3.34.4 S Corporation Tax Returns - Document Analysis & Data Entry

Introduction

  1. This IRM section provides instructions for the functions and processes of document analysis and perfection of input returns, forms and schedules; and for input of return information to the National Research Program (NRP) BMF Data Entry Application.

  2. The 2003 NRP BMF Data Entry Application is a desktop/network application using a combination of Microsoft Access 2000 and Excel 2000 as the data input application. Access and Excel 2000 will serve as the interface application, utilizing "form screens" for data entry operations and spreadsheets. Excel performs a similar function for Forms 4562, 4797 and 8825. Data Conversion Branch will enter required data via the application.

  3. These instructions cover return information, and supporting forms and schedules of the Form 1120S tax return not transcribed or having limited transcription in traditional campus pipeline processing. While most returns will be for calendar year tax periods, some may be for fiscal tax years ended.

  4. Although these returns will be transcribed much more extensively a second time, the return and data will not be processed through the pipeline or to taxpayers’ accounts a second time. Transcribed data and examination results will be used by IRS research analysts to measure taxpayer compliance with reporting requirements and design new workload identification systems.

  5. Instructions in this section apply to both paper and electronically filed tax returns.

  6. Following is a list of tax forms and schedules used in the application. These forms will be part of a NRP study case file.

    • NRP BMF Edit Sheet

    • Form 1120S, U.S. Income Tax Return for an S Corporation, and Schedules A, B, K, L, M-1 and M-2. (Pages 1 through 4 inclusive).

    • NRP Form 1120S, Line 19 Edit Sheet.

    • Schedule D, Capital Gains & Losses & Built-In Gains.

    • Schedule K-1, Shareholder’s Share of Income, Credits, Deductions, etc.

    • Schedule N, Foreign Operations of U.S. Corporations.

    • Form 3800, General Business Credit.

    • Form 4562, Depreciation and Amortization.

    • Form 4797, Sales of Business Property.

    • Form 8825, Rental Real Estate Income & Expenses of a Partnership/S Corporation.

    • Form 8846, Credit for Employer Social Security & Medicare Taxes.

  7. Not all forms in the above list were processed through original pipeline data entry. The following listed forms had no ISRP data capture performed for them.

    • NRP BMF Edit Sheet

    • NRP Form 1120S, Line 19 Edit Sheet

    • Form 1120S, Schedule M-1

    • Schedule D

    • Form 3800

    • Form 4562

    • Form 4797

    • Form 8846

Document Analysis of S Corporation Tax Returns

  1. This subsection provides procedures for document analysis of S Corporation Tax Returns.

General Concepts

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

  2. Analysis and editing will be done using photocopies of previously processed tax returns. Do not edit original returns. Editing will not impact return data of the original return.

  3. All work received for document perfection will be part of a major case file. Each case file is comprised of photocopied Forms 1120S, schedules and forms attached to it, and related Forms K-1. Forms for data entry must be identified, counted for use on the NRP BMF Edit Sheet, and then analyzed and perfected.

  4. Instructions in this guide may 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; however, compute the total percentage of shareholder ownership for Schedules K-1, and add up deductions on NRP Form 1120S Line 19 Edit Sheets.

  6. Some forms and schedules will already have edit marks on them. They would have been edited in "orange, brown, red or green." Because the tax returns to be analyzed will be photocopies, the prior editing won't be readily recognized. NRP wants to capture what the taxpayer reported, prior editing marks should be ignored.

  7. Do not edit names, entities, and received dates. There will be some tax period editing. NRP will not provide any special processing or condition codes. All this was done during original processing of the return and is not required for this application.

  8. Use the NRP Document Analysis job aid with this IRM to better understand editing documents. It illustrates editing concepts and rules by presenting examples in the form of figures and quick references.

Editing Concepts

  1. All editing marks will be made using a Red pencil/erasable ink pen.

  2. Forms and schedules do not need to be reorganized. There is generally a standard order for the forms and schedules. The returns should be left in the order found and is usually stapled.

    1. The return should be left in the order found. There is no need to rearrange forms and schedules into a specific order for data entry.

    2. These returns were previously arranged in the order specified for data entry during original pipeline processing. Because the original has been photocopied, some may not be in the order specified in pipeline processing.

    3. The original Document Perfection sort order was:

    Form 1120S, Pages 1 through 4
    Schedule N
    Form 4136
    Form 8825
    Form 8050
    All others submitted with return, followed by pages of statements that are generally well organized and numbered.

  3. Final order of forms after analysis and edit is complete is:

    NRP BMF Edit Sheet
    NRP Form 1120S Line 19 Edit Sheet, (only if prepared)
    Form 1120S return and attachments as received in the case file, Schedule(s) K-1 (loosely)

  4. Do not edit tax periods for calendar year returns. Edit fiscal year and short period returns for the beginning and ending year and month. These edits are for Form 1120S, page one only. Don’t edit the periods for other forms and schedules.

  5. Taxpayers should list beginning and ending periods for short period or fiscal year returns. If the taxpayer lists beginning and ending periods as 05/01/2002 and 04/31/2003, underline complete beginning and ending periods in red.

  6. Some forms or schedules require assignment of sequence numbers for certain schedules. Sequence multiple forms or schedule of the same type should be sequenced in a specific case file.

    1. Taxpayers may include more than one copy of certain forms or schedules. The following forms or schedules and additional ones should be marked with a sequence number, starting with number 1. They are:

      Schedule K-1
      Form 4562
      Form 4797

    2. Additional forms or schedule of a particular type (for example Schedule K-1) will be numbered 2, 3, 4 etc., depending on the number of them in the case file. Enter the sequence marks in the upper right hand corner. The first copy will be marked S=1, the second S=2, etc.

    3. Even though there could be multiple Forms 8825, each form will not be sequenced.

  7. Many of the forms have decision or yes/no type boxes. This is a new process for Data Conversion and 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 as only these boxes will be entered into the application. Edit these with a Circle around the box.

    1. The boxes are generally within the body of the form or part of a line. Other times they are not really a box and are the line item itself. These are usually yes/no types. Schedule N is an example of this type.

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

    3. Circle any box that is checked.

    4. 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. Circle these boxes only if checked.

  8. Illegible or missing information such as TINs, numbers, etc. may need correction. Almost all returns will be prepared and printed using computer software. The occurrence of illegible information should be minimal.

    1. If an EIN needs to be corrected or is missing, check the return to see if the information is on another form or schedule. If not, no editing of the number will be done. Data Entry will capture it as it appears on the form. SSN information related to Schedule K-1s will not be validated.

    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. Because these documents are photocopies, parts of a page may be missing because a page did not go through a feeder properly. Refer these cases to the manager for follow up with the NRP staff to obtain proper copies of pages.

  9. Dollars and cents amounts do not need editing. NRP wants to capture whole dollar amounts. Most returns will use dollars and exclude cents. Data Conversion will enter whole dollars, and ignore any cents amounts.

  10. 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 document analysis 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, 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. These brackets will show up as black. Trace over them in red.

  11. Other edit markings may be used, but not as frequently as others.

    1. Some forms have information on one line that must be input as separate items. Use a red underline to separate the information as discussed for editing tax periods.

    2. Some taxpayer prepared statements may be edited rather than using continuation sheets. Informational columns will be separated as input fields by use of a vertical line.

  12. Do not edit dates to a particular format. Data Conversion will enter dates as MM/DD/YYYY, regardless how they appear on documents.

  13. Some percentage amounts will need to be edited.

    1. Taxpayers may provide these amounts as a decimal, percentage, or a fraction.

    2. b) Forms and Schedules that have percentages are:

      Schedule A Line 9d
      Schedule B Line 3b
      Schedule K-1 Line A
      Form 4562 Lines 26, 27 and 42

    3. Percentages should be edited to 3 decimal places. As an example, if the taxpayer writes:

      1/2 edit it to .500
      50 percent edit it to .500
      one third edit it to .333
      .66 edit it to .666

    4. d) The exception to the rule is Schedule K-1 in which taxpayers report the percentage of ownership. See IRM 3.24.4.2.14 for processing instructions.

  14. Corporate tax returns tend to have statements to explain or expand entries on a line, or to list items whose number exceeds available lines. Statements are usually numbered, referenced on related forms, attached in sequence and easy to locate.

    1. Some forms may have multiple entries for a line. A line may have room for only 3 items, but the taxpayer needs to report 50 items. They may fill up the 3 lines and report remaining items on an attached statement. Schedule D serves as an example of this type of reporting. Line 1 of the schedule allows up to 4 line items for short-term gains. A corporation may have more than 4, especially if it owns stocks. To the extent possible, using the statement as an edit document is preferred over preparing a Schedule D1 which allows many items.

    2. If the statement is prepared the same as the tax form, the statement might be edited to be used as an input document. Be sure it looks as much like a form or schedule as possible to allow input of information easily. A technique may be to highlight column titles and drawing vertical lines between columns.

    3. If not, prepare a "continuation sheet" that allows multiple entries for the line. For Schedule D, use Schedule D-1 as a continuation sheet. All others will have specifically designed sheets. Forms that fall into this category are:

      Schedule D Part I Line 1
      Part II Line 7
      Schedule N Line 1
      Form 4562 Part I Line 6
      Part III Line 19
      Part III Line 20
      Part V Line 26
      Part V Line 27
      Part VI Lines 30 - 36
      Part V Line 42
      Form 4797 Part I Line 2
      Part II Line 10
      Part III Lines 19-29b
      Form 8825 Lines 1-14
      Line 15
      Line 20b

    4. Continuation sheets are designed to duplicate only the lines of the form needed. Transfer the information from the statement or attachment to the sheet. Move only the items on the statement, not those on the actual form or schedule.

Initial Screening of Case Files

  1. Check to ensure the correct taxpayer, EIN and year are in the case file.

  2. Ensure the tax returns is a Form 1120S only. Other types of corporate returns are not part of this study. Refer non-1120S returns to a supervisor for further review. A fiscal year return may actually be another preprinted form i.e., 200403 on a 2003 form.

  3. Schedules K-1 should be present in the case file, but might not be stapled to the return itself. Check to ensure they are for the correct taxpayer. The "Corporation Identifying Number" should match that of the return. Verify the Form 1120S DLN with that of the first K-1. They should match also. If not, refer the case to a manager for research.

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

NRP BMF Edit Sheet Preparation

  1. This edit sheet will assist Data Entry in determining what forms and schedules have entries needing to be captured in the application. First, enter the EIN of the Form 1120s and the tax period as YYYYMM (E.g. 200312).

  2. For each schedule or form, write the number of times it appears in the "Count" column of the edit sheet. For example, if the taxpayer has entries on Schedule A, then a 1 goes in the Count column in the Schedule A row.

  3. Most forms and schedules will appear only once. Those that receive a sequence number will appear once or multiple times. For these, the " Count" column entry should agree with the last (highest) sequence number assigned to it.

  4. Come back to this edit sheet later to record information about the percent of ownership from Schedule K-1.

    Note:

    Percentage of ownership figures can help to determine if we have all the necessary K-1's.

  5. Place the edit sheet (loosely) in the front of the case file.

Form 1120S, Page 1

  1. Edit the tax period if the return is for a fiscal year ended or short period year ended.

  2. Line F has 5 check boxes. Edit any that are checked by circling them.

  3. If Line 19 has an amount entered, it will usually have " See Statement #."

    1. Check the case file for the statement that explains the line entry.

    2. Prepare the NRP Form 1120s Line 19 Edit Sheet in all cases that Line 19 has an entry.

    3. If the statement is not present, notate that on the Line 19 edit sheet in the box. See 3.34.4.2.6 for the Line 19 edit sheet instructions.

  4. Edit Line 24 if the Form 2220 box is checked.

  5. Edit the Yes/No boxes in the "May IRS discuss…" area of the signature line if checked.

  6. Edit the "Self Employed box" on the " Paid Preparer’s Use Only" line if checked.

NRP-Form 1120S Line 19 Edit Sheet

  1. Line 19 of Form 1120S is used to list other deductions. These deductions are further listed on a statement. They must be categorized and captured as deductions to allow Examination to recognize them properly during audits. Use and prepare the NRP – Form 1120S Line 19 Edit Sheet for this process.

  2. These deductions fall into special categories that reflect the type of deduction. Each category has a special number (referred to as SAIN, or Standard Audit Index Number) assigned to it that is used by Examination during audits.

