3.24.143 Gift Tax Returns

Manual Transmittal

November 14, 2017

Purpose

(1) This transmits revised IRM 3.24.143, ISRP System, Gift Tax Returns.

Material Changes

(1) Various editorial changes have been made throughout the IRM, including line numbers, spelling, punctuation, etc.

(2) IRM references have been updated throughout the IRM.

(3) Added Internal Controls to this section. As a result, some information may have been moved or rearranged.

(4) IRM 3.24.143.1 - Added Program Scope.

(5) IRM 3.24.143.1.1 - Added Background subsection.

(6) IRM 3.24.143.1.2 - Added Authority subsection.

(7) IRM 3.24.143.1.3 - Added Responsibilities subsection.

(8) IRM 3.24.143.1.4 - Added Program Management and Reviews subsection.

(9) IRM 3.24.143.1.5 - Added Program Control subsection.

(10) IRM 3.24.143.1.6 - Added Term, Definitions, and Acronyms subsection.

(11) IRM 3.24.143.1.7 - Added Related Resources subsection.

(12) Exhibit 3.24.143-8, Section 07 - Added element (11), renumbered and updated instructions for elements (12) and (13).

Effect on Other Documents

IRM 3.24.143, dated November 15, 2016, (effective January 1, 2017), is superseded.

Audience

Data Conversion Operations

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope

  1. This IRM section provides instructions for Wage and Investment Integrated Submission and Remittance Processing (ISRP) System is to transcribe the returns below:

    1. Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

  2. Purpose: Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

  3. Audience: Data Transcribers perform key entry from image, original entry or supplemental data. Capture data from a wide variety of tax documents and forms from images, paper, and/or other sources.

  4. Policy Owner: Director, Submission Processing

  5. Program Owner: Paper Processing Branch, Mail Management/Paper Processing Section.

  6. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):

    • Accounts Management (AM)

    • Chief Counsel

    • Compliance

    • Information Technology (IT) Programmers

    • Large Business and International (LB&I)

    • Small Business Self-Employed (SBSE)

    • Statistics of Income (SOI)

    • Submission Processing (SP)

    • Taxpayer Advocate Service (TAS)

    • Tax Exempt and Government Entities (TEGE)

  7. Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.

  8. The instructions contained in this book are used when transcribing paper returns.

  9. RM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Background

  1. The purpose Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.

Authority

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

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

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

    • Code sections which provide the IRS with the authority to issue levies

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for their campus.

  2. The Operations Manager is responsible for monitoring operational performance for their operation.

  3. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Reviews

  1. Program Reports:- System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

  2. Program Effectiveness is measured using the following:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Program Management and Reviews

  1. Program Reports:- System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.24.202, ISRP System, Supervisory Operator’s Manual,

  2. Program Effectiveness is measured using the following:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Program Controls

  1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

Terms/Definitions/Acronyms

  1. For Terms, Definitions, and Acronyms, visit IRM 3.24.38, ISRP System, BMF General Instructions.

Related Resources

  1. The following table lists related sources

    Resource Link/Title
    Submission Processing Design Center http://coursebooks.enterprise.irs.gov/
    Servicewide Electronic Research Program (SERP) http://serp.enterprise.irs.gov/
    Integrated Automation Technologies (IAT) http://iat.web.irs.gov/
    IRM 3.11.106 Estate & Gift Tax Returns - Forms 706 series and 709 (C&E)
    IRM 3.12.106 Estate & Gift Tax Returns - Forms 706GS(D), and 706GS(T) (SCRS)
    IRM 3.12.263 Estate & Gift Tax Returns Form series 706 and 709(ERS)
    IRM 3.24.38 ISRP System, BMF General Instruction

Control Documents

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

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-Entry Document Control

Form/Program Number/Tax Class/Document Code


  1. FORM
    PROGRAM NUMBER TAX CLASS / DOCUMENT CODE
    Form 709 12410 509

Donor's Name Line Entry

  1. Enter the donors name line exactly as shown. Enter a caret (<) to identify the last name.

    1. Do not space before or after the caret.

    2. If two last names are shown, enter the caret before the second last name unless both last names are Hispanic.

    3. If two Hispanic last names are shown, enter the caret before the first last name.

    4. If two last names are connected by a hyphen, enter the caret before the first last name.

    5. If a single name appears on the name line, enter a hyphen (-) in the first position followed by the caret and the name.

