numeric, hyphen (-), and (&).
For additional instructions see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(20) CUSIP Number LN8 >ENTER< Enter the alpha/numeric data from line 8 as shown.
Enter "None" if present.
(21) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(22) Condition Codes CC >ENTER< Enter the edited code(s) from the dotted portion of line 12.
(23) Correspondence Received Date CODATE >ENTER< Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format.
For special instructions see IRM 3.24.38.
(24) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(25) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the left bottom margin.

Section 03 Form 8038-T (Program 13203)

3.24.26 - 13 SECTION 03
Source Document or Record: Form 8038-T
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen.
Otherwise enter "03" .
(2) Remittance RMT >ENTER< Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" area.
Check the control document (813, 3893) if the amount is illegible.
Enter the RPS amount printed on the upper right corner of the return ONLY if underlined in green.
This is a "MUST ENTER" if prejournalized credit amount E–(5), block header, was entered.
The error message "INVALID DATA" will appear if there is an amount in this field and there is no entry for prejournalized credit amount in the block header.
(3) Issue Price L11 $ >ENTER< Enter the amount from line 11.
(4) Computation Date L12 >ENTER< Enter the "TO" date in MMDDYY format from line 12.
(5) Arbitrage Rebate Checkbox 13CKBX >ENTER< Enter a "1" if the box is checked on line 13.
(6) Arbitrage Rebate L13 $ >ENTER< Enter the amount from line 13.
(7) Yield Reduction Checkbox 14CKBX >ENTER< Enter a "1" if the box is checked on line 14.
(8) Yield Reduction Amount L14 $ >ENTER< Enter the amount from line 14.
(9) QZAB Escrow Amount L15 $ >ENTER< Enter the amount from line 15.
(10) Months Since Date of Issue L16 >ENTER< Enter a "1" if the 1st box is checked on line 16.
Enter a "2" if the 2nd box is checked on line 16.
Enter a "3" if the 3rd box is checked on line 16.
Enter a "4" if the 4th box is checked on line 16.
Enter a "5" if the 5th box is checked on line 16.
If no box is checked or more than one box is checked on line 16, press enter.
(11) Penalty in Lieu of Rebate L17 $ >ENTER< Enter the amount from line 17.
(12) Date of Termination Election L18 >ENTER< Enter the date in MMDDYY format from line 18.
(13) Penalty Upon Termination L19 $ >ENTER< Enter the amount from line 19.
(14) Does Failure to Pay Timely Qualify Checkbox 20CKBX >ENTER< Enter a "1" if the YES box is checked on line 20.
Enter a "2" if the NO box is checked on line 20.
(15) Penalty Amount L21 $ >ENTER< Enter the amount from line 21.
(16) Interest on Underpayment L22 $ >ENTER< Enter the amount from line 22.
(17) Total Payment L23 >ENTER< Enter the amount from line 23.
(18) Amount of Unspent Proceeds L24 $ >ENTER< Enter the amount from line 24.
(19) Amount of Proceeds Used L25 $ >ENTER< Enter the amount from line 25.
(20) Amount Used for GIC's and Escrows L26 $ >ENTER< Enter the amount from line 26.
(21) Amount of Fees Paid L27 $ >ENTER< Enter the amount from line 27.
(22) Is the Issue a Variable Rate L28 >ENTER< Enter a "1" for YES or
a "2" for NO.
(23) Did the Issuer Enter into a Hedge L29 >ENTER< Enter a "1" for YES or
a "2" for NO.
(24) Were Gross Proceeds Invested L30 >ENTER< Enter a "1" for YES
or a"2" for NO.
(25) Were Any Proceeds Invested Beyond L31 >ENTER< Enter a "1" for YES or
a "2" for NO.
(26) Prepared by Issuer or Preparer L32 >ENTER< Enter a "1" for Issuer or
a "2" for Preparer.
(27) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(28) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(29) Preparer PTIN PTIN >ENTER< Enter the preparer’s PTIN.
(30) Preparer EIN PEIN >ENTER< Enter the preparer’s EIN.
(31) Preparer Telephone # PTEL# >ENTER< Enter the preparer’s telephone number.

Section 01 Form 8328 (Program 13204)

3.24.26 - 14 SECTION 01
Source Document or Record: Form 8328
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(4) Name Control NC >ENTER< Enter the name control only.
(5) E.I. Number EIN >ENTER< Enter the E.I. number from Part I.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Tax Period TAXPR >ENTER< Enter the underlined or edited tax period from the upper right corner in YYMM format.
See IRM 3.24.38 for special instructions.
(10) Report Number RPT# >ENTER< Enter the report number from the Entity section
(11) Issuer's Name NAME >ENTER< Enter the name from Part I, name line.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(12) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(13) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name, if present.
(14) Foreign Address FGN ADD >ENTER< Enter any foreign address (see IRM 3.24.38 for additional instructions).
This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(15) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8328.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(16) City CITY >ENTER< Enter the city from the address area.
Enter Major City Code, if appropriate (see IRM 3.24.38).
(17) State ST >ENTER< Enter the standard state abbreviations.
Enter ">ENTER<" only if Major City Code was entered (see IRM 3.24.38).
(18) ZIP Code ZIP >ENTER< Enter the ZIP code as shown.
(19) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(20) Condition Codes CC >ENTER< Enter the edited code(s) from the dotted portion of line 1.
(21) Correspondence Received Date CODATE >ENTER< Enter the edited digits from below the address in the lower portion of the entity section in MMDDYY format.
For special instructions see IRM 3.24.38.
(22) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(23) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 08 Form 8328 (Program 13204)