    1. The deduction categories and their related numbers are:

      Number Category
      526-01 Administrative Fees
      526-02 Amortization
      526-03 Automobile Expense
      526-04 Bonus Expense
      526-05 Consulting Fees
      526-06 Contract Labor
      526-07 Commissions
      526-08 Computer Expense
      526-09 Dues and Subscriptions
      526-10 Education Expense
      526-11 Equipment Rental
      526-12 Fringe Benefits
      526-13 Salaries & Wages
      526-14 Repairs & Maintenance
      526-15 Insurance Expense
      526-16 Janitorial Services
      526-17 Leasing Expense
      526-18 Legal & Professional Fees
      526-19 Licenses/Permit Expenses
      526-20 Maintenance/Cleaning
      526-21 Management/Director Fees
      526-22 Meals & Entertainment
      526-23 Meetings, Seminars &Conventions
      526-24 Miscellaneous Expenses
      526-25 Other Expenses
      526-26 Outside Expenses
      526-27 Postage/Courier Expense
      526-28 Proposal/Bidding Expense
      526-29 Public Relations Expense
      526-30 Publications Expense
      526-31 Recruiting & Training
      526-32 Research & Development
      526-33 Royalty Expense
      526-34 Security Expense
      526-35 Shipping, Freight & Handling
      526-36 Stationary, Printing, Office Supplies
      526-37 Tools & Factory Supplies
      526-38 Telephone Expense
      526-39 Travel Expense
      526-40 Utility Expense

    2. Not all of these deductions will appear on the statement. In many cases only a few will appear on the statement. Which ones are used depends on the type of business that filed the return.

    3. The TY04 Line 19 sheet will have Fuel Expense and Gifts and Awards as number 526-13 and 526-14 respectively.

  3. Prepare the edit sheet whenever Line 19 has an entry.

    1. Enter in red, the Form 1120S EIN in the "EIN" boxes, and Form 1120S Line 19 amount on the dollar amount line at the top of the edit sheet.

    2. Then check the case file, locate the statement and use it to prepare the edit sheet. These statements will have two columns, one for description and the other for amount. The "descriptions" should match up to one of the categories on the edit sheet. The amounts will be the dollar amount of the deduction.

  4. Some category descriptions may differ from the edit sheet slightly and some statements may have 2 or more expenses related to the same category. They will be listed a little bit differently. For this reason, each category on the edit sheet has several lines to enter the amounts.

    1. Go through the statement and place the money amount of each deduction on the matching dotted lines of the edit sheet. Again, there usually will not be a deduction for every category. These entries can be in any color other than red, as they will not be captured by Data Conversion.

    2. Once all deductions have been matched to the edit sheet, add up the amounts for categories having more than one entry and place that total in the box next to the title of the category. This entry should be in red.

    3. As a final check to ensure that all deductions on the statement have been accounted for, add up the amounts in the boxes next to the category titles and compare the result to the Form 1120S Line 19 amount on the dollar amount line of the edit sheet. If the result matches (allowing for some difference due to rounding cents) by the taxpayer on line 19 and line 19 sub-totaled items finalize the edit sheet as provided in IRM 3.34.4.2.6 6. below.

  5. If the deductions statement can not be located, prepare the edit sheet with only the EIN Line 19 amount, and check the "Missing" box. Do not bother to circle the check box for this form.

  6. Place the edit sheet Line 19 (loosely) in the front of the case file and directly behind the NRP BMF Edit Sheet.

Form 1120S, Schedule A

  1. Edit any of the Line 9a, 9b or 9c boxes if checked.

  2. Edit Line 9d as a 3 digit decimal amount if an entry if present. Leave blank if no entry exists.

  3. Edit the Yes/No boxes on Lines 9e and 9f if checked.

Form 1120S, Schedule B

  1. This schedule has many decision boxes, plus several Yes/No boxes as part of actual line entries.

  2. Edit any of Line 1, 5, 6 or 8 boxes if checked.

  3. Edit the Yes/No boxes on Lines 3, 4 or 9 if checked. One of the boxes should be checked. If not, make no edit entries.

  4. If Line 3 is checked Yes, look for the statement that contains the explanatory information. Taxpayers usually write See "Statement #" on Line 3. If it is present, underline the name, address, EIN and percentage. Edit the percentage if necessary.

  5. Write ER (Entry Required) in the left margin next to Line 3. Flag the statement as Sch B L3. If a statement can not be located, no editing is necessary for the statement part of this line.

Form 1120S, Schedule K

  1. Edit the Line 15g Paid and Accrued boxes if checked.

Form 1120S, Schedule L

  1. Do not bracket amounts on Lines 26b or 26d as they are part of the form design.

Form 1120S, Schedule M-1

  1. Schedule M-1 has no form specific editing.

Form 1120S, Schedule M-2

  1. Do not bracket amounts on Lines 4(a), 5(a) or 5(b) as they are part of the form design.

Schedule D

  1. Do not bracket amounts on Lines 5(f) and (g) or Lines 12(f) and (g) as they are part of the form design.

  2. Line 1, Short Term Gains/Losses and Line 7 Long Term Gains/Losses may requirement special editing. These two lines will also have a variety of positive and negative entries, depending on whether gains or losses are listed.

  3. These lines may have one or two entries on each of them. If so, edit negative amounts if necessary. However, they are limited to 4 entries. If a taxpayer has more (in some cases, many more), they will prepare and attach a statement. Or they may complete the 4 lines, and include the rest on a statement.

  4. If these lines have a notation of referencing where the additional Schedule D information is located within the return, etc. look for the page(s) that contains the explanatory information. Usually statements are numbered and easy to find. Taxpayers may also include a "total amount" on the line that rolls up all items from the statement. Red line out these total(s) so that only statement amounts will be entered.

  5. If the statement looks like the Schedule D lines or has column headings (a) through (b), use it as a data entry form. Underline the column heading for the Data Entry staff to follow, or to write them in. Try to use the statement as an entry form.

  6. If negative amounts need to be edited, do that on the statement itself. Flag the statement with a Tab, write Sch D L1 or Sch D L7 in the upper right of the statement, and also write ER (Entry Required) in the left margin next to Line 1 or 7, whichever one applies to it. If you don’t locate a statement, no editing is necessary for the statement part of this line.

  7. If the statement cannot be edited, prepare Schedule D-1 for each of the items listed on it.

Schedule K-1

  1. Assign a sequence number to each Schedule K-1 in the case file. Make sure the last sequence number agrees with the total number of K-1's entered on the NRP BMF Edit Sheet.

  2. Entries on Line A are for the percentage of ownership of a shareholder. The percentage of each Schedule K-1 should add up to a total of 100 percent. Because ownership is not often assigned equally among shareholders, this line will have entries of two or many decimal places. One entry will be that of the taxpayer and the other a computed amount, if necessary for 2003 returns only.

  3. The percentage of ownership may appear in several different formats, such as 25 percent, 25.444444, etc. Usually taxpayers report it as a percent followed by a 6 place decimal. Do not edit this Line A entry.

    1. Validate the percent of ownership on a K-1 to ensure that the combines total for all shareholders equals 100 percent. Add the percentages for all K-1s together. If they total 100 percent, then edit Line A for each one.

    2. Edit in Red to the left of the Line A percentage a second percentage with 8 decimal places. Thus, if the K-1 is 25.888888%, the edit will be 25.88888800.

    3. If the combined do not equal 100%, perform the calculation a second time. If the amount still differs, all Schedule K-1's might not be present. Compare the count of Schedule K-1's to the number of shareholders on the front of Form 1120S. They should match. If not, one or some are missing. Refer the case to a manager for suspension until all are located.

    4. If all the Schedule K-1's are present and the percentages still differ, then compute the percentage for each Schedule K-1. Divide the Line 1 amount on K-1 by Line 21 of Form 1120S. Compute this amount to 10 decimal places (the percent plus 8 decimals as above. Edit in Red this computation to the left of the Line A taxpayer percentage. Compute each one separately; then add them to ensure they are 100 percent. If necessary adjust the last decimal to come up to 100 percent. Adjust the decimal of the first K-1. Even though the percentage calculations go out to eight decimal places, the sum of the percentages may not exactly equal 100 due to rounding. If this is the case, adjust the percentage of the first Schedule K-1.

    5. Even though the percentage calculations go out to eight decimal places, the sum of the percentages may not exactly equal 100 due to rounding.

    6. If this is the case, adjust the percentage of the first Schedule K-1.

  4. Edit Line D Final/Amended decision boxes if checked.

  5. Edit Line 15g Paid/Accrued decision boxes if checked.

Schedule N

  1. This schedule should not appear very often. This schedule is mostly comprised of Yes/No decision boxes. Edit Lines 1, 3, 4a, 5, 6a and 7a boxes if checked.

  2. If Line 1 is checked Yes, look for the statement that contains the explanatory information. Taxpayers usually write "See Statement #" on Line 3. If it is present, edit the name, country and EIN onto Schedule N in the area between Lines 1 and 2. If more than one country is listed, choose the first one.

  3. No editing is necessary for the statement part of this line of a statement is not present.

Form 3800

  1. Form 3800 has no form specific editing.

Form 4562

  1. Assign a sequence number to each Form 4562 in the case file.

  2. Edit Line 18 assets decision box if checked.

  3. Edit Lines 24a and 24b Yes/No boxes if checked.

  4. Edit the percentage amounts on Lines 26(c) and 27(c) if necessary.

  5. Edit any of Lines 34 and Lines 37 – 40 Yes/No boxes that are checked.

  6. Lines 6, 19a, 20a, 26, 27, and 42 all report amortization and have a limited number of lines available for taxpayer entries. They may require special editing.

  7. In most cases these lines will have more than one entry on each of them. If so, edit negative amounts if necessary. However, if entries exceed available lines, taxpayers will prepare and attach a statement. They may also complete some lines, and include the rest on a statement.

  8. If these lines have a notation of referencing where the additional information is located within the return, look for the statement that contains the explanatory information. Usually statements are numbered and easy to find. Taxpayers may also include a "total amount" on the line that rolls up all items from the statement. Red line out these total(s) so that only statement amounts will be entered.

  9. If the statement looks like the related Form 4562 lines or has column headings like the lines, we can use it as a data entry form. Underline the column heading for the Data Entry staff to follow, or write them in if necessary. Try to use the statement as an entry form.

  10. If negative amounts need to be edited, do that on the statement itself. Flag the statement with a Tab, write F4562 L6, F4562 L19, F4562 L20, F4562 L26, F4562 L27 or F4562 L42 in the upper right of the statement, and Write ER (Entry Required) in the left margin next to the related line. No editing is necessary for the statement part of this line if no statement is present.

  11. Prepare Form 4562 Continuation Sheet (there is a separate one for each line) for the items listed on it if the statement can not be edited. Staple the continuation sheet(s) to the back of Form 4562.

  12. Lines 30 through 36 report information about taxpayers’ vehicles. The form is limited to 6 vehicles. It is unlikely the number will exceed the six spaces available on the form. In the case, taxpayers will usually attach a statement, which most likely cannot be edited. If so, prepare Form 4562 Continuation Sheet for Lines 30-36 and attach it to the back of Form 4562.

Form 4797

  1. Assign a sequence number to each Form 4797 in the case file.

  2. Do not bracket amounts on Line 11 as they are part of the form design.

  3. Lines 2 and 10 report gains and losses for business property sales, and have a limited number of lines available for taxpayer entries. They may require special editing.

  4. In most cases these lines will have one or two entries on each of them. If so, edit negative amounts if necessary. However, if entries exceed available lines, taxpayers will prepare and attach a statement. They may also complete some lines, and include the rest on a statement.

  5. If these lines have a notation of referencing where the additional information is located within the return, look for the page(s) that contains the explanatory information. Usually statements are numbered and easy to find. Taxpayers may also include a "total amount" on the line that rolls up all items from the statement. Red line out these total(s) so that only statement amounts will be entered.

  6. If the statement looks like the related Form 4797 lines or has column headings like the lines, we can use it as a data entry form. Underline the column heading for the Data Entry staff to follow, or if necessary write them in. Try to use the statement as an entry form.

  7. If dates or negative amounts need to be edited, do that on the statement itself. Flag the statement with a Tab, write F4795 L2 or F4797 L10 in the upper right of the statement, and Write ER (Entry Required) in the left margin next to the related line. No editing is necessary for the statement part of this line if no statement is present.

  8. Prepare Form 4797 Continuation Sheet (there is a separate one for each line) for the items listed on it if the statement can not be edited. Staple the continuation sheet(s) to the back of Form 4797.

  9. Lines 19 through 29b report information about taxpayers’ properties and work much the same way as Line 30 items of Form 4562. The form is limited to 4 properties. If the return has more than that, taxpayers will usually attach a statement, which most likely cannot be edited. If so, prepare Form 4797 Continuation Sheet for Lines 19 – 29b and attach it to the back of Form 4797. Multiple copies of this page may be present rather than a statement. It can be used by Conversion without use of a continuation sheet.

