3.34.3 NRP Individual Income Tax Returns - Code and Edit, Transcription

Introduction

  1. This section of the Internal Revenue Manual (IRM) provides instructions for coding and editing of individual income tax returns, forms and schedules; and input of that information via the NRP IMF Transcription Application.

  2. Instructions in this manual are for return information, supporting forms, and schedules of the Form 1040\///1040A tax return not transcribed or having limited transcription in traditional campus pipeline processing. Originally processed forms and schedules for tax periods ended July 31, 2008 through June 30, 2009 (tax year 2008) will be analyzed and transcribed. While most returns will be for calendar year tax periods, some may be for fiscal year tax periods.

  3. Although these returns will be transcribed more extensively a second time, the return and data will not be processed through the pipeline or to taxpayers’ accounts again. Transcribed data and examination results will be used by IRS research analysts to measure taxpayer compliance with reporting requirements, improve workload identification systems, and support the IRS Strategic Planning process.

  4. Instructions in this section apply to paper filed tax returns.

  5. Following is a list of tax forms and schedules used in the application. These forms will be part of a NRP study case file. They are also listed in the NRP Code and Edit Job Aid.

    • NRP TY-2008: Code and Edit Sheet for Transcription.

    • Form 1040 – U.S. Individual Income Tax Return, Pages 1 and 2

    • Form 1040A – U.S. Individual Income Tax Return, Pages 1 and 2 and Schedule 2.

    • Schedule A – Itemized Deductions

    • Schedules C & C-EZ – Profit or Loss From Business

    • Schedule D – Capital Gains and Losses

    • Schedule E – Supplemental Income and Loss

    • Schedule EIC – Earned income Credit

    • Schedule F – Profit or Loss From Farming

    • Schedule SE – Self Employment Tax

    • Form 1116, Foreign Tax Credit.

    • Form 2441, Child and Dependent Care Expenses.

    • Form 2555 and 2555EZ, Foreign Earned Income.

    • Form 2106 & 2106-EZ – Employee Business Expenses

    • Form 3800 – General Business Credit

    • Form 6251 – Alternative Minimum Tax

  6. Following is a list of limited transcription forms used in conjunction with the edit sheet.

    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

    • Form 4136, Credit for Federal Tax Paid on Fuels.

    • Form 5695, Residential Energy Efficient Property Credit.

    • Form 8396, Mortgage Interest Credit.

    • Form 8801, Credit for Prior Year Minimum Tax.

    • Form 8824, Like-Kind Exchanges.

    • Form 8834, Qualified Electric Vehicle Credit.

    • Form 8839, Qualified Adoption Expenses.

    • Form 8859, District of Columbia First-Time Homebuyer Credit.

    • Form 8860, Qualified Zone Academy Bond Credit.

    • Form 8885, Health Coverage Tax Credit.

    • Form 8901, Information on Qualifying Children Who Are Not Dependents.

    • Form 8903, Domestic Production Activities Deduction.

    • Form 8910, Alternative Motor Vehicle Credit.

    • Form 8911, Alternative Fuel Vehicle Refueling Property Credit.

    • Form 8912, Credit for Clean Renewable Energy and Gulf Tax Credit Bonds.

    • Form 8914, Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals.

Code and Edit of Form 1040 - Individual Income Tax Returns

  1. This part of the manual provides instructions for NRP-specific Code and Editing guidelines for individual tax returns.

General Concepts

  1. The following parts of this IRM section provide instructions for analyzing and editing documents to perfect them for entry into the application’s database. To the extent possible, these instructions use the same procedures, rules and techniques as current code and edit operations.

  2. Analysis and editing will be done using original processed tax returns. Your editing will not impact processed data of the original return.

  3. All work received for code and edit will be part of a major case file. Each case file is comprised of Forms 1040/1040A, and the schedules and forms attached to it. Forms for transcription must be identified, counted for use on the NRP IMF Edit Sheet, and then analyzed and perfected.

  4. Instructions in this guide most likely will not cover all situations you encounter. Refer questionable items or conflicts with instructions to your manager or work leader. They will obtain clarification from the NRP Headquarters staff

  5. For the most part, math calculations and verification of taxpayer computations are not part of this process. You will however, perform math calculations for selected lines on Schedules C/C-EZ, D, F, and Forms 2106/2106-EZ.

  6. Some forms and schedules will already have edit marks on them. They should have been edited in "red" .

  7. Do not edit names, entities, and received dates, or tax periods. You won’t need to provide any special processing or condition codes. All this was done during original processing of the return and is not required for this application.

Editing Concepts

  1. Make all edit marks using a Green pencil/erasable ink pen.

  2. Organizing forms and schedules in proper order.

    1. The return should be left in the order found. Don’t rearrange forms and schedules into a specific order for transcription.

    2. These returns were previously arranged in the order specified for transcription during original pipeline processing. Those not transcribed were moved behind the last page transcribed.

    3. The original code and edit sort order following Forms 1040/1040A is shown in the following table. Forms 2106 and 2106-EZ were not originally transcribed and should follow Form 8913.

    FORM 1040 FORM 1040A
    Schedule A Schedule 1
    Schedule B Schedule 2
    Schedule C/C-EZ Schedule 3
    Schedule D Form 8615
    Schedule E Schedule EIC
    Schedule F Form 8812
    Schedule R Form 8606
    Schedule SE Form 8863
    Form 1116 Form 8880
    Schedule J Form 8888
    Form 2441 Form 8917
    Form 3800
    Form 4136
    Form 4137
    Form 4684
    Form 4797
    Form 4972
    Form 5329
    Form 6198
    Form 6251
    Form 8615
    Form 4835
    Form 8839
    Form 8853
    Form 8814
    Schedule EIC
    Schedule H
    Form 8812
    Form 8606
    Form 8863
    Form 4952
    Form 8889
    Form 8880
    Form 8888
    Form 8917

  3. The final order of forms after you have completed your analysis and edit is:

    • Form 1040/1040A return and attachments as received in the case file.

    • NRP IMF Edit Sheet attached to the back of the return facing out.

  4. All forms or schedules require assignment of a sequence number.

    1. Taxpayers may include more than one copy of certain forms or schedules. Each specific form or schedule type should be marked with a sequence number. The forms and schedules possibly needing multiple sequence numbers are:

      Schedule C/C-EZ
      Schedule E
      Schedule F
      Schedule SE
      Form 1116
      Form 2106/2106-EZ
      Form 2555/2555-EZ

    2. The first occurrence of a form or schedule and additional ones will be numbered. Edit a sequence number in the upper right corner of the form or schedule. Using Schedule C as an example, give the first one number 1; and then 2,3,4 etc., depending on the number of them in the case file. Start over with 1 for the next different form or schedule.

    3. If only one of each of the above is in the case file, edit it with a number 1. Thus, each of these must have a sequence number, regardless how many are in the case file.

    4. Note that Schedules C and C-EZ, and Forms 2106, 2106-EZ, 2555 and 2555-EZ are considered to be different form types. If you have one Schedule C and one Schedule C-EZ, they each get edited with number 1.

  5. Many of the forms have decision or yes/no type boxes, or single check boxes for a line. The boxes must be edited for entry. The data input concept for boxes is they are checked or not checked. Edit only those boxes that are checked. Unchecked boxes will not be entered into the application. Edit these with a Circle around the checked box.

    1. Some boxes are yes/no type entries. Generally yes or no will be checked, but its possible taxpayers will check both boxes. If so, edit both.

    2. Circle any box that is checked. The NRP Code and Edit Job Aid show an example of yes/no check box editing.

    3. Other boxes are single check types in which taxpayers check the box only if it applies to them. It may be listed as "Final Return" and will be checked if the return is a final one. If not, it will be left alone. Other boxes may be "multiple choice" and taxpayer may check none, one or all of them. Circle these boxes only if checked.

  6. You may need to correct illegible or missing information such as TINs, numbers, etc. Almost all returns will be prepared and printed using computer software. The occurrence of illegible information should be minimal. However, you may need to correct some returns.

    1. If an SSN is illegible or missing from forms or schedules, check the return to see if you can find the information on another form or schedule. If not, no editing of the number will be done. Transcription will capture it as it appears on the form.

    2. Illegible numbers or money amounts should be corrected. Use your best judgment to determine the correct number and edit it.

    3. Some lines may have two different entries on them. If so, combine the amounts and edit them as one amount to the right of the amount column.

    4. Correction of TINs or missing TINs applies to any TIN on Schedules C/C-EZ, E, F, SE and Forms 1116, 2106/2106-EZ., and 2555/2555-EZ.

  7. Dollars and cents amounts don’t need editing. We want to capture whole dollar amounts. Almost every return you review will use dollars and exclude cents. Transcription will enter whole dollars, and ignore any cents amounts.

  8. Negative numbers.

    1. Some lines of forms are negative by design. They are preprinted on forms and taxpayers normally write in a number. No editing of these lines is required. These lines are listed in the Code and Edit sections for each specific form.

    2. Taxpayers may also provide negative numbers on lines normally considered to be positive. This rarely happens. In those cases, you will bracket the line as part of your editing.

    3. Some lines may be positive or negative depending on income losses or gains and losses on sales of property, etc. If these lines were original pipeline "T" lines, they were bracketed during original processing. The brackets will show up to you as red. You don’t need to edit them. Edit any other negative numbers that need it.

  9. Do not edit dates to a particular format. Transcription will enter dates as mm/dd/yyyy, regardless of how they appear on documents.

  10. There are no percentage amounts to be edited.

  11. If the return has attachments that are substitutes for official forms and schedules, transfer the information that is needed for transcription to a blank form or schedule. Schedules C,D,E,F, and SE are the forms most commonly created under these circumstances.

Initial Screening of Case Files

  1. Check to ensure you have the correct taxpayer, SSN and year in the case file. Each case file consists of a tax return, its forms and schedules and a NRP Edit Sheet. The edit sheet is stapled to the back of the return, facing outward.

  2. Ensure you are working with a Form 1040/1040A tax return. Other types of returns are not part of this study. Refer them to your manager for further review.

  3. The edit sheet will have basic taxpayer information pre-filled on it. Verify the edit sheet information matches that of the tax return. If not, refer the case to your manager.

  4. Make note of the occurrence of forms or schedules and how many there are in the case file. Use this to prepare the NRP Edit Sheet.

NRP TY-2008: Code and Edit Sheet for Transcription Preparation

  1. The edit sheet has been redesigned for the TY2008 program. It is now a "landscape" form with three sections: Forms and Schedules, Special Instructions and Miscellaneous Forms. It will assist Transcription in determining what forms and schedules have entries needing to be captured in the application. The tax return’s TIN, name, tax period, case number and return filed (type) are pre-filled on the edit sheet. Complete the Tax Examiner Number block with your number followed by the date you analyze the return.

  2. Remove the edit sheet from the back of the return so you can complete it.

  3. For each schedule or form, write the number of times it appears in the "Number for Transcription" column of the edit sheet. For example, if the taxpayer has one Schedule A, then a 1 goes in that column block.

  4. Most forms and schedules will appear only once. Those that receive a sequence number will appear once or multiple times. For these, the column entry should agree with the last (highest) sequence number you assign to it. If you edit a 4 for Schedule C, then on the edit sheet you should have sequence numbers 1 through 4 on the individual forms.

