3.24.28 Foreign Account Tax Compliance General Purpose Programs

Manual Transmittal

November 03, 2017

Purpose

(1) This transmits interim procedural guidance revised IRM 3.24.28, ISRP System, Foreign Account Tax Compliance General Purpose Programs.

Material Changes

(1) Updated the Purpose of this IRM to include the tax forms covered in this IRM.

(2) Updated Effects on Other Documents to include IPU 17U0038 and IPU 17U0168.

(3) Updated the Audience section to include the primary users of this IRM.

(4) Added new section IRM 3.24.28.1, Program Objectives, to comply with the new Internal Controls requirement.

(5) Added new subsection IRM 3.24.28.1.1, Background, to comply with the new Internal Controls requirement.

(6) Added new subsection IRM 3.24.28.1.2, Authority, to comply with the new Internal Controls requirement.

(7) Added new subsection IRM 3.24.28.1.3, Roles and Responsibilities, to comply with the new Internal Controls requirement.

(8) Added new subsection IRM 3.24.28.1.4, Program Management and Review, to comply with the new Internal Controls requirement.

(9) Added new subsection IRM 3.24.28.1.5, Program Controls, to comply with the new Internal Controls requirement.

(10) Added new subsection IRM 3.24.28.1.6, Terms/Acronyms/Definitions, to comply with the new Internal Controls requirement.

(11) Added new subsection IRM 3.24.28.1.7, Related Resources, to comply with the new Internal Controls requirement.

(12) IRM 3.24.28.2.1.4 - Added instructions for when a Global Intermediary Identification Number (GIIN) is required and when a GIIN is not required with a foreign address or domestic address.

(13) Exhibit 3.24.28-2 - Added new element (8), for new field UNIQUE FORM IDENTIFIER.

(14) Exhibit 3.24.28-2 - Removed element (9) Pro-Rata, and moved to Exhibit 3.24.28-4, element (23).

(15) Exhibit 3.24.28-2 - Added new element AMENDMENT NO. Renumbered subsequent elements within the exhibit.

(16) Exhibit 3.24.28-4 - Added new element (23), Pro-Rata Basis Reporting Checkbox. Renumbered subsequent elements within the exhibit.

(17) Exhibit 3.24.28-4, Section 03 Form 1042-S- Moved Element (24) Intermediary or flow through EIN through Element (39) Intermediary ZIP or Postal Zone, to Exhibit 3.24.28-5, Section 04 Form 1042-S, Elements (2) - (17).

(18) Exhibit 3.24.28-13, Element (14) - Added instructions for when a Global Intermediary Identification Number (GIIN) is required and when a GIIN is not required with a foreign address or domestic address.

(19) Updated dates to reflect the new tax year.

(20) IPU 17U0168 issued 01-24-2017 IRM 3.24.28.1.3 - Added Form 1120 to Forms/Program Numbers/Format Codes table.

(21) IPU 17U0168 issued 01-24-2017 IRM 3.24.28.1.4(2) - Added a -(hyphen) between thirty and five.

(22) IPU 17U0168 issued 01-24-2017 IRM 3.24.28.1.5 - Added general instructions for all entries of SSN/EIN/TIN, name, address, city, zip code, country code, and abbreviations to follow IRM 3.24.37 and 3.24.38 general input instructions unless otherwise instructed.

(23) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-1 - Element (3) - Added Form 1120 to Format Codes.

(24) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-6 - Added Form 1120 to the title.

(25) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-6 - Element (3) - Added Instructions on where to locate the CFIND on the Form 8938.

(26) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-6, Element (4) - Added name line entry instructions for BMF forms.

(27) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-6, Element (5) - Added Form 1120 to the TIN/SSN Instructions column.

(28) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-6, Element (6) - Added Form 1120 to the DLN Instructions column.

(29) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-7 - Added Form 1120 to the title.

(30) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-7 - Element (3) - Corrected Data Element Name.

(31) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-7, Element (4) - Corrected Data Element Name.

(32) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-7, Element (5) - Corrected Data Element Name.

(33) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-8 - Added Form 1120 to the title.

(34) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-9 - Added Form 1120 to the title.

(35) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-10 - Added Form 1120 to the title.

(36) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Added Form 1120 to the title.

(37) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Element (7) - Removed approved abbreviations instructions and added instructions to spell out currency that have special characters or symbols.

(38) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Element (8) - Removed approved abbreviations instructions.

(39) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Element (9) - Removed approved abbreviations instructions.

(40) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Element (11) - Added the statement "include the three periods" in the Instructions column.

(41) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-11 - Element (27) - Added the statement "include the three periods" in the Instructions column.

(42) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Added Form 1120 to the title.

(43) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Element (7) - Removed approved abbreviations instructions and added instructions to spell out currency that have special characters or symbols.

(44) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Element (8) - Removed approved abbreviations instructions.

(45) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Element (9) - Removed approved abbreviations instructions.

(46) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Element (11) - Added the statement "include the three periods" in the Instructions column.

(47) IPU 17U0168 issued 01-24-2017 Exhibit 3.24.28-12 - Element (27) - Added the statement "include the three periods" in the Instructions column.

(48) IPU 17U0038 issued 01-03-2017 IRM 3.24.28.1.3 - Add Form 1041, Form 1065, and Form 1120-S.

(49) IPU 17U0038 issued 01-03-2017 IRM 3.24.28.1.5(2) & (3) - Added instructions to follow IRM 3.24.37 for input of individual entity information, and IRM 3.24.38 for business entity information.

(50) IPU 17U0038 issued 01-03-2017 IRM 3.24.28.1.6(2) & (3) - Added instructions to follow IRM 3.24.37 for input of individual entity information, and IRM 3.24.38 for business entity information.

(51) IPU 17U0038 issued 01-03-2017 IRM 3.24.28.2 - Added BMF TIN instructions.

(52) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-1 - Element (3)- Added Form 1041, 1065, and 1120-S.

(53) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-2 - Element (13) - Add F to function key 12, <F12>.

(54) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-2 - Element (18) - Corrected Element Number.

(55) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-4 - Elements (16) and (17) - Correct Prompt.

(56) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-6 - Added Form 1041, Form 1065, and Form 1120-S.

(57) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-7 - Added Form 1041, Form 1065, and Form 1120-S

(58) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-8 - Added Form 1041, Form 1065, and Form 1120-S

(59) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-8 - Element (5) - Added $ to Prompt.

(60) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-8 - Element (6) - Corrected Prompt.

(61) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-8 - Element (17) - Added $ to Prompt and changed field term to <Enter>.

(62) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-9 - Added Form 1041, Form 1065, and Form 1120-S

(63) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-9 - Element (2) - Corrected Prompt

(64) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-9 - Element (4) - Changed line number in the instructions column.

(65) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-10 - Added Form 1041, Form 1065, and Form 1120-S

(66) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-11 - Added Form 1041, Form 1065, and Form 1120-S

(67) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-11 - Element (3) - Removed verbiage, “Do not enter two consecutive spaces”.

(68) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-11 - Elements (7) - (9) - Clarified abbreviations are for countries.

(69) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-11 - Element 13 - changed line number in the instructions column.

(70) IPU 17U0038 issued 01-03-2017 Exhibit 3.24.28-12 - Added Form 1041, Form 1065, and Form 1120-S.

Effect on Other Documents

IRM 3.24.28 dated November 15, 2016 (effective January 1, 2017) is superseded. This IRM includes the following IRM Procedural Updates (IPU) - 17U0038 issued 01/03/2017, and 17U0168 issued 01/24/2017.

Audience

The primary users of this IRM are Wage and Investment Submission Processing Integrated Submission Remittance Processing (ISRP) data entry operators in the Data Conversion Operation.

Effective Date

(01-01-2018)


Linda J. Brown
Acting Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Accurate and timely input of the Foreign Account Tax Compliance Act (FATCA) Form 1042-S (Recipient Copy), Foreign Person’s U.S. Source Income Subject to Withholding, Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report, is of the utmost importance to allow for proper downstream document matching within the Large Business and International (LB&I) Business Operating Division (BOD).

    • Policy Owner: Director Submission Processing

    • Program Owner: Paper Processing Branch, an organization within Submission Processing.

    • Primary Stakeholders: Campus Data Conversion Operation data entry operators.

    • Program Goal: Accurately and timely processing of FATCA Form 1042-S (Recipient Copy), Foreign Person’s U.S. Source Income Subject to Withholding, Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report.

Background

  1. The input Foreign Account Tax Compliance Act (FATCA) Form 1042-S (Recipient Copy), Foreign Person’s U.S> Source Income Subject to Withholding, Form 8938, Statement of Specified Foreign Financial Assets, and Form 8966, FATCA Report, is being done to comply with the Foreign Account Tax Act (FATCA) that was passed as part of the HIRE Act. It generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets. The FATCA forms addressed in this Internal Revenue Manuals are filed and processed at the Submission Processing Centers shown in the table below. The first column of the table shows the FATCA form. The second column states the parent form the FATCA form is attached. The third column shows the corresponding Submission Processing Centers that process each specific FATCA form.