Form 8825

  1. Even though there may be multiple Form 8825, there is no sequence numbers for the form but, there are sequence numbers for the properties across the form.

  2. Assign a property ID number to each property represented by Lines 1 through 15. Edit in Red a sequential number starting with 1 to the left of each Line 1 A, B, C, etc. property. Check Page 2 of the form as there may be other properties listed on it.

  3. Do not bracket amounts on Line 18 as they are part of the form design.

  4. Lines 1 through 14 report information about taxpayers’ rental properties. They also work much the same way as Line 30 items of Form 4562. The form is limited to 4 properties on Page 1 and another 4 on Page 2. This should be sufficient, but if the return has more than that, taxpayers will usually attach a statement, which most likely cannot be edited. If so, prepare Form 8825 Continuation Sheet for Lines 1–14 and attach it to the back of Form 8825. Multiple copies of this page may be present rather than a statement. It can be used by Conversion without use of a continuation sheet.

  5. Lines 15 and 20b (1) and (2) have a limited number of lines available for taxpayer entries. They may requirement special editing.

  6. These lines may have one or two entries on each of them. If so, edit negative amounts if necessary. However, if entries exceed available lines, taxpayers will prepare and attach a statement. They may also complete some lines, and include the rest on a statement.

  7. If these lines have a notation of referencing where the additional information is located within the return, look for the page(s) that contains the explanatory information. Usually statements are numbered and easy to find. Taxpayers may also include a "total amount" on the line that rolls up all items from the statement. Red line out these total(s) so that only statement amounts will be entered.

  8. If the statement looks like the related Form 8825 lines or has column headings like the lines, it can be used as a data entry form. Underline the column heading for the Data Entry staff to follow, or you may need to write them in. Try to use the statement as an entry form.

  9. If negative amounts need to be edited, do that on the statement itself. Flag the statement with a Tab, write F8825 L1, F8825 L15 or F8825 L20 in the upper right of the statement, and Write ER (Entry Required) in the left margin next to the related line. No editing is necessary for the statement part of this line if no statement is present.

  10. Prepare Form 8825 Continuation Sheet (there is a separate one for each line) for the items listed on it if the statement can not be edited. Staple the continuation sheet(s) to the back of Form 8825.

  11. If the EIN is missing or illegible on Line 20, do not try to locate it or perfect it.

Form 8846

  1. Edit Line 4 tipped employees decision box if checked.

Data Entry of S Corporation Tax Returns

  1. This part of the manual provides instructions for using the NRP BMF Data Entry Application and entering data from documents.

Data Entry - General

  1. For TY03 the following "forms" (screens) relate to an Access application. The form 4562, 4797 and 8825 will be entered directly into an Excel spreadsheet. Inputs are made "to forms" (screens) that present the computer’s view of the tax returns and schedules. The "white background" area of the forms represents a field that may require entry of data to it. The images on the computer screen look like the actual tax returns and schedules. Various selections "buttons " appear within each form or schedule. The "buttons" activate via a mouse click. Key verification will be part of the TY04 application not for TY03.

  2. All work received for data input will be part of a major case file. The term case refers to a Form 1120S and its schedules, etc. for a specific taxpayer with a specific Entity Identification Number (EIN). Each required input document in a case file should be previously identified and edited, and are photocopies of returns and schedules. The original return and case file will be reviewed and examined by Examination employees.

  3. These instructions will not cover all possible situations. Refer questionable items or conflicts with instructions to a manager or work leader.

  4. Math calculations and verification of taxpayer computations will not be part of the data entry process for TY03. The TY04 application will perform internal math calculations that will not be available from the data transcription. For the most part, data will be entered as the taxpayer submitted it or edited by the document analysis function during original processing of the return.

  5. The prevailing rule is Data Conversion will transcribe information and numbers the taxpayer originally provided on the return and/or " red pen" corrections made during the original processing of the return.

  6. The tax forms and schedules to be transcribed are listed in Section 3.34.4.1 of this manual.

Data Entry Guidelines

  1. For the most part, enter what the taxpayer provided on the return. Input forms will be edited to assist in data entry. Items such as decision/check boxes, etc. will be edited to allow easy and standardized entry of data. Schedules/forms to be input will be identified in advance by a NRP BMF Edit Sheet that will be in each case file. That edit sheet will show the number of each type of form necessary for transcription.

Document Analysis Editing
  1. Document Analysis will edit input documents in red. Not a lot of editing will occur, nor will all documents be edited. The NRP BMF Edit Sheet will provide guidance as to which forms and schedules require input. In most cases this will be one (1) or zero (0). In some cases more than one form of the same type must be input. This is limited to Forms 4562, 4797 and Schedule K-1.

  2. Documents will be placed, loosely, in the order of:

    • NRP BMF Edit Sheet

    • Forms 1120S Line 19 Edit Sheet

    • Form 1120S and supporting schedules/forms

    • Schedules(s) K-1

  3. The NRP BMF Edit Sheet and Form 1120S should always be present. Usually, but not always, the Line 19 edit sheet will be present. Schedule(s) K-1 usually will be present, and there may be several.

  4. Document Analysis will use a minimal number of edit markings. Generally these edit markings will include circles, underlines, brackets and sometimes vertical lines on statements. There may be an occasional "X " to mark data that is not to be input.

Taxpayer Statements and Continuation Sheets
  1. Continuation sheets contain "extended" information for certain lines of documents may be present. These sheets will be stapled directly behind the document and identify the line number. A red " ER" will be placed in the left margin to the left of the related line.

  2. IRM 3.34.4.2.2, Editing Concepts lists those forms that may be supplemented by statements or continuation sheets.

Sequence Numbers
  1. Sequence numbers will be assigned to documents of the same type (number/title) that appear more than once in a case file. For example, the file may have 5 Forms 4562. They will be numbered 1 through 5 with a red S=1, S=2, etc. in the upper right corner of the document.

  2. This rule applies only to Forms 4562, 4797 and Schedule K-1. The sequence number will be the first input field for these forms. Enter the numeric number assigned to the form (1, 2, 3, etc.).

Money Amounts
  1. Enter all money amounts as whole dollars without cents. Do not input amounts as 10.00, enter 10 as the amount.

  2. Truncate or cut off the cents amount. The use of cents occurs rarely for this type of tax return. Do not enter the dollar sign, commas or decimals.

    Enter $10,405.85 as 10405
    Enter $2.99 as 2

  3. Enter all amounts as positive numbers unless Document Analysis brackets a line with red brackets ><. A limited number of lines have brackets built into the form design itself. Document Analysis will not edit these brackets in red. Enter them as positive numbers.

  4. If an amount on a line has a negative sign in front of it, and Document Analysis did not edit it with brackets, enter it as a positive number.

Decision and Check Boxes
  1. Taxpayers will check or "X" boxes of some forms. Some boxes ask them to check yes or no to questions related to tax information about the form. Taxpayers may check one, both or none at all. Other boxes require a check if certain conditions apply (i.e. is this your last return?). These boxes may or may not be checked.

  2. Document analysis will edit only those boxes that are checked. They will "red circle" each one checked. If a taxpayer checks both a yes and no box, both will be edited for input as such.

  3. Input to these fields is done without entering any data. When cursor is in the box, the "check mark" can be turned on and off by left single clicking your mouse or pressing the space bar on the keyboard. If a checkbox on a Form 4562,4797 or 8825 is checked it should be entered as a -1 into the spreadsheet.

Date Entries
  1. Enter all dates as MM/DD/YYYY. Document Analysis will not edit dates for input. Dates will generally be encountered in the format specified above. If a document shows a date as June 10, 1995, it must be entered as 06101995. The months of January through September must have the leading zero as part of the entry.

  2. For TY03 in the Access forms once the first number in a date field is typed, a date mask will appear in the form of ##/##/####. The date above would show as 0#/##/####. Finish typing the date; the slashes are not required to enter in Access. The Excel forms will need the slashes entered.

  3. Some dates may be stated as only month and year, and the day of month is missing. For this type of date, enter the full date as provided above using 01 as the day of month.

Tax Period Entries
  1. Enter full tax year periods as YYYY/MM. The NRP BMF Edit Sheet should be the only form that requires this type of entry. Tax periods for other forms should be automatically filled in for both Access and Excel forms.

  2. Form 1120S and Schedule K-1 require an additional and different format for the tax period. It will be entered as 4 separate fields; beginning month (MM), beginning year (YYYY), ending month (MM) and ending year (YYYY).

Punctuation Marks
  1. Ignore punctuation marks when they are part of a name or address. The address 115 Elm St. should be entered without the period. Input a name of Bill H. Tree without the period. Other punctuation such as commas, colons and semi-colons should also be omitted. This will help to minimize input discrepancies during KV.

  2. Also use standard street and state abbreviations as listed in IRM 3.24.8.

Percentages
  1. Enter percentages to three decimal places as .nnn. Document Analysis will edit these entries. If percentages are stated as fractions, they will be edited as decimal numbers.

  2. Schedule K-1 has one line that serves as the exception to the rule. Document Analysis will compute a "percent of ownership" and edit the amount in red to the left of the taxpayer’s entry; input both. The computed percentage must be entered using eight and ten decimal place entries. (.nnnnnnnn or .nnnnnnnnnn). Examples of this type of input are .50222222 or .5022222222. Even percentages may be input as .50 or .10 and the system will display the correct number of decimals. A figure of 100 percent can be entered as 1.

Entering Employer Identification Numbers (EIN)
  1. For the most part enter EIN data as nnnnnnnnn, and in some cases, SSN data as nnnnnnnnn. Don’t include "dashes" as part of your entry as it will not fit in the field.

  2. The exception to the rule is the K-1 for TY04. The shareholder TIN should be edited with hyphens and entered as hyphens.

Accessing and Using the NRP BMF Data Entry Application

  1. Users must have an approved Online 5081 for either TY03 or TY04 application.

  2. It will be necessary to log onto the local network using the assigned domain.

  3. The TY03 application utilizes both ACCESS and EXCEL as the input application.

    1. The TY04 application is written in ASP.NET Visual Basic, connected to a Microsoft SQL Server database running on a Windows 2000 server at DCC.

Clicking on Buttons
  1. Point the cursor and "double" click the desktop icon or shortcut to enter the application. Upon entering the application, "single" click buttons to activate them.

  2. Left click your mouse to activate buttons. Red and black buttons let you move backward or exit the current screen or menu. Blue and green buttons activate other menu selections and move you forward.

Using and Navigating Within Form Screens
  1. Once you select a form or schedule for input, the application presents you with a "form screen" replica of the actual form. Your cursor will appear in the first field required for input.

  2. A variety of options are available to move about form screens. Depending on where you are in the form, or even your personal preference, you can use any or all of them.

    1. To go to any field on the form, point to it with your mouse and left click on it.

    2. You can move forward one field at a time by using the Tab or Enter keys, regardless if data is in the field or not.

    3. If you want to back up in the form, hold down the Shift key, then press Tab once for each field.

    4. Use the right and left arrow keys to move back and forth within a field. The works when you already have data in the field and want to move to another part of it.

  3. After you enter data in a field, move on to the next using the above navigation options.

  4. At times, you will not see the whole form on the screen available to you on your terminal. As you enter to fields, the form will scroll down. You can also use your mouse wheel or the scroll bar to move it up and down on your terminal screen.

  5. If you are inputting data in a sub-form are of a form screen, you will be locked into it until you finish inputting all line entries. Once you are done with all lines, your cursor will be at the last field for the sub-form. Use Ctrl/Tab together to move forward to the next field. If you really want to go back, use Shift/Ctrl/Tab together and you will move back one field at a time until you exit the sub-form.

  6. Using and inputting to sub-forms is discussed in IRM 3.34.4.3.3.4.

Data Entry Fields
  1. Input fields have a white background. Other fields may be orange or blue. While they part of the data entry application, they are not fields that require input.

  2. If a field requires an entry, the user will not be able to exit that field without entering data. Fields of this type are rare and identified on NRP BMF Entry Sheets for each form.

Sub forms for Statements and Continuation Sheets
  1. Some major forms screen have associated sub-form screens. They are part of the selected form or schedule and do not have assigned buttons on the main menu. Sub-forms will be used for documents that have multiple entries, edited statements, or continuation sheets. Generally, these are used when a line provides for a few entries, but the attached statement has several or many entries beyond that.