3.24.26 - 15 SECTION 08
Source Document or Record: Form 8328
Elem. No. Data Element Name Prompt Fld. Term. Instruction
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen; otherwise enter "08" always.
(2) Total Volume Cap Amount LN1 $ >ENTER< Enter the amount from line 1.
(3) Aggregate Amount Under Section 146 LN2 $ >ENTER< Enter the amount from line 2.
(4) Volume Cap Exchange for Mortgage Credit LN3 $ >ENTER< Enter the amount from line 3.
(5) Volume Cap Amount for Governmental Bonds LN4 $ >ENTER< Enter the amount from line 4.
(6) Total of Lines 2 through 4 LN5 $ >ENTER< Enter the amount from line 5.
(7) Unused Volume Cap Amount LN6 $ >ENTER< Enter the amount from line 6.
(8) Total Carryforward amount L11 $ >ENTER< Enter the amount from line 11.
(9) Total Volume Cap for Year L12 $ >ENTER< Enter the amount from line 12.
(10) Total Bonds Under 142(k) L13 $ >ENTER< Enter the amount from line 13.
(11) Unused Volume Cap Available for Carryforward L14 $ >ENTER< Enter the amount from line 14.
(12) Amount Elected for Carryforward L15 $ >ENTER< Enter the amount from line 15.
(13) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.

Section 01 Form 8038-CP (Program 13210)

3.24.26 - 16 SECTION 01
Source Document or Record: Form 8038-CP
Elem. No. Data element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(4) Name Control Line 1 L1NC >ENTER< Enter the name control only.
(5) E.I.Number Line 2 L2EIN Enter the E.I. number from Part I, line 2.
(a) See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? Enter "N" .
(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) Report Number, Part II, Line 10 P2L10 >ENTER< Enter the report number from Part II, line 10.
(10) Name, Part I, Line 1 NAME >ENTER< Enter the name from Part I, line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(11) Second Name Line 1 2NDNA >ENTER< Enter any second name line information from Part I, line 1.
(12) In Care of Name Line 1 C/O NAME >ENTER< Enter the "In Care Of" name, if present.
(13) Foreign Address, Line 1 FGN ADD >ENTER< Enter any foreign address. See IRM 3.24.38, for additional instructions.
This field is prompted only if FLC is 60.

Note:

If the entity in Part I does not match the entity in Part II, a Foreign address is valid on Form 8038-CP.
If the entity in Part I matches the entity in Part II, Foreign addresses are not accepted on Form 8038-CP and considered unprocessable.
Enter ERS AC 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S 1110.

(14) Street Address, Line 3 ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from Part I, line 3, the entity portion of Form 8038-CP.
See narrative portion of this manual and Standard Abbreviations in IRM 3.24.38.
(15) City, Line 4 CITY >ENTER< Enter the city from Part I, line 4 of the address area.
Enter Major City Code, if appropriate. See IRM 3.24.38.
(16) State, Line 4 ST >ENTER< Enter the standard state abbreviation from Part I, line 4.
">ENTER<" only if Major City Code was entered. See IRM 3.24.38.
(17) ZIP Code, Line 4 ZIP >ENTER< Enter the ZIP code as shown on Part I, line 4.
(18) Date of Issue, Line 12 P2L12 >ENTER< Enter the date in MMDDYY format from Part II, line 12.
If more than one date is present enter the earliest date.
(19) Name of Issue, Line 13 P2L13 >ENTER< Enter the name from Part II, line 13.
Enter only the alpha/numeric, (-) hyphen, (&) and.
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line entries.
Ignore any overflow information.
(20) CUSIP Number, Line 14 P2L14 >ENTER Enter the alpha/numeric data from Part II, line 14 as shown.
Enter "None" if present.
(21) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(22) Condition Codes CC >ENTER< Enter the edited code(s) from the middle of the title line for Part III, Payment of Credit.
(23) Correspondence Received Date CODATE >ENTER< Enter the edited digits from below the address in the lower portion of the entity section in Part 2 in MMDDYY format.
For special instructions, See IRM 3.24.38.
(24) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(25) ERS Action Code ACTCD >ENTER< Enter the ERS AC from the bottom left margin.