  5. The right hand side of the edit sheet has special items that may or may not need to be edited. Check the case file for any of the following forms and an amount on the listed line. If found, edit the amount to the edit sheet.

    1. Form 2439, Line 2 – Notice to Shareholder. Edit the dollar amount to the edit sheet. If more than 1 Form 2439 is in the case file, add all Line 2 amounts together and edit the sum to the edit sheet.

    2. Form 4136, Line 17 – Credit for Federal Tax Paid on Fuels credit. Edit the dollar amount to the edit sheet.

    3. Form 5695, Line 27 – Residential Energy Efficient Property Credit. Edit the dollar amount to the edit sheet.

    4. Form 8396, Line 11 – Mortgage Interest Credit. Edit the dollar amount to the edit sheet.

    5. Form 8801, Lines 28 and 30 – Credit for Prior Year Minimum Tax. Edit the dollar amounts to the edit sheet.

    6. Form 8839, Line 18 – Qualified Adoption Expenses. Edit the dollar amount to the edit sheet. If more than one Form 8839 is in the case file, add all Lines 18 and edit that total to the edit sheet.

    7. Form 8859, Line 11 – District of Columbia First-Time Homebuyer Credit. Edit the dollar amount to the edit sheet.

    8. Form 8885, Line 5 – Health Coverage Tax Credit. There may be two of these forms in the case file; one for each spouse. Add both amounts together and edit the sum to the edit sheet.

    9. Form 8901 – Information on Qualifying Children Who Are Not Dependents. Add up all children listed on all Forms 8901 in the case file and edit that total to the edit sheet. If more children are listed on a statement, etc. count them also.

    10. Form 8903, Lines 10, 16, 21 and 22. Domestic Production Activities Deduction. Edit the amounts for any and all of these lines to the matching box on the edit sheet.

    11. Form 8834, Line 7 - Qualified Electric Vehicle Credit. Edit the dollar amount to the edit sheet.

    12. Form 8860, Line 9 – Qualified Zone Academy Bond Credit. Edit the dollar amount to the edit sheet.

    13. Form 8910, Line 18 – Alternative Motor Vehicle Credit. Edit the dollar amount to the edit sheet.

    14. Form 8911, Line 19 – Alternative Fuel Vehicle Refueling Property Credit. Edit the dollar amount to the edit sheet.

    15. Form 8912, Line 17 – Credit for Clean Renewable Energy and Gulf Tax Credit Bonds. Edit the dollar amount to the edit sheet.

    16. Form 8914, Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals. Add the number of persons listed in Line 1(a) and edit the total to the edit sheet amount column. These may not exceed 4 persons.

    17. Form 8824, Like-Kind Exchanges. Edit "Yes" if the form is present even if there are no entries on the form.

  6. The bottom portion of the edit sheet contains special instructions for Form 1040/1040A, Lines 39c and 23c. Edit the computed additional standard deduction amount to the edit sheet. Computation instructions are contained in IRM 3.34.2.5 and IRM 3.34.2.6.

  7. Staple the edit sheet to the back of the return, facing outward.

Form 1040 - Page 1 and 2

  1. Line 6c (4) has 4 check boxes. Circle any that are checked.

  2. Review Line 6c "No. of Children on 6c" and" Dependents on 6c not entered above" who entries on the right side of the return. Add up all three lines. If the total exceeds 4, the return should have a statement listing the remaining dependents.

    1. Locate the statement, and edit it for transcription (underline First name, last name, etc.)

    2. Edit "more A" in the right margin of Line 6c.

    3. BLUE tab statement with "more A" information to be transcribed.

  3. If Line 6d is empty, count the number of exemptions or add those above it and edit the total number in the box.

  4. Circle any of Lines 13, 39c, 44a and b, 53a-c, 54a-c, 58 a and b, and 68 a-d boxes if checked.

  5. Line 21 has special editing. Taxpayers can list a variety of Other Income amounts. Data Entry will capture only 2 of these income types – Net Operating Loss Deduction (NOLD) and Gambling

    1. If stated separately – by itself – just leave it. Data will pick it up.

    2. If a combined amount is shown, determine the amount for NOLD and edit NOLD on dotted portion of Line 21 along with the amount to be transcribed. You may find this amount either on an attached statement or on Line 10 of Form 6251.

    3. Gambling must be "gross" winnings. If taxpayer report net, locate gross amount and edit to the right on Line 21.

    4. If no NOLD or Gambling is indicated, or the line has "statement " but has no NOLD or Gambling, edit out the word statement and or the Line 21 amount.

    5. Some will be edited out in pipeline because they are moved to other lines or pertain to incomes that belong elsewhere on the return. Ignore them as we want NOLD or gambling only.

    6. Several incomes may be combined into one amount. If combined, determine amounts for NOLD and/or gambling, and edit "NOLD" and/or "Gambling" with associated amount on dotted portion of Line 21.

  6. Edit Lines 40, 42, and 44 if needed.

  7. If a taxpayer checks Box 39c, their Line 40 standard deduction includes real estate taxes and/or a disaster loss in addition to the normal standard deduction. This applies only to the standard deduction and not if the Line 40 amount is from Schedule A, Itemized Deductions. The real estate or disaster loss portions must be separately computed for the edit sheet.

    1. Use the NRP TY 2008 Standard Deduction Worksheet to compute the amounts.

    2. Determine the disaster loss amount and edit it in the second column right of Line 39c of the NRP TY-2008; Code and Edit Sheet for Transcription.

    3. The real estate amount is limited to $500.00, but taxpayers may include more than that amount. Depending on a taxpayer’s filing status, age, etc this amount is based on a "simple" or " complex" computation. Use the worksheet for computation.

    4. Determine the real estate tax amount and edit it in the first column right of Line 39c of the NRP TY- 2008; Code and Edit Sheet for Transcription. Normally this amount will be $500.00 or less; but edit the amount you computed on the worksheet.

Form 1040A - Page 1 and 2

  1. Line 6c (4) has 6 check boxes. Edit any that are checked.

  2. Review the Line 6c "No. of Children on 6c who" and "Dependents on 6c not entered above" entries on the right side of the return. Add up all three lines. If the total exceeds 6, the return should have a statement listing the remaining dependents.

    1. Locate the statement, and edit it for transcription (underline First name, last name, etc).

    2. Edit "more A" in the right margin of Line 6c.

    3. BLUE tab statement with "more" information to be transcribed.

  3. If Line 6d is empty, count the number of exemptions or add those above it and edit the total number in the box.

  4. Circle Line 32c, if needed.

  5. Edit Lines 24, 26, and 28 if needed.

  6. If a taxpayer checks Box 23c, their Line 24 standard deduction includes real estate taxes (but not disaster losses) in addition to the normal standard deduction. The real estate portion must be computed for the edit sheet.

    1. The real estate amount is limited to $500.00, but taxpayers may include more than that amount. Depending on a taxpayer’s filing status, age, etc. this amount is based on a "simple" or " complex" computation. Use the worksheet for computation.

    2. Determine the simple or complex amount and edit it in the first column right of Line 23c of the NRP TY-2008; Code and Edit Sheet for Transcription. Normally this amount will be $500.00 or less, but edit the amount you computed on the worksheet.

Form 1040A, Schedule 2

  1. Review the Line 2 a through c (qualifying person, SSN and expenses) entries of the Schedule 2. There is room to list two dependents. If the total exceeds 2, the return should have a statement listing the remaining qualifying persons and required information. The taxpayer is required write " See attached" in the space to the left of Line 3.

  2. Locate the statement, and edit it for transcription (underline First name, last name, etc.).

  3. Edit "more B" in the right margin of Line 2.

Form 1040, Schedule A

  1. Circle any of Line 29 or 30 boxes if checked.

Form 1040, Schedule C

  1. Edit the sequence number in the upper right corner for each Schedule C. Note this form is considered a different form type than Schedule C-EZ. Assign sequence numbers for these two separately.

  2. Circle any of Lines F, H, 1, 32, or 33 boxes if checked.

  3. Circle any of the Yes/No boxes on Lines G, 34, 45, 46, 47a or 47b if checked. One of the boxes should be checked. If not, make no edit entries. If both are checked, circle both.

  4. This schedule has computational edit instructions depending on taxpayer entries on selected lines.

    1. If Line 1 is blank, but Line 3 has an amount, add Line 2 and Line 3 amounts, and edit the sum in Line 1.

    2. If Lines 1 through 4 are blank, but Line 5 has an amount, edit Line 5 amount in Lines 1 and 3.

    3. If Lines 1 through 6 are blank, but Line 7 has an amount, edit Line 7 amount in Lines 1, 3 and 5.

    4. If Line 3 is blank, but Lines 1 or 2 have an amount, subtract Line 2 amount from Line 1 amount, and edit the difference in Line 3.

    5. If Line 5 is blank, but Line 3 has an amount, subtract Line 4 amount from Line 3 amount, and edit the difference in Line 5.

    6. If Line 7 is blank, but Lines 5 or 6 has an amount, add Line 5 and Line 6 amounts, and edit the sum in Line 7.

    7. If Line 28 is blank, but any of Lines 8 through 27 have an amount, add the amounts in Lines 8 through 27, and edit the sum in Line 28.

    8. If Line 29 is blank, but Line 31 has an amount, add Line 30 and Line 31 amounts, and edit the difference in Line 29.

    9. If Line 31 is blank, but Line 29 has an amount, subtract Line 30 amount from Line 29 amount, and edit the difference in Line 31.

    10. If Line 40 is blank, but any of Lines 35 through 39 have an amount, add the amounts in Lines 35 through 39, and edit the sum in Line 40.

    11. If Line 42 is blank, but Lines 40 or 41 have and amount, subtract Line 41 amount from Line 40 amount, and edit the difference in Line 42.

    12. If Line 43 has more than 1 date, underline the earliest one.

  5. Do not edit Part V.

Form 1040, Schedule C-EZ

  1. Edit the sequence number in the upper right corner for each Schedule C-EZ. Note this form is considered a different form type than Schedule C. Assign sequence numbers for these two separately.

  2. Circle the Line 1 box if checked.

  3. Circle any of the Yes/No boxes on Line 6, 7, 8a or 8b if checked. One of the boxes should be checked for each line. If not, make no edit entries. If both are checked, circle both.

  4. This schedule has computational edit instructions depending on taxpayer entries on selected lines.

    1. If Lines 1 and 2 are blank, but Line 3 has an amount, edit Line 3 amount in Line 1.

    2. If Line 3 is blank, but Line 1 or 2 has an amount, subtract Line 2 amount from Line 1 amount, and edit the difference in Line 3.

  5. If Line 4, Part II has more than 1 date, underline the earliest one.

Form 1040, Schedule D

  1. Do not bracket amounts on Lines 6(f) or 14(f) as they are part of the form design.

  2. This schedule has computational edit instructions depending on taxpayer entries on selected lines.

    1. If Line 3(d) is blank, but Line 1(d) or 2(d) has an amount, add Lines 1(d) and 2(d) and edit the sum in Line 3(d).

    2. If Line 7(f) is blank, but any of Lines 1(f) through 6(f) has an amount, add the amounts in Lines 1(f) through 6(f), and edit the sum in Line 7(f).

    3. If Line 10(d) is blank, but Line 8(d) or 9(d) has an amount, add Lines 8(d) and 9(d) and edit the sum in Line 10(d).

    4. If Line 15(f) is blank, but any of Lines 8(f) through 14(f) has an amount, add the amounts in Lines 8(f) through 14(f), and edit the sum in Line 15(f).