    Form Attached to Parent Return Submission Processing Center
    1042- S (Recipient Copy) 1040-NR Austin Submission Processing Center
    1042- S (Recipient Copy) 1120-F Ogden Submission Processing Center
    8938 1040 Fresno Submission Processing Center
    Kansas City Submission Processing Center
    8938 1040-NR Austin Submission Processing Center
    8938 1041, 1065, 1120, and 1120-S Cincinnati Submission Processing Center
    Ogden Submission Processing Center
    Form 8966   Austin Submission Processing Center

Authority

  1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC)

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

    3. The Hiring Incentives to Restore Employment (HIRE) Act.

Roles and Responsibilities

  1. The Director, Operation Manager and Department Managers are responsible for monitoring the flow of receipts to ensure the program objective of timely and accurately processing the forms contained within this IRM.

  2. Team Managers are responsible for:

    • monitoring the flow of receipts to ensure the program objective of timely and accurately processing the forms contained within this IRM.

    • conducting product reviews to ensure team employees are following instructions contained in this IRM.

    • timely distribution of this IRM.

  3. Team employees are responsible for:

    • following instructions contained in the IRM

    • maintaining updated IRM material in a timely manner.

  4. IRM Deviations must be submitted in writing following instruction from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for Executive approval.

Program Management and Review

  1. Reports: For a comprehensive list of reports used to manage the programs covered in this IRM see IRM 3.24.202.5, Supervisory Operation Manual, Managerial Reports.

  2. Program Effectiveness:

    • Downstream data matching in LB&I

    • Managerial Reviews

Program Controls

  1. Integrated Submission and Remittance Processing (ISRP) system access is granted through On-line 5081 process.

  2. Security level monitoring.

Terms, Acronyms, and Definitions

  1. The table below shows the terms and acronyms used throughout this IRM along with the definition of each term. Column one lists the term. Column 2 shows the corresponding acronym. Column C provides a definition for the term.

    Term Acronym Definition
    Alpha Block Control ABC A 3 alpha code used to identify blocks of work processed through the Data Conversion function
    Amended Return   A return filed to correct data submitted on an original return.
    Batch   A group of related tax returns or documents processed throughout the pipeline of Submission Processing. A batch can consist of 100 or less items of like returns or documents.
    Batch/Block Tracking System BBTS A comprehensive, integrated batch creation and tracking system. It’s used to generate block headers for Original Entry (OE)/Key Verification (KV) input.
    Block Header Sheet BHR The information transcribed by Integrated Submission and Remittance Processing (ISRP) System/Distributed Input System (DIS) to precede each block of documents in order to introduce balancing and identifying items common to the block.
    Business Master File BMF A Master File of various types of business return data which is maintained under an Employer Identification Number (EIN).
    Calendar Year CY Twelve (12) consecutive months ending December 31.
    Continuation Form Indicator CFIND A one-digit number of “1” alerts the computer there are continuation forms available for input. The computer system will automatically bypass repetitive input fields and will present the screen necessary for input of continuation sheets.
    Date Stamp Date Stamp The campus received date is stamped on tax returns and documents indicating the date received at IRS campus, territory office, area office or by an authorized agent of the IRS.
    Document Locator Number DLN 12 digit Document Locator Number that identifies the document. See Document 6209 for more information on DLNs.
    Employer Identification Number EIN A nine-digit number used to identify a taxpayer’s account.
    Entity   The area on source documents where the name, address, account number, tax period and other entity data appear.
    Entry Operator EOP Employee Operator working the batch
    Fiscal Year FY Twelve consecutive months ending on the last day of any month other than December.
    Foreign Account Tax Compliance Act FATCA The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets.
    Foreign Financial Institution FFI Foreign Financial Institution. Any foreign entity that: Accepts deposits in the ordinary course of banking or a similar business such as banks and credit unions. Holds financial assets for the account of others as a substantial portion of its business such as brokerages or custodians.
    File Location Code FLC A two-digit number that identifies the service center at which a file is processed or maintained.
    Global Intermediary Identification Number GIIN A 19 character identification number that is a composite of the following identifiers: FATCA ID, financial institution type, status code, and country identifier. A Financial institution registered to be FATCA compliant is issued a GIIN.
    Individual Master File IMF A Master File of individual tax return data which is accessed by input of a social security number (SSN).
    Individual Taxpayer Identification ITIN An ITIN is a nine-digit number (assigned by IRS) to those individuals who do not qualify for a social security number SSN but require an identifying number for tax purposes.
    Integrated Submission and Remittance Processing ISRP The Integrated Submission and Remittance Processing (ISRP) System transcribes and formats data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving.
    Internal Revenue Code IRC The tax laws as set forth by Congress.
    Internal Revenue Manual IRM A handbook of procedure and law specifically designed to cover one area of processing.
    IRM Procedural Update IPU Procedural updates that are made to an IRM after the IRM is published. The updates are posted to the IRM on SERP, and will be included in the next published version of the IRM.
    Internal Revenue Service IRS The division of the U.S. Department of the Treasury responsible for the collection of income, excise, and other taxes and the enforcement of the tax laws,
    Julian Date   A system of numbering days of the year from 001 through 365 (366, if a leap year).
    Key Verification KV A status for ISRP terminals to enable data records to be verified by KV operators.
    Limitation On Benefits Code LOB Code A two-digit code used when withholding agents withhold at a reduced rate based on a on a treaty claim by an entity, for the recipient when they receive documentation establishing the applicable limitation on benefits provision of the treaty under which the entity qualifies.
    Master File MF A magnetic tape record containing entity and accounting information concerning taxpayer tax returns and related documents.
    Master File Tax Code MFT
    MFTC
    A two-digit number which identifies the type of tax.
    Mixed Data   An operator has transcribed entity from one document and the remaining information from another document.
    Mixed Entity   An operator has transcribed entity from one document and the remaining information from another document.
    Month Day Century Year MMDDCCYY Eight-digit numeric that identifies the two-digit month, two-digit day, two-digit century, and two-digit year.
    Name Control NC Up to four characters derived from an individual’s last name, the corporation name, or first listed partner’s last name in a partnership to identify the tax account.
    Non-Financial Foreign Entity NFFE A defined term in Foreign Account Tax Compliance Act (FATCA) legislation, used to denote any foreign entity that is not a financial institution.
    Original Entry OE Initial entry of data into the Integrated Submission Remittance Processing (ISRP) system.
    Primary SSN PSSN Nine-digit number required on all IMF input documents. (Usually located in first Social Security Number box on returns.)
    Prior Year PY A tax return with a due date prior to current operating year.
    Procedure   The established way or course of action for processing documents.
    Processing Year   The actual calendar year a return is filed and processed, e.g., 2017 tax returns are filed and processed in calendar year 2018.
    Program Number   A five-digit number used to identify types of remittance source documents which are being entered into RPS.
    Qualified Intermediary QI A foreign institution (primarily banks or investment firms) approved by the IRS to withhold U.S. Federal taxes and assume primary responsibility for their clients to pay those U.S. Federal taxes.
    Slipped Blocks/Mixed Data/Mixed Entity   An operator has mixed data or mixed entity on several documents within a block.
    Social Security Number SSN A nine-digit number assigned to the taxpayer by the Social Security Administration, and used as the account number of a taxpayer on IMF. May also be the identifying number on certain BMF accounts.
    Supervisor Operator SOP Supervisor owning the block of work
    Taxpayer Identification Number TIN The controlling nine-digit number assigned to identify each taxpayer’s master file account. This number will either be in an SSN or EIN format.
    Temporary Social Security Number/Internal Revenue Service Number TSSN
    IRSN
    Assigned by the campus. On ECC-MTB or IDRS transcripts an asterisk (*) appears following the invalid number. The fourth and fifth digits indicate the service center.
    United States US
    U.S.
    United States of America

Related Resources

  1. IRM 3.24.37, IMF General Instructions

  2. IRM 3.24.38, BMF General Instructions

  3. IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates

  4. IRM 11.3.1, Introduction to Disclosure

  5. Pub 1, Taxpayer Bill of Rights (TBOR)

Introduction

  1. This section provides instructions for the transcription and verification of data from the following:

    • Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, (Copy C for Recipient)

    • Form 8938, Statement of Specified Foreign Financial Assets

    • Form 8966, FATCA Report

Control Documents

  1. Control data may be transcribed from the Form 1332, Block and Selection Record.

Source Documents

  1. Data will be transcribed from the following forms:

    • Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, (Copy C for Recipient)

    • Form 8938, Statement of Specified Foreign Financial Assets

    • Form 8966, FATCA Report

Forms/Program Numbers/Format Codes

  1. The following table shows the program numbers and format codes for source documents.

    FORM PROGRAM NUMBER FORMAT CODE
    Form 1042-S Copy C 71710 218
    Form 8938 (attached to Form 1040, Form 1041, Form 1065, Form 1120 and Form 1120-S) 43300 201
    Form 8938 (attached to Form 1040-NR) 43310 202
    Form 8966 36500 217

Special Instructions Form 8966, FATCA Processing

  1. Each form with a foreign address in Part 1 must contain a Global Intermediary Identification Number (GIIN) on Part I, line 4 in order to be considered edited for input. If the GIIN is not present remove the return from the block and return it to the Code and Edit function. Pull the document and replace with an extra document or renumber.