  2. If a statement has been edited for input, it will be flagged.

  3. Once the cursor moves into a sub-form, the user can input zero, one or many line entries. The application continues to scroll through the sub-form fields, returning to the initial field from the final field. Input all line entries and then exit the sub-form as provided in the navigation procedures discussed earlier.

  4. Not all documents have a sub form. Only those using statements or continuation sheets will have them.

    1. a) Form 1120S, Line 19 has a special selection for its sub-form. If there is an entry on Line 19, the application will open a new screen. There should be a Form 1120S Line 19 Edit Sheet in the case file. Use it to input the items to the form screen. If the edit sheet is missing, refer the case to a manager to get one prepared by Document Analysis. In some instances the only input will be to turn on the Missing Statement decision box.

    2. Lines 1 and 7 of Schedule D are sub-forms of the Schedule D screen.

    3. Form 4562 has several sub-forms built into it.

      Line 6
      Line 19a
      Line 20a
      Line 26
      Line 27
      Lines 30 to 36, all one form
      Line 42

    4. Form 4797 has a few.

      Line 2
      Line 10
      Line 19s to 29b, all one form

    5. Form 8825 has a few also.

      Lines 1 to 14, all one form
      Line 15
      Line 20b

    6. It is important to re: note that the 4562, 4797 and 8825 are entered as row tables through Excel.

TY- 03 Applications
  1. This subsection defines the applications that were used for transcription for the TY2003 study.

Access Application
  1. Description -The following forms can be processed through the Access application – 1120S, A, B, K, L, M1, M2, D, N, 3800, 8846, K-1.

  2. Navigation - A shortcut icon titled NRP BMF Data Entry will be available on the workstation. Double-click the icon to open the application.

  3. Once open, the initial menu, NRP Processing 2003 is presented. This is the doorway to the major functions of the application. The user should type their SEID (Standard Employee Identifier). Use Tab or Enter to get to the Password field, type in a password and press enter once. The menu will alert the user to the age of the password. It must be changed every 120 days.

  4. When the application is logged into for the first time, the user will input a system assigned password. A menu will allow the user to change the password to one of his choosing. This takes the user to the main forms menu.

    1. The menu is separated into Original Entry (OE) and Key Verification (KV). It allows selection of a form or schedule for each. When doing OE, use the forms in the OE column. The KV process is inactive for TY2003.

    2. The upper right "green" box shows application authority. It could be Admin, Lead Mgr or User. Most authorities will be of the User type.

    3. The large "white" area in the middle allows a user to enter an EIN or select a drop down list of available numbers. The database was pre-loaded with valid EINs for the NRP study. Scroll down the list or start typing the EIN and the range of numbers close to that typing will appear. Once the number is visible, point and click on it with the mouse or finish typing it. It is now possible to select a form.

    4. The blue "EDIT SHEET" button in at the top of the OE and KV areas is the first form to be input. This is the NRP BMF Edit Sheet.

    5. The bottom of the menu has two buttons EXIT and Reports. Use EXIT to leave the application. The Reports Button is inactive.

    6. Always start with the Edit Sheet Button. Once the NRP BMF Edit Sheet is input, other forms can be entered.

    7. If a form with all zeros may or may not be entered into OE.

Excel Application
  1. Description - The following forms can be processed through the Excel application – Forms 4562, 4797 and 8825.

  2. Navigation - Each workstation will be mapped to the server in Covington where the application resides, for any approved user. Double-click on the icon that represents the user’s computer on a workstation. Once the user’s icon is clicked on, the next screen will reveal Excel icons for the three spreadsheets used for input. Base spreadsheet names are F4562_ALL_TABLES.XLS, F4797_ALL_TABLES and F8825_ALL_TLABLES.XLS Standard tabbing, arrow keys, and enter button will function within this application.

  3. Data Entry- Transcribers will use a data map provided with the application that charts the fields on the spreadsheets to the corresponding fields on the tax forms. Base spreadsheet names are F4562_ALL_TABLES.XLS, 4797_ALL_TABLES.XLS and F8825_ALL_TABLES.XLS. The spreadsheets have been preloaded with the same EINs that were available in the ACCESS application. It is necessary for the user to enter the complete EIN into that respective field on the spreadsheet that matches a case file TIN. Only valid NRP TINs will be accepted. The Tax Period and Case Number will be populated from the TIN into the spreadsheet once the TIN is selected. Each spreadsheet will contain multiple tabs, each one associated with a part of a tax form. For each spreadsheet tab, the first column is "E10" , which is the TIN/EIN. This is a selectable item, which draws from a sorted list of TINs. Once that TIN is selected, the following 3 columns (DLN, Name Control, Tax Period) are automatically filled in.

    1. The fifth column is "Input Date" – enter today’s date in MM/DD/YYYY format. (This can be entered once, and copied for subsequent rows once transcription is done for the day.)

    2. The sixth column is "SEID" – the user enters his employee SEID. (This can be entered once, and copied for subsequent rows once transcription is done for the day.)

    3. Checkbox items on tax forms: Checked entries should be entered as "-1" , Unchecked can be left blank. These fields are validated, and errors will be flagged.

    4. Date fields should be entered in MM/DD/YYYY format.

    5. All input represents OE only.

  4. Navigation - Tab from field to field. At the end of a record, press >enter<and then >home< to get to the beginning of the next record.

  5. Leaving the application should be done with a File >Save< ensure that spreadsheet data is saved to the Covington server.

  6. The following tables are for the Excel application only.

    Form 4562-Summary

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed unique number
    E601 BUSNSS_DESC Business description top of page
    E602 SECT_179_MAX_AMT Default for 2003 is $100,000 can be higher for certain businesses 1
    E603 SECT_179_COST_AMT Cost of 179 property 2
    E604 SECT_179_THRESHLD_COST_AMT Constant for 2003 is $400,000 3
    E605 REDCTN_LIMIT_AMT Reduction in limitation 4
    E606-Hidden REDCTN_LIMIT_CMP_AMT AS COMPUTED AMT
    E607 TAX_YR_LIMIT_AMT Dollar limitation for tax year 5
    E608-Hidden TAX_YR_LIMIT_CMP_AMT AS COMPUTED AMT
    E612 LISTED_PROP_AMT Listed property from line 29 7
    E613 TOT_SECT_179_AMT 8 total elected cost of section 179 property 8
    E614 TENT_DEDUCTN_AMT Tentative deduction 9
    E615 PRIOR_CRRYVR_AMT Carryover of disallowed deduction from 2000 10
    E616 BUSNSS_INCM_AMT Business Income limitation 11
    E617 SECT_179_EXPNS_AMT Section 179 expense deduction 12
    E618-Hidden SECT_179_EXPNS_CMP_AMT AS COMPUTED AMT
    E619 CRRYVR_TO_NEXT_AMT Carryover to 2002 amount 13
    E620-Hidden CRRYVR_TO_NEXT_CMP_AMT AS COMPUTED AMT
    E621 SPECL_DEPRCTN_ALLWNC_AMT Special depreciations allowance for property placed in service during tax year 14
    E622 SECT_168F_AMT Property subject to 168(f)(1) election 15
    E623 OTHR_DEPRCTN_AMT Other depreciations (including ACRS) amount 16
    E624 MACRS_DEPRCTN_AMT MACRS deductions for assets placed in service in prior to 2003 17
    E625 GENERAL_ASSETS_IND General assets indicator 18 checkbox
    E640 LISTED_DEDCTN_AMT Listed property from line 28 21
    E641 TOT_DEDCTN_AMT Total deductions 22
    E642 SECT_263A_AMT Portion of basis attributable to section 263A costs 23
    E643 BUSNSS_USE_YES_IND Business use evidence yes 24a - y
    E644 BUSNSS_USE_NO_IND Business use evidence no 24a - N
    E645 EVIDENCE_YES_IND Written evidence - yes 24b - Y
    E646 EVIDENCE_NO_IND Written evidence - no 24b - N
    E647 LISTED_SPECL_DEPRCTN_AMT Listed property special depreciation allowance 25
    E665 TOT_LISTED_AMT Total listed property amount 28
    E666-Hidden TOT_LISTED_CMP_AMT AS COMPUTED AMT
    E667 LISTED_S179_COST_AMT Elected 179 property cost amount 29
    E668-Hidden LISTED_S179_COST_CMP_AMT AS COMPUTED AMT
    E679 PROHIBIT_YES_IND Prohibit personal use - yes 37 - Y
    E680 PROHIBIT_NO_IND Prohibit personal use - no 37 - N
    E681 COMMUTING_YES_IND Allow for commuting - yes 38 - Y
    E682 COMMUTING_NO_IND Allow for commuting - no 38 - N
    E683 PERSONAL_YES_IND All use is treated as personal use - yes 39 - Y
    E684 PERSONAL_NO_IND All use is treated as personal use - no 39 - N
    E685 MORETHAN_5_YES_IND More than 5 vehicles for use by employees 40 - Y
    E686 MORETHAN_5_NO_IND Not more than 5 vehicles for use by employees 40 - N
    E687 MEET_YES_IND Meet requirements for demo use - yes 41 - Y
    E688 MEET_NO_IND Meet requirements for demo use - no 41 - N
    E696 PRIOR_AMORTZTN_AMT Amortization of costs that began before 2001 tax year 43
    E697 TOT_AMORTZTN_AMT Total amortization costs 44

    Form 4562 - Line 6

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed unique number
    E609 PROP_DESC Description of Property 6a
    E610 COST_AMT Cost 6b
    E611 ELECTED_COST_AMT Elected Cost 6c

    Form 4562 - Line 19

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E626 PROPERTY_TYPE Classification of Property Row 19 col a
    E626_1 PROPERTY_TYPE Enter description here in this field if E626 is Other Row 19 col a
    E627 IN_SERVICE_DATE Month and year placed in service Col b OF Line 19
    E628 BASIS_AMT Basis for depreciation Col c OF Line 19
    E629 RECOVERY_DURATION Recovery Period Col d OF Line 19
    E630 CONVENTION_TYPE Convention Col e OF Line 19
    E631 METHOD_TYPE Method Col f OF Line 19
    E632 DEPRCTN_DEDUCTN_AMT Depreciation Deduction Col g OF Line 19

    Form 4562 - Line 20

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E633 PROPERTY_TYPE Classification of Property Listbox selection *** Row 20 col a
    E634 IN_SERVICE_DATE Month and year placed in service Col b OF Line 20
    E635 BASIS_AMT Basis for depreciation Col c OF Line 20
    E636 RECOVERY_DURATION Recovery Period Col d OF Line 20
    E637 CONVENTION_TYPE Convention Col e OF Line 20
    E638 METHOD_TYPE Method Col f OF Line 20
    E639 DEPRCTN_DEDUCTN_AMT Depreciation Deduction Col g OF Line 20

    Form 4562 - LINE 26

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E648 PROP_TYPE_DESC Property description Line 26, col a
    E649 IN_SERVICE_DATE Date placed in service Line 26, col b
    E650 BUSNSS_USE_PERCENT Business Use percentage Line 26 col c
    E651 COST_OR_BASIS_AMT Cost or other basis Line 26, col d
    E652 DEPRECTN_BASIS_AMT Basis for depreciation Line 26, col e
    E653 RECOVERY_DURATION Recovery period Line 26, col f
    E654 METHOD_CONVNTN_TYPE Method Line 26, col g
    E655 DEPRCTN_DEDUCTN_AMT Depreciation Deduction Line 26, col h
    E656 ELECTD_SECT179_COST_AMT Elected Section 179 cost Line 26, col i

    Form 4562 - LINE 27

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E657 PROP_TYPE_DESC Property description Line 27, col a
    E658 IN_SERVICE_DATE Date placed in service Line 27, col b
    E659 BUSNSS_USE_PERCENT Business Use percentage Line 27 col c
    E660 COST_OR_BASIS_AMT Cost or other basis Line 27, col d
    E661 DEPRECTN_BASIS_AMT Basis for depreciation Line 27, col e
    E662 RECOVERY_DURATION Recovery period Line 27, col f
    E663 METHOD_CONVNTN_TYPE Method Line 27, col g
    E664 DEPRCTN_DEDUCTN_AMT Depreciation Deduction Line 27, col h

    Form 4562 - LINE 42

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E689 COSTS_DESC Description of Costs 42a
    E690 CASE_NUM Case Number
    E691 AMORTIZABLE_AMT Amortizable amount 42c
    E692 CODE_SECT_TYPE Code section 42d
    E693 AMORT_PERIOD Amortization duration 42e
    E694 AMORT_PCT Amortization percentage 42e
    E695 AMORT_CUR_YR_AMT Amortization for this year 42f