    6. If data follows the last name, enter a caret before entering the remaining data.

    Example: Enter As:
    Henry A. Cherry HENRY A<CHERRY
    Janet C. Redbud Laurel JANET C REDBUD<LAUREL
    Juan Garza Morales JUAN<GARZA MORALES
    Mary Johnson Garcia MARY JOHNSON<GARCIA
    Mary Lea-Wren MARY<LEA-WREN
    Goliath -<GOLIATH
    Hugh J. Smith Sr. HUGH J<SMITH<SR
    James C. Green Dec’d JAMES C<GREEN<DECD

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry Form 813, Document Register, Form 1332, Block and Selection Record, OR Form 3893, Re-Entry Document Control

Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Service Center (SC) Block Control ABC   The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2) Block Document Locator Number (DLN) DLN <Enter>
  • Enter the first 11 digits from:

    1. Form 813 — the "Block DLN" box,

    2. Form 1332 — the "Document Locator Number" box, or

    3. Form 3893 — box 2

  • The Key Verification (KV) EOP will verify the DLN from the first document of the block.

(3) Batch Number BATCH <Enter>
  • Enter the batch number from:

    1. Form 813 and Form 1332 — the "Batch Control Number" box or

    2. Form 3893 — box 3.

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

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

  2. Form 3893 — box 4.

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

  2. Form 3893 — box 5.

  3. Enter dollars and cents.

(6) Debit Amount DB <Enter> Press <Enter>.
(7) Transaction Code TRCODE <Enter> Enter as indicated in the "Trans Code" box on Form 1332. Do not enter hyphens.
(8) Transaction Date TR DATE <Enter> ★★★★★★ Enter date as indicated on Form 813 or Form 1332.
(9) Master File Tax (MFT) Code MFT <Enter> Enter MFT code from Form 1332.
(10) Secondary Amount SECAMT <Enter> Press <Enter>.
(11) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows:
  1. R = "Reprocessable" box checked.

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

  3. 4 = "SC Reinput" box checked.

    • If none of the boxes are checked, consult your supervisor who will determine if a source code is required.

    • If any other control document, press <Enter>.

(12) Year Digit YEAR <Enter>
  • If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.

  • This is a "MUST ENTER" field if the Source Code is "R" , "N" , or "4" .

(13) Period Code PRIOR YEAR <Enter> Press <Enter>.
(14) Remittance Processing System (RPS) Indicator RPS <Enter> Enter "2" if:
  1. "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332or"RRPS" is in the header of Form 1332.

  2. box 13 is checked on Form 3893.

Section 01 Form 709 (Program 12410)

Elem. No. Form 709 Section 01 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER#   Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Press <Enter>.
(4) Name Control (NC) NC <Enter> Enter the name control from the "Donors Last Name" box.
(5) Primary (Social Security Number (SSN) SSN <Enter> Enter the SSN shown under the caption "Donor's Social Security Number" in the upper right corner.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter> Enter the edited tax period from the top of the return.

Note:

If "0000" has been edited, enter 4 zeros (0000).

(10) Computer Condition Codes CC <Enter> Enter the codes edited in the upper left margin of the return.
(11) Received Date RDATE <Enter> Enter the date as stamped or edited on the face of the return.
  • If a "G" Condition Code is present and the return is a "non-remittance," end the document after this element unless the Penalty & Interest Code is present. If the Penalty & Interest Code is present, move to the Penalty & Interest Code field.

  • If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03 unless the Penalty & Interest Code is present.

  • If the Penalty & Interest Code is present, move to the Penalty & Interest Code field, prompt P&I.

(12) Citizenship Code CIT <Enter>
  • Enter the edited numeric code from the "Citizenship" box.

  • Do not enter a "0" if present

(13) If Donor Died During Year L8LFCK <Enter> Enter "1" if edited to the left of the checkbox on line 8.
(14) Date of Death L8DATE <Enter> Enter the date following the checkbox on line 8.
(15) Total Number of Donees L10 <Enter> Enter the digit(s) from line 10.
(16) Spouses SSN SSSN <Enter> Enter the secondary SSN from Part 1, Line 14.
(17) Prior Filing Code PRIOR CD <Enter> Enter the edited digit shown to the right of the "No" box.
(18) Consent Code CONSENT <Enter> Enter the edited digit shown in left margin of Part 1, line 18.
(19) DSUE Amount 01DSI <Enter> Enter the DSUE Indicator located on Page 1, Part 1, line 19, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(20) Penalty and Interest Code P&I <Enter> Enter the edited digit shown between Lines 2 and 3 (Tax Computation Section).
  • If a "G" Condition Code is present and the return is a non-remittance, end the document after this element.