    Note:

    If the address in Part 1 is a domestic address, a GIIN is not required.

  2. Name lines will hold up to thirty five characters. If the name line entry exceeds the 35 characters enter the first thirty-five characters. Valid characters are alpha, &, - or blank. A period (.) should be entered for illegible characters.

  3. Do not use Major City Codes (MCCs).

Special Instructions-Form 8938, Statement of Specified Foreign Financial Assets

  1. Ignore special characters <, >, and (. Note: An address, “N/A”, “None”, “Same”, or other variation should not be entered unless otherwise instructed.

  2. For Individual type entity entries and all other entries that include the SSN/TIN, name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.37, IMF General Instructions, unless otherwise instructed.

  3. For Business type entity entries and other entries that include the SSN/EIN/TIN, name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.38, BMF General Instructions, unless otherwise instructed.

  4. Transcribe only current year Form 8938.

  5. If multiple Forms 8938 are attached, select the form that has the highest account value in Part V, Line 4, or highest maximum value in Part VI, Line 4. Do not transcribe the remaining Forms 8938. Multiple Forms 8938 is the presence of more than one page 1 of the Form 8938, and each page 1 contains different information.

Special Instructions-Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (Recipient Copy (B)) (Program 71710)

  1. Enter all sections for each return, even if no data is present for a section.

  2. For Individual entity entries, including name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.37, IMF General Instructions, unless otherwise instructed.

  3. For Business entity entries, including name, address, state codes, zip codes, country codes, and all abbreviations, follow IRM 3.24.38, BMF General Instructions, unless otherwise noted.

MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the transcription operation sheets by the presence of stars (★★★★★★). See IRM 3.24.37, General Instructions, for procedures related to <MUST ENTER> fields.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures

  2. For all Individual Taxpayer Identification Numbers (TINs), refer to IRM 3.24.37.6.8, ISRP System, IMF General Instructions, for procedures, unless otherwise instructed.

  3. For all Business Taxpayer Identification Numbers (TINs), refer to IRM 3.24.38.4.4.14.4, ISRP System, BMF General Instructions, for procedures, unless otherwise instructed.

  4. Press <ENTER> for any element where no data is present, unless otherwise instructed.

Block Header Data Entry Form 1332, Block and Selection Record, For General Purpose Programming

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Alpha Block Control ABC   The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6. It cannot be changed.
(2) File Location Code FLC/DO   File location code "00" will always be generated. Entry is not required.
(3) Format Code FCOSDE <ENTER> Enter the three-digit format from the document locator box on Form 1332:
  1. Form 1042-S = 218

  2. Form 8938 (attached to Form 1040), Form 1041, Form 1065, Form 1120 and Form 1120-S= 201

  3. Form 8938 (attached to Form 1040-NR) = 202

  4. Form 8966 = 217

Section 01, Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (Recipient Copy) (Program 71710)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Enter the two-digit Sequence number) located on Form 1042-S.
(3) Name Line NAME <ENTER>
★★★★★★
Enter Name Line.

Note:

Enter from parent Form 1120-F or 1040-NR.

(4) Taxpayer Identification Number (TIN) TIN <ENTER>
★★★★★★
Enter the SSN or EIN from Parent Form 1040 NR or Form 1120-F.
(5) TIN Type Indicator TINTYPE <ENTER>
★★★★★★
For document "00" only
Enter one of the following numerics on document number "00" only.
  • SSN - Enter a "1"

  • EIN - Enter a "2"

Note:

This is a MUST ENTER FIELD for document "00" only. For documents "01" - "99" , this field will automatically fill with the TIN Type data input on document "00" .

(6) Tax Year YEAR <ENTER> The screen will display “2017”.
Tax year must be 2017. Do not change the YEAR prompt.
Do not enter prior year Form 1042-S.
(7) Received Date RDATE <ENTER>
★★★★★★
Enter the date as stamped or edited on the face of the return or in the bottom right corner of the 1042-S.

Note:

This field will generate from the previous document. If the received date is different than the generated date, enter the date present for the current document.

 

Note:

This is a MUST ENTER field for Document 00. If the DATE is not present on Document 00, fill the field with periods. On all other Documents, if the DATE is not present, press <Enter>.

(8) UNIQUE FORM IDENTIFIER UFI <ENTER> Enter the 10 digits from the UNIQUE FORM IDENTIFIER box.
  1. This is a numeric field only. Valid numerics are 0-9.

    • If alphas are present, or the numeric is illegible, or a numeric is missing, enter a period (.) in its place.

    • If the entire number is missing, press <ENTER>.

(8) Return Type Indicator (RTI) Amended RTIA <ENTER> Enter "1" if the AMENDED box is marked.
(9) Amended Checkbox AMNDCKBX <ENTER> Enter 1 if the AMENDED box is marked.
  1. If AMENDED box is not checked, press <ENTER>.

(10) AMENDMENT NO. AMEND# <ENTER> Enter the one-digit numeric from the AMENDMENT NO. box. Valid numerics are 1-9.
  1. If illegible, enter a period (.).

  2. If not present, press <Enter>

(11) Income Code BX1 <ENTER> Enter the two-digit code as shown from line 1.

Note:

If present and other than two legible digits, press <F12> to fill the field with question marks (??),

(12) Gross Income BX2 $ <ENTER> Enter the amount from line 2.
(13) Chapter Indicator CHIND <ENTER> Enter a "3 " if "3" is present. Enter "4" if 4 is present.
If blank press <Enter>
(14) Chapter 3 Exemption Code BX3A <ENTER> Enter the two-digit code as shown or edited from box 3a.

Note:

If present and other than two legible digits, press <F12> to fill the field with question marks (??).

(15) Chapter 3 Tax Rate BX3B <ENTER> Use the examples below, enter the percentage from box 3b as a four-digit number.
  • If form shows .02%, 00.02, 0.02, or .02, then enter 0002.

  • If form shows .2% or 00.20, 0.20, .2, or .20, then enter 0020.

  • If form shows 2%, 2.0, 02.00, 02.0, or 2.00, then enter 0200.

  • If form shows 20%, 20., 20.0, or 20.00, then enter 2000.

  • If form shows 20.5%, 20.5, or 20.50, then enter 2050.

  • If blank, then field release.

(16) Chapter 4 Exemption BX4A <ENTER> Enter the two-digit code as shown or edited from line 4a.

Note:

If present and other than two legible digits, press <F12>to fill the field with question marks (??).

(17) Chapter 4 Tax Rate BX4B <ENTER> Use the examples below, enter the percentage from box 4b as a four-digit number.
  • If form shows .02%, 00.02, 0.02, or .02, then enter 0002.

  • If form shows .2% or 00.20, 0.20, .2, or .20, then enter 0020.

  • If form shows 2%, 2.0, 02.00, 02.0, or 2.00, then enter 0200.

  • If form shows 20%, 20., 20.0, or 20.00, then enter 2000.

  • If form shows 20.5%, 20.5, or 20.50, then enter 2050.

  • If blank, then field release.

(18) Withholding Allowances BX5 $ <ENTER> Enter the amount from box 5.
(19) Net Income BX6 $ <ENTER> Enter the amount from box 6.
(20) Federal Tax Withheld BX7A $ <ENTER> Enter the amount from box 7a.
(21) Tax Not Deposited With IRS Pursuant to Escrow Procedure 7BCKBX <ENTER> Enter a "1" if the "Check if tax not deposited with IRS pursuant to escrow procedure" box is marked.
(22) Tax Withheld by Other Agents BX8 $ <ENTER> Enter the amount from box 8.
(23) Tax Paid by Withholding Agent BX9 $ <ENTER> Enter the amount from box 9.
(24) Total Withholding Credit BX10 $ <ENTER> Enter the amount from box 10.
(25) Amount Repaid to Recipient BX11 $ <ENTER> Enter the amount from box 11.
(26) Withholding Agent's EIN 12AEIN <ENTER> Enter the withholding agent’s EIN from box 12a.
(27) Chapter 3 Status Code 12BSC <ENTER> Enter the two-digit code as shown in box 12b.