  3. Do not edit page 2.

Form 1040 - Schedule E

  1. Edit the sequence number in the upper right corner for each Schedule E. If page 2 is the only page present, sequence it. If more than one page 1 is present, place page 2 behind sequence number 1.

  2. Do not bracket amounts on Lines 23 A,B or C, Line 25, Line 31 or Line 36 as they are part of the form design.

  3. Circle any of the Yes/No boxes on Lines 2 and 27 if checked. One of the boxes should be checked for each set. If not, make no edit entries. If both are checked, circle both

  4. Taxpayers may list negative other expenses on Line 18, or make notations "part owner," "prorated expenses" etc. If so, refer this case to your manager. It may be pulled for further review by NRP.

  5. Line 18 may need to be edited. If it contains more than 5 items or has see statement, etc., locate it and attach a BLUE tab to it. Edit " SEE MORE LN 18" in the right margin of Schedule E. Perfect the statement as necessary for data entry (underline all amounts to be transcribed).

  6. Circle any of the checked boxes on any row of Line 28(c) and 28(e).

  7. Line 28(a)-(j) may need to be edited. If it contains more than 4 items or has "see statement" , etc. locate it and attach a BLUE tab to it. Edit "see more LN 28" in the right margin of Schedule E. Perfect the statement as necessary for data entry (underline Name, P or S, EIN, etc.)

Form 1040 - Schedule EIC

  1. If Line 1 (child’s Name) has a red X to the left of the last name, Circle it. Also, if only the name control is shown edit it to the full last name. Check the front of the return for the child's name.

  2. Circle any of the Yes/No boxes on Lines 4a and 4b if checked. One of the boxes may be checked. If not, make no edit entries. If both are checked, circle both.

Form 1040 - Schedule F

  1. Edit the sequence number in the upper right corner for each Schedule F.

  2. Circle any of the Cash or Accrual boxes on Line C if checked. One of the boxes should be checked. If not, make no edit entries. If both are checked, circle both.

  3. Circle any of the Yes/No boxes on Line E if checked. One of the boxes should be checked. If not, make no edit entries. If both are checked, circle both.

  4. Circle the Lines 8c, 37a and 37b boxes if checked.

  5. This schedule has computational edit instructions depending on taxpayer entries on selected lines.

    1. If Line 1 is blank, but Line 3 has an amount, add amounts in Lines 2 and 3 and edit the sum in Line 1.

    2. If Line 3 is blank, but Line 1 or Line 2 has an amount, subtract Line 2 amount from Line 1 amount, and edit the difference in Line 3.

    3. If Line 11 is blank, but any of Lines 3, 4, 5b, 6b, 7a, 7c, 8b, 8d, 9, or 10 has an amount, add amounts in these lines and edit the sum in Line 11.

    4. If Line 35 is blank, but any of Lines 12 through 34f has an amount, add amounts in these lines and edit the sum in Line 35.

    5. If Line 45 is blank, but any of Lines 38, 39b, 40b, 41a, 41c, 42, 43 or 44 has an amount, add amounts in these lines and edit the sum in Line 45.

    6. If Line 48 is blank, but Line 46 or Line 47 has an amount, add amounts in Lines 46 and 47 and edit the sum in Line 48.

    7. If Line 50 is blank, but Line 48 or Line 49 has an amount, subtract Line 49 amount from Line 48 amount, and edit the difference in Line 50.

    8. If Line 51 is blank, but Line 45 or Line 50 has an amount, subtract Line 50 amount from Line 45 amount, and edit the difference in Line 51.

  6. Line 34 may need to be edited. If it contains more than 6 items (goes beyond f) or has "see statement," etc., locate it and attach a BLUE tab to it. Edit "SEE MORE LN 34" in the right margin of Schedule F. Perfect the statement as necessary for data entry (underline Expenses and Amounts).

    1. If the statement has 6 or less items, edit the dollar amount of each to Lines 34a through 34f.

    2. Taxpayers may list the expenses and also include a "total " amount on Line 34a or 34F at the bottom. Either way, edit out the word "total" and the money amount for it. The goal is to capture items individually. Refer to statement for additional information to be edited.

    3. If 34F says "other" or "miscellaneous " and there is not an attached statement, leave this information to be transcribed by data entry on line 34F.

Form 1040 - Schedule SE

  1. Edit the sequence number in the upper right corner for each Schedule SE.

    1. Circle the Section B, Line A box if checked.

    2. During original pipeline processing, multiple Schedules SE for the same taxpayer were combined to one. Transcription will capture the combined form. No special editing is required.

    3. Two dummy Schedule SE documents may have been prepared when both spouses used one. Transcription will capture both separately.

  2. Schedule SE may appear once and have two names and SSN's on it. If so, underline the first name and SSN.

  3. Schedule SE may also appear twice and have two names and SSN's on each. If so, underline the first name and SSN on the first Schedule SE and the second name and SSN on the second Schedule SE.

Form 1116, Foreign Tax Credit

  1. Edit the sequence number in the upper right corner for each Form 1116.

  2. Circle any of the boxes A through E on the top of the form if checked.

  3. Edit Lines 1a, 7,8, and 12 if needed.

Form 2106

  1. Edit the sequence number in the upper right corner for each Form 2106. Note this form is considered a different form type than Form 2106-EZ. Assign sequence numbers for these two separately.

  2. This schedule has computational edit instructions depending on taxpayer entries on selected lines.

    1. If Line 6A is blank, but any of Lines 1A through 4A has an amount, add amounts in these lines and edit the sum in Line 6A.

    2. If Line 5B is blank, but Line 6B has an amount, edit the Line 6B amount in Line 5B.

    3. If Line 6B is blank, but Line 5B has an amount, edit the Line 5B amount in Line 6B.

    4. If Line 8A is blank, but Line 6A has an amount, subtract Line 7A amount from Line 6A amount and edit the difference (only if positive) in Line 8A.

    5. If Line 10B is blank, but Line 9A or 9B has an amount, add Line 9A amount to Line 9B amount and edit the sum in Line 10B.

  3. Do not edit page 2.

Form 2106 - EZ

  1. Edit the sequence number in the upper right corner for each Form 2106-EZ. Note this form is considered a different form type than Form 2106. Assign sequence numbers for these two separately.

  2. This schedule has a computational edit instruction depending on taxpayer entries on selected lines. If Line 1c is blank, but there are amounts on 1a and 1b, enter the sum of these amounts on 1c.

  3. Do not edit Part II.

From 2441, Child and Dependent Care Expenses

  1. Review the Line 2 a through c (qualifying person, SSN and expenses) entries of the Schedule 2. There is room to list two dependents. If the total exceeds 2, the return should have a statement listing the remaining qualifying persons and required information. The taxpayer is required to write "See attached" in the space to the left of Line 3.

  2. Locate the statement, attach a BLUE tab and edit it for transcription (underline First name, Last name, etc.)

  3. Edit "more C" in the right margin of Line 2.

Form 2555, Foreign Earned Income

  1. Edit the sequence number in the upper right corner for each Form 2555.

  2. Do not edit any boxes on this form (Pages 1,2 and 3).

  3. Edit Line 26 and 28 if needed.

Form 2555-EZ Foreign Earned Income

  1. Edit the sequence number in the upper right corner for each Form 2555EZ.

  2. Do not edit any boxes on this form (Pages 1 and 2).

  3. Edit Line 17 if needed.

Form 3800

  1. There are no special edit instructions for this form.

Form 6251

  1. Do not bracket amounts on Lines 6, 7, 8, 25, or 28 as they are part of the form design.

Transcription of Individual Income Tax Returns, Schedules and Forms

  1. This part of the manual provides instructions for using the NRP IMF Transcription Application and entering data from documents.

Transcription – General

  1. The NRP IMF Transcription Application is a web-based program that allows input of data from original taxpayer documents to "forms" (screen) that are designed to look like the original document.

  2. All work received for data input will be part of a major case file. The term case refers to a Form 1040 or 1040A and any schedules, forms, etc. for a specific taxpayer with a specific Social Security Number (SSN). Each required input document in a case file should be previously identified and edited.

  3. These instructions will not cover all situations you encounter. Refer questionable items or conflicts with instructions to your manager or work leader.

  4. Math calculations and verification of taxpayer computations will not be part of the transcription process. For the most part, you will enter data as the taxpayer submitted it or as edited in red or blue pen during the original processing of the return or in green pencil by Code & Edit during NRP processing.

  5. The tax forms and schedules to be transcribed are listed in Section 3.34.3.1(5).

Transcription Guidelines

  1. Under certain circumstances, Code & Edit will mark up taxpayer forms and schedules to assist in transcription. Items such as decision/check boxes, etc will be edited to allow easy and standardized entry of data. Sequence numbers will be applied to all forms/schedules to be transcribed. A NRP Edit Sheet, attached to the back of each case, will indicate the number of each form/schedule that will be transcribed for a case and may also contain line entries for forms that do not require full transcription.

Code and Edit Function
  1. Code and Edit will edit input documents in Green. They will prepare a NRP Edit Sheet that will indicate the number of each form and schedule that require input. In some cases more than one form of the same type must be input. This is limited to Schedules C, C-EZ, E, F, SE; and Forms 1116, 2106, 2106-EZ, 2555 and 2555-EZ.

  2. Code and Edit will leave the return assembled as received by them. The NRP Edit Sheet will be stapled to the back of the case, facing outward. You should ensure that the taxpayer information on the NRP Edit Sheet matches the information on the original taxpayer documents.

  3. You should always have the NRP Edit Sheet and Form 1040 or 1040A. If not refer the case file to your supervisor for further research.

  4. Code and Edit will use a minimal number of edit markings. They will use circles, brackets, vertical lines and underlines on statements. Code and Edit may mark data that should not be edited with an "X" .

Taxpayer Statements
  1. In rare cases, Code and Edit may prepare a "dummy" form or schedule in lieu of a statement. A dummy will be prepared in green and contain only information needed for transcription.

Sequence Numbers
  1. Sequence number will be applied to the upper right corner of all forms and schedules to be transcribed.

  2. Certain forms/schedules may only appear once in a case file. These forms/schedules will have a "1" edited in the upper right corner. This includes Forms 1040, 1040A, 1040A Schedule 2, 6251, 3800, 2441 and Schedules A, D and EIC.

  3. Certain forms/schedules may appear multiple times in a case file. These forms/schedules will have a number starting with " 1" edited in the upper right corner incrementally for each additional instance of the same form/schedule found in the case file. For example, if a case contains five (5) Schedules C, they would be numbered "1" through "5." This includes Forms 1116, 2106, 2106-EZ, 2555, 2555-EZ, and Schedules C, C-EZ, E, F and SE.

Money Amounts
  1. Enter money amounts as whole dollars without cents or other markings including dollar signs, commas or decimals.

    Enter $10,405.85 as 10405
    Enter $2.99 as 2
  2. Enter all amounts as positive unless Code and Edit marks the amount with green brackets ><. An amount with a minus sign in front of it or bracketed by the taxpayer should be input as positive unless Code and Edit brackets it. Lines with brackets on the transcription screen should always be entered as positive amounts.