    Form 4562 - VEHICLE USE

    Field DCC Field Description Source
    E600 FORM_4562_SEQ_NUM If there is more than 1 Form 4562 this will sequence the forms in the order processed Unique number
    E669 BUSNSS_MILES_CNT Total Business Miles 30
    E670 COMMUTE_MILES_CNT Total commuting miles 31
    E671 PERSONAL_MILES_CNT Total other personal miles 32
    E672 YEARLY_MILES_CNT Total miles driven during the year 33
    E673 OFF_HR_USE_YES_IND Available for personal use during off-duty hours? 34- y
    E674 OFF_HR_USE_NO_IND Available for personal use during off-duty hours? 34 -n
    E675 USED_5_PER_YES_IND Use by more than 5% owner 35 - y
    E676 USED_5_PER_NO_IND Use by more than 5% owner 35 - n
    E677 OTH_VEHICLE_YES_IND Another vehicle available for personal use? 36 - y
    E678 OTH_VEHICLE_NO_IND Another vehicle available for personal use? 36 - n

    Form 4797 - SUMMARY

    Field DCC Field Description Source
    E800 FORM_4797_SEQ_NUM Sequence number for forms 4797 Can be more than 1 forms 4797
    E801 GROSS_PROCEEDS_AMT Residential sales amount 1
    E810 GAIN_F4684_YR_AMT Business gain from form 4684, line 39 3g
    E811 GAIN_F4684_P_MAY_AMT Business gain from form 4684, line 39 post-May 5, 2003 3h
    E812 INSTALLMENT_YR_AMT Section 1231 gain for entire year 4g
    E813 INSTALLMENT_P_MAY_AMT Section 1231 gain post May 5, 2003 amt 4h
    E814 LIKE_KIND_YR_AMT Section 1231 gain or loss from like-kind exchanges for year 5g
    E815 LIKE_KIND_P_MAY_AMT Section 1231 gain or loss from like-kind exchanges Post May 5, 2003 5h
    E816 NON_THEFT_YR_AMT Other gain not casualty or theft for entire year 6g
    E817 NON_THEFT_P_MAY_AMT Other gain not casualty or theft for post May 5, 2003 6h
    E818 GAIN_LOSS_YR_AMT Combined gain from lines 2 through 6 for entire year 7g
    E819 GAIN_LOSS_P_MAY_AMT Combined gain from lines 2 through 6 for Post-May 5, 2003 7h
    E820 NONRCPTRD_LOSS_YR_AMT Nonrecaptured net section 1231 losses from prior years for entire year 8g
    E821 NONRCPTRD_LOSS_P_MAY_AMT Nonrecaptured net section 1231 losses from prior years for Post-May 5, 2003 8h
    E822 NET_GAIN_YR_AMT Subtract line 8 from 7 , Amount is for entire year 9g
    E823 NET_GAIN_P_MAY_AMT Subtract line 8 from 7 Amount is for post_May 5, 2003 9h
    E831 ORDINARY_LOSS_AMT Loss from line 7g 11
    E832 ORDINARY_GAIN_AMT Gain from 7g or 8g 12
    E833 PROP_GAIN_AMT Gain , if any, from line 31 13
    E834 NET_F4684_GAIN_AMT Business gain amount 14
    E835 ORD_INSTALMT_GAIN_AMT Ordinary Gain from installment sales 15
    E836 ORD_LIKE_KIND_GAIN_AMT Ordinary Gain fromlike-kind exchanges 16
    E837 RECPTR_S179_EXPNS_AMT Recapture of Sect. 179 expense 17
    E838 ORD_GAIN_LOSS_AMT Ordinary gain/loss amount 18
    E839 INDV_GAIN_LOSS_AMT For individual returns gain loss amount 18b(1)
    E840 INDV_REDETRMND_GL_AMT For individual returns: Redetermined gain or loss amount 18b(2)
    E870 TOT_GAIN_AMT Part III- Total gains on all properties 30
    E871 TOT_EXCLSN_AMT Total Exclusion amount 31
    E872 NET_GAIN_AMT Net Exclusion amount 32
    E873 - Hidden NET_GAIN_CMP_AMT AS COMPUTED AMT
    E874 PRIOR_DEDUCTION_A_AMT Section 179 expense allowable in prior years 33a
    E875 PRIOR_DEDUCTION_B_AMT Section 28F(b)(2) expense allowable in prior years 33b
    E876 DEPRCTN_A_AMT Section 179 recomputed depreciation 34a
    E877 DEPRCTN_B_AMT Section 28F(b)(2) recomputed depreciation 34b
    E878 RECAPTURE_A_AMT Section 179 recapture amount 35a
    E879 - Hidden RECAPTURE_A_CMP_AMT AS COMPUTED AMT
    E880 RECAPTURE_B_AMT Section 28F(b)(2) recaptured amount 35b
    E881 - Hidden RECAPTURE_B_CMP_AMT AS COMPUTED AMT

    Form 4797 - LINE 2

    Field DCC Field Description Source
    E800 FORM_4797_SEQ_NUM Sequence number for forms 4797 Can be more than 1 forms 4797
    E802 PROP_DESC Description of Property Used in Business 2a
    E803 ACQUIRED_DATE Date acquired 2b
    E804 SALE_DATE Date sold 2c
    E805 GROSS_SALE_AMT Gross sales price 2d
    E806 DEPRCTN_AMT Depreciation allowed or allowable since acquisition 2e
    E807 COST_OR_BASIS_AMT Cost or other basis, plus improvements and expense of sale 2f
    E808 GAIN_LOSS_YR_AMT Gain or loss Subtract (f) from the som of (d) and (e) 2g
    E809 GAIN_LOSS_P_MAY_AMT Post May 5 2003 gain or loss 2h

    Form 4797 - LINE 10

    Field DCC Field Description Source
    E800 FORM_4797_SEQ_NUM Sequence number for forms 4797 Can be more than 1 forms 4797
    E824 PROP_DESC Sales or Exchanges of Property Used in Business -Part I of form 4797 10a
    E825 ACQUIRED_DATE Date acquired 10b
    E826 SALE_DATE Date sold 10c
    E827 ORDNRY_GROSS_SLS_AMT Gross sales price 10d
    E828 ORDNRY_DEPRCTN_AMT Depreciation allowed or allowable since acquisition 10e
    E829 ORDNRY_COST_OR_BASIS_AMT Cost or other basis, plus improvements and expense of sale 10f
    E830 ORDNRY_GAIN_LOSS_AMT Gain or loss Subtract (f) from the sum of (d) and (e) 10g

    Form 4797 - PROPERTY

    Field DCC Field Description Source
    E800 FORM_4797_SEQ_NUM Sequence number for forms 4797 Can be more than 1 forms 4797
    E841 PROP_DESC Description of section 1245, 1250, 1252, 1254, or 1255 property 19a
    E842 ACQUIRED_DATE Date acquired 19b
    E843 SALE_DATE Date sold 19c
    E844 SALE_PRICE_AMT Gross sales price 20
    E845 COST_OR_BASIS_AMT Cost or other basis, 21
    E846 DEPRCTN_AMT Depreciation allowed or allowable 22
    E847 ADJSTD_BASIS_AMT Adjusted Basis 23
    E848 - Hidden ADJSTD_BASIS_CMP_AMT AS COMPUTED AMT
    E849 TOT_GAIN_AMT Gain or loss Subtract line 3 from 20 24
    E850 - Hidden TOT_GAIN_CMP_AMT AS COMPUTED AMT
    E851 SECT_1245_AMT Depreciation allowed or allowable 25a
    E852 - Hidden SECT_1245_CMP_AMT AS COMPUTED AMT
    E853 SECT_1245_PROP_AMT Smaller of line 24 or 25a 25b
    E854 SECT_1250_1975_AMT Addition depreciation after 1975 26a
    E855 SECT_1250_PER_AMT Applicable percentage multiplied by the smaller of line 24 or 26a 26b
    E856 SECT_1250_GAIN_AMT Net gain amount 26c
    E857 - Hidden SECT_1250_GAIN_CMP_AMT AS COMPUTED AMT
    E858 SECT_1250_69_AMT Additional Depreciation after 1969 and before 1976 26d
    E859 ADDTNL_S1250_AMT Smaller of line 26c or 26d 26e
    E860 SECT_291_AMT Section 291 amount 26f
    E861 SECT_1250_PROP_AMT Sum of lines 26b, 26e and 26f 26g
    E862 - Hidden SECT_1250_PROP_CMP_AMT AS COMPUTED AMT
    E863 SOIL_WATER_AMT Soil, water and land clearing expenses 27a
    E864 SECT_1252_PER_AMT Line 27a multiplied by applicable percentage 27b
    E865 SECT_1252_PROP_AMT Enter the smaller of line 24 or 27a 27c
    E866 DRILLING_AMT Intangible drilling and development costs 28a
    E867 SECT_1254_PROP_AMT Enter the smaller of line 24 or 28a 28b
    E868 SECT_1255_PER_AMT Applicable percentage of payments excluded from income under section 126 29a
    E869 SECT_1255_PROP_AMT Enter the smaller of line 24 or 29a 29b

    Form 8825 - SUMMARY

    Field DCC Field Description Source
    E900 FORM_8825_SEQ_NUM Sequence number for forms 8825 Can be more than 1 forms 8825
    E925 TOT_GROSS_RENTS Total gross rents 17
    E926 TOT_EXPENS_AMT Total expenses 18
    E927 NET_GL_4797_AMT Net gain or loss from f4797 19
    E928 TOT_SCH_K1_AMT Total from K1-detail table 20a
    E931 NET_GL_RENTAL_AMT Net income or loss from rental real estate activities 21

    Form 8825 - K-1 DETAIL (Line 20b)

    Field DCC Field Description Source
    E929 K1_ENTITY_NAME K-1 source of income(loss) name 20b(1)
    E930 K1_ENTITY_EIN K-1 source of income (loss) EIN 20b(2)

    Form 8825 - LINE-15

    Field DCC Field Description Source
    E900 PROPRTY_ID_NUM Key E900
    E922 OTHR_EXPENSE_DESC The description of the "other expense" 15
    E923 OTHR_EXPENSE_AMT The amount of the expense 15

    Form 8825 - PROPERTIES

    Field DCC Field Description Source
    E900 PROPRTY_ID_NUM Identifies unique property
    E901 PROPRTY_DESC Property Type Description 1
    E902 PROPERTY _STREET_1_ADDR Line 1 of the street address 1
    E903 PROPERTY _STREET_2_ADDR Line 2 of the street address 1
    E904 PROPRTY_CITY_NAME Property City name 1
    E905 PROPRTY_STATE_CODE If USA 2 digit Postal State code 1
    E906 PROPRTY_ZIP_CODE Postal Zip code 1
    E907 PROPRTY_CNTRY_NAME Foreign country code 1
    E908 GROSS_RENTS_AMT Gross rents amount 2
    E909 ADVERTISING_AMT Advertising Amount 3
    E910 AUTO_TRAVL_AMT Auto and Travel amount 4
    E911 CLEAN_EXPNS_AMT Cleaning and Maintenance Expense Amount 5
    E912 COMMSNS_EXPNS_AMT Cleaning and Maintenance Expense Amount 6
    E913 INSRNC_EXPNS_AMT Insurance Expense 7
    E914 LEGL_FEES_AMT Legal Fees Expense 8
    E915 INTRST_EXPENS_AMT Mortgage Interest Expense 9
    E916 REPAIRS_EXPNS_AMT Repairs 10
    E917 TAXES_EXPNS_AMT Taxes Expense 11
    E918 UTILITIES_EXPNS_AMT Utilities Expense 12
    E919 WAGES_SALAR_EXPNS_AMT Wages and Salaries expense 13
    E920 DEPRN_AMT Depreciation or Depletion expense amount 14
    E924 TOT_PROPRTY_EXPENSES_AMT Total Expenses Per Property 16

    Note:

    Case_List and Other_Info tabs on the spreadsheets are for programmer consideration and require no data transcription.

    Note:

    CMP_AMP fields are not entered but generated by the application. These fields are hidden from the transcription view.


Original Entry of Forms & Schedules
  1. Original Entry should be completed for a case before Key Verification takes place. From the Main Menu select any of the forms that need input. Single click the button for the form and open up the form screen.

  2. Input of documents should follow a set order to ensure quick movement through the case.

    1. Always select and complete the NRP BMF Edit Sheet first.

    2. Form 1120S with Schedules A, B, K, M-1, M-2 and L should be input next.

    3. If the 1120S Line 19 has an entry, input NRP Form 1120s Line 19 Edit Sheet. Click on the button next to Line 19 dollar amounts and open up the form screen for the edit sheet. Input the edit sheet, close the screen, then continue with the remainder of Form 1120S.