Note:

If present and other than two legible digits, fill the field with periods.

(28) Chapter 4 Status Code 12CSC <ENTER> Enter the two-digit code as shown in box 12c.

Note:

If present and other than two legible digits, fill the field with periods.

Section 02, Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (Recipient Copy) (Program 71710)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT   Section "02" will always be generated. No entry is required.
(2) Withholding Agent's Name Line 1 12DNAME1 <ENTER> Enter up to 40 characters from the name line as shown on box 12d.
(a) Enter hyphens where shown.
(b) Ignore all other special characters.
(3) Withholding Agent's Name Line 2 12DNAME2 <ENTER> Enter the second name line from box 12d.
(a) Enter hyphens where shown.
(b) Ignore all other special characters.
(4) Withholding Agent's Name Line 3 12DNAME3 <ENTER> Enter the third name line from box 12d.
(a)Enter hyphens where shown.
(b) Ignore all other special characters.
(5) Withholding Agent's GIIN 12EGIIN <ENTER> Enter up to 19 characters from box 12e.
(a) Enter letters, numbers, periods, and hyphens where shown.
(b) Ignore all other special characters and illegible characters.
(6) Country Code 12FCC <ENTER> Enter the two-letter country code from box 12f.
(a) If other than two letter, press <Enter>.
(7) Foreign Taxpayer Identification Number 12GFTIN <ENTER> Enter up to 22 characters from box 12g.
(a) Enter up to 22 characters.
(b) Enter letters, numbers, and hyphens where shown.
(c) Ignore all other special characters and illegible characters.
(8) Withholding Agent’s Street Address 1 12HADD1 <ENTER> Enter up to 40 characters from the address line as shown in box 12h.
(a) Enter letters, numbers, hyphens and slashes where shown.
Ignore all other special characters.
(9) Withholding Agent’s Street Address 2 12HADD2 <ENTER> Enter up to 40 characters of the city as shown in box 12h.
(a) Enter letters, numbers, hyphens, and slashes where shown.
Ignore all other special characters.
(10) Withholding Agent’s City 12ICITY <ENTER> Enter up to 40 characters of the city as shown in box 12i. the city as shown on box 12i.

Note:

Do NOT use Major City Codes.

(11) Withholding Agent’s State 12IST <ENTER> Enter the two-letter standard state abbreviation from box 12i.
(a) If not U.S. state or possession/territory, press <Enter>.
(12) Withholding Agent’s Province Code 12IPROV <ENTER> Enter the two-letter province code from box 12i.
(a) If U.S. state or possession/territory, or other than two letters, press <Enter>.
(13) Withholding Agent’s Country Code 12ICOUN <ENTER> Enter the two-letter foreign country code from box 12i.
(a) If U.S. state or possession/territory, or other than two letters, press <Enter>.
(14) Withholding Agent’s Postal Zone 12IZONE <ENTER> Enter the ZIP Code or foreign postal zone from box 12i.
(a) If U.S. state or possession/territory, enter the five-digit ZIP Code.
(b) If not U.S. state or possession/territory, enter up to nine character postal code.

Section 03 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (Recipient Copy) (Program 71710)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise, enter "03".
(2) Recipient’s Name Line 1 13ANAME1 <ENTER> Enter up to 40 characters from the name line as shown in box 13a.
(a) Enter hyphens where shown.
(b) Ignore all other special characters
(3) Recipient’s Name Line 2 13ANAME2 <ENTER> Enter up to 40 characters from the second name line as shown in box 13a.
(a) Enter hyphens where shown.
(b) Ignore all other special characters.
(4) Recipient’s Name Line 3 13ANAME3 <ENTER> Enter up to 40 characters from the third name line as shown in box 13a.
(a) Enter the hyphens where shown.
(b) Ignore all other special characters.
(5) Recipient’s Country Code 13BCOUN <ENTER> Enter the two-letter country code from box 13b.
If other than two letters, press <Enter>.
(6) Recipient's Address 1 13CADD1 <ENTER> Enter up to 40 characters from the address line as shown in box 13c.
(a) Enter letters, numbers, hyphens, and slashes where shown.
Ignore all other special characters.
(7) Recipient’s Address 2 13CADD2 <ENTER> Enter up to 40 characters from the second address line as shown in box 13c.
(a) Enter letters, numbers, hyphens, and slashes where shown.
(b) Ignore all other special characters.
(8) Recipient's City/Town 13DCITY <ENTER> Enter up to 40 characters of the city as shown in box 13d.
Enter up to 40 characters.

Note:

Do NOT use Major City Codes.

(9) Recipient's State 13DST <ENTER> Enter the two-letter standard state abbreviation from box 13d.
(a) If not U.S. state or possession/territory, press <ENTER>.
(10) Recipient's Province 13DPROV <ENTER> Enter the two-letter foreign province code from box 13d.
(a) If U.S. state or possession/territory, or other than two letters, press <ENTER>.
(11) Recipient’s Country Code 13DCOUN <ENTER> Enter the two-letter Country from box 13d.
(a) If U.S> state or possession/territory, or other than two letters, press<ENTER>
(12) Recipient's Zip or Postal Zone 13DZONE <ENTER> Enter the ZIP Code or foreign postal zone from box 13D.
(a) If U.S. state or possession/territory, enter the five-digit ZIP Code.
(b) If not U.S. state or possession/territory, enter up to nine character postal code.
(13) Recipient’s U.S. TIN 13ETIN <ENTER> Enter the Recipient’s TIN from box 13e.
(14) Ch. 3 Status Code 13FSC <ENTER> Enter the Ch. 3 Status Code from box 13f.
(15) Ch. 4 Status Code 13GSC <ENTER> Enter the Ch. 4 Status Code from box 13g.
(16) Recipient’s GIIN 13HGIIN <ENTER> Enter up to 19 characters of the Recipient’s GIIN from box 13h.
(a) Enter letters, numbers, periods, and hyphens where shown.
(b) Ignore all other special characters and illegible characters.
(17) Recipient’s Foreign TIN 13ITIN <ENTER> Enter up to 22 characters of the Recipient’s Foreign TIN from box 13i.
(a) Enter letters, numbers, and hyphens where shown.
Ignore all other special characters and illegible characters.
(18) Limitation On Benefits Code 13JLOBCD <ENTER> Enter the Limitation On Benefits Code (LOB Code) from box 13j.
(19) Recipient’s Account Number 13KACCT <ENTER> Enter up to 20 characters of the account number as shown in box 13k.
(a) Enter letters, numbers, and hyphens where shown.
(b) Ignore all other special characters and illegible characters.
(20) Recipient’s Date of Birth 13LDOB <ENTER> Enter the date of birth from box 13l in MMDDCCYY format.
enter a period for each illegible characters or missing digit.
(21) Primary Withholding Agent's Name 14ANAME <ENTER> Enter up to 40 characters from the name line as shown on box 14a.
(a) Enter hyphens where shown.
(b) Ignore all other special characters.
(22) Primary Withholding Agent's EIN 14BEIN <ENTER> Enter the Primary Withholding Agent’s EIN from box 14b.
(23) PRO-RATA Basis Reporting Checkbox PRBRCKBX <ENTER> 1. Enter 1 if the Pro-Rata basis reporting box is checked.
2. If the box is not checked press <Enter>.

Section 04 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, (Recipient Copy) (Program 71710)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise, enter "04".
(2) Intermediary or flow-through EIN 15AEIN <ENTER> Enter the Intermediary EIN from box 15a.
(3) Intermediary Ch 3 Status Code 15BSC <ENTER> Enter the two-digit code as shown or edited in box 15b.
  • If present and other than two digits or code is illegible, enter two periods and press enter.

(4) Intermediary Ch 4 Status Code 15CSC <ENTER> enter the two-digit code as shown or edited in box 15c.
  • If present and other than two digits or code is illegible, enter two periods and press enter.

(5) Intermediary or flow-through entity’s name line 1 15DNAME1 <ENTER> Enter up to 40 characters from the first name line as shown in box 15d.
  • Enter hyphens where shown.

  • Ignore all other special characters.

(6) Intermediary or flow-through entity’s name line 2 15DNAME2 <ENTER> Enter up to 40 characters from the second name line as shown in box 15d.
  • Enter hyphens where shown.

  • Ignore all other special characters.

(7) Intermediary or flow-through entity’s name line 3 15DNAME3 <ENTER> Enter up to 40 characters from the third name line as shown in box 15d.
  • Enter hyphens where shown.

  • Ignore all other special characters.

(8) Intermediary or flow-through entity’s GIIN 15EGIIN <ENTER> Enter up to 19 characters from box 15e.
  • Enter letters, numbers, periods, and hyphens where shown.

  • Ignore all other special character and illegible characters.

(9) Intermediary Country Code 15FCOUN <ENTER> Enter the two-letter country code from box 15f.
  • If other than two letters, press <ENTER>.