  • If a "G" Condition Code is present and the return is a remittance, press <F6> and proceed to Section 03.

(21) Error Resolution System (ERS) Action Code ACTCD <Enter> Enter the edited digits from the bottom left margin.

Section 02 Form 709 (Program 12410)

Elem. No. Form 709 Section 02 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "02" .
(2) Donor's Name Line NAME1 <Enter> Enter the Donor's name.
(3) In Care of Name C/O NAME <Enter> Enter the in care of name if shown.
(4) Foreign Street Address FGN ADD <Enter> Enter the foreign address information as shown or edited from the entity area.
(5) Street Address ADDR <Enter> Enter the street address information as shown or edited in the entity area of the form.

Caution:

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

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

Caution:

If a foreign address, enter ONLY the foreign country code.

(7) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.

Caution:

If a foreign address, enter a period (.).

(8) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area of the return.

Caution:

If a foreign address, press <Enter>.

Section 03 Form 709 (Program 12410)

Elem. No. Form 709 Section 03 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "03" .
(2) Remittance RMT <Enter> Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

Note:

If Computer Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the remittance amount.

(3) Taxable Gifts Schedule A L1 $ <Enter> Enter the amount from line 1.
(4) Prior Taxable Gifts Schedule B L2 $ <Enter> Enter the amount from line 2.
(5) Total Taxable Gifts L3 $ <Enter> Enter the amount from line 3.
(6) Total Tax Computed L4 $ <Enter> Enter the amount from line 4.
(7) Total Prior Tax L5 $ <Enter> Enter the amount from line 5.
(8) Balance of Taxes L6 $ <Enter> Enter the amount from line 6.
(9) Maximum Applicable Credit Amount L7 <Enter> Enter the amount from line 7.
(10) Applicable Credit L8 $ <Enter> Enter the amount from line 8.
(11) Balance After Applicable Credit L9 $ <Enter> Enter the amount from line 9.
(12) 20 percent Adjustment to Specific Exemption 10 $ <Enter> Enter the amount from line 10.
(13) Balance After 20 percent Adjustment 11 $ <Enter> Enter the amount from line 11.
(14) Applicable Credit (TP) 12 $ <Enter> Enter the amount from line 12.
(15) Foreign Gift Tax Credit 13 $ <Enter> Enter the amount from line 13.
(16) Total Credits 14 $ <Enter> Enter the amount from line 14.
(17) Balance (Net Gift Tax) 15 $ <Enter> Enter the amount from line 15.
(18) Generation-Skipping Transfer Taxes 16 $ <Enter> Enter the amount from line 16.
(19) Total Taxes 17 <Enter> Enter the amount from line 17.
(20) Taxes Prepaid with Extension 18 <Enter> Enter the amount from line 18.
(21) Balance Due/Refund 19/20 <Enter> Minus (-) Enter the amount from line 19 or line 20 as follows:
  1. Enter the amount from line 19, if present, and press <Enter>.

  2. If there is no entry on line 19, enter the amount from line 20 and press MINUS(-).

(22) Preparer SSN PSSN <Enter> Enter the Preparer's SSN or PTIN.
(23) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(24) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 04 Form 709 (Program 12410)

Elem. No. Form 709 Section 04 Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise enter "04" .
(2) Donors Adjusted Basis ATOPMAR $ <Enter> Enter the edited amount from the top center margin of Schedule A.
(3) Foreign Spouse Indicator ALFMAR <Enter> Enter the edited "1" from the left margin of Schedule A, Part 1, if present.
(4) Total Value of Gifts PT4 L1 $ <Enter> Enter the amount from Schedule A, Part 4, line 1.
(5) Total Annual Exclusions L2 $ <Enter> Enter the amount from line 2.
(6) Total Included Amount of Gifts L3 $ <Enter> Enter the amount from line 3.
(7) Gifts of Interest L4 $ <Enter> Enter the amount from line 4.
(8) Exclusions Attributable to Gifts L5 $ <Enter> Enter the amount from line 5.
(9) Marital Deduction L6 $ <Enter> Enter the amount from line 6.
(10) Charitable Deduction L7 $ <Enter> Enter the amount from line 7.
(11) Total Deductions L8 $ <Enter> Enter the amount from line 8.
(12) Balance After Deductions L9 $ <Enter> Enter the amount from line 9.
(13) Generation Skipping Tax (GST) Taxes Payable 10 $ <Enter> Enter the amount from line 10.
(14) Taxable Gifts Schedule A 11 $ <Enter> Enter the amount from line 11.