Section 02 Form 8038-CP (Program 13210)

3.24.26-17 SECTION 02
Source Document or Record: Form 8038-CP
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) Issuer's Name, Line 7 Part 2 P2NAME >ENTER< Enter the Issuer's Name from Part II, line 7.
If blank or "same" is annotated, enter the name from Part I, line 1.
Enter only alpha/numeric, (-) hyphen, (&) and.
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(3) EIN, Line 8 Part 2 P2EIN >ENTER< Enter the EI number from Part II, line 8.
If blank or "same" is annotated, enter the EIN from Part I, line 2.
See standard rules in IRM 3.24.38.
(4) Street Address, Line 9 Part 2 P2ADD >ENTER< Enter the house number, street number, or route or P.O Box number from Part II, line 9.
If blank or "same" is annotated, enter the address from Part I, line 3.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(5) City, Line 11 Part 2 P2CITY >ENTER< Enter the city from Part II, line 11.
If blank or "same" is annotated, enter the address from Part I, line 4.
(a) Enter Major City Code, if appropriate. See IRM 3.24.38.
(6) State, Line 11 Part 2 P2ST >ENTER< Enter the standard state abbreviations from Part II, line 11.
If blank or "same" is annotated, enter the state abbreviation from Part I, line 4.
(7) Zip, Line 11 Part 2 P2ZIP >ENTER< Enter the ZIP code as shown in Part II, line 11.
If blank or "same" is annotated, enter the address from Part I, line 4.
(8) Type of Issue Check Box, Line 17a 17A >ENTER< Enter the edited values 1 thru 8 from Part II, line 17a.
(9) Issue Price, Line 17b 17B >ENTER< Enter the amount from Part II, line 17b.
(10) Variable or Fixed Checkbox 17C >ENTER Enter a "1" if the variable box is checked. Enter a "2" if the fixed box is checked.

Note:

On 2009 revision forms this field will be edited in the right margin just below line 17b in green and will look similar to "17c, 1 " or "17c, 2" .

(11) Interest Payment Date L18 >ENTER< Enter the date in MMDDYY format from Part III, line 18.
(12) Interest Payable Amount L19A >ENTER< Enter the amount from Part III, line 19a.
(13) Applicable Credit Rate 19B >ENTER< Enter the percentage from Part III, line 19b or the edited zeros.
(14) Interest Payable using Applicable Credit Rate 19C >ENTER< Enter the amount from Part III, line 19c.
(15) Amount of Build America Bonds 20A >ENTER< Enter the amount from Part III, line 20a.
(16) Amount of Recovery Zone Economic Development Bonds 20B >ENTER< Enter the amount from Part III, line 20b.
(17) New Clean Renewable Energy Bonds 20C >ENTER< Enter the amount from Part III, line 20c.
(18) Qualified Energy Conservation Bonds 20D >ENTER< Enter the amount from Part III, line 20d.
(19) Qualified Zone Academy Bonds 20E >ENTER< Enter the amount from Part III, line 20e.
(20) Qualified School Construction Bonds 20F >ENTER< Enter the amount from Part III, line 20f.
(21) Net Increase to Previous Payments 21A >ENTER< Enter the amount from Part III, line 21a.
(22) Net Decrease to Previous Payments 21B >ENTER< Enter the amount from Part III, line 21b.
(23) Amount of Credit Payment to be Received L22 >ENTER< Enter the amount from Part III, line 22.
(24) Yes/No Check box L23 >ENTER< Enter a "1" for Yes, "2" for No.
(25) Line 24 Check box L24 >ENTER< Enter a "1" if checked.
(26) Signature Code SIGN >ENTER Enter a "1" if a signature is present.
(27) Preparer Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(28) Preparer SSN or PTIN PTIN >ENTER< Enter the Preparer's SSN or PTIN
(29) Preparer EIN PEIN >ENTER< Enter the Preparer's EIN
(30) Preparer Telephone # PTEL# >ENTER< Enter the preparer's telephone number.

Section 12 Form 8038-CP (Program 13210)

3.24.26-18 SECTION 12
Source Document or Record: Form 8038-CP
Elem. No. Data Element Name Prompt Fld. Term. Instruction
(1) Section Number SECT: >ENTER< >ENTER< if already present on the screen; otherwise enter "12" always.
(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:

Only alphas, numerics and hyphens (-) are valid.
Ignore any blanks.
Enter a period for illegible characters. If more than 17 positions, enter a pound sign (#) in the last position.
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<" and the system will generate a "C" .

Section 01 Form 8038-B (Program 13211)

3.24.26-19 Section 01
Source Document or Record: Form 8038-B
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number was generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press >Enter< only.
(4) Name Control NC >ENTER< Enter the name control only.
(5) E. I. Number EIN >ENTER< Enter the E. I. number from line 2.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Report Number LN4 >ENTER< Enter the number from line 4.
(10) Issuer's Name NAME >ENTER< Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW " message is received.
Key the remaining data in the second name line field.
(11) Second Name Line 2NDNA >ENTER< Enter any second name line information from Line 1.
(12) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name, if shown from line 3. Downstream Processing will generate (%) sign.
(13) Foreign Address FGN ADD >ENTER< Enter any foreign address.
See IRM 3.24.38, for additional instructions. This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and are considered unprocessable. If received, enter ERS AC 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110.