Decision and Check Boxes
  1. Most forms/schedules require the taxpayer to mark check boxes. These check boxes may be "Yes/No" check boxes or check boxes that must be marked when certain conditions are met. The taxpayer may check one, all or none of these boxes.

  2. Code and Edit will "green circle" only those checked boxes that are marked.

  3. When you encounter a check box that has been "green circled " by Code and Edit, you should mark the box in the NRP Application by clicking on it, or by pressing the space bar or the " 1" key when your cursor is in the field. To unmark a box that has been checked inadvertently, click it again, or press the space bar, or the "0" key while your cursor is in the field.

Date Entries
  1. Enter all dates in MM/DD/YYYY or MMDDYYYY format. Using MM/DD/YYYY format will allow you to save keystrokes as described in 3.34.3.3.2.6 (2). Code and Edit will not edit dates for input.

  2. When using MM/DD/YYYY format you may reduce your keystrokes as follows:

    1. Months and days represented by numbers less than ten (1-9) can be input without the leading zero. For an example; June 8, 1995 could be input as 6/8/1995.

    2. Years can be input using one or two digits. The NRP Application will automatically add the century digits "20 " to years input as 0 -19. The century digits "19" will be added to years input as 20-99. For an example, an entry of 1/24/5 would be displayed as 01/24/2005. An entry of 12/24/85 would be displayed as 12/24/1985 .

  3. Dashes can be used instead of the forward slash.

  4. Some dates may appear on the form or schedule as only month and year, with the day of month is missing. In this case, enter the month and year as MM/YYYY or MMYYYYand the application will convert it to a full date. An entry of 10/2007 or 10-2007 will be converted to 10/01/2007.

Calculated Fields
  1. Some forms have calculated fields not used for data entry. These fields show what an expected value for a given item should be. If the data entered is what is expected, the field will be green. If not, it will be red. If red, you should go back and make sure you made the correct entry in the field. If your entry is correct, continue to the next field. The calculated field will remain red.

Punctuation Marks
  1. Input all punctuation marks as shown on the form or schedule for names and addresses with the exception of the ampersand (&). This will help to minimize input discrepancies during KV.

Computations
  1. All computations are form-specific and have been previously detailed.

Entering Taxpayer Identification Numbers (EIN and SSN)
  1. Enter the 9 digit EIN or SSN. You may enter dashes as they appear on the taxpayer document but they are not required.

Accessing and Using the NRP IMF Transcription Application

  1. All input will be done using a web based program written in ASP.NET Visual Basic. It is connected to a Microsoft SQL Server database. To use the application, you must have an approved Online 5081. This should have been accomplished prior to your training.

  2. Log on to your local network using your assigned domain. Open the NRP Application using the shortcut provided to you by your system administrator.

  3. From the "Continue to Transcription Application" menu, select the Tax Year for the case you will be inputting.

  4. Click the NRP 1040 Transcription button to continue.

    Note:

    All buttons in the NRP Application should be single-clicked. Double-clicking a button will result in the requested action being stopped.

  5. The NRP 1040 Transcriptionmenu will be displayed with the following items available for use when inputting a case:

    1. Data Entry Type – This drop down menu allows you to select Original Entry (OE) or Key Verification (KV). To change the input mode, click the arrow button adjacent to the drop down box and select the appropriate mode from the drop down list.

    2. Enter TIN or Case Number – This text box allows you to enter the SSN or NRP Case Number for the case you are processing. You may also paste the SSN or NRP Case Number from the system clipboard by clicking the Paste button. When entering a NRP Case Number do not enter the year digit ( the digit following the hyphen). Click the Go button or press > Enter < to access the case for processing. The Current Case Number or TIN will be displayed below the Enter TIN or Case Number box.

    3. Other Buttons – Various other buttons may appear below the Forms and Schedules buttons these include an Exit button to close the NRP Application, a Report button to view statistical data and a User's Manual button to display the NRP Application User's Manual.

    4. Flags - These indictors may be displayed to the right of the Forms and Schedules buttons to indicate that some further action is required. Possible flags are as follows:

      Asterisk Flag - Entries for the Real Estate Taxes and/or Disaster Loss fields on the Edit Sheet do not match the corresponding check boxes on Forms 1040 or 1040A (The Asterisk Flag will appear next to the button where the entry is missing).
      Red Flag (KV Only)- No key verification has been performed for the form or schedule.
      Yellow Flag (KV Only)- Some key verification has been performed for the form or schedule but more verification is required (this includes when you Save Incomplete).

    5. Form and Schedule Buttons -These buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Further instructions for using these buttons begins in 3.34.3.3.3.1

Forms and Schedules Buttons
  1. The Forms and Schedules buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Single clicking a button will display the corresponding screen display for the form or schedule selected. Certain forms or schedules may require multiple occurrences as described in 3.34.3.3.2.3.

  2. The forms and Schedules buttons are color coded to indicate which forms and schedules require more processing as follows:

    • Green = All expected occurrences of a form or schedule have been completely input.

    • Yellow = Some of the expected occurrences of a form or schedule require more input (this includes when you Save Incomplete ). Or more than the expected number of forms or schedules have been input (some forms or schedules will need to be removed).

    • Red = None of the expected occurrences of a form or schedule have been input.

  3. Each button will indicate the number of forms or schedules completed and expected in the following format: (Completed of Expected) . For example, if you have completed one Schedule E and five Schedule E's are expected based on your entries in the Edit Sheet, the button will display Schedule E (1 of 5).

  4. When you initially open a case, all of the Forms and Schedules buttons will be green with the exception of the Edit Sheet button which will be red. This indicates that your entry of the case should begin with the Edit Sheet. Single-click the Edith Sheet button and input the required data as outlined in 3.34.3.1. Your entries in the Edit Sheet will determine the forms and schedules that the NRP Application expects to be input. This will be reflected in the button colors and numbering described in 3.34.3.3.3.1 (2) and (3).

Using and Navigating Within Form Screens
  1. When you click one of the Forms and Schedules buttons, the NRP Application will display an on-screen representation of the form or schedule selected. The display will contain transcription fields outlined in red (alpah-numeric fields) or blue (check boxes). The NRP Application will place focus on the first required transcription field. Focus is indicated by a bold outline and a cursor blinking in the field.

  2. Navigation between transcription fields can be accomplished in several ways as follows:

    • Single-click - Single-click on the field where entry is required with the left mouse button.

    • >Tab< or >Enter< - Pressing >Tab< or >Enter< will move focus to the next required transcription field.

    • >Shift< + > Tab< - Pressing >Tab< while holding the >Shift< key will move focus to the previous required transcription field.

    • Arrow Keys - Pressing an arrow key will move focus to the next field in the direction of the arrow key pressed. For example, pressing the Down arrow key will move focus to the next transcription field below the currently selected field, when possible.

  3. Some lines on a form include tables that allow the taxpayer to enter a list of related items such as their Dependents on Forms 1040/1040A. In many cases, the taxpayer may need to include more data than will fit in the table on the form. This data is usually included on statements within the case file. Each row of data in these tables is referred to as a record. These records can be transcribed using the Record Management feature of the NRP Application. Tables that make use of this feature will include a drop down menu above or to the left of them. This drop down menu is used to view records, add records and manage previously input records as follows:

    1. Transcribe data from the original taxpayer document into the transcription fields as normal until all records displayed on the NRP Transcription screen are filled.

    2. Click the arrow button adjacent to the drop down menu and choose "Add Record" from the drop down list. The first record input will disappear and the remaining records will move up one row leaving an empty record at the bottom of the table. Input the next record of data on this new row.

    3. Continue adding records until all taxpayer data has been transcribed.

    4. To review records that have been hidden, click the arrow button adjacent to the drop down menu and choose the range of records that you want to view. For example, if ten records have been input in a table that displays six records, the drop down menu will display the ranges, "1-6 of 10" , "2-7 of 10" , "3-8 of 10" , " 4-9 of 10" and "5-10 of 10" .

    5. To manage previously input records, click the arrow button adjacent to the drop down menu and choose "Rec Mgmt. " The Record Management window will be displayed with all previously input records listed. You may move a record up or down in the list using the up and down arrow button to the left of the record. You may delete a record by clicking the Del button to the left of the record.

    6. When all records have been input and are ordered correctly, you may move on to the next transcription field.

  4. Some forms and schedules are too large to display on the screen in their entirety. The NRP Application will automatically scroll the screen when you move from one transcription field to the next as needed. You may need to use the scroll wheel on your mouse or the scroll bar at the right of the NRP Application window to view all of the available transcription fields.

  5. A purple bar will appear at the top of every form or schedule screen with several options as follows:

    1. Save - This button saves the data input on a form or schedule as complete and returns you to the NRP 1040 Transcription menu.

    2. Save Incomplete - This button saves the data input on a form or schedule as incomplete so it can be edited later and returns you to the NRP 1040 Transcription menu.

    3. Cancel - This button returns you to the NRP 1040 Transcription menu without saving changes that you have made to the form or schedule.

    4. New - This button creates a new occurrence of the current form or schedule when multiples are present.

    5. Delete - This button deletes the current occurrence of a form of schedule and returns you to a prior occurrence or the NRP 1040 Transcription menu if no other occurrences exist. You will be prompted to confirm that you would like to delete the form or schedule.

    6. + (plus sign) - This button enlarges the form image on the screen.

    7. − (minus sign) - This button reduces the form image on the screen.

    8. Record Arrow Buttons and Drop Down Menu - When more than one occurrence of the current form or schedule has been input, these items appear allowing you to navigate between the occurrences. You can use the left arrow button to move to the previous occurrence or the right arrow button to move to the next occurrence. The arrow buttons disappear as appropriate when you are at the first or last occurrence of the form or schedule. You may also use the drop down menu to select a specific occurrence by clicking the down arrow button adjacent to the box and choosing the occurrence from the drop down list.

    9. KV Mismatch Indicator (KV Only) - When KV mismatches exist, this message displays the number of mismatches that are present in the format, "# KV field mismatches." When all mismatches are corrected, the message, " All KV fields match," will be displayed.

    10. KV (KV Only) - If KV mismatches are present, this button will take you to the first KV mismatch on the form or schedule.

Transcription Fields
  1. Transcription fields allow entry of data directly from the original taxpayer documents into the NRP Application. Specific instructions for inputting each transcription field are located in 3.34.3 (1 through 19).

  2. Input fields are outlined in red and allow entry of alpha-numeric data which appears as blue text. Input fields requiring dates will automatically reformat entered data as described in 3.34.3.3.2.6. Input fields requiring text will automatically convert all letters to uppercase. You can change data previously entered in a transcription field using >Backspace< and/or >Delete< to remove incorrect characters.

Original Entry of Forms & Schedules

  1. Original Entry should be completed for a case before Key Verification takes place. From the NRP 1040 Transcription menu, input the required forms and schedules for the case following the instructions in 3.34.3.3.3.2

  2. Input of forms and schedules in a case should be completed in the following order:

    1. The NRP Edit Sheet must always be completed first. This will determine which forms and schedules must be input for the case.

    2. Forms 1040 or 1040A must be entered next. One of these two forms must always be present in a case file.

    3. The remaining forms and schedules may be found in any order within the case. Enter these documents in the order they appear in the cases from front to back to ensure that none are missed.

  3. Once you complete OE for a form or schedule, save it and return to NRP 1040 Transcription menu to select the next form or schedule or to begin another case.