(10) Intermediary Foreign TIN 15GTIN <ENTER> Enter up to 22 characters of the identification number from box 15g.
  • Enter letters, numbers, and hyphens where shown.

  • Ignore all other special characters and illegible characters.

(11) Intermediary Address 15HADD1 <ENTER> Enter up to 40 characters from the address line as shown in box 15h.
  • Enter letters, numbers, hyphens, and slashes where shown.

  • Ignore all other special characters.

(12) Intermediary Address 2 15HADD2 <ENTER> enter up to 40 characters from the second address line as shown in box 15h.
  • Enter letters, number, hyphens, and slashes where shown.

  • Ignore all other special characters.

(13) Intermediary City/Town 15ICITY <ENTER> Enter up to 40 characters of the Intermediary City/Town as shown in box 15i.
  • Do not use Major City Codes.

(14) Intermediary State 15IST <ENTER> enter the two-letter standard state abbreviation from box 15i.
  • If not a U.S. state or possession/territory, press <ENTER>

(15) Intermediary Province 15IPROV <ENTER> Enter the two-letter foreign country province code from box 15i.
  • If U.S. state or possession/territory, or other than two letters, press<ENTER>.

(16) Intermediary Country Code 15ICOUN <ENTER> Enter the two-letter foreign country code from 15i.
  • If U.S. state or possession/territory, or other than two letters, press <ENTER>.

(17) Intermediary ZIP or Postal Zone 15IZONE <ENTER> Enter the ZIP code or foreign postal zone from box 15i.
  • If not U.S. state or possession/territory, enter up to nine character postal code.

(18) Payer's Name 16ANAME <ENTER> Enter up to 40 characters from the name line as shown on box 16a.
(a) Enter hyphens where shown.
(b) Ignore all other special characters.
(19) Payer's TIN 16BTIN <ENTER> Enter the TIN from line 16b.
(20) Payer's GIIN 16CGIIN <ENTER> Enter up to 19 characters from box 16c.
(a) Enter letters, numbers, periods, and hyphens where shown.
(b) Ignore all other special characters and illegible characters.
(21) Ch. 3 Status Code 16DSC <ENTER> Enter the Chapter 3 Status Code from box 16d
(22) Ch. 4 Status Code 16ESC <ENTER> Enter the Chapter 4 Status Code from box 16e.
(23) State Income Tax Withheld 17ASITW $ <ENTER> Enter the amount from line 17a.
(24) Payer's State Tax No. 17BST# <ENTER> Enter up to 10 characters from box 17b.
(a) Enter letters, numbers, periods, and hyphens where shown.
(b) Ignore all other special characters and illegible characters.
(25) Name of State 17CST <ENTER> Enter the two-letter standard state abbreviation from box 17c.

Section 01, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8938.
(3) Continuation Form Indicator CFIND <ENTER> The number of continuation forms can be found on page 1 of Form 8938, below the form title and above line 1.

Note:

The number of continuation forms may not be present when the taxpayer has attached continuation forms.


1) For document sequence number 00 always <ENTER>.
2) For sequence numbers 01 and subsequent:
  • if less than 25 continuation sheets are present within the Form 8938 document press<ENTER>.

  • if more than 25 continuation sheets are present within the Form 8938 document

    1. Press <ENTER> in the first CFIND prompt prior to entering the first 25 continuation sheets.

    2. Enter a 1 in the CFIND prompt that displays after entering the first 25 continuation sheets. Repeat for every set of 25 continuation sheets.

Note:

If CFIND is 1, the system goes directly to Section 07.

(4) Name NAME <ENTER>
★★★★★★
Enter up to 35 characters of the full name(s) as shown or edited on the parent form.
  1. For Program 43300 (Form 1040) follow NAME1 procedures found in Exhibit 3.24.3-3

  2. For Program 43300 (Form 1042, 1065, 1120, and 1120-S.
    1. Always enter a -(hyphen) as the first character of the name line.
    2. Always enter a <(caret) as the second character of the name line.
    3. Do not enter a numeric after a <(caret). If the name begins with a numeric, always spell out the first numeric in the name. If the numeric is not the first character of the name, do not spell out the numeric.
    4. Do not enter more than two <(carets).
    5. Do not enter more than one &(ampersand). If more than one &(ampersand), enter the first &(ampersand) and spell out “and” for all other &(ampersands).

  3. For Program 43310 follow NAME1 procedures found in Exhibit 3.24.3-85

(5) TIN/SSN TIN/SSN <ENTER>
★★★★★★
Enter the SSN/TIN as shown in the “Your social security number” box on Form 1040 or Form 1040-NR, or the SSN/EIN/TIN as shown in the “Employer Identification Number” box on Form 1041, Form 1065, Form 1120, and Form 1120-S, for which the Form 8938 is attached.
(a) If missing, illegible, incomplete, more than nine digits, multiple SSNs/EINs on the same line/box, or is a TIN that begins with a red edited “9”, enter as Long Entity.
(b) See IRM 3.24.37.6.8, ISRP System, IMF General Instructions, or 3.24.38.4.4.14.4, BMF General Instructions for procedures.
(c) For processing year 2017 & 2018, EINs will display in SSN format.
(6) Document Locator Number DLN <ENTER>
★★★★★★
Enter the 14 digit DLN from the Form 1040, Form 1040-NR, Form 1041, Form 1065, Form 1120, or Form 1120-S for which the Form 8938 is attached.

Section 02, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "02"
(2) Tax Period TAXPR <ENTER> Enter the tax period from top of Form 8938. Transcribe current year forms only.
(3) Continuous Statements Checkbox TOPCKBX <ENTER> Enter “1” if the "If you have attached continuation statements, check here" checkbox is marked.
(4) Number of Continuous Statements TOPRT <ENTER> Enter the amount present in the Number of Statements box.
(5) Number of Deposit Accounts PIL1 <ENTER> Enter the amount from Part I, line 1.
(6) Maximum Value of Deposit Accounts PIL2 $ <ENTER> Enter the amount from Part I, line 2.
(7) Number of Custodial Accounts PIL3 <ENTER> Enter the amount from Part I, line 3.
(8) Maximum Value of Custodial Accounts PIL4 $ <ENTER> Enter the amount from Part I, line 4.
(9) Foreign Accounts Closed PIL5 <ENTER> Enter “1” if the Yes box is marked.
Enter “2” if the No box is marked.
Enter “3” if both boxes are marked.
(10) Number of Foreign Assets PIIL1 <ENTER> Enter the amount from Part II, line 1.
(11) Maximum Value of Assets PIIL2 $ <ENTER> Enter the amount from Part II, line 2.
(12) Foreign Assets Acquired or Sold PIIL3 <ENTER> Enter “1” if the Yes box is marked.
Enter “2” if the No box is marked.
Enter “3” if both boxes are marked.
(13) Deposit and Custodial Interest PIII1A(C) $ <ENTER> Enter the amount from Part III, line 1a(c).
(14) Deposit and Custodial Interest Form and Line PIIIL1A(D) <ENTER>
  1. Enter the form and line entries in Part III, line 1a(d).

  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(15) Deposit and Custodial Interest Schedule and Line PIIIL1A(E) <ENTER> Enter the schedule and line entries in Part III, line 1a(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

Section 03, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310)

Elem. No. Data Element Name Prompt Fld. Term Instructions
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise enter “03”
(2) Deposit and Custodial Dividends PIIIL1B(C) $ <ENTER> Enter the amount from Part III, line 1b(c)
(3) Deposit and Custodial Dividends Form and Line PIIIL1B(D) <ENTER> Enter the form and line entries in Part III, line 1b(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(4) Deposit and Custodial Dividends Schedule and Line PIIIL1B(E) <ENTER> Enter the schedule and line entries in Part III, line 1b(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR Schedule A as “F1040NR SCHA”.

(5) Deposit and custodial Royalties PIIIL1C(C) $ <ENTER> Enter the amount from Part III, line 1c(c).
(6) Deposit and Custodial Royalties Form and Line PIIIL1C(D) <ENTER> Enter the schedule and line entries in Part III, line 1c(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(7) Deposit and Custodial Royalties Schedule and Line PIIIL1C(E) <ENTER> Enter the schedule and line entries in Part III line 1c(e)
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

(8) Deposit and Custodial Other Income PIIIL1D(C) $ (ENTER>
MINUS (-)
Enter the amount from Part III, line 1d(c).
(9) Deposit and Custodial Other Income Form and Line PIIIL1D(D) <ENTER> Enter the forma and line entries in Part III, line 1d(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(10) Deposit and Custodial Other Income Schedule and Line PIIIL1D(E) <ENTER> Enter the schedule and line entries in Part III, line 1d(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

(11) Deposit and Custodial Other Gain and Loss PIIIL1E(C) $ <ENTER>
MINUS (-)
Enter the amount from Part III, line 1e(C)
(12) Deposit and Custodial Gain and Loss Form and Line PIIL1E(D) <ENTER> Enter the form and line entries in Part III, line 1e(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(13) Deposit and Custodial Gain/Loss Schedule and Line PIIIL1E(E) <ENTER> Enter the schedule and line entries in Part III1e(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

(14) Deposit and Custodial Deductions PIIIL1F(C) $ <ENTER> Enter the amount form Part III, line 1f(c).
(15) Deposit and Custodial Deductions Form and Line PIIIL1F(D) <ENTER> Enter the form and line entries in Part III, line 1f(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(16) Deposit and Custodial Deductions Schedule PIIIL1F(E) <ENTER> Enter the schedule and line entries in Part II, line 1f(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040 SCHA.