(14) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion of Form 8038-B.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(15) City CITY >ENTER< Enter the city name from the city line.
Enter Major City Code, if appropriate. See IRM 3.24.38.
(16) State ST >ENTER< Enter the standard abbreviation from the city/state line (see IRM 3.24.38).
(17) ZIP Code ZIP >ENTER< Enter the ZIP code as shown.
(18) Date of Issue LN7 >ENTER< Enter the date in MMDDYY format from line 7.
If more than one date is present enter the earliest date.
(19) Name of Issue LN8 >ENTER< Enter the name from line 8. Enter only the alpha/numeric, hyphen (-), and (&).
For additional instructions, see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(20) CUSIP Number LN9 >ENTER< Enter the alpha/numeric data from line 9 as shown.
Enter "None" if present.
(21) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(22) Condition Codes CC >ENTER< Enter the edited code(s) from dotted portion of Part II, line 1a.
(23) Correspondence Received Date CODATE >ENTER< Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section.
For special instructions, see IRM 3.24.38.
(24) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(25) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 10 Form 8038-B (Program 13211)

3.24.26 - 20 SECTION 10
Source Document or Record: Form 8038-B
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) Part II, Line 1 Check box code P2L1 >ENTER< Enter the edited digit from the right of line 1b.
(3) First Interest Payment Date P2L2 >ENTER< Enter the date in MMDDYY format from line 2.
(4) Part II, Line 3 Code 3CODE >ENTER< Enter the edited digit from the right of Part II, line 3
(5) Part III, Line 1a Amount P3L1A $ >ENTER< Enter the amount from Part III, line 1a.
(6) Part III, Line 1b Amount P3L1B $ >ENTER<
******
Enter the amount from Part III, line 1b.
(7) Part III, Line 1c Amount P3L1C $ >ENTER< Enter the amount from Part III, line 1c.
(8) Part III, Line 1d Amount P3L1D $ >ENTER< Enter the amount from Part III, line 1d.
(9) Part III, Line 1e Amount P3L1E $ >ENTER< Enter the amount from Part III, line 1e.
(10) Part III, Line 1f Amount P3L1F $ >ENTER< Enter the amount from Part III, line 1f.
(11) Part III, Line 1g Amount P3L1G $ >ENTER<
******
Enter the amount from Part III, line 1g.
(12) Part III, Line 1h Amount P3L1H $ >ENTER< Enter the amount from Part III, line 1h.
(13) Part III, Line 2a Amount P3L2A $ >ENTER< Enter the amount from Part III, line 2a.
(14) Part III, Line 2b Amount P3L2B $ >ENTER< Enter the amount from Part III, line 2b.
(15) Part III, Line 2c Amount P3L2C $ >ENTER< Enter the amount from Part III, line 2c.
(16) Part III, Line 2d Amount P3L2D $ >ENTER< Enter the amount from Part III, line 2d.
(17) Part III, Line 3 Amount P3L3 $ >ENTER< Enter the amount from Part III, line 3.
(18) Part III, Line 4, TANS/RANS or BANS Checkbox P3L4 >ENTER< Enter a "1" if the first box is checked.
Enter a "2" if the second box is checked.
Enter a "3" if both boxes are checked.
(19) Obligations are Lease or Installment P3L5 >ENTER< Enter a "1" if the check box is checked on Part III, line 5.
(20) Part IV, Line 1 Stated Redemption Price P4L1 $ >ENTER< Enter the amount from Part IV, line 1.
(21) Final Maturity Date P4L2 >ENTER< Enter the date in MMDDYY format from Part IV, line 2.
(22) Weighted Average Maturity P4L3 >ENTER< Enter the number from Part IV, line 3, filling in zeros before and after to equal 4 positions.
(23) Yield Percentage P4L4 >ENTER< Enter the percentage from Part IV, line 4, filling in zeros before and after to equal 6 positions.
(24) Variable Rate 5ACKBX >ENTER< Enter a "1" if 5a is checked.
(25) Part V Sales Proceeds P5L1 $ >ENTER< Enter the amount from Part V, line 1.
(26) Part V Expected Investment P5L2 $ >ENTER< Enter the amount from Part V, line 2.
(27) Part V Accrued Interest P5L3 $ >ENTER< Enter the amount from Part V, line 3.
(28) Part V Bond Issuance Cost P5L4 $ >ENTER< Enter the amount from Part V, line 4.
(29) Part V Credit Enhancement P5L5 $ >ENTER< Enter the amount from Part V, line 5.
(30) Part V Allocated to Reasonably Require P5L6 $ >ENTER< Enter the amount from Part V, line 6.
(31) Part V Refinance Capital Expenditures P5L7 $ >ENTER< Enter the amount from Part V, line 7.
(32) Part V Refinance Working Capital Expenditures P5L8 $ >ENTER< Enter the amount from Part V, line 8.
(33) Part V Used to Currently Refund P5L9 $ >ENTER< Enter the amount from Part V. line 9.
(34) Part V Used to Advance Refund P5L10 $ >ENTER< Enter the amount from Part V, line 10.