  4. After a form or schedule is saved, you can correct or delete it by clicking its button. This applies to forms and schedules only. You cannot delete an entire case. Refer these cases to your manager for further action.

Key Verification of Forms & Schedules

  1. Key Verification (KV) is performed by a second operator and requires the re-input of all case data to check the accuracy of the Original Entry data. When KV - Key Verification is selected from the Data Entry Type box, flags (as described in 3.34.3.3.3 (6) e) will appear next to the buttons for the forms and schedules for which OE data was input. If no flags appear, no OE has been performed for this case. You should refer the case to your manager.

Entering Data and Resolving Mismatches
  1. When a mismatch occurs, the message "The value you entered for Key Verification (KV) does not match the Original Entry (OE). Please choose which value you want to keep" will be displayed along with the following information about the mismatch:

    1. Table Name - This displays the name of the form or schedule being KV'ed and the Tax Year of the case.

    2. Field Name - This displays a title representing the data that is contained in the field.

    3. OE Value - This displays the data input during OE.

    4. "OE Value is Correct" Button - This button is displayed to the right of the OE Value. Pressing this button accepts the OE Value as correct and discards the KV Value.

    5. KV Value - This displays the data you input for KV.

    6. "KV Value is Correct" Button - This button is displayed to the right of the KV Value. Pressing this button accepts the KV Value as correct and discards the OE Value.

    7. "Field is Blank" Button - This button discards the OE Value, making it >BLANK< and keeps the KV Value in the transcription field.

    8. "Pause KV..." Button - This button suspends the KV process for approximately five seconds and prevents the mismatch message from being displayed.

  2. Compare the OE Value , KV Value and the value on the original taxpayer document. Click the appropriate button as follows:

    1. "OE Value is Correct" Button - Click this button if the OE Value matches the value on the original taxpayer document. The OE Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the KV value will be changed to match the OE value.

    2. "KV Value is Correct" Button - Click this button if the KV Value matches the value on the original taxpayer document. The KV Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the OE value will be changed to match the KV value.

    3. "Field is Blank" Button - Click this button if you want to clear the OE Value but retain the KV Value. >BLANK< will appear under Correct Value at the bottom of the message window with an OK button on confirm your selection. When you click OK the message window will disappear, the OE value will be deleted and the KV value will remain the same.

    4. "Pause KV..." Button - Click this button if you are stuck in a KV cycle or if both the OE Value and KV Value are incorrect to suspend KV and disable all mismatch messages for approximately five seconds. You will be prompted to confirm that you would like to pause KV. If you click OK, the message window will disappear and "KV is paused" will appear on the purple bar for five seconds. During this period, no mismatch messages will be displayed even if a mismatch occurs.

  3. Continue in this manner for all transcription fields on the form or schedule. To save the KV data and return to the NRP 1040 Transcription menu, click Save or Save Incomplete on the purple bar as appropriate. If KV mismatches still exist, the message, " Are you sure you want to save this record? There are KV mismatches that should be fixed," will be displayed. To save and continue to the NRP 1040 Transcription menu, click OK. To return to the form or schedule and resolve the KV mismatches, click Cancel.

  4. As you KV each form or schedule, the flags on the NRP 1040 Transcriptionmenu will update to indicate the amount of KV that is still required for a form or schedule as described in 3.34.3.3.3 (6 (e)). When all flags have disappeared, KV is complete for the case.

NRP IMF Transcription Sheets

  1. The exhibits of this manual contain Transcription Sheets similar to those used by ISRP. They provide specific transcription procedures for each of the tax forms and schedules. Columns of the Transcription Sheets are specified below.

    • Short Name – Provides the line number from the form or schedule being processed.

    • Field Description – Provides a description of the contents of the field.

    • Note – Identifies fields that require special processing as follows:

    1. Box - Indicates that the field is a Decision or Check Box.

    2. + - Indicates that the field should be entered as a positive money amount only.

    • Instructions – Provides a brief description of the data to be entered in the field and any special entry procedures.

Administrative Items

  1. Reserved

NRP TY- 2008: Code and Edit Sheet for Transcription

Short Name Field Description Note Instructions
1040NUM Number for Transcription Enter number from Form 1040, Number for Transcription
1040ANUM Number for Transcription Enter number from Form 1040A, Number for Transcription
SCH2NUM Number of Transcription Enter number from Form 1040A Schedule 2, Number for Transcription
SCH2COM Comments Enter comments from Form 1040A Schedule 2, Comments
ANUM Number for Transcription Enter number from Schedule A Number for Transcription
ACOM Comments Enter comments from Schedule A, Comments
CNUM Number for Transcription Enter number from Schedule C, Number for Transcription
CCOM Comments Enter comments from Schedule C, Comments
CEZNUM Number for Transcription Enter number from Schedule C-EZ, Number for Transcription
CEZCOM Comments Enter comments from Schedule C-EZ, Comments
DNUM Number for Transcription Enter number from Schedule D, Number for Transcription
DCOM Comments Enter comments from Schedule D, Comments
ENUM Number for Transcription Enter number from Schedule E, Number for Transcription
ECOM Comments Enter comments from Schedule E, Comments
FNUM Number for Transcription Enter number from Schedule F, Number for Transcription
FCOM Comments Enter comments from Schedule F, Comments
SENUM Number for Transcription Enter number from Schedule SE, Number for Transcription
SECOM Comments Enter comments from Schedule SE, Comments
EICNUM Number for Transcription Enter number from Schedule EIC, Number for Transcription
EICCOM Comments Enter the comments from Schedule EIC, Comments
2106NUM Number for Transcription Enter number from Form 2106, Number for Transcription
2106COM Comments Enter comments from Form 2106, Comments
2106-EZNUM Number for Transcription Enter number from Form 2106-EZ, Number for Transcription
2106-EZCOM Comments Enter comments from Form 2106-EZ, Comments
6251NUM Number of Transcription Enter number from Form 6251, Number for Transcription
6251COM Comments Enter comments from Form 6251, Comments
3800NUM Number of Transcription Enter number from Form 3800, Number for Transcription
3800COM Comments Enter comments from Form 3800, Comments
2441NUM Number of Transcription Enter number from Form 2441, Number for Transcription
2441COM Comments Enter comments from Form 2441, Comments
1116NUM Number of Transcription Enter number from Form 1116, Number for Transcription
1116COM Comments Enter comments from Form 1116, Comments
2555NUM Number of Transcription Enter number from Form 2555, Number for Transcription
2555COM Comments Enter comments from Form 2555, Comments
2555-EZNUM Number of Transcription Enter number from Form 2555EZ, Number for Transcription
2555-EZCOM Comments Enter comments from Form 2555EZ, Comments
1040NUM1 Real Estate Enter the amount from the real estate column.
1040ANUM1 Real Estate Enter the amount from the real estate column.
1040ANUM2 Disaster Loss Enter the amount from the disaster loss column.
F2439L2 Tax paid by the RIC or TEIT Enter value from the Amount column
F4136L17 Total income tax credit claimed Enter value from the Amount column
F5695L27 Residential Energy Efficient Property Credit Enter value from the Amount column
F8396 L11 Current year mortgage interest credit Enter value from the Amount column
F8801 L28 Current year nonrefundable credit Enter value from the Amount column
F8801 L30 Current year refundable credit Enter value from the Amount column
F8839 L18 Adoption credit Enter value from the Amount column
F8859 L11 Current year credit Enter value from the Amount column
F8885 L5 Health coverage tax credit SSN Enter the amount from the value column. Repeat this for the second Form 8885
F8901 Qualifying child information Enter the number from the value column
F8903 L10 Qualified production activities income Enter value from the Amount column
F8903 L16 Add lines 12 and 13 Enter value from the Amount column
F8903 L21 Domestic production activities deduction Enter value from the Amount column
F8903 L22 Expanded affiliated group allocation Enter value from the Amount column
F8834 L7 Domestic production activities deductions Enter value from the Amount column
F8860 L9 Domestic production activities deductions Enter value from the Amount column
F8910 L18 Domestic production activities deductions Enter value from the Amount column
F8911 L19 Domestic production activities deductions Enter value from the Amount column
F8912 L17 Domestic production activities deductions Enter value from the Amount column
F8914 L21 Domestic production activities deductions Enter value from the Amount column
F8824 L7 Yes/No indicator Enter value from the remarks column or turn on Yes if circled in green

Form 1040 Transcription

Short Name Field Description Note Instructions
Line 6c(1) Dependent’s first name Enter dependents first name from Line 6c
Line 6c(1) Dependent’s last name Enter dependents last name from Line 6c
Line 6c(2) Dependent’s social security number Enter dependents social security number from Line 6c
Line 6c(3) Dependent’s relationship Enter the relationship of the dependent
Line 6c(4) Qualifying child check box Box Turn on qualifying child box if circled in green
Additional Dependent’s Repeat Lines 6C(1) through (4) for each additional dependent
Line 6d Total number of exemptions claimed Enter the number from Line 6d box or edited number
Line 13 Schedule D required Box Turn on check box if circled in green.
Line 21N NOLD Enter the edited amount for NOLD
Line 21G Gambling Enter the edited amount for Gambling
Line 39c Real Estate taxes or disaster loss Box Turn on check box if circled in green
Line 40 Itemized deductions Enter amount from Line 40
Line 42 Multiply $3,500 by total number of exemptions Enter amount from Line 42
Line 44a Tax - Form 8814 Box Turn on check box if circled in green
Line 44b Tax - Form 4972 Box Turn on check box if circled in green
Line 44 Tax Box Enter amount from Line 44
Line 53a Credits from Form 8396 Box Turn on check box if circled in green
Line 53b Credits from Form 8839 Box Turn on check box if circled in green
Line 53c Credits from Form 5695 Box Turn on check box if circled in green
Line 54a Other Credits - Form 3800 Box Turn on check box if circled in green
Line 54b Other Credits - Form 8801 Box Turn on check box if circled in green
Line 54c Other Credits - Form blank Box Turn on check box if circled in green
Line 58a Social security - Form 4137 Box Turn on check box if circled in green
Line 58b Social security - Form 8919 Box Turn on check box if circled in green
Line 68a Payment from - Form 2439 Box Turn on check box if circled in green
Line 68b Payment from - Form 4136 Box Turn on check box if circled in green
Line 68c Payment from - Form 8801 Box Turn on check box if circled in green
Line 68d Payment from - Form 8885 Box Turn on check box if circled in green

Form 1040A Transcription

Short Name Field Description Note Instructions
Line 6c(1) Dependent’s first name Enter dependents first name from Line 6c
Line 6c(1) Dependent’s last name Enter dependents last name from Line 6c
Line 6c(2) Dependent’s social security number Enter dependents social security number from Line 6c
Line 6c(3) Dependent’s relationship Enter the relationship of the dependent
Line 6c(4) Qualifying child check box Box Turn on qualifying child box if circled in green
Additional Dependent's Repeat Lines 6C(1) through (4) for each additional dependent
Line 6d Total number of exemptions claimed Enter the number from Line 6d box or edited number.
Line 23c Real Estate taxes Box Turn on check box if circled in green
Line 24 Standard deduction Enter amount from Line 24
Line 26 Multiply $3,500 by total number of exemptions Enter amount from Line 26
Line 28 Tax Enter amount from Line 26