(17) Deposit and Custodial Credits PIIIL1G(C) $ <ENTER> Enter the amount from Part III, line 1g(c).
(18) Deposit and Custodial Credits Form and Line PIIIL1G(D) <ENTER> Enter the form and line entries in Part III, line 1g(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(19) Deposit and Custodial PIIL1G(E) <ENTER> Enter the schedule and line entries in Part III, line 1g(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

Section 04 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise enter "03" always.
(2) Other Assets Interest PIIIL2A(C)$ <ENTER> Enter the amount from Part III, line 2a(c).
(3) Other Assets Interest Form and Line PIIIL2A(D) <ENTER> Enter the form and line entries in Part III, line 2a(d).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(4) Other Assets Interest Schedule and Line PIIIL2A(E) <ENTER> Enter the form and line entries in Part III, line 2a(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

(5) Other Assets Dividends PIIIL2B(C) $ <ENTER> Enter the amount from Part III, line 2b(c).
(6) Other Assets Dividends Form and Line PIIIL2B(D) <ENTER> Enter the form and line entries in Part III, line 2b(d).
Refer to Element (3) for additional instructions.
(7) Other Assets Dividends Schedule and Line PIIIL2B(E) <ENTER> Enter the schedule and line entries in Part III, line 2b(e).
Refer to Element (4) for additional instructions.
(8) Other Assets Royalties PIIIL2C(C) $ <ENTER> Enter the amount from Part III, line 2c(c).
(9) Other Assets Royalties Form and Line PIIIL2C(D) <ENTER> Enter the form and line entries in Part III, line 2c(d).
Refer to Element (3) for additional instructions.
(10) Other Assets Royalties Schedule and Line PIIIL2C(E) <ENTER> Enter the schedule and line entries in Part III, line 2c(e).
Refer to Element (4) for additional instructions.
(11) Other Assets Other Income PIIIL2D(C) $ <ENTER>
MINUS(-)
Enter the amount from Part III, line 2d(c).
(12) Other Assets Other Income Form and Line PIIIL2D(D) <ENTER> Enter the form and line entries in Part III, line 2d(d).
Refer to Element (3) for additional instructions.
(13) Other Assets Other Income Schedule and Line PIIIL2D(E) <ENTER> Enter the schedule and line entries in Part III, line 2d(e).
Refer to Element (4) for additional instructions.
(14) Other Assets Gain/Loss PIIIL2E(C) $ <ENTER>
MINUS(-)
Enter the amount from Part III, line 2e(c).
(15) Other Assets Gain/Loss Form and Line PIIIL2E(D) <ENTER> Enter the form and line entries in Part III, line 2e(d).
Refer to Element (3) for additional instructions.
(16) Other Assets Gain/Loss Schedule and Line PIIIL2E(E) <ENTER> Enter the schedule and line entries in Part III, line 2e(e).
Refer to Element (4) for additional instructions.

Section 05, Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 433110)

Elem No. Data Element Name Prompt Fld. Term Instruction
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise enter “05” always.
(2) Other Assets Deductions PIIIL2F(C) $ <ENTER> Enter the amount form Part III, line 2f(c)
(3) Other Assets Deductions Form and Line PIIIL2F(D) <ENTER> Enter the form and line entries in Part III, line 2f(d)
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040, Line 13 as “F1040 LN13.

(4) Other Assets Deductions Schedule and Line PIIIL2F(E) <ENTER> Enter the form and line entries in Part III, line 2f(e).
  1. Enter up to 35 characters

  2. Use the following approved abbreviation

    • Form =F; Line = Line; Schedule = SCH; Part = Part; Page = PG; Investment = INVT; Various = VAR; Management = MGMT; Limited= LTD; Partnership = PTP; Statement = STMT; Section = SEC

Example:

Enter Form 1040NR, Schedule A as “F1040NR SCHA.

(5) Other Assets Credits PIIIL2G(C) $ <ENTER> Enter the amount from Part III, line 2g(c)
(6) Other Assets Credits Form and Line PIIIL2G(D) <ENTER> Enter the form and line entries in Part III, 2g(d).
Refer to Element (3) for additional instructions.
(7) Other Assets Credits Schedule and Line PIIIL2G(E) <ENTER> Enter the schedule and line entries in Part III, line 2g(e).

Refer to Element (4) for additional instructions.
(8) Number of Form 3520 PIVL1 <ENTER> Enter the amount from Part IV, line 1
(9) Number of Forms 3520-A PIVL2 <ENTER> Enter the amount from Part IV, line 2.
(10) Number of Forms 5471 PIVL3 <ENTER> Enter the amount from Part IV, line 3.
(11) Number of Forms 8621 PIVL4 <ENTER> Enter the amount from Part IV, Line 4.
(12) Number of Forms 8865 PIVL5 <ENTER> Enter the amount from Part IV, Line 5.

Section 06 Form 8938, Statement of Specified Foreign Financial Assets, (Attached To Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <Enter> if already present on the screen; otherwise enter "04" always.
(2) Section Type of Account PVL1 <ENTER> From Part V, line 1:
Enter “1” if the Deposit box is marked.
Enter “2” if the Custodial box is marked.
Enter “3” if both boxes are marked.
(3) Account Number PVL2 <ENTER> Enter up to 20 characters from Part V, line 2.
  1. Enter hyphens where shown. Ignore all other special characters.

  2. Enter a space for each illegible character.

(4) Account Data PVL3 <ENTER> Enter the alpha character for each box that is marked from Part V, line 3.
(5) Maximum Value of Account PVL4 $ <ENTER> Enter the amount from Part V, line 4.
(6) Foreign Currency Exchange Rate PVL5 <ENTER> From Part V, line 5:
Enter “1” if the Yes box is marked.
Enter “2” if the No box is marked.
Enter “3” if both boxes are marked.
(7) Foreign Currency in Which Account is Maintained PVL6A <ENTER> Enter the first 35 characters from Part V, Line 6a.

Note:

If special characters or symbols representing a specific foreign currency are present, but are not available to you for input into the ISRP system, then spell out the word for the foreign currency. For example, Euro, Yen, Lira, etc.

(8) Foreign Currency Exchange Rate PVL6B <ENTER> Enter the first 35 characters from Part V, Line 6b.
(9) Source of Exchange Rate PVL6C <ENTER> Enter the first 35 characters from Part V, Line 6c.
(10) Name of Financial Institution PVL7A <ENTER> Enter the first 35 characters from Part V, Line 7a.
(11) Global Intermediary Identification Number PVL7B <ENTER> Enter the 19 character GIIN From Part V, Line 7b.

Note:

Enter the GIIN in the following format:
XXXXXX.XXXXX.XX.XXX (include the three periods)

(12) Mailing Address of Financial Institutions PVL8 <ENTER> Enter the first 35 characters from Part V, Line 8
(13) Institution Country/City/State PVL9 <ENTER> Enter the first 35 characters from Part V, Line 9.
(14) Description of Asset PVIL1 <ENTER> Enter the first 20 characters from Part VI, Line 1.
(15) Identifying Number PVIL2 <ENTER> Enter the first 20 characters from Part VI, Line 2.
(16) Date Asset Acquired PVIL3A <ENTER> Enter the Date from Part VI, line 3a in MMDDYY format.
(17) Date Asset Disposed PVIL3B <ENTER> Enter the date from Part VI, line 3b in MMDDYY format.
(18) Jointly Owned PVIL3C <ENTER> Enter a “1” if checkbox c, Part VI, line 3, is marked.
(19) No Tax Item Reported PVIL3D <ENTER> Enter a “1” if checkbox d, Part VI, line 3, is marked
(20) Maximum Value of Asset PVIL4 <ENTER> Enter the alpha character from the box marked from Part VI, line 4.
(21) Maximum Value Money Amount PVIL4 $ <ENTER> Enter the amount from Part VI, line 4e.
(22) Foreign Currency Rate PVIL5 <ENTER> From Part VI, line 5:
Enter “1” if the Yes box is marked.
Enter “2” if the No box is marked.
Enter “3” if both boxes are marked.
(23) Foreign Currency in which Asset is Denominated PVIL6A <ENTER> Enter the first 35 characters from Part V, Line 6a.
(24) Foreign Currency Exchange Rate Used to Convert PVIL6B <ENTER> Enter the first 35 characters from Part V, Line 6b.
(25) Source of Exchange Rate Used PVIL6C <ENTER> Enter the first 35 characters from Part V, Line 6c
(26) Name of Foreign Entity PVIL7A <ENTER> Enter the first 35 characters from Part VI, Line 7a.
(27) Global Intermediary Identification Number PVIL7B <ENTER> Enter the 19 character GIIN from Part VI, Line 7b.