Section 11 Form 8038-B (Program 13211)

3.24.26 - 21 SECTION 11
Source Document or Record: Form 8038-B
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) Part VI, Line 1 Remaining Weighted Average Currently Refunded P6L1 >ENTER< Enter the number of years from Part VI, line 1.
(3) Remaining Weighted Average Advance Refunded P6L2 >ENTER< Enter the number of years from Part VI, line 2.
(4) Last Date Refunded Bonds will be Called P6L3 >ENTER< Enter the date in MMDDYY format from Part VI, line 3.
(5) Date Refunded Bonds Issued P6L4 >ENTER< Enter the date in MMDDYY format from Part VI, line 4.
(6) State Volume Cap Amount Part VII, Line 1 P7L1 $ >ENTER< Enter the amount from Part VII, line 1.
(7) Gross Proceeds Investment Amt. (GIC) P7L2A $ >ENTER< Enter the amount from Part VII, line 2a.
(8) Final Maturity Date (GIC) P7L2B >ENTER< Enter the date in MMDDYY format from Part VII, line 2b.
(9) Proceeds of this Issue Amount P7L3 $ >ENTER< Enter the amount from Part VII, line 3.
(10) Loan made from Proceeds 4ACKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 4a.
(11) Date of Issue Master Pool 4BDATE >ENTER< Enter the date in MMDDYY format from Part VII, line 4b.
(12) Issuer EIN or master Pool 4CEIN >ENTER< Enter the EIN from Part VII, line 4c.
(13) Issuer entered into Hedge 5ACKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 5a.
(14) Part 7 Line 6 Checkbox 6CKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 6.
(15) Issuer Elected to Pay 7CKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 7.
(16) Issuer Established Procedures Non-qualified 8CKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 8.
(17) Issuer Established Procedure to Monitor Sec. 148 9CKBX >ENTER< Enter a "1" if the box is checked on Part VII, line 9.
(18) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(19) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(20) Preparer SSN/PTIN PTIN >ENTER< Enter the preparer PTIN.
(21) Preparer EIN PEIN >ENTER< Enter the preparer EIN.
(22) Preparer Telephone # PTEL# >ENTER< Enter the preparer telephone number.
(23) Part of Consent Election L1CKBX >ENTER< Enter a "1" if the YES box is checked.
Enter a "2" if the NO box is checked, both boxes are checked or neither box is checked on Part VIII, line 1.

Section 01 Form 8038-TC (Program 13212)

3.24.26 - 22 SECTION 01
Source Document or Record: Form 8038-TC
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number has been generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press >Enter< only.
(4) Name Control NC >ENTER< Enter the name control only.
(5) E. I. Number EIN >ENTER< Enter the E. I. number from line 2.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Report Number RPT# >ENTER< Enter the report number from the entity section.
(10) Issuer's Name NAME >ENTER< Enter the name from line 1.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(11) Second Name Line 2NDNA >ENTER< Enter any second name line information from line 1.
(12) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name if shown from line 3.
Downstream Processing will generate (%) sign.
(13) Foreign Address FGN ADD >ENTER< Enter any foreign address. See IRM 3.24.38, for additional instructions.
This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, M/S: 1110

(14) Street Address ADD >ENTER< Enter the house number, street number, or route or P.O. Box number from the entity portion.
See narrative portion of this manual and standard abbreviations in IRM 3.24.38.
(15) City CITY >ENTER< Enter the city name from the city line, or Major City Code if appropriate (See IRM 3.24.38).
(16) State ST >ENTER< Enter the standard state abbreviation from the city/state line (see IRM 3.24.38).
Enter Major City Code, if appropriate.
If Major City Code was entered, press ">ENTER< " only.
See IRM 3.24.38
(17) ZIP Code ZIP >ENTER< Enter the ZIP code.
(18) Date of Issue LN7 >ENTER< Enter the date in MMDDYY format from line 7.
If more than one date is present enter the earliest date.
(19) Name of Issue LN8 >ENTER< Enter the name from line 8. Enter only the alpha/numeric, hyphen (-) hyphen, and (&).
For additional instructions see IRM 3.24.38.4.4.14.6, Name Line Entries.
Ignore any overflow information.
(20) CUSIP Number LN9 >ENTER< Enter the alpha/numeric data from line 9 as shown.
Enter "None" if present.
(21) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(22) Condition Codes CC >ENTER< Enter the edited code(s) from Part III, line 1, in the dotted portion.
(23) Correspondence Received Date CODATE >ENTER< Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section.
For special instructions, see IRM 3.24.38.
(24) CAF Indicator BOTLF >ENTER< >Enter< only.
Not applicable to Form 8038 series.
(25) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 02 Form 8038-TC (Program 13212)