    4. The remainder of documents in the case file can be input in any order.

  3. Once you complete OE for a form or schedule, save it and return to the main menu to do the next form, next case (EIN), or to leave the application.

    1. Every form screen has a group of buttons at the bottom that always appear, regardless your position in the screen. Each of the buttons lets you leave your current form, but with differing results.

    2. Record Incomplete – button saves a partially completed form (to be finished later), leaves the form screen back to the main menu.

    3. Re-input Doc – button lets you recreate something already processed.

    4. Record Completed – button saves a completed form, and returns you to the main menu.

    5. Abandon Record – button takes you back to the main menu with nothing saved, and you must start the form over again.

  4. Once you complete OE for a specific case (EIN), return to the main menu and type in or select the next case EIN from the drop down menu. You can then proceed to input data for that case.

Key Verification of Forms & Schedules
  1. The TY03 returns will not be key verified. The TY04 program contains key verification functionally.

NRP BMF Data Entry Sheets
  1. The exhibits of this manual contain Transcription Sheets similar to those used by ISRP. They provide specific data entry procedures for each of the tax forms and schedules. Columns of the sheets are specified below.

    • Element Number – Systemic name assigned to the field in the NRP application. These elements match the line numbers of tax return forms and schedules; and are displayed on the NRP TY 2003 BMF Documentation Guide.

    • Field Description – Key words to relate the input field to the lines and areas of input documents.

    • Note – Special things to consider when you enter data for these fields:

      • Bx indicates a taxpayer decision or check box
      • + indicates a positive money amount only
      • - is a negative money amount only
      • *** provides an alert that the field requires some entry

    • Instructions – brief description of what to enter and any special how-to for the field.

TY-04 Web-based Application
  1. Access to the application will be from a web address.

  2. The Initial TY04 Input Screen

    1. The Main Menu is entitled "DCC Transcription Application " with Server Name and Database Name provided.

    2. There are two drop-downs for Form Image Scaling and Case Selector Sort Order.

    3. There are two sets of image sizes – 60% , which is the default, and 45%. The 60% image size is optimized for screen resolution of 1024x768 pixels, and the 45% image size is optimized for screen resolution of 800x600 pixels. The 60% image size is preferable.

    4. Case selection sort order allows for the cases to be either sorted by TIN or NRP Case Number for input return selection. Most data transcribers will choose TIN order.

    5. "Original Entry" button – Clicking this button will open another browser window, showing cases available for Original Entry (OE).

    6. "Key Verification" button – Clicking this button will open another browser window showing the cases that are available for Key Verification (KV).

  3. Return Selection - Returns are selected for input using either a text box or dropdown list that has been preloaded with the valid TINs for this application.

  4. Form Selection - The list of buttons beneath the case selectors shows the available forms for transcription. The first button in the list is "1120S Edit Sheet," which is a master list of forms that need to be transcribed for that case. The Document Analysis function counts and provide the number of each form type. These should be entered first in the application. Based on the input of the Edit Sheet, the case selectors show the available forms for transcription. It tells the number of each form to be transcribed.

  5. Form Appearance - Once the form is retrieved for input, it will resemble the printed form or schedule much like the TY2003 ACCESS application.

  6. Form Completion In each stage of transcription – OE or KV, the buttons for the forms are color-coded to give a quick indication as to whether the form has been completely entered or not.

    • Green buttons - indicate that all of the expected occurrences for that form have been completely entered.

    • Yellow buttons - indicate that some of that form type have been entered, or some not completed or more forms than expected have been entered.

    • Red buttons - mean that the form has not been entered at all and more than one is expected.

  7. Navigation - Most forms automatically put the "focus" onto the first enterable field (text box, checkbox, etc.) on the page. The tab order generally works from the upper-left side of the page to the lower-right side. Using the tab key moves you to the next field, "shift tab" gets you to the previous one.

  8. Field Data Entry

    1. Dollar Amounts - Fields that are expected to be a dollar amount field will be checked to ensure it is a valid number. If a non-numeric value is entered, the user will be prompted to correct the value.

    2. Percentage Values - There can be up to 3 digits before the decimal point and 8 digits after the decimal in data entry. If an incorrect value is entered, the user will be prompted to correct the value. The percent sign should not be entered.

    3. Date Fields - Date fields are typically entered in the format MM/DD/YYYY. In this application, M/D/YY is also acceptable. If a day is missing in the format, the day will be converted to 01. If a two digit year is 10 or less, it will be converted to the 2001 century. Years 11 to 99 will be corrected to last century. If the conversion was not formatted properly, the date field can always be re-entered in the MM/DD/YYYY format.

    4. Other Text Fields - General text fields can be entered as free-form text. They will automatically be converted to uppercase values when the next field is entered and will remain left-justified in the text box.

    5. Checkboxes - Checkbox fields that have focus will also have thicker borders to help in the determination of location in the application.

    6. A few items are built into drop-down lists to save time in keying in values.

    7. Calculated Fields - Some of the forms have calculated fields that are not used for data entry. They are there to show what the expected value for a given item is. This may or may not be the actual value on the form. If the data entered is what is expected, the calculated field will be green. If it’s not, it will be red. A red field should cause you to go back and make sure that the fields involved with the calculation have been correctly entered.

  9. Record Management

    1. Case Information - At the top of each form will be a label with a purple border that shows the case information -TIN, Case Number, Name Control, Tax period, Data Entry Type (OE vs. KV). This helps in the confirmation that the correct data is entered for the appropriate case.

    2. Saving Complete Records - Click this button when all of the information has been completed for the form. It will navigate back to the form list for that case. Click this button only once.

    3. Saving Incomplete Records - Click this button when not all of the data has been entered for a form but the user wants to save the data. The application will navigate back to the form list for that case. Click this button only once.

    4. Cancel - Click this button when the user wants to exit the form without saving it. Click this button only once.

    5. Creating New Records - Click this button when there is a multiple occurrence of a form. It will "Save Complete" the record that is currently being worked on, and then create an empty new record to work on. Click this button only once.

    6. Deleting Records - Click this button when you want to delete the current occurrence of a form. There will be a confirmation request. Click this button only once.

    7. Record "x of y" Maneuvering - If there is more than one occurrence of a given form for a case, there is the ability to go back and forth between those multiple forms. Clicking the right arrow will take the user to the next record, saving the current record’s changes. The left arrow, if shown, will move the user to the previous record. If a forwards or backwards movement is unavailable the arrow will not display.

  10. Subforms

    1. Description - Many of the forms to be transcribed have sub-items or subforms or imbedded tables that can have numerous occurrences. Buttons within the forms open up new windows to allow the entry of multiple items for that form. Those buttons are always labeled to show how they are used.

    2. Pending Subforms - Clicking a button only once opens another browser window that will allow entry of a number of occurrences for the desired item.

    3. Working with Subforms - The data entry and record management will work the same way as the main form’s browser window.

    4. Closing Subforms - Clicking "Cancel" " Delete" or either of the "Save" actions will automatically close the Subform. Use the buttons provided on the form to perform desired actions. A user should not "x" out of the Window.

  11. Key Verification (KV) - There is line-by-line verification of OE data in the TY04 application.

    1. Matching Against OE Data - To initiate the KV process, the user clicks on the Key Verification button at the opening menu. The case selection will open up for form choices as in the OE process. After a form choice, the KV data can be entered and will be matched against the OE values. If there is an OE/KV mismatch, the mouse can be placed over the mismatched field and a "tool tip" will show the OE value.

    2. Accepting OE or KV Data - As the user tabs out of an entry box, the system will compare the KV entry to the OE value. If there is a mismatch, a window will appear that displays the OE and KV values. There are push buttons that will allow for the acceptance of the OE or KV value. Whichever is selected will be retained in the database.

    3. Finishing Up KV - For any given form, the "Save Complete " button will not be activated until all the KV values match the OE values. This is the method for the system to know if KV has been completed for a case’s forms.

Schedule K and K1 reflect TY03 Elements Only

NRP BMF Edit Sheet

Element Field Description Note Instructions
E10 Employer identification number *** Enter the EIN from Edit Sheet Box A
E1.2 Tax Period Enter the period from Edit Sheet Box B as YYYY/MM
E1000 Form 1120S count Enter the number from Edit Sheet Box C (b)
E1001 Schedule A count Enter the number from Edit Sheet Box D (b)
E1002 Schedule B count Enter the number from Edit Sheet Box E (b)
E1003 Schedule D count Enter the number from Edit Sheet Box F (b)
E1004 Schedule K count Enter the number from Edit Sheet Box G (b)
E1005 Schedule K-1 count Enter the number from Edit Sheet Box H (b)
E1006 Schedule L count Enter the number from Edit Sheet Box I (b)
E1007 Schedule M-1 count Enter the number from Edit Sheet Box J (b)
E1008 Schedule M-2 count Enter the number from Edit Sheet Box K (b)
E1009 Schedule N count Enter the number from Edit Sheet Box L (b)
E1010 Form 3800 count Enter the number from Edit Sheet Box M (b)
E1011 Form 4562 count Enter the number from Edit Sheet Box N (b)
E1012 Form 4797 count Enter the number from Edit Sheet Box O (b)
E1013 Form 8825 count Enter the number from Edit Sheet Box P (b)
E1014 Form 8846 count Enter the number from Edit Sheet Box Q (b)
E1015 Form 1120s Line 19 Edit Sheet count Enter the number from Edit Sheet Box R (b)

Form 1120s Line 19 Edit Sheet

Element Field Description Note Instructions
E1050 Line 19 Amount Enter amount from Line 19 Amount $
E1051 Missing Statement Bx Turn on Missing Statement box if circled in red
E1052 Administrative Fees Enter amount from 526-01 box
E1053 Amortization Enter amount from 526-02 box
E1054 Automobile Expense Enter amount from 526-03 box
E1055 Bonus Expense Enter amount from 526-04 box
E1056 Consulting Fees Enter amount from 526-05 box
E1057 Contract Labor Enter amount from 526-06 box
E1058 Commissions Enter amount from 526-07 box
E1059 Computer Expense Enter amount from 526-08 box
E1060 Dues & Subscriptions Enter amount from 526-09 box
E1061 Education Expense Enter amount from 526-10 box
E1062 Equipment Rental Enter amount from 526-11 box
E1063 Fringe Benefits Enter amount from 526-12 box
E1064 Salaries & Wages Enter amount from 526-13 box
E1065 Repairs & Maintenance Enter amount from 526-14 box
E1066 Insurance Expense Enter amount from 526-15 box
E1067 Janitorial Services Enter amount from 526-16 box
E1068 Leasing Expense Enter amount from 526-17 box
E1069 Legal & Professional Fees Enter amount from 526-18 box
E1070 Licenses/Permits Expenses Enter amount from 526-19 box
E1071 Maintenance/Cleaning Enter amount from 526-20 box
1072 Management/Director Fees Enter amount from 526-21 box
E1073 Meals & Entertainment Enter amount from 526-22 box
E1074 Meetings, Seminars, Conventions Enter amount from 526-23 box
E1075 Miscellaneous Expenses Enter amount from 526-24 box
E1076 Outside Expense Enter amount from 526-26 box
E1077 Postage/Courier Expense Enter amount from 526-27 box
E1078 Proposal/Bidding Expense Enter amount from 526-28 box
E1079 Public Relations Expense Enter amount from 526-29 box
E1080 Publications Expense Enter amount from 526-30 box
E1081 Recruiting & Training Enter amount from 526-31 box
E1082 Research & Development Enter amount from 526-32 box
E1083 Royalty Expense Enter amount from 526-33 box
E1084 Security Expense Enter amount from 526-34 box
E1085 Shipping, Freight & Handling Enter amount from 526-35 box
E1086 Stationary, Printing, Office Supplies Enter amount from 526-36 box
E1087 Tools & Factory Supplies Enter amount from 526-37 box
E1088 Telephone Expenses Enter amount from 526-38 box
E1089 Travel Expense Enter amount from 526-39 box
E10908 Utility Expense Enter amount from 526-40 box
E1091 Other Expenses Enter amount from 526-25 box