Form 1040-A Schedule 2 Transcription

Short Name Field Description Note Instructions
Line 2(a) Qualifying person's first name Enter person's first name from Line 2(a)
Line 2(a) Qualifying person's last name Enter person's last name from Line 2(a)
Line 2(b) Qualifying person's social security number Enter person's social security number from Line 2(b)
Line 2(c) Qualified expenses Enter the amount from Line 2(c)
Additional Dependent's Repeat Lines 6C(1) through (4) for each additional dependent

Schedule A Transcription

Short Name Field Description Note Instructions
Line 1 Medical & Dental Expenses Enter amount from Line 1
Line 4 Subtract Line 3 from Line 1 Enter amount from Line 4
Line 5 State & Local Income Taxes Enter amount from Line 5
Line 6 Real Estate Taxes Enter amount from Line 6
Line 7 Personal Property Taxes Enter amount from Line 7
Line 8 Other Taxes Enter amount from Line 8
Line 9 Add Lines 5 through 8 Enter amount from Line 9
Line 10 Home Mortgage Interest Enter amount from Line 10
Line 11 Home Mortgage Interest – Other Enter amount from Line 11
Line 12 Points not Reported Enter amount from Line 12
Line 13 Mortgage Insurance Premiums Enter amount from Line 13
Line 14 Investment Interest Enter amount from Line 14
Line 15 Add Lines 10 through 14 Enter amount from Line 15
Line 16 Gifts by Cash Enter amount from Line 16
Line 17 Other Than Cash Enter amount from Line 17
Line 18 Carryover from Prior Year Enter amount from Line 18
Line 19 Add lines 15 through 17 Enter amount from Line 19
Line 20 Casualty or Theft Loss Enter amount from Line 20
Line 21 Unreimbursed Employee Expenses Enter amount from Line 21
Line 22 Tax Preparation Fees Enter amount from Line 22
Line 23 Other Expenses Enter amount from Line 23
Line 24 Add Lines 21 through 23 Enter amount from Line 24
Line 26 Multiply Line 25 by 2% Enter amount from Line 26
Line 27 Subtract Line 26 from Line 24 Enter amount from Line 27
Line 28 Other – from A-10 Enter amount from Line 28
Line 29 Total Itemized Deductions Enter amount from Line 29
Line 29 Form 1040, line 38 over 156,400 Box Turn on Yes/No boxes if circled in green
Line 30 Elect to itemize deductions Box Turn on check box if circled in green

Schedule C Transcription

Short Name Field Description Note Instructions
SSN Social Security Number Enter the Social Security Number
Line B Business code Enter the Business Code if present
Line D Employer Identification Number Enter the Employer Number if present
Line F(1) Accounting method - Cash Box Turn on check box if circled in green
Line F(2) Accounting method – Accrual Box Turn on check box if circled in green
Line F(3) Accounting Method – Other Box Turn on check box if circled in green
Line G Material participation Box Turn on Yes/No boxes if circled in green
Line H Started business during 2006 Box Turn on check box if circled in green
Line 1 Gross sales or receipts box Box Turn on check box if circled in green
Line 1 Gross sales or receipts amount Enter amount from Line 1
Line 2 Returns and allowances Enter amount from Line 2
Line 3 Subtract Line 2 from 1 Enter amount from Line 3
Line 4 Cost of goods sold Enter amount from Line 4
Line 5 Gross profit Enter amount from Line 5
Line 6 Other income Enter amount from Line 6
Line 7 Gross income Enter amount from Line 7
Line 8 Advertising Enter amount from Line 8
Line 9 Car expenses Enter amount from Line 9
Line 10 Commissions and fees Enter amount from Line 10
Line 11 Contract labor Enter amount from Line 11
Line 12 Depletion Enter amount from Line 12
Line 13 Depreciation Enter amount from Line 13
Line 14 Employee benefit programs Enter amount from Line 14
Line 15 Insurance Enter amount from Line 15
Line 16a Interest – Mortgage Enter amount from Line 16a
Line 16b Interest – Other Enter amount from Line 16b
Line 17 Legal and professional services Enter amount from Line 17
Line 18 Office expense Enter amount from Line 18
Line 19 Pension and profit sharing Enter amount from Line 19
Line 20a Rent or lease – Vehicles Enter amount from Line 20a
Line 20b Rent or lease – Other Enter amount from Line 20b
Line 21 Repairs and maintenance Enter amount from Line 21
Line 22 Supplies Enter amount from Line 22
Line 23 Taxes and licenses Enter amount from Line 23
Line 24a Travel – Travel Enter amount from Line 24a
Line 24b Travel – Meals and entertainment Enter amount from Line 24b
Line 25 Utilities Enter amount from Line 25
Line 26 Wages Enter amount from Line 26
Line 27 Other expenses Enter amount from Line 27
Line 28 Total Expenses Enter amount from Line 28
Line 29 Tentative profit (loss) Enter amount from Line 29
Line 30 Expenses for home Enter amount from Line 30
Line 31 Net Profit or (Loss) Enter amount from Line 31
Line 32a Investment at risk Box Turn on check box if circled in green
Line 32b Some investment not a risk Box Turn on check box if circled in green
Line 33a Method – Cost Box Turn on check box if circled in green
Line 33b Method – Lower of Cost Market Box Turn on check box if circled in green
Line 33c Method – Other Box Turn on check box if circled in green
Line 34 Changes in determining cost Box Turn on Yes/No boxes if circled in green
Line 35 Inventory at BOY Enter amount from Line 35
Line 36 Purchases Enter amount from Line 36
Line 37 Cost of labor Enter amount from Line 37
Line 38 Material and supplies Enter amount from Line 38
Line 39 Other costs Enter amount from Line 39
Line 40 Add lines 38 – 39 Enter amount from Line 40
Line 41 Inventory EOY Enter amount from Line 41
Line 42 Cost of Goods Sold Enter amount from Line 42
Line 43 Vehicle placed in service Enter date from Line 43
Line 44a Miles – Business Enter miles from Line 44a
Line 44b Miles – Commuting Enter miles from Line 44b
Line 44c Miles – Other Enter miles from Line 44c
Line 45 Vehicle for personal use Box Turn on Yes/No check box if circled in green
Line 46 Vehicle available for personal use Box Turn on Yes/No check box if circled in green
Line 47a Supporting evidence Box Turn on Yes/No check box if circled in green
Line 47b Written evidence Box Turn on Yes/No check box if circled in green

Schedule C-EZ Transcription

Short Name Field Description Note Instructions
SSN Social Security Number Enter the Social Security Number
Line B Business code Enter the Business Code if present
Line D Employer Identification Number Enter the Employer Number if present
Line 1 Gross sales or receipts box Box Turn on check box if circled in green
Line 1 Gross sales or receipts amount Enter amount from Line 1
Line 2 Total Expenses Enter amount from Line 2
Line 3 Net Profit Enter amount from Line 3
Line 4 Vehicle in service Enter date from Line 4
Line 5a Miles – Business Enter miles from Line 5a
Line 5b Miles – Commuting Enter miles from Line 5b
Line 5c Miles – Other Enter miles from Line 5c
Line 6 Vehicle for personal use Box Turn on Yes/No check box if circled in green
Line 7 Vehicle available for personal use Box Turn on Yes/No check box if circled in green
Line 8a Supporting evidence Box Turn on Yes/No check box if circled in green
Line 8b Written evidence Box Turn on Yes/No check box if circled in green

Schedule D Transcription

Short Name Field Description Note Instructions
Line 3(d) Sales price – Total Enter amount from Line 3(d)
Line 4(f) Gain or loss – Form 6252 Enter amount from Line 4(f)
Line 5(f) Gain or loss – partnerships, trusts, etc Enter amount from Line 5(f)
Line 6(f) Gain or loss – Short term carryover Enter amount from Line 6(f)
Line 7(f) Net short term gain or (loss) Enter amount from Line 7(f)
Line 10(d) Sales price – Total Enter amount from Line 10(d)
Line 11(f) Gain or loss – Form 4797 Enter amount from Line 11(f)
Line 12(f) Gain or loss – partnerships, trusts, etc. Enter amount from Line 12(f)
Line 13(f) Capital gain distributions Enter amount from Line 13(f)
Line 14(f) Gain or loss – Short term carryover Enter amount from Line 14(f)
Line 15 Net long term gain or (loss) Enter amount from Line 15(f)

Schedule E Transcription

Short Name Field Description Note Instructions
2ABC Family use of rental property Box Turn on Yes/No check boxes if circled in red. Repeat for each additional property listed.
Line 3 Rents received Enter Lines 3 through 23 amounts for all properties provided by the taxpayer for these lines.
Line 3 Total Rents received – all properties Enter amount from Line 3
Line 4 Royalties received Enter amount from Line 4
Line 4 Total Royalties received – all properties Enter amount from Line 4 Totals
Line 5 Advertising Enter amount from Line 5
Line 6 Auto & travel Enter amount from Line 6
Line 7 Cleaning & maintenance Enter amount from Line 7
Line 8 Commissions Enter a mount from Line 8
Line 9 Insurance Enter amount from Line 9
Line 10 Legal & other fees Enter amount from Line 10
Line 11 Management fees Enter amount from Line 11
Line 12 Mortgage interest paid to banks Enter amount from Line 12
Line 12 Total Mortgage interest paid to banks – all properties Enter amount from Line 12 Totals
Line 13 Other interest Enter amount from Line 13
Line 14 Repairs Enter amount from Line 14
Line 15 Supplies Enter amount from Line 15
Line 16 Taxes Enter amount from Line 16
Line 17 Utilities Enter amount from Line 17
Line 18 Other - List Enter amount from Line 18
Line 19 Add Lines 5 – 18 Enter amount from Line 19
Line 19 Total Add Lines 5 – 18 – all properties Enter amount from Line 19 Totals
Line 20 Depreciation expense Enter amount from Line 20
Line 20 Total Depreciation expense – all properties Enter amount from Line 20 Totals
Line 21 Total expenses Enter amount from Line 21
Line 22 Income or (loss) from rental real estate Enter amount from Line 22
Line 23 Deductible rental real estate loss + Enter amount from Line 23
Line 24 Income Enter amount from Line 24
Line 25 Losses + Enter amount from Line 25
Line 26 Total rental income or (loss) Enter amount from Line 26
Line 27 Reporting a loss not allowed Box Turn on Yes/No check boxes if circled in red.
Line 28(a) Name Enter name form Line 28(a), Row A
Line 28(b) Enter P for partnership; S for S corporation Enter letter from Line 28(b), Row A
Line 28(c) Check if foreign partnership Box Turn on Line 28(c), Row A check box if circled in green.
Line 28(d) Employer Identification Number Enter EIN from Line 28(d)
Line 28(e) Check if any amount is not at risk. Box Turn on Line 28(e), Row A check box if circled in green.
Line 28(f) Passive loss allowed – Form 8582 Enter amount from Line 28(f), Row A
Line 28(g) Passive income from Schedule K1 Enter amount from Line 28(g), Row A
Line 28(h) Nonpassive loss from Schedule K1 Enter amount from Line 28(h), Row A
Line 28(i) Section 179 expense – For 4562 Enter amount from Line 28(i), Row A
Line 28(j) Nonpassive loss from Schedule K1 Enter amount from Line 28(j), Row A
Repeat Line 28(a) through 28(j) entries for Rows B – D and all successive rows.
Line 29a(g) Passive income total Enter amount from Line 29a(g)
Line 29a(j) Nonpassive income total Enter amount from Line 29a(j)
Line 29b(f) Passive loss total Enter amount from Line 29b(f)
Line 29b(h) Nonpassive loss total Enter amount from Line 29b(h)
Line 29b(i) Section 179 expense Enter amount from Line 29b(i)
Line 30 Add columns g and j of Line 29a Enter amount from Line 30
Line 31 Add columns f, h and I of Line 29b + Enter amount from Line 31
Line 32 Total income or (loss) Enter amount from Line 32
Line 34a(d) Passive income total Enter amount from Line 34a(d)
Line 34a(f) Other income Enter amount from Line 34a(f)
Line 34b(c) Passive deduction loss from Form 8585 Enter amount from Line 34b(c)
Line 34b(e) Deduction or loss from K-1 Enter amount from Line 34b(e)
Line 35 Add columns d and f of Line 34a Enter amount from Line 35
Line 36 Add columns c and e of Line 34b Enter amount from Line 36
Line 37 Total income or (loss) Enter amount from Line 37
Line 39 Combine columns d and e only Enter amount from Line 39
Line 38(a) Name Enter name from Line 38(a)
Line 38(b) Employer Identification Number Enter EIN from Line 38(b)
Line 38(c) Excess inclusion Enter amount from Line 38(c)
Line 38(d) Taxable Income Emter amount from Line 38(d)
Line 38(e) Incomes from Schedule Q Enter amount from Line 38(e)
Line 40 Net farm rental income of (loss) Enter amount from Line 40
Line 41 Total income or (loss) Enter amount from Line 41
Line 42 Reconciliation of farming and fishing income Enter amount from Line 42
Line 43 Reconciliation for real estate professionals Enter amount from Line 43