3.24.26 - 23 SECTION 02
Source Document or Record: FORM 8038-TC
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) Tax Credit Bond Code, Part II, Line 1 TYPE >ENTER< Enter the 3 digit code from Part II, line 1.
(3) Irrovocable Election Check Box P2L3 >ENTER< Enter a "1" if the Yes check box is marked.
If check box is marked No or blank, ">ENTER<" only.
(4) First Interest Payment date P2L4 >ENTER< Enter the date from Part II, line 4 in MMDDYY format.
(5) Interest Payment Date Frequency Code P2L5RT >ENTER< Enter the digit edited in the right margin of Part II, line 5.
(6) Issue Price, Part III, Line 1 P3L1 $ >ENTER< Enter the amount from Part III, line 1.
(7) Stated Redemption Price at Maturity P3L2 $ >ENTER< Enter the amount from Part III, line 2.
(8) Final Maturity Date P3L3 >ENTER< Enter the date in MMDDYY format from Part III, line 3.
(9) Applicable Credit Rate P3L4 >ENTER< Enter the percentage from Part III, line 4, entering zeros before and after to equal 6 positions.
(10) Maximum Term P3L5 >ENTER< Enter the year from Part III, line 5 entering zeros before and after to equal 4, positions.
(11) Permitted Sinking Fund Yield P3L6 >ENTER< Enter the percentage from Part III, line 6, entering zeros before and after to equal 6 positions.
(12) Interest Rate on Bonds P3L7 >ENTER< Enter the percentage from Part III, line 7, entering zeros before and after to equal 4 positions.
(13) Variable Rate Issue Check Box P3L8A >ENTER< Enter a "1" if the box is checked on Part III, line 8a.
(14) Sale Proceeds P4L1 $ >ENTER< Enter the amount from Part IV, line 1.
(15) Proceeds Used for Bond Issuance Cost P4L2 $ >ENTER< Enter the amount from Part IV, line 2.
(16) Estimated Investment Proceeds P4L3 $ >ENTER< Enter the amount from Part IV, line 3.
(17) Expected Available Project Proceeds P4L4 $ >ENTER< Enter the amount from Part IV, line 4.
(18) Matching Pledged Funds P4L5 $ >ENTER< Enter the amount from Part IV, line 5.
(19) Other, Part IV P4L6 $ >ENTER< Enter the amount from Part IV, line 6.
(20) Total Proceed P4L7 $ >ENTER< Enter the amount from Part IV, line 7.
(21) Loan to Qualified Borrowers Amounts P5L1A $ >ENTER< Enter the amount from Part V, line 1a.
(22) Qualified Borrowers Checkbox L1BCKBX >ENTER< Enter a "1" if the box is checked on Part V, line 1b.
(23) EIN of Borrower P51DEIN >ENTER< Enter the EIN from Part V, line 1d.
(24) Land P5L2 $ >ENTER< Enter the Amount from Part V, line 2.
(25) Buildings and Structures P5L3 $ >ENTER< Enter the Amount from Part V, line 3.
(26) Equipment with Recovery Period <5 years P5L4 $ >ENTER< Enter the Amount from Part V, line 4.
(27) Equipment with Recovery Period >5 years P5L5 $ >ENTER< Enter the Amount from Part V, line 5.
(28) Grants P5L6 $ >ENTER< Enter the Amount from Part V, line 6.
(29) Demonstration Projects P5L7 $ >ENTER< Enter the Amount from Part V, line 7.
(30) Public Education Campaigns P5L8 $ >ENTER< Enter the Amount from Part V, line 8.
(31) Repairs or Other Rehabilitation Expenditures P5L9 $ >ENTER< Enter the Amount from Part V, line 9.
(32) Development Course Material/Training P5L10 $ >ENTER< Enter the Amount from Part V, line 10.
(33) Pay Principle/Interest/Premiums P5L11 $ >ENTER< Enter the Amount from Part V, line 11.
(34) Refinance a Qualified Indebtedness P5L12 $ >ENTER< Enter the Amount from Part V, line 12.
(35) Other Part 5 P5L13 $ >ENTER< Enter the Amount from Part V, line 13.
(36) Total Qualified Purpose Expenditures P5L14 $ >ENTER< Enter the Amount from Part V, line 14.
(37) Percentage of available Project Proceeds P5L15 >ENTER< Enter the percentage from Part V, line 15, filling with zeros before and after to equal 6 positions.
(38) Proceeds to Reimburse Issuer P5L16 $ >ENTER< Enter the Amount from Part V, line 16.
(39) Date Official Intent was Adopted P5L17 >ENTER< Enter the date in MMDDYY format from line 17.