Form 1120S

Element Field Description Note Instructions
E4 Tax year beginning, month If calendar year, no entry required. If fiscal or short period, enter 02 11
E5 Tax year beginning, year If calendar year, no entry required If fiscal or short period, enter 2002 or 2003
E6 Tax year ending, month If calendar year, no entry required. If fiscal or short period, enter 01 - 11
E7 Tax year ending, year No entry required
E8 Date of election as S Corporation Enter date from Line A as mmddyyyy
E9 Business code number Enter code from Line B
E1 Name Enter taxpayer name from Name line
E1.1 Street address Enter address from Number, street line
E1.3 City or town Enter town from City or Town line
E2 State Enter two letter state abbreviation from State line
E3 ZIP code Enter 5 digit code from ZIP code line
E11 Date incorporated Enter date from Line D as mmddyyyy
E12 Total assets Enter amount from Line E
E13 Initial return decision box Bx Turn on Initial return box if circled in red
E14 Final return decision box Bx Turn on Final return box if circled in red
E15 Name change decision box Bx Turn on Name change box if circled in red
E16 Address change decision box Bx Turn on Address change box if circled in red
E17 Amended decision box Bx Turn on Amended box on if circled in red
E18 Number of shareholders in corporation Enter the number from Line G
E64 Gross receipts Enter the amount from Line 1a
E65 Less returns and allowances Enter the amount from Line 1b
E66 Balance Enter the amount from Line 1c
E67 Cost of goods sold Enter the amount from Line 2
E68 Gross profit Enter the amount from Line 3
E69 Net gain/loss From 4797 Enter the amount from Line 4
E70 Other income/loss Enter the amount from Line 5
E71 Total income/loss Enter the amount from Line 6
E72 Compensation of officers Enter the amount from Line 7
E73 Salaries and wages Enter the amount from Line 8
E74 Repairs and maintenance Enter the amount from Line 9
E75 Bad debts Enter the amount from Line 10
E76 Rents Enter the amount from Line 11
E77 Taxes and licenses Enter the amount from Line 12
E78 Interest Enter the amount from Line 13
E79 Depreciation from Form 4562 Enter the amount from Line 14a
E80 Depreciation claimed on Schedule A Enter the amount from Line 14b
E81 Line 14a less Line 14b Enter the amount from Line 14c
E82 Depletion Enter the amount from Line 15
E83 Advertising Enter the amount from Line 16
E84 Pension, profit sharing, etc. Enter the amount from Line 17
E85 Employee benefit programs Enter the amount from Line 18
E86 Other deductions Enter the amount from Line 19
E87 Total deductions Enter the amount from Line 20
E88 Ordinary income/loss from trade Enter the amount from Line 21
E89 Excess net passive income tax Enter the amount from Line 22a
E90 Tax from Schedule D Enter the amount from Line 22b
E91 Add lines 22a and 22b Enter the amount from Line 22c
E92 2003 estimated tax payments Enter the amount from Line 23a
E93 Tax deposited with Form 7004 Enter the amount from Line 23b
E94 Credit for Federal tax paid on fuels Enter the amount from Line 23c
E95 Add Lines 23a - 23c Enter the amount from Line 23d
E96 Estimated tax penalty Enter the amount from Line
E96.1 Form 2210 decision box Bx Turn on Form 2210 box if circled in red
E97 Tax due Enter the amount from Line
E98 Overpayment Enter the amount from Line
E99 Amount credited to 2004 estimated tax Enter the amount from Line
E100 Refunded Enter the amount from Line
E19 May IRS discuss this return, Yes box Bx Turn on the Yes box if circled in red
E20 May IRS discuss this return, No box Bx Turn on the No box if circled in red
E20.1 Self-employed decision box Bx Turn on Self Employed box if circled in red
E21 Paid Preparer's Use Only Enter the preparer's/firm's name
E22 Paid Preparer's Use Only Enter the preparer's SSN or PTIN
E23 Paid Preparer's Use Only Enter the preparer's Employer Identification Number

Schedules A & B

Element Field Description Note Instructions
E101 Inventory at beginning of year Enter amount form Line 1
E102 Purchases Enter amount form Line 2
E103 Labor Enter amount form Line 3
E104 Additional Section 263A costs Enter amount form Line 4
E105 Other costs Enter amount form Line 5
E106 Total Add Lines 1 5 Enter amount form Line 6
E107 Inventory at end of year Enter amount form Line 7
E108 Cost of goods sold Enter amount form Line 8
E109 Closing method cost decision box Bx Turn on Line 9a cost box on if circled in red
E110 Closing method lower of cost decision box Bx Turn on lower of cost box on if circled in red
E111 Closing method other cost decision box Bx Turn on Line 9a other box if circled in red
E112 Other cost explanation Enter Line 9a statement explanation
E113 Writedown of subnormal goods decision box Bx Turn on Line 9b writedown box if circled in red
E114 LIFLO inventory decision box Bx Turn on Line 9c LIFO box if circled in red
E115 LIFO percentage Enter Line 9d percentage as .nnn
E116 LIFO amount Enter the amount from Line 9d
E117 Property produced for resale Yes box Bx Turn on the Line 9e Yes box if circled in red
E118 Property produced for resale No box Bx Turn on the Line 9e No box if circled in red
E119 Change in determining quantities Yes box Bx Turn on the Line 9f Yes box if circled in red
E120 Change in determining quantities No box Bx Turn on the Line 9f No box if circled in red
E24 Method of accounting Cash decision box Bx Turn on Line 1 (a) Cash box if circled in red
E25 Method of accounting Accrual decision box Bx Turn on Line 1 (b) Accrual box if circled in red
E26 Method of accounting Other decision box Bx Turn on Line 1 (c) Other box if circled in red
E27 Method of accounting Other explanation Enter the Line 1 (c) explanation
E28 Business activity Enter the activity from Line 2 (a)
E29 Product or service Enter the product from Line 2 (b)
E30 End of year 50% voting stock Yes box Bx Turn on Line 3 Yes box if circled in red
E31 End of year 50% voting stock No box Bx Turn on Line 3 No box if circled in red
E32 50% Yes box name Enter the Line 3 (a) name
E33 50% Yes box address Enter the Line 3 (a) address
E34 50% Yes EIN Enter the Line 3 (a) EIN
E35 50% Yes box percentage Enter Line 3(b) percentage as .nnn
E36 Section 1561 controlled group Yes box Bx Turn on Line 4 Yes box if circled in red
E37 Section 1561 controlled group No box Bx Turn on Line 4 No box if circled in red
E38 Form 8264 filed decision box Bx Turn on Line 5 box if circled
E39 Publicly offered debt instruments decision box Bx Turn on Line 6 box if circled
E40 Unrealized built in gain amount Enter amount from Line 7
E41 Accumulated earnings and profits decision box Bx Turn on Line 8 box if circled
E42 Receipts and assets less $250,000 Yes box Bx Turn on Line 9 Yes box if circled in red
E43 Receipts and assets less $250,000 No box Bx Turn on Line 9 No box if circled in red

Schedule K

Element Field Description Note Instructions
E121 Number of Schedules K-1 attached Enter red edited number from Schedule K-1 title area
E122 Ordinary income/loss from trade activities Enter the amount from Line 1
E123 Net income/loss from rental activities Enter the amount from Line 2
E124 Gross income from other rental activities Enter the amount from Line 3a
E125 Expenses from other rental activities Enter the amount from Line 3b
E126 Net income/loss from other rental activities Enter the amount from Line 3c
E127 Portfolio interest income Enter the amount from Line 4a
E128 Portfolio dividends, qualified Enter the amount from Line 4b (1)
E129 Portfolio dividends, ordinary Enter the amount from Line 4b (2)
E130 Portfolio Royalty income Enter the amount from Line 4c
E131 Portfolio Net short term capital gain -Post May 5, 2003 Enter the amount from Line 4d (1)
E132 Portfolio Net short term capital gain -entire year Enter the amount from Line 4d (2)
E133 Portfolio Net long term capital gain -Post May 5, 2003 Enter the amount from Line 4e (1)
E134 Portfolio Net long term capital gain -entire year Enter the amount from Line 4e (2)
E135 Other portfolio income/loss Enter the amount from Line 4f
E136 Net Section 1231 gain/loss - Post May 5, 2003 Enter the amount from Line 5(a)
E137 Net Section 1231 gain/loss -entire year Enter the amount from Line 5(b)
E138 Other income/loss Enter the amount from Line 6
E139 Charitable contributions Enter the amount from Line 7
E140 Section 179 expense deduction Enter the amount from Line 8
E141 Deductions related to portfolio income Enter the amount from Line 9
E142 Other deductions Enter the amount from Line 10
E143 Interest expense on investment debts Enter the amount from Line 11a
E144 Investment income included on Line 4 Enter the amount from Line 11b (1)
E145 Investment expenses included on Line 9 Enter the amount from Line 11b (2)
E146 Credit for alcohol used as a fuel Enter the amount from Line 12a
E147 Low income housing credit from partnership Enter the amount from Line 12b (1)
E148 Low income housing credit other than Line 12b (1) Enter the amount from Line 12b (2)
E149 Qualified rehabilitation expenditures Enter the amount from Line 12c
E150 Credit other than Lines 12b and 12c Enter the amount from Line 12d
E151 Credits related to other rental activities Enter the amount from Line 12e
E152 Other credits Enter the amount from Line 13
E153 Depreciation adjustment Enter the amount from Line 14a
E154 Adjusted gain or loss Enter the amount from Line 14b
E155 Depletion (other than gas or oil) Enter the amount from Line 14c
E156 Gross income form oil and gas Enter the amount from Line 14d (1)
E157 Deductions applicable to oil and gas Enter the amount from Line 14d (2)
E158 Other adjustments and tax preference items Enter the amount from Line 14e
E159 Name of foreign country or U.S. possession Enter the country name from Line 15a
E160 Gross income from all sources Enter the amount from Line 15b
E161 Gross income sourced at shareholder level Enter the amount from Line 15c
E162 Foreign gross income sourced at corporate level - Passive Enter the amount from Line 15d (1)
E163 Foreign gross income sourced at corporate level - Listed categories Enter the amount from Line 15d (2)
E164 Foreign gross income sourced at corporate level -General limitation Enter the amount from Line 15d (3)
E165 Deductions allocated at shareholder level -interest expense Enter the amount from Line 15e (1)
E166 Deductions allocated at shareholder level - other Enter the amount from Line 15e (2)
E167 Deductions allocated at corporate level -Passive Enter the amount from Line 15f (1)
E168 Deductions allocated at corporate level -Listed categories Enter the amount from Line 15f (2)
E169 Deductions allocated at corporate level -General limitation Enter the amount from Line 15f (3)
E170 Total foreign taxes Paid decision box Bx Turn on Line 15g Paid box if circled in red
E171 Total foreign taxes Accrued decision box Bx Turn on Line 15g Accrued box if circled in red
E172 Total foreign taxes Enter the amount from Line 15g
E173 Reduction in taxes available for credit Enter the amount from Line 15h
E174 Section 59(e)2 expenditures - type Enter the amount from Line 16a
E175 Section 59(e)2 expenditures - amount Enter the amount from Line 16b
E176 Tax exempt interest income Enter the amount from Line 17
E177 Other tax exempt income Enter the amount from Line 18
E178 Nondeductible expenses Enter the amount from Line 19
E179 Total property distributions Enter the amount from Line 20
E180 Total dividend distributions Enter the amount from Line 22
E181 Income/Loss Enter the amount from Line 23