Schedule EIC Transcription

Short Name Field Description Note Instructions
Line 1 Box Child 1 – Child does not qualify Box Turn on box if circled in green
Line 1 Box Child 2 – Child does not qualify Box Turn on box if circled in green
Line 1 Child 1 – First Name Enter first name of Child 1
Line 1 Child 2 – First Name Enter first name of Child 2
Line 1 Child 1 – Last Name Enter last name of Child 1
Line 1 Child 2 – Last Name Enter last name of Child 2
Line 2 Child 1 – SSN Enter SSN of Child 1
Line 2 Child 2 – SSN Enter SSN of Child 2
Line 3 Child 1 – Year of Birth Enter year of birth date of Child 1
Line 3 Child 2 – Year of Birth Enter year of birth date of Child 2
Line 4a Child 1 – Born before 1990 Box Turn on Yes/No check boxes if circled in green.
Line 4a Child 2 – Born before 1990 Box Turn on Yes/No check boxes if circled in green.
Line 4b Child 1 – Disabled in 2008 Box Turn on Yes/No check boxes if circled in green.
Line 4b Child 2 – Disabled in 2008 Box Turn on Yes/No check boxes if circled in green.
Line 5 Child 1 – Relationship Enter relationship of Child 1
Line 5 Child 2 – Relationship Enter relationship of Child 2
Line 6 Child 1 – Number of Months Enter number of months of Child 1
Line 6 Child 2 – Number of Months Enter number of months of Child 1

Schedule F Transcription

Short Name Field Description Note Instructions
SSN Social Security Number Enter SSN
Line B Business Code Enter the Business code from Line B
Line C(1) Accounting Method – Cash Box Turn on check box if circled in green
Line C(2) Accounting Method – Accrual Box Turn on check box if circled in green
Line D Employer ID Number Enter the EIN from Line D
Line E Material participation in business Box Turn on Yes/No check boxes if circled in green
Line 1 Sales of livestock or other items Enter amount from Line 1
Line 2 Cost or basis of livestock Enter amount from Line 2
Line 3 Subtract Line 2 form line 1 Enter amount from Line 3
Line 4 Sales of livestock, etc you raised Enter amount from Line 4
Line 5a Cooperative distributions Enter amount from Line 5a
Line 5b Taxable amount Enter amount from Line 5b
Line 6a Agricultural program payments Enter amount from Line 6a
Line 6b Taxable amount Enter amount from Line 6b
Line 7a Commodity Credit Corp loans reported Enter amount from Line 7a
Line 7b Commodity Credit Corp loans forfeited Enter amount from Line 7b
Line 7c Taxable amount Enter amount from Line 7c
Line 8a Crop insurance proceeds received in 2008 Enter amount from Line 8a
Line 8b Taxable amount Enter amount from Line 8b
Line 8c Election to defer to 2009 Box Turn on check box if circled in green
Line 8d Amount deferred from 2007 Enter amount from Line 8d
Line 9 Custom hire income Enter amount from Line 9
Line 10 Other income Enter amount from Line 10
Line 11 Gross Income Enter amount from Line 11
Line 12 Car and truck expenses Enter amount from Line 12
Line 13 Chemicals Enter amount from Line 13
Line 14 Conservation expenses Enter amount from Line 14
Line 15 Custom hire expenses Enter amount from Line 15
Line 16 Depreciation and Sect 179 expense Enter amount from Line 16
Line 17 Employee benefit programs Enter amount from Line 17
Line 18 Feed Enter amount from Line 18
Line 19 Fertilizers and lime Enter amount from Line 19
Line 20 Freight and trucking Enter amount from Line 20
Line 21 Gasoline, fuel and oil Enter amount from Line 21
Line 22 Insurance Enter amount from Line 22
Line 23a Interest – Mortgage Enter amount from Line 23a
Line 23b Interest – Other Enter amount from Line 23b
Line 24 Labor hired Enter amount from Line 24
Line 25 Pension and profit-sharing plans Enter amount from Line 25
Line 26a Rent or lease – Vehicles, machinery Enter amount from Line 26a
Line 26b Rent or lease – other Enter amount from Line 26b
Line 27 Repairs and maintenance Enter amount from Line 27
Line 28 Seeds and plants Enter amount from Line 28
Line 29 Storage and warehousing Enter amount from Line 29
Line 30 Supplies Enter amount from Line 30
Line 31 Taxes Enter amount from Line 31
Line 32 Utilities Enter amount from Line 32
Line 33 Veterinary, breeding, medicine Enter amount from Line 33
Line 34a Other expenses Enter amount from Line 34a
Line 34b Other expenses Enter amount from Line 34b
Line 34c Other expenses Enter amount from Line 34c
Line 34d Other expenses Enter amount from Line 34d
Line 34e Other expenses Enter amount from Line 34e
Line 34f Other expenses Repeat Lines 34(a) through 34(f) entries for all successive rows
Line 35 Total Expenses Enter amount from Line 35
Line 36 Net farm profit or (loss) Enter amount from Line 36
Line 37a If you have a loss check box Turn on check box if circled in green
Line 37b If you have a loss check box Turn on check box if circled in green
Line 38 Sales of livestock or other items Enter amount from Line 38
Line 39a Cooperative distributions Enter amount from Line 39a
Line 39b Taxable amount Enter amount from Line 39b
Line 40a Agricultural program payments Enter amount from Line 40a
Line 40b Taxable amount Enter amount from Line 40b
Line 41a Commodity Credit Corp loans reported Enter amount from Line 41a
Line 41b Commodity Credit Corp loans forfeited Enter amount from Line 41b
Line 41c Taxable amount Enter amount from Line 41c
Line 42 Crop insurance proceeds Enter amount from Line 42
Line 43 Custom hire income Enter amount from Line 43
Line 44 Other income Enter amount from Line 44
Line 45 Add amounts for lines 38 – 44 Enter amount from Line 45
Line 46 Inventory of livestock, produce, grains, etc beginning of year Enter amount from Line 46
Line 47 Cost of livestock, produce, grains, etc during the year Enter amount from Line 47
Line 48 Add lines 46 and 47 Enter amount from Line 48
Line 49 Inventory of livestock, produce, grains, etc end of year Enter amount from Line 49
Line 50 Cost of livestock, produce, grains, etc sold Enter amount from Line 50
Line 51 Gross Income Enter amount from Line 51

Schedule SE Transcription

Short Name Field Description Note Instructions
A NAME Name of person with SE income Enter name from the name box
A SSN Social Security Number of person with SE income Enter the SSN
Line A1a Net farm profit or (loss) from Schedule F Enter amount from Line A1a
Line A1b Social Security or Retirement benefits + Enter amount from Line 1b
Line A2 Net profit or (loss) from Schedule C Enter amount from Line 2
Line A3 Combine Lines 1 and 2 Enter amount from Line 3
Line A4 Net earnings from self-employment Enter amount from Line 4
Line A5 Self-employment tax Enter amount from Line 5
Line A6 Deduction for one-half of SE tax Enter amount from Line 6
B NAME Name of person with SE income Enter name from the name box
B SSN Social Security Number of person with SE income Enter SSN
Line BA Are you a minister check box Box Turn on check box if circled in green
Line B1a Net farm profit or (loss) from Schedule F Enter amount from Line 1a
Line B2 Net profit or (loss) from Schedule C Enter amount from Line 2
Line B1b Social Security or Retirement benefits + Enter amount from Line 1b
Line B3 Combine Lines 1 and 2 Enter amount from Line 3
Line B4a If Line 3 is more than zero… Enter amount from Line 4a
Line B4b If you elect optional method(s) Enter amount from Line 4b
Line B4c Combine Lines 4a and 4b Enter amount from Line 4c
Line B5a Church employee income Enter amount from Line 5a
Line B5b Multiply Line 5 by .9235 Enter amount from Line 5b
Line B6 Net earnings from self-employment Enter amount from Line 6
Line B8a Total social security wages and tips Enter amount from Line 8a
Line B8b Unreported tips Enter amount from Line 8b
Line B8c Wages subject to Social Security tax Enter amount from Line 8c
Line 8d Add Lines 8a, 8b and 8c Enter amount from Line 8d
Line B9 Subtract Line 8d from Line 7 Enter amount from Line 9
Line B10 Multiply smaller of Line 6 or Line 9 by .124 Enter amount from Line 10
Line B11 Multiply Line 6 by .029 Enter amount from Line 11
Line B12 Self-employment tax Enter amount from Line 12
Line B13 Deduction for one-half of SE tax Enter amount from Line 13
Line B15 Smaller of two-thirds of gross farm income Enter amount from Line 15
Line B16 Subtract Line 15 from Line 14 Enter amount from Line 16
Line B17 Smaller of two-thirds of gross farm income Enter amount from Line 17

Form 1116 Transcription

Short Name Field Description Note Instructions
ID Number Identifying Number Enter EIN of taxpayer
a-e Categories of income Box Turn on check boxes if circled in green
Line 1a Total (Add cols A, B, & C) Enter amount from Line 1a Total
Line 7 Subtract Line 6 from line 1a Enter amount from Line 7
Line 8 Add lines A through C Enter amount from Line 8
Line 12 Reduction in Foreign Taxes Enter amount from Line 12