Section 03 Form 8038-TC (Program 13212)

3.24.26 - 24 SECTION 03
Source Document or Record: Form 8038-TC
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) Allocation of National State Bond Limitation P6L1A $ >ENTER< Enter the amount from Part VI, line 1a.
(3) Source of National or State Bond P6RTMAR >ENTER< Enter the edited code (1 thru 4) from the right of Part VI, line 1b.
(4) State Code P6L2 >ENTER< Enter the state code from Part VI, line 2.
(5) Reserve Fund Required to Repay Part VII L1ACKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 1a.
(6) Funded in Periodic Installments L1BCKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 1b.
(7) Amount Greater than Amount to Repay Part VII L1CCKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 1c.
(8) Monitor the Requirements of Sect 148 L1DCKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 1d.
(9) Conflict of Interest Satisfied Part VII L2CKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 2.
(10) Entitlements of Credits Stripped Part VII L3CKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 3.
(11) Non-Qualified Bonds/End of Applicable Period Part VII L4CKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 4.
(12) Other Part VII L5CKBX >ENTER< Enter a "1" if the box is checked in Part VII, line 5.
(13) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(14) Preparation Code PREP >ENTER< Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(15) Preparer SSN/PTIN PTIN >ENTER<
******
Enter the PTIN.
(16) Preparer EIN PEIN >ENTER< Enter the EIN.
(17) Preparer Telephone # PTEL # >ENTER< Enter the preparer telephone number.
(18) Consent Election P8CKBX >ENTER< Enter the edited code.

Section 04 Form 8038-TC Schedule (Program 13212)

3.24.26 - 25 SECTION 04 Schedule
Source Document or Record: Form 8038-TC Schedule
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) Tax Credit Bond Code TCBC >ENTER< Enter the 3 digit Tax Credit Bond Code from the completed schedule. Only one schedule will be entered.
(3) Part I, Line 1 Yes/No boxes P1L1 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(4) Part I, Line 2 Yes/No boxes P1L2 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(5) Part I, Line 3 Yes/No boxes P1L3 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(6) Part I, Line 4 Yes/No boxes P1L4 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(7) Part I, Line 5 Yes/No boxes P1L5 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(8) Part I, Line 6 Yes/No boxes P1L6 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(9) Part I, Line 7 Yes/No boxes P1L7 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(10) Part I, Line 8 Yes/No boxes P1L8 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(11) Part I, Line 9 Yes/No boxes P1L9 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(12) Part I, Line 10 Yes/No boxes P1L10 >ENTER< Enter a "1" if the Yes box is checked.
Enter a "2" if the No box is checked.
(13) Part II, Line 1 Amount LN1 $ >ENTER< Enter the amount from Part II, line 1.
(14) Part II, Line 2 Amount LN2 $ >ENTER< Enter the amount from Part II, line 2.
(15) Part II, Line 3 Amount LN3 $ >ENTER< Enter the amount from Part II, line 3.
(16) Part II, Line 4 Amount LN4 $ >ENTER< Enter the amount from Part II, line 4.
(17) Part II, Line 5 Amount LN5 $ >ENTER< Enter the amount from Part II, line 5.
(18) Part II, Line 6 Amount LN6 $ >ENTER< Enter the amount from Part II, line 6.
(19) Part II, Line 7 Amount LN7 $ >ENTER< Enter the amount from Part II, line 7.
(20) Part II, Line 8 Amount LN8 $ >ENTER< Enter the amount from Part II, line 8.
(21) Part II, Line 9 Amount LN9 $ >ENTER< Enter the amount from Part II, line 9.
(22) Part II, Line 10 Amount L10 $ >ENTER< Enter the amount from Part II, line 10.

Section 01 Form 8703 (Program 13250)

3.24.26 - 26 SECTION 01
Source Document or Record: Form 8703
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: (auto) Section 01 will always be generated. No entry is required.
(2) DLN Serial Number SER# >ENTER< Enter the last two digits of the 13 digit DLN from the upper portion of the form. If the serial number was generated by the system (see IRM 3.24.38.4.4.14.1) verify that it matches the document being entered.
(3) Check Digit CD >ENTER< Press enter only.
(4) Name Control OPNC >ENTER< Enter the name control only.
(5) E I Number OPEIN >ENTER< Enter the Operator's E.I. number in Part I.
See standard rules in IRM 3.24.38.
(6) Address Check ADDRESS CHECK? >ENTER< Enter "N" .
(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) Tax Period TAXPR >ENTER< Enter the edited tax period from the upper right corner in YYMM format. See IRM 3.24.38 for special instructions.
(10) Report Number RPT # >ENTER< Enter the edited three digit report number located under the "Taxpayer identification number of Operator of Project" field located in Part I.
(11) Operator of Project Name OPNAME >ENTER< Enter the Operators name from Part I entity.
Key as much data as possible until the "FIELD OVERFLOW " message is received.
Key the remaining data in the second name line field.
(12) Second Name Line 2NDNA >ENTER< Enter any second name line information.
(13) In Care of Name Line C/O NAME >ENTER< Enter the "In Care Of" name if shown.
Downstream processing will generate (%) sign.
(14) Foreign Address FGN ADD >ENTER< Enter any foreign address (see IRM 3.24.38, for additional instructions). This field is prompted only if FLC is 60.

Note:

Foreign addresses are not accepted on Tax Exempt Bonds and considered unprocessable. If received, enter ERS Action Code 450 to void the DLN and have the case forwarded to TE/GE, SE:T:BSP:SPP, MS: 1110.