Note:

Enter the GIIN in the following format:
XXXXXX.XXXXX.XX.XXX (include the three periods)

(28) Type of Foreign Entity PVIL7C <ENTER> Enter the number representing the box marked from Part VI, line 7c.
(29) Mailing Address of Foreign Entity PVIL7D <ENTER> Enter the first 35 characters from Part V, Line 7d.
(30) Country/City/State PVIL7E <ENTER> Enter the first 35 characters from Part VI, Line 7e.
(31) Name of Insurer or Counterpart PVIL8A <ENTER> Enter the first 35 characters from Part VI, Line 8a
(32) Issuer or Counterparty Checkbox PVIL8A CKBX <ENTER> Enter the value from the boxes in Part VI, line 8 as follows:
0 - No boxes Checked or both boxes are checked.
1 – Issuer
2 – Counterparty
(33) Type of Insurer or Counterpart PVIL8B <ENTER> Enter the number representing the box marked from Part VI, line 8b.
(34) Insurer Data PVIL8C <ENTER> From Part VI, line 8c:

Enter “1” if the U.S. Person box is marked.

Enter “2” if the Foreign Person box is marked.

Enter “3” if both boxes are marked.
(35) Mailing Address of Issuer or Counterparty PVIL8D <ENTER> Enter the first 35 characters from Part VI, Line 8d.
(36) Insurer Country/City/State PVIL8E <ENTER> Enter the first 35 characters from Part VI, Line 8e.

Section 07 - 31 Form 8938 Continuation Forms, Statement of Specified Foreign Financial Assets, (Attached to Form 1040, Form 1041, Form 1065, Form 1120, and Form 1120-S (Program 43300) Or Form 1040-NR (Program 43310))

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Press <Enter> if already present on the screen; otherwise enter "07" - "31" always.
(2) Section Type of Account PVL1 <ENTER> From Part V, line 1:
Enter “1” if the Deposit box is marked.
Enter “2” if the Custodial box is marked.
Enter “3” if both boxes are marked.
(3) Account Number PVL2 <ENTER> Enter up to 20 characters from Part V, line 2.
  1. Enter hyphens where shown. Ignore all other special characters.

  2. Enter a space for each illegible character. Do not enter two consecutive spaces.

(4) Account Data PVL3 <ENTER> Enter the alpha character for each box that is marked from Part V, line 3.
(5) Maximum Value of Account PVL4 $ <ENTER> Enter the amount from Part V, line 4.
(6) Foreign Currency Exchange Rate PVL5 <ENTER> From Part V, line 5:
Enter “1” if the Yes box is marked.
Enter “2” if the No box is marked.
Enter “3” if both boxes are marked.
(7) Foreign Currency in Which Account is Maintained PVL6A <ENTER> Enter the first 35 characters from Part V, Line 6a.

Note:

If special characters or symbols that represent a specific foreign currency are present that are not available to you for input into the ISRP system, then spell out the word for the foreign currency. For example, Euro, Yen, Lira, etc.

(8) Foreign Currency Exchange Rate PVL6B <ENTER> Enter the first 35 characters from Part V, Line 6b.
(9) Source of Exchange Rate PVL6C <ENTER> Enter the first 35 characters from Part V, Line 6c.
(10) Name of Financial Institution PVL7A <ENTER> Enter the first 35 characters from Part V, Line 7a.
(11) Global Intermediary Identification Number PVL7B <ENTER> Enter the 19 character GIIN from Part VI, Line 1b.

Note:

Enter the GIIN in the following format:
XXXXXX.XXXXX.XX.XXX (include the three periods)

(12) Mailing Address of Financial Institutions PVL8 <ENTER> Enter the first 35 characters from Part V, Line 8
(13) Institution Country/City/State PVL9 <ENTER> Enter the first 35 characters from Part V, Line 9.
(14) Description of Asset PVIL1 <ENTER> Enter the first 20 characters from Part VI, Line 1.
(15) Identifying Number PVIL2 <ENTER> Enter the first 20 characters from Part VI, Line 2.
(16) Date Asset Acquired PVIL3A <ENTER> Enter the Date from Part VI, line 3a in MMDDYY format.
(17) Date Asset Disposed PVIL3B <ENTER> Enter the date from Part VI, line 3b in MMDDYY format.
(18) Jointly Owned PVIL3C <ENTER> Enter a “1” if checkbox c, Part VI, line 3, is marked.
(19) No Tax Item Reported PVIL3D <ENTER> Enter a “1” if checkbox d, Part VI, line 3, is marked
(20) Maximum Value of Asset PVIL4 <ENTER> Enter the alpha character from the box marked from Part VI, line 4.
(21) Maximum Value Money Amount PVIL4 $ <ENTER> Enter the amount from Part VI, line 4e.
(22) Foreign Currency Rate PVIL5 <ENTER> From Part VI, line 5:

Enter “1” if the Yes box is marked.

Enter “2” if the No box is marked.

Enter “3” if both boxes are marked.
(23) Foreign Currency in which Asset is Denominated PVIL6A <ENTER> Enter the first 35 characters from Part V, Line 6a.
(24) Foreign Currency Exchange Rate Used to Convert PVIL6B <ENTER> Enter the first 35 characters from Part V, Line 6b.
(25) Source of Exchange Rate Used PVIL6C <ENTER> Enter the first 35 characters from Part V, Line 6c
(26) Name of Foreign Entity PVIL7A <ENTER> Enter the first 35 characters from Part VI, Line 7a.
(27) Global Intermediary Identification Number PVIL7B <ENTER> Enter the 19 character GIIN from Part VI, Line 7b.

Note:

Enter the GIIN in the following format:
XXXXXX.XXXXX.XX.XXX (include the three periods)

(28) Type of Foreign Entity PVIL7C <ENTER> Enter the number representing the box marked from Part VI, line 7c.
(29) Mailing Address of Foreign Entity PVIL7D <ENTER> Enter the first 35 characters from Part V, Line 7d.
(30) Country/City/State PVIL7E <ENTER> Enter the first 35 characters from Part VI, Line 7e.
(31) Name of Insurer or Counterpart PVIL8A <ENTER> Enter the first 35 characters from Part VI, Line 8a
(32) Issuer or Counterparty Checkbox PVIL8ACKBX <ENTER> Enter the value of the boxes in Part VI, line 8a as follows:
]
0 - No boxes Checked

1 – Issuer

2 – Counterparty
(33) Type of Insurer or Counterpart PVIL8B <ENTER> Enter the number representing the box marked from Part VI, line 8b.
(34) Insurer Data PVIL8C <ENTER> From Part VI, line 8c:

Enter “1” if the U.S. Person box is marked.

Enter “2” if the Foreign Person box is marked.

Enter “3” if both boxes are marked.
(35) Mailing Address of Issuer or Counterparty PVIL8D <ENTER> Enter the first 35 characters from Part VI, Line 8d.
(36) Insurer Country/City/State PVIL8E <ENTER> Enter the first 35 characters from Part VI, Line 8e.

Section 01 Form 8966, FATCA Report, (Program 36500)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <ENTER> Press <ENTER> if the correct number appears automatically; otherwise enter the two-digit number from the upper right hand corner of the Form 8966. If the serial number has been generated by the system (see IRM 3.24.37.4.5, Sequential Document Entry) verify it matches the document being entered.
(3) Tax Year YEAR (auto) 2017 will generate for each document. Do not process prior year Form 8966.
(4) Corrected Report Checkbox CORCKBX <ENTER> Enter "1" if the "Corrected report" checkbox is marked above Part I.
Enter "0" if the box is not marked.
(5) Amended Report Checkbox AMDCKBX <ENTER> Enter "1" if the "Amended report" checkbox is marked above Part I.
Enter "0" if the box is not marked.
(6) Voided Report Checkbox VOIDCKBX <ENTER> Enter "1" if the "Voided report" checkbox is marked above Part I.
Enter "0" if the box is not marked.
(7) No Accounts of Assets to Report Checkbox ACCTCKBX <ENTER> Enter a "1" if the No Accounts to Report checkbox is marked above Part 1.
Enter "0" if the No Accounts to Report checkbox is not marked.
(8) Name of Filer PIL1A <ENTER>
★★★★★★
Enter up to 35 characters from the name as shown from Part I, line 1a.
(a) Enter ampersands and hypes where shown.
(b) Space for numbers and all other special characters.
Enter a period for an illegible character.
(9) Filer Category PIL1B <ENTER> Enter the two-character Filer Category from the boxes on line 1b.
(a) Enter a period for each illegible character.
(10) Number, Street and Room or Suite PIL2 <ENTER> Enter up to 35 characters of the street address from Part I, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <,>, and (.
11) City or Town PIL3A <ENTER> Enter up to 35 characters of the city or town listed in Part I, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

Note:

Do NOT use Major City Codes.