Form 2106 Transcription

Short Name Field Description Note Instructions
Name Your name Enter full taxpayer name
OCCUP Occupation expense incurred Enter taxpayer occupation
SSN Social Security Number Enter taxpayer SSN
Line 1A Vehicle expense Enter amount from Line 1A
Line 2A Parking fees, tolls, etc. Enter amount from Line 2A
Line 3A Travel expense – overnight Enter amount from Line 3A
Line 4A Business expenses not on Lines 1-3 Enter amount from Line 4A
Line 5B Meals & entertainment Enter amount from Line 5B
Line 6A Total Expenses Enter amount from Line 6A
Line 6B Total Expenses – M & E Enter amount from Line 6B
Line 7A Reimbursements Enter amount from Line 7A
Line 7B Reimbursements – M & E Enter amount from Line 7B
Line 8A Subtract Line 7A from Line 6A Enter amount from Line 8A
Line 8B Subtract Line 7B from Line 6B Enter amount from Line 8B
Line 9A Column A & B multiply Enter amount from Line 9A
Line 9B Column A & B multiply – M & E Enter amount from Line 9B
Line 10B Total – Line 9 A & B Enter amount from Line 10B

Form 2106-EZ

Short Name Field Description Note Instructions
Name Your name Enter full taxpayer name
OCCUP Occupation expense incurred Enter taxpayer occupation
SSN Social Security Number Enter taxpayer SSN
Line 1c Vehicle expense, Add lines 1a and 1b Enter amount from Line 1c
Line 2 Parking fees, tolls, etc. Enter amount from Line 2
Line 3 Travel expense - overnight Enter amount from Line 3
Line 4 Business expense not on Lines 1-3 Enter amount from Line 4
Line 5 ME 50% of M & E Enter amount from Line 5 (inset)
Line 5 Meals & Entertainment Enter amount from Line 5 (column)
Line 6 Total Expenses Enter amount from Line 6

Form 2441 Transcription

Short Name Field Description Note Instructions
Line 2(a) Qualifying person’s first name Enter person’s first name from Line 2(a)
Line 2(a) Qualifying person’s last name Enter person’s last name from Line 2(a)
Line 2(b) Qualifying person’s social security number Enter person’s social security number from Line 2(b)
Line 2(c) Qualified expenses Enter the amount from Line 2(c)
Additional Dependent’s Repeat Lines 2(a) through 2(c) for each additional dependent

Form 2555/2555EZ Transcription

Short Name Field Description Note Instructions
SSN Social Security Number Enter the Social Security Number
Line 26 2008 Foreign earned income Enter the amount from Line 26
Line 28 Qualified housing expense Enter the amount from Line 28
Form 2555EZ
SSN Social Security Number Enter the Social Security Number
Line 17 2008 Foreign earned income Enter the amount from Line 17

Form 3800 Transcription

Short Name Field Description Note Instructions
Line 1a Investment credit Enter amount from Line 1a
Line 1b Welfare to work credit Enter amount from Line 1b
Line 1c Credit for research activities Enter amount from Line 1c
Line 1dEIN Low income housing credit EIN Enter EIN form Line 1d
Line 1d Low income housing credit Enter amount from Line 1d
Line 1e Disabled access credit Enter amount from Line 1e
Line 1f Renewable electricity production Enter amount from Line 1f
Line 1g Indian employment credit Enter amount from Line 1g
Line 1h Orphan drug credit Enter amount from Line 1h
Line 1i New markets credit - EIN Enter EIN of new market
Line 1i New markets credit Enter amount from Line 1i
Line 1j Credit for small employer Enter amount from Line 1j
Line 1k Credit small employer child care –EIN Enter EIN of Employer child care credit
Line 1k Credit small employer child care Enter amount from Line 1k
Line ll Biodiesel diesel fuels credit Enter amount from Line 1l
Line 1m Low sulfur diesel credit Enter amount from Line 1m
Line 1n Distilled spirits credit Enter amount from Line 1n
Line 1o Non-conventional fuel credit Enter amount from Line 1o
Line 1p Energy efficient home credit Enter amount from Line 1p
Line 1q Energy efficient appliance credit Enter amount from Line 1q
Line 1r Alternative motor vehicle - EIN Enter EIN of AMV credit if present
Line 1r Alternative motor vehicle credit Enter amount from Line 1r
Line 1s Alternative fuel vehicle credit Enter amount from Line 1s
Line 1t Credit for affected Midwestern disaster area employers Enter amount from Line 1t
Line 1u Mine rescue training credit Enter amount from Line 1u
Line 1v Agricultural chemicals security credit Enter amount from Line 1v
Line 1w Credit for employer differential wage payments. Enter amount from Line 1w
Line 1x Carbon dioxide sequestration credit Enter amount from Line 1x
Line 1y Credit for contributions to selected community development corporations Enter amount from Line 1y
Line 1z General Credits from an electing large partnership Enter amount from Line 1z
Line 2 Add lines 1a – 1aa Enter amount from Line 2
Line 3 Passive activity credits Enter amount from Line 3
Line 4 Subtract Line from Line 2 Enter amount from Line 4
Line 5 Passive activity credits – 2006 Enter amount from Line 5
Line 6 Carryforward of general business credit to 2006 Enter amount from Line 6
Line 7 Carry back of general business credit from 2007 Enter amount from Line 7
Line 8 Current year credit Enter amount from Line 8
Line 9 Regular tax before credits Enter amount from Line 9
Line 10 Alternative minimum tax Enter amount from Line 10
Line 11 Add Lines 9 and 10 Enter amount from Line 11
Line 12a Foreign tax credit Enter amount from Line 12a
Line 12b Credit from Form 1040 Enter amount from Line 12b
Line 12c Qualified electric vehicle credit Enter amount from Line 12c
Line 12d Non-business motor vehicle credit Enter amount from Line 12d
Line 12e Non-business fuel vehicle credit Enter amount from Line 12e
Line 12f Add Line 12a – 12e Enter amount from Line 12f
Line 13 Net income tax Enter amount from Line 13
Line 14 Net regular tax Enter amount from Line 14
Line 15 Enter 25% of excess Enter amount from Line 15
Line 16 Tentative minimum tax Enter amount from Line 16
Line 17 Greater of Line 15 or 16 Enter amount from Line 17
Line 18a Subtract Line 17 from Line 13 Enter amount from Line 18a
Line 18b For corporation electing to accelerate ….. Enter amount from Line 18b
Line 18c Add lines 18a and 18b Enter amount from Line 18c
Line 19a Enter the smaller of line 8 or line 18c Enter amount from Line 19a
Line 19b Enter the smaller of line 8 or line 18s Enter amount from Line 19b
Line 19c Subtract line 19b from Line 19a Enter amount from Line 19c
Line 20 Multiply Line 15 by 75% Enter amount from Line 20
Line 21 Enter greater of line 15 or line 20 Enter amount from Line 21
Line 22 Subtract line 21 from line 13 Enter amount from Line 22
Line 23 Subtract line 19b from line 22 Enter amount from Line 23
Line 24 Enter amount from Form 844 Enter amount from Line 24
Line 25 Empowerment Zone Enter amount from Line 25
Line 26 Subtract line 15 from line 13 Enter amount from Line 26
Line 27 Add lines 19b and 25 Enter amount from Line 27
Line 28 Subtract line 27 from line 26 Enter amount from Line 28
Line 29a Enter investment credit Enter amount from Line 29a
Line 29b Enter work opportunity credit Enter amount from Line 29b
Line 29c Enter alcohol credit Enter amount from Line 29c
Line 29d Enter low income credit Enter amount from Line 29d
Line 29e Enter renewable electricity credit Enter amount from Line 29e
Line 29f Enter credit of social security Enter amount from Line 29f
Line 29g Enter railroad track credit Enter amount from Line 29g
Line 30 Add lines 29a through 29g Enter amount from Line 30
Line 31 Enter smaller of line 28 or line 30 Enter amount from Line 31
Line 32 Credit allowed for current year. Enter amount from Line 32

Form 6251 Transcription

Short Name Field Description Note Instructions
Line 1 If filing schedule A… Enter amount from Line 1
Line 2 Medical & dental Enter amount from Line 2
Line 3 Taxes from Schedule A Enter amount from Line 3
Line 4 Enter home mortgage interest Enter amount from Line 4
Line 5 Miscellaneous deductions from Schedule A Enter amount from Line 5
Line 6 If Line 38 – Form 1040 is… + Enter amount from Line 6
Line 7 If claiming the standard deduction ….. + Enter amount from Line 7
Line 8 Tax refund from Form 1040 + Enter amount from Line 8
Line 9 Investment interest expense Enter amount from Line 9
Line 10 Depletion Enter amount from Line 10
Line 11 Net operating loss deduction from Form 1040 Enter amount from Line 11
Line 12 Interest from private activity bonds Enter amount from Line 12
Line 13 Qualified small business stock Enter amount from Line 13
Line 14 Exercise of incentive stocks Enter amount from Line 14
Line 15 Estates and trusts Enter amount from Line 15
Line 16 Electing large partnerships Enter amount from Line 16
Line 17 Disposition of property Enter amount from Line 17
Line 18 Depreciation on assets after 1986 Enter amount from Line 18
Line 19 Passive activities Enter amount from Line 19
Line 20 Loss limitations Enter amount from Line 20
Line 21 Circulation costs Enter amount from Line 21
Line 22 Long-term contracts Enter amount from Line 22
Line 23 Mining costs Enter amount from Line 23
Line 24 Research & experimental costs Enter amount from Line 24
Line 25 Income from certain sales before January 1, 1987 + Enter amount from Line 25
Line 26 Intangible drilling costs Enter amount from Line 26
Line 27 Other adjustments Enter amount from Line 27
Line 28 Alternative tax net operating loss deduction + Enter amount from Line 28
Line 29 Alternative minimum taxable income Enter amount from Line 29
Line 30 Exemption – If your filing status is… Enter amount from Line 30
Line 31 Subtract Line 30 from Line 29 Enter amount from Line 31
Line 32 If you are filing Form 2555… Enter amount from Line 32
Line 33 Alternative minimum tax foreign tax credit Enter amount from Line 33
Line 34 Tentative minimum tax Enter amount from Line 34
Line 35 Tax from Form 1040 Enter amount from Line 35
Line 36 Alternative Minimum Tax Enter amount from Line 36
Line 37 Amount from Form 6251 Line 31 Enter amount from Line 37
Line 38 Amount from Line 6 worksheet Enter amount from Line 38
Line 39 Amount from Sch D Line 19 Enter amount from Line 39
Line 40 Amount from Line 38 Enter amount from Line 40
Line 41 Smaller of Line 37 or 40 Enter amount from Line 41
Line 42 Subtract Line 41 from Line 37 Enter amount from Line 42
Line 43 If Line 42 is $175,00 or less Enter amount from Line 43
Line 44 Enter Enter amount from Line 44
Line 45 Amount from Line 7 worksheet Enter amount from Line 45
Line 46 Subtract Line 45 from Line 44 Enter amount from Line 46
Line 47 Smaller of Line 37 or 38 Enter amount from Line 47
Line 48 Smaller of Line 46 or 47 Enter amount from Line 48
Line 49 Subtract Line 48 from Line 47 Enter amount from Line 49
Line 50 Multiply Line 49 by 15% Enter amount from Line 50
Line 51 Subtract Line 47 from Line 41 Enter amount from Line 51
Line 52 Multiply Line 51 by 25% Enter amount from Line 52
Line 53 Add Lines 43, 50, and 52 Enter amount from Line 53
Line 54 If Line 37 is $175,00 or less Enter amount from Line 54
Line 55 Smaller of Line 53 or 54 Enter amount from Line 55