(15) Street Address ADD >ENTER< Enter the Operator of Project's street address located in Part I.
See IRM 3.24.38 for specific instructions.
(16) City CITY >ENTER< Enter the city name from the city line, or Major City Code if appropriate.
(17) State ST >ENTER< Enter the standard state abbreviation from the city/state line.
See IRM 3.24.38 for specific instructions.
(18) ZIP Code ZIP >ENTER< Enter the ZIP code located in Part I.
(19) Owner of Project Name OWNAME >ENTER< Enter the "Owner of Project" name located in Part I.
Key as much data as possible until the "FIELD OVERFLOW" message is received.
Key the remaining data in the second name line field.
(20) Second Name Line OW2NDNA >ENTER< Enter any second name line information.
(21) Street Address OWADD >ENTER< Enter the address located in Part I.
(22) City OWCITY >ENTER< Enter the city name located in Part I or Major City Code if appropriate.
(23) State OWST >ENTER< Enter the standard state abbreviation code located in Part I.
See IRM 3.24.38 for specific instructions.
(24) ZIP Code OWZIP >ENTER< Enter the ZIP code located in Part I.
(25) Building/Project Street Address BLDGADD >ENTER< Enter the building/project address from Part I.
(26) City BLCITY >ENTER< Enter the city from Part I.
(27) State BLST >ENTER< Enter the standard state abbreviation code from Part I, line 5.
(28) ZIP BLZIP >ENTER< Enter the city from Part I.
(29) Received Date RDATE >ENTER< Enter the stamped or edited date in MMDDYY format from the face of the return.
See IRM 3.24.38 for special instructions.
(30) Condition Codes CCC >ENTER< Enter the edited code(s) from Part II, Line 5 on the dotted portion.
(31) Correspondence Received Date CODATE >ENTER< Enter the edited digits in MMDDYY format from below the address in the lower portion of the entity section.
For special instructions, see IRM 3.24.38.
(32) CAF Indicator BOTLF >ENTER< Enter only.
Not applicable to Form 8038 series.
(33) ERS Action Code ACTCD >ENTER< Enter the ERS action code from the bottom left margin.

Section 02 Form 8703 (Program 13250)

3.24.26 - 27 SECTION 02
Source Document or Record: Form 8703
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) Project Check Box 1CKBX >ENTER< Enter the edited code in the right margin.
(3) Qualified Project Period began date LN2 >ENTER< Enter the date (or edited date) on line 2 in MMDDYYYY format.
(4) Low Income Housing Check Box 3AY/N >ENTER< Enter the edited code.
Enter "1" = Yes
Enter "2" = No
Enter "3" = Both boxes checked.
(5) Building Identification Number L3B >ENTER< Enter the alpha/numeric data from line 3b.
(6) Units Rented 4Y/N >ENTER< Enter the edited code.
Enter "1" = Yes
Enter "2" = No
Enter "3" = Both boxes checked. If a prior year form, press the enter key only.
(7) Total Number Rental Units LN5 >ENTER< Enter the number from line 5.
(8) Number of Units Occupied by Individuals LN6 >ENTER< Enter the number from line 6.
(9) Number of Units Occupied by Continuing Residents LN7 >ENTER< Enter the number from line 7.
(10) Total Number of Low Income Units LN8 >ENTER< Enter the number from line 8.
(11) Percentage L9% >ENTER< Enter the percentage from line 9.
(12) Number of 40% and Under Low Income Units 10A >ENTER< Enter the number from line 10a.
(13) Percentage of Line 10a divided by Line 8 10B% >ENTER< Enter the percentage from line 10b.
(14) Number of Units Vacated L11 >ENTER< Enter the number from line 11.
If a prior year form, press the "Enter" key only.
(15) Number of Units Vacated and Occupied by New residents L12 >ENTER< Enter the number from line 12.
If a prior year form, press the "Enter" key only.
(16) Number of Units Vacated and Held L13 >ENTER< Enter the number from line 13.
If a prior year form, press the "Enter" key only.

Section 03 Form 8703 (Program 13250)

3.24.26 - 28 SECTION 03
Source Document or Record: Form 8703
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) Name of Issuer L14 >ENTER< Enter the name from Part III, line 14.
(3) Issuer's EIN L15 >ENTER< Enter the Issuer's EIN from Part III, line 15.
(4) Name of Bond Issue L16 >ENTER< Enter the name of the bond issue from Part III, line 16.
(5) Date of Bond Issue L17 >ENTER< Enter the date from Part III, line 17.
(6) CUSIP L18 >ENTER< Enter the CUSIP number from Part III, line 18.
(7) Issue Price 19$ >ENTER< Enter the issue price from Part III, line 19.
(8) Final Maturity Date L20 >ENTER< Enter the final maturity date from Part III, line 20.
(This is a must enter field *****.)
(9) Signature Code SIGN >ENTER< Enter a "1" if a signature is present.
(10) Preparation Code CODE Preparation Code Enter a "1" if information is present in the "Paid Preparer Use Only" section.
(11) Preparer SSN/PTIN PTIN Preparer SSN/PTIN Enter the PTIN.
(12) Preparer EIN EIN Preparer EIN Enter the preparer EIN.
(13) Preparer Telephone TEL# Preparer Telephone Enter the preparer telephone number.