(12) State/Province/Region PIL3B <ENTER> Enter up to 35 characters of the state/province or region listed in Part I, line 3b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(13) Country (including postal code) PIL3C <ENTER> Enter up to 40 characters of the country including the postal code from Part I, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, (.
(14) Global Intermediary Identification Number PIL4 <ENTER> Enter the 19 characters (16 numbers and 3 preprinted periods) present in Part I, line 4.
  1. Foreign Address Present - If a foreign address is present, a GIIN must be present and entered. If a GIIN is not present, or other than 16 legible numbers and 3 periods, pull the document and replace with an extra document or renumber.

    • Domestic Address Present - If a domestic address is present, and a GIIN is not present, enter “0”.

(15) TIN of Filer PIL5 <ENTER> Enter the TIN from Part I, line 5.
(16) Name of Sponsored Entity PIL6 <ENTER> Enter up to 35 characters from the name as shown in Part I, line 6 if present.
(a) Enter ampersands and hyphens where shown.
(c) Space for all other special characters.

Enter a period for an illegible character.
(17) Number, Street and Room or Suite PIL7 <ENTER> Enter up to 35 characters of the street address from Part I, line 7.
Space for illegible characters, characters not accepted, and special characters <, >, and (.
(18) City or Town PIL8A <ENTER> Enter up to 35 characters of the city or town listed in Part I, line 8a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

Note:

Do NOT use Major City Codes.

(19) State/Province/Region PIL8B <ENTER> Enter up to 35 characters of the state/province or region listed in Part I, line 8b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(20) Country (including postal code) PIL8C <ENTER> Enter up to 40 characters of the country including the postal code from Part I, line 8c.
(a) Space for illegible characters, characters not accepted and special characters <, >, and (.
(21) Global Intermediary Identification Number PIL9 <ENTER> Enter the 19 characters (16 numbers and 3 preprinted periods) as shown in Part I, line 9.
CAUTION: If not present, or other than 16 legible numbers and 3 periods, press <Enter>.
(22) TIN PIL10 <ENTER> Enter the TIN from Part I, line 10.

Sections 02 Form 8966, FATCA Report, (Program 36500)

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <ENTER> Press <ENTER> if already present on the screen; otherwise, enter 02.
(2) Name of Account Holder PIIL1A <ENTER> Enter up to 35 characters from the name as shown in Part II, line 1a.
(a) Enter ampersands and hyphens where shown.
(b) Space for numbers and all other special characters.
Enter a period for an illegible character.
(3) Account Holder PIIL1B <ENTER> Enter the following values for line 1b:
0 = no box checked
1 = Individual box checked
2 = Entity box checked
3 = both boxes checked
(4) Number, Street and Room or Suite PIIL2 <ENTER> Enter up to 35 characters of the street address from Part II, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(5) City or Town PIIL3A <ENTER> Enter up to 35 characters of the city or town as shown in Part II, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.

Note:

Do NOT use Major City Codes.

(6) State/Province/Region PIIL3B <ENTER> Enter up to 35 characters of the state/province or region as shown on Part II, line 3b.
(a) Space for illegible characters, character not accepted, and special characters <, >, and (.
(7) Country (including postal code) PIIL3C <ENTER> Enter up to 40 characters of the country including the postal code as shown on Part II, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(8) TIN of Account Holder PIIL4 <ENTER> Enter the TIN from Part II, line 4.
(9) If the Account Holder or Payee is an Entity ... PIIL5 <ENTER> Enter up to 5 numbers in sequential order based on the boxes checked in Part II, line 5:
  1. Enter "1" if Owner- Documented FFI with specified U.S. owner(s) checkbox is marked.

  2. Enter "2" if Non-participating FI checkbox is marked.

  3. Enter "3" if Direct Reporting NFFE checkbox is marked.

  4. Enter "4" if Passive NFFE with substantial U.S. owner(s) checkbox is marked.

  5. Enter "5" if Specified U.S. Person checkbox is marked.

  6. Press <ENTER> if no entry is present.

Note:

“3” should not be entered for 2015 forms.

Note:

This field will fill with leading zeroes after <ENTER> is pressed.

(10) Name of Owner PIIIL1 <ENTER> Enter up to 35 characters from the name as shown on Part III, line 1.
(a) Enter ampersands and hyphens where shown.
(b) Space for numbers and all other special characters.
Enter a period for an illegible character.

Note:

The first position cannot be blank.

(11) Number, Street and Room or Suite PIIIL2 <ENTER> Enter up to 35 characters of the street address as shown on Part III, line 2.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(12) City or Town PIIIL3A <ENTER> Enter up to 35 characters of the city or town as shown on Part III, line 3a.
(a) Space for illegible characters, characters not accepted, and special characters <, > and (.

Note:

Do NOT use Major City Codes.

.
(13) State/Province/Region PIIIL3B <ENTER> Enter up to 35 characters of the state/province or region as shown Part III, line 3b.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(14) Country (including postal code) PIIIL3C <ENTER> Enter up to 40 characters of the country including the postal code as shown on Part III, line 3c.
(a) Space for illegible characters, characters not accepted, and special characters <, >, and (.
(15) TIN of Owner PIIIL4 <ENTER> Enter the TIN from Part III, line 4.
(16) Account Number PIVL1 <ENTER> Enter up to 40 characters of the account number from Part IV, line 1.
(a) Space for illegible characters, and special characters <, >, and (.
(17) Currency Code PIVL2 <ENTER> Enter the three-letter code from Part IV, line 2 if present.
(a) If three letters are separated periods enter the three letters only.
(b) If other than three letters, press <ENTER>.
(c) If illegible characters, numbers, or multiple entries are present, press <ENTER>.
(18) Account Balance PIVL3 $ <ENTER> Enter the dollar amount from Part IV, line 3 in dollars only.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(19) Check if Account closed during the Year PIV3CKBX <ENTER> Enter a "1" if the checkbox is marked on Part IV, line 3b.
Enter "0" if the box is not marked.
(20) Interest PIVL4A $ <ENTER> Enter the dollar amount from Part IV, line 4a in dollars only.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(21) Dividends PIVL4B $ <ENTER> Enter the dollar amount from Part IV, line 4b in dollars only.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(22) Gross Proceeds/Redemptions PIVL4C $ <ENTER> Enter the dollar amount Part IV, line 4c in dollars only.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(23) Other PIVL4D $ <ENTER> Enter the dollar amount Part IV, line 4d in dollars only.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(24) Check Applicable Pooled Reporting Type PVL1 <ENTER> Enter up to 6 numbers in sequential order based on the boxes checked in Part V, line 1:
  1. Enter "1" if Recalcitrant account holders with U.S. Indicia checkbox is marked.

  2. Enter "2" if Dormant Accounts checkbox is marked.

  3. Enter "3" if Recalcitrant account holders that are U.S. persons checkbox is marked.

  4. Enter "4" if Recalcitrant account holders without U.S. Indicia checkbox is marked.

  5. Enter "5" if Non-participating FFI checkbox is marked.

  6. Enter "6" if Recalcitrant account holders that are passive NFFEs checkbox is marked.

  7. Press <ENTER> if no entry is present.

Note:

This field will fill with leading zeroes after <ENTER> is pressed.

(25) Number of Accounts PVL2 <ENTER> Enter the number in Part V, line 2.
Press <ENTER> if no entry.
(26) Aggregated Payment Amount PVL3 $ <ENTER> Enter the dollar amount in dollars only in Part V, line 3.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(27) Aggregated Account Balance PVL4 $ <ENTER> Enter the dollar amount in dollars only present in Part V, line 4.
Press <ENTER> if no entry.

Caution:

DO NOT round for cents if present.

(28) Currency Code PVL5 <ENTER> Enter the three-letter code present in Part V, line 5.
(a) If three letters are separated periods enter the three letters only.
(b) If other than three letters, press <ENTER>.
(29) Correspondence Indicator CORID <ENTER> Enter the 14 digit numeric Correspondence Indicator edited at the bottom of Page 1.
(a) Enter periods for invalid or illegible characters.
(b) If more than 14 digits, enter the first 14 digits. Ignore excess digits.
If less than 14 digits, enter digits present, and fill remainder with periods.