Section 05 Form 709 (Program 12410)

New Section 05 is valid for tax periods 201210 and subsequent as follows:

  1. Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.

  2. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.

  3. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

  4. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No. Form 709 Section 05 Data Element Name PROMPT Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "05" .
(2) DSUE Deceased Spouse Name 1 05C1A <Enter> Enter Spouse Name 1 from Sch C, Part 1, Column A, line 1.
(3) DSUE Date of Death 1 05C1B <Enter> Enter DSUE Date of Death 1 from Sch C, Part 1, Column B, line 1.
(4) DSUE Portability Election Indicator 1 05C1C <Enter> Enter DSUE Portability Election Indicator 1 from Sch C, Part 1, Column C, line 1, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 1 05C1D <Enter> Enter DSUE Portable Amount 1 from Sch C, Part 1, Column D, line 1.
(6) DSUE Donor Gift Amount 1 05C1E <Enter> Enter DSUE Donor Gift Amount 1 from Sch C, Part 1, Column E, line 1.
(7) DSUE Date of Gift 1 05C1F <Enter> Enter DSUE Date of Gift 1 from Sch C, Part 1, Column F, line 1.
(8) DSUE Deceased Spouse Name 2 05C2A <Enter> Enter DSUE Deceased Spouse 2 from Sch C, Part 2, Column A, line 2.
(9) DSUE Date of Death 2 05C2B <Enter> Enter DSUE Date of Death 2 from Sch C, Part 2, Column B, line 2.
(10) DSUE Portability Election Indicator 2 05C2C <Enter> Enter DSUE Portability Election Indicator 2 from Sch C, Part 2, Column C, line 2, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(11) DSUE Portable Amount 2 05C2D <Enter> Enter DSUE Portable Amount 2 from Sch C, Part 2, Column D, line 2.
(12) DSUE Donor Gift Amount 2 05C2E <Enter> Enter DSUE Donor Gift Amount 2 from Sch C, Part 2, Column E, line 2.
(13) DSUE Date of Gift 2 05C2F <Enter> Enter DSUE Date of Gift 2 from Sch C, Part 2, Column F, line 2.
(14) DSUE Deceased Spouse Name 3 05C3A <Enter> Enter DSUE Deceased Spouse Name 3 from Sch C, Part 2, Column A, line 3.
(15) DSUE Date of Death 3 05C3B <Enter> Enter DSUE Date of Death 3 from Sch C, Part 2, Column B, line 3.
(16) DSUE Portability Election Indicator 3 05C3C <Enter> Enter DSUE Portability Election Indicator 3 from Sch C, Part 2, Column C, line 3, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(17) DSUE Portable Amount 3 05C3D <Enter> Enter DSUE Portable Amount 3 from Sch C, Part 2, Column D, line 3.
(18) DSUE Donor Gift Amount 3 05C3E <Enter> Enter DSUE Donor Gift Amount 3 from Sch C, Part 2, Column E, line 3.
(19) DSUE Date of Gift 3 05C3F <Enter> Enter DSUE Date of Gift 3 from Sch C, Part 2, Column F, line 3.

Section 06 Form 709 (Program 12410)

New Section 06 is valid for tax periods 201210 and subsequent as follows:

  1. Elements (2), (8), and (14), are 35 characters, valid as alpha and numeric.

  2. Elements (3), (7), (9), (13), (15), and (19), are numeric and 8 characters.

  3. Elements (4), (10), and (16), are 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

  4. Elements (5), (6), (11), (12), (17), and (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No. Form 709 Section 06 Data Element Name PROMPT Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "06"
(2) DSUE Deceased Spouse Name 4 06C4A <Enter> Enter Spouse Name 4 from Sch C, Part 2, Column A, line 4.
(3) DSUE Date of Death 4 06C4B <Enter> Enter DSUE Date of Death 4 from Sch C, Part 2, Column B, line 4.
(4) DSUE Portability Election Indicator 4 06C4C <Enter> Enter DSUE Portability Election Indicator 4 from Sch C, Part 2, Column C, line 4, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 4 06C4D <Enter> Enter DSUE Portable Amount 4 from Sch C, Part 2, Column D, line 4.
(6) DSUE Donor Gift Amount 4 06C4E <Enter> Enter DSUE Donor Gift Amount 4 from Sch C, Part 2, Column E, line 4.
(7) DSUE Date of Gift 4 06C4F <Enter> Enter DSUE Date of Gift 4 from Sch C, Part 2, Column F, line 4.
(8) DSUE Deceased Spouse Name 5 06C5A <Enter> Enter DSUE Deceased Spouse 5 from Sch C, Part 2, Column A, line 5.
(9) DSUE Date of Death 5 06C5B <Enter> Enter DSUE Date of Death 5 from Sch C, Part 2, Column B, line 5.
(10) DSUE Portability Election Indicator 5 06C5C <Enter> Enter DSUE Portability Election Indicator 5 from Sch C, Part 2, Column C, line 5, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(11) DSUE Portable Amount 5 06C5D <Enter> Enter DSUE Portable Amount 5 from Sch C, Part 2, Column D, line 5.
(12) DSUE Donor Gift Amount 5 06C5E <Enter> Enter DSUE Donor Gift Amount 5 from Sch C, Part 2, Column E, line 5.
(13) DSUE Date of Gift 5 06C5F <Enter> Enter DSUE Date of Gift 5 from Sch C, Part 2, Column F, line 5.
(14) DSUE Deceased Spouse Name 6 06C6A <Enter> Enter DSUE Deceased Spouse Name 6 from Sch C, Part 2, Column A, line 6.
(15) DSUE Date of Death 6 06C6B <Enter> Enter DSUE Date of Death 6 from Sch C, Part 2, Column B, line 6.
(16) DSUE Portability Election Indicator 6 06C6C <Enter> Enter DSUE Portability Election Indicator 6 from Sch C, Part 2, Column C, line 6, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(17) DSUE Portability Election Amount 6 06C6D <Enter> Enter the DSUE Portable Amount 6 from Sch C, Part 2, Column D, line 6.
(18) DSUE Donor Gift Amount 6 06C6E <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.
(19) DSUE Date of Gift 6 06C6F <Enter> Enter DSUE Donor Gift Amount 6 from Sch C, Part 2, Column E, line 6.

Section 07 Form 709 (Program 12410)

New Section 07 is valid for tax periods 201210 and subsequent as follows:

  1. Element (2) is 35 characters, valid as alpha and numeric.

  2. Elements (3) and (7) are numeric and 8 characters.

  3. Element (4) is 1 character and values are Blank - Not Present, 1 - Yes, 2 - No.

  4. Elements (5) and (6) and (8) through (18), are 15 characters, numeric, dollars and cents, and positive only.

Elem. No. Form 709 Section 07 Data Element Name PROMPT Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "07" .
(2) DSUE Deceased Spouse Name 7 07C7A <Enter> Enter Spouse Name 7 from Sch C, Part 2, Column A, line 7.
(3) DSUE Date of Death 7 07C7B <Enter> Enter DSUE Date of Death 7 from Sch C, Part 2, Column B, line 7.
(4) DSUE Portability Election Indicator 7 07C7C <Enter> Enter DSUE Portability Election Indicator 7 from Sch C, Part 2, Column C, line 7, as follows:
  1. Blank - Not Present.

  2. Enter 1 - Yes.

  3. Enter 2 - No.

Note:

If both boxes are checked, press <Enter>.

(5) DSUE Portable Amount 7 07C7D <Enter> Enter DSUE Portable Amount 7 from Sch C, Part 2, Column D, line 7.
(6) DSUE Donor Gift Amount 7 07C7E <Enter> Enter DSUE Donor Gift Amount 7 from Sch C, Part 2, Column E, line 7.
(7) DSUE Date of Gift 7 07C7F <Enter> Enter DSUE Date of Gift 7 from Sch C, Part 2, Column F, line 7.
(8) Total DSUE Amount 07DSU <Enter> Enter Total (for all DSUE amounts applied for Part 1 and Part 2) from Sch C.
(9) Donor's Basic Exclusion Amount 0701 <Enter> Enter the Donor's Basic Exclusion Amount from Sch C, line 1.
(10) Total DSUE Amount 0702 <Enter> Enter the Total DSUE Amount from Sch C, line 2.
(11) Restored Exclusion Amount 0703 <Enter> Enter the Restored Exclusion Amount from Sch C, line 3.
(12) Add Lines 1 and 2 0704 <Enter> Enter TOTAL Amount from Sch C, line 4.
(13) Maximum Applicable Credit or amount on line 3 0705 <Enter> Enter Maximum Applicable Credit on Amount on line 4 from Sch C, line 5.