Schedule L

Element Field Description Note Instructions
E182 Cash Enter amount from Line 1 (b)
E183 Cash Enter amount from Line 1 (d)
E184 Trades notes and accounts receivable Enter amount from Line 2a (a)
E185 Trades notes and accounts receivable Enter amount from Line 2a (c)
E186 Less allowance for bad debts Enter amount from Line 2b (a)
E187 Less allowance for bad debts Enter amount from Line 2b (b)
E188 Less allowance for bad debts Enter amount from Line 2b (c)
E189 Less allowance for bad debts Enter amount from Line 2b (d)
E190 Inventories Enter amount from Line 3 (b)
E191 Inventories Enter amount from Line 3 (d)
E192 US government obligations Enter amount from Line 4 (b)
E193 US government obligations Enter amount from Line 4 (d)
E194 Tax exempt securities Enter amount from Line 5 (b)
E195 Tax exempt securities Enter amount from Line (d)
E196 Other current assets Enter amount from Line 6 (b)
E197 Other current assets Enter amount from Line 6 (d)
E198 Loans to shareholders Enter amount from Line 7 (b)
E199 Loans to shareholders Enter amount from Line 7 (d)
E200 Mortgage and real estate taxes Enter amount from Line 8 (b)
E201 Mortgage and real estate taxes Enter amount from Line 8 (d)
E202 Other investments Enter amount from Line 9 (b)
E203 Other investments Enter amount from Line 9 (d)
E204 Buildings and other depreciable assets Enter amount from Line 10a (a)
E205 Buildings and other depreciable assets Enter amount from Line 10a (b)
E206 Less accumulated depreciation Enter amount from Line 10b (a)
E207 Less accumulated depreciation Enter amount from Line 10b (b)
E208 Less accumulated depreciation Enter amount from Line 10b (c)
E209 Less accumulated depreciation Enter amount from Line 10b (d)
E210 Depletable assets Enter amount from Line 11a (a)
E211 Depletable assets Enter amount from Line 11a (b)
E212 Less accumulated depletion Enter amount from Line 11b (a)
E213 Less accumulated depletion Enter amount from Line 11b (b)
E214 Less accumulated depletion Enter amount from Line 11b (c)
E215 Less accumulated depletion Enter amount from Line 11b (d)
E216 Land (net of amortization) Enter amount from Line 12 (b)
E217 Land (net of amortization) Enter amount from Line 12 (d)
E218 Intangible assets Enter amount from Line 13a (a)
E219 Intangible assets Enter amount from Line 13a (c)
E220 Less accumulated amortization Enter amount from Line 13b (a)
E221 Less accumulated amortization Enter amount from Line 13b (b)
E222 Less accumulated amortization Enter amount from Line 13b (c)
E223 Less accumulated amortization Enter amount from Line 13b (d)
E224 Other assets Enter amount from Line 14 (b)
E225 Other assets Enter amount from Line 14 (d)
E226 Total assets Enter amount from Line 15 (b)
E227 Total assets Enter amount from Line 15 (d)
E228 Accounts payable Enter amount from Line 16 (b)
E229 Accounts payable Enter amount from Line 16 (d)
E230 Mortgages, notes, bonds payable, less than 1 year Enter amount from Line 17 (b)
E231 Mortgages, notes, bonds payable, less than 1 year Enter amount from Line 17 (d)
E232 Other current liabilities Enter amount from Line 18 (b)
E233 Other current liabilities Enter amount from Line 18 (d)
E234 Loans from shareholders Enter amount from Line 19 (b)
E235 Loans from shareholders Enter amount from Line 19 (d)
E236 Mortgages, notes, bonds payable, more than 1 year Enter amount from Line 20 (b)
E237 Mortgages, notes, bonds payable, more than 1 year Enter amount from Line 20 (d)
E238 Other liabilities Enter amount from Line 21 (b)
E239 Other liabilities Enter amount from Line 21 (d)
E240 Capital stock Enter amount from Line 22 (b)
E241 Capital stock Enter amount from Line 22 (d)
E242 Additional paid-in capital Enter amount from Line 23 (b)
E243 Additional paid-in capital Enter amount from Line 23 (d)
E244 Retained earnings Enter amount from Line 24 (b)
E245 Retained earnings Enter amount from Line 24 (d)
E246 Adjustments to shareholders' equity Enter amount from Line 25 (b)
E247 Adjustments to shareholders' equity Enter amount from Line 25 (d)
E248 Less cost of treasury stock + Enter amount from Line 26 (b)
E249 Less cost of treasury stock + Enter amount from Line 26 (d)
E250 Total liabilities and shareholders' equity Enter amount from Line 27 (b)
E251 Total liabilities and shareholders' equity Enter amount from Line 27 (d)

Schedules M-1 and M-2

Schedule M
Element Field Description Note Instructions
E252 Net income/loss per books Enter amount from Line 1
E253 Income included on Schedule K Enter amount from Line 2
E254 Expenses recorded on books this year - depreciation Enter amount from Line 3a
E255 Expenses recorded on books this year -travel and entertainment Enter amount from Line 3b
E256 Expenses recorded on books this year - total Enter amount from Line 3
E257 Add Lines 1-3 Enter amount from Line 4
E258 Tax-exempt interest Enter amount from Line 5a
E259 Income recorded on books this year not on Schedule K Enter amount from Line 5
E260 Deductions included on Schedule K - depreciation Enter amount from Line 6a
E261 Deductions included on Schedule K - total Enter amount from Line 6
E262 Add Lines 5 and 6 Enter amount from Line 7
E263 Income/loss Enter amount from Line 8
SCHEDULE M-2
E264 Balance at beginning of tax year Enter amount from Line 1 (a)
E265 Balance at beginning of tax year Enter amount from Line 1 (b)
E266 Balance at beginning of tax Enter amount from Line 1 (c)
E267 Ordinary income from Page 1 Enter amount from Line 2 (a)
E268 Other additions Enter amount from Line 3 (a)
E269 Other additions Enter amount from Line 3 (b)
E270 Loss from Page 1 + Enter amount from Line 4 (a)
E271 Other reductions + Enter amount from Line 5 (a)
E272 Other reductions + Enter amount from Line 5 (b)
E273 Combine Lines 1 - 5 Enter amount from Line 6 (a)
E274 Combine Lines 1 Enter amount from Line 6 (b)
E275 Combine Lines 1 Enter amount from Line 6 (c)
E276 Distributions other than dividends Enter amount from Line 7 (a)
E277 Distributions other than dividends Enter amount from Line 7 (b)
E278 Distributions other than dividends Enter amount from Line 7 (c)
E279 Balance at end of tax year Enter amount from Line 8 (a)
E280 Balance at end of tax year Enter amount from Line 8 (b)
E281 Balance at end of tax year Enter amount from Line 8 (c)

Schedule D

Element Field Description Note Instructions
E400 Description of property Enter amount from Line 1 Column (a)
E401 Date acquired Enter amount from Line 1 Column (b)
E402 Date sold Enter amount from Line 1 Column (c)
E403 Sales price Enter amount from Line 1 Column (d)
E404 Cost or other basis Enter amount from Line 1 Column (e)
E405 Gain/loss for entire year Enter amount from Line 1 Column (f)
E406 Post May 5, 2003 gain/loss Enter amount from Line 1 Column (g)
E407 Short term capital gain from installment sales Enter amount from Line 2 Column (f)
E408 Short term capital gain from installment sales Enter amount from Line 2 Column (g)
E409 Short term capital gain/loss from like kind exchanges Enter amount from Line 3 Column (f)
E410 Short term capital gain/loss from like kind exchanges Enter amount from Line 3 Column (g)
E411 Combine Lines 1-3 in column (f) Enter amount from Line 4 Column (f)
E412 Tax on short term capital gain + Enter amount from Line 5 Column (f)
E413 Tax on short term capital gain + Enter amount from Line 5 Column (g)
E414 Combine Lines 1-5 in column (g) Enter amount from Line 6a Column (g)
E415 Net short-term capital gain/loss Enter amount from Line 6b Column (f)
E417 Description of property Enter amount from Line 7 Column (a)
E418 Date acquired Enter amount from Line 7 Column (b)
E419 Date sold Enter amount from Line 7 Column (c)
E420 Sales price Enter amount from Line 7 Column (d)
E421 Cost or other basis Enter amount from Line 7 Column (e)
E422 Gain/loss for entire year Enter amount from Line 7 Column (f)
E423 Post May 5, 2003 gain/loss Enter amount from Line 7 Column (g)
E424 Short term capital gain from installment sales Enter amount from Line 8 Column (f)
E425 Short term capital gain from installment sales Enter amount from Line 8 Column (g)
E426 Short term capital gain/loss from like kind exchanges Enter amount from Line 9 Column (f)
E427 Short term capital gain/loss from like kind exchanges Enter amount from Line 9 Column (g)
E428 Capital gain distributions Enter amount from Line 10 Column (f)
E429 Capital gain distributions Enter amount from Line 10 Column (g)
E430 Combine Lines 7-12 in column (f) Enter amount from Line 11 Column (f)
E431 Tax on Long-Term capital gain + Enter amount from Line 12 Column (f)
E432 Tax on Long-Term capital gain + Enter amount from Line 12 Column (g)
E433 Combine Lines 7-12 in column (g) Enter amount from Line 13 Column (g)
E434 Net Long-Term capital gain/loss Enter amount from Line 14 Column (f)
E436 Excess of built-in gains Enter amount from Line 15 Column (g)
E437 Tax income Enter amount from Line 16 Column (g)
E438 Net recognized built-in gain Enter amount from Line 17 Column (g)
E439 Section 1374(b)(2) deduction Enter amount from Line 18 Column (g)
E440 Line 17 less Line 18 Enter amount from Line 19 Column (g)
E442 Enter 35% of Line 19 Enter amount from Line 20 Column (g)
E443 Section 1374(b)(3) business credit Enter amount from Line 21 Column (g)
E444 Tax Enter amount from Line 22 Column (g)

Schedule K-1

Element Field Description Note Instructions
E282 Sequence Number *** Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E283 Tax year beginning, month If calendar year, no entry required. If fiscal or short period, enter 02 -11
E284 Tax year beginning, year If calendar year, no entry required If fiscal or short period, enter 2002 or 2003
E285 Tax year ending, month If calendar year, no entry required. If fiscal or short period, enter 01 - 11
E286 Tax year ending, year No entry required
E287 Shareholder's identifying number Enter SSN/EIN from top of return
E289 Shareholder's name Enter name from name/address block
E289.1 Shareholder's address Enter address from name/address block
E289.2 Shareholder's second address line Enter second address from name/address block
E289.3 Shareholder's city Enter city from name/address block
E289.4 Shareholder's foreign country Enter foreign country name from name/address block
E289.5 Shareholder's state Enter two letter state code from name/address block
E289.6 Shareholder's ZIP code Enter ZIP code from name/address block
E290_1 Doc Analysis calculated shareholder percentage of stock ownership Enter red edited Line A (second) as .nnnnnnnnnn
E290 Taxpayer's Shareholder percentage of stock ownership Enter taxpayer's Line A (first) as .nnnnnnnn
E291 IRS center where return was filed Enter name from Line B
E292 Tax shelter registration number Enter number from Line C
E293 Final K-1 decision box Bx Turn on Final K-1 box if circled in red
E294 Amended K-1 decision box Bx Turn on Amended K-1 box if circled in red
E295 Ordinary income/loss from trade activities Enter amount from Line 1
E296 Net income/loss from real estate rental activities Enter amount from Line 2
E297 Net income from other rental activities Enter amount from Line 3
E298 Portfolio interest income Enter amount from Line 4a
E299 Portfolio dividends, qualified Enter amount from Line 4b (1)
E300 Portfolio dividends, ordinary Enter amount from Line 4b (2)
E301 Portfolio Royalty income Enter amount from Line 4c
E302 Portfolio Net short term capital gain -Post May 5, 2003 Enter the amount from Line 4d (1)
E303 Portfolio Net short term capital gain -entire year Enter the amount from Line 4d (2)
E304 Portfolio Net long term capital gain -Post May 5, 2003 Enter the amount from Line 4e (1)
E305 Portfolio Net long term capital gain -entire year Enter the amount from Line 4e (2)
E306 Other portfolio income/loss Enter the amount from Line 4f
E307 Net Section 1231 gain/loss - Post May 5, 2003 Enter the amount from Line 5(a)
E308 Net Section 1231 gain/loss -entire year Enter the amount from Line 5(b)
E309 Other income/loss Enter the amount from Line 6
E310 Charitable contributions Enter the amount from Line 7
E311 Section 179 expense deduction Enter the amount from Line 8
E312 Deductions related to portfolio income Enter the amount from Line 9
E313 Other deductions Enter the amount from Line 10
E314 Interest expense on investment debts Enter the amount from Line 11a
E315 Investment income included on Line 4 Enter the amount from Line 11b (1)
E316 Investment expenses included on Line 9 Enter the amount from Line 11b (2)
E317 Credit for alcohol used as a fuel Enter the amount from Line 12a
E318 Low income housing credit from partnership Enter the amount from Line 12b (1)
E319 Low income housing credit other than Line 12b (1) Enter the amount from Line 12b (2)
E320 Qualified rehabilitation expenditures Enter the amount from Line 12c
E321 Credit other than Lines 12b and 12c Enter the amount from Line 12d
E322 Credits related to other rental activities Enter the amount from Line 12e
E323 Other credits Enter the amount from Line 13
E324 Depreciation adjustment Enter the amount from Line 14a
E325 Adjusted gain or loss Enter the amount from Line 14b
E326 Depletion (other than gas or oil) Enter the amount from Line 14c
E327 Gross income form oil and gas Enter the amount from Line 14d (1)
E328 Deductions applicable to oil and gas Enter the amount from Line 14d (2)
E329 Other adjustments and tax preference items Enter the amount from Line 14e
E330 Name of foreign country or U.S. possession Enter the country name from Line 15a
E331 Gross income from all sources Enter the amount from Line 15b
E332 Gross income sourced at shareholder level Enter the amount from Line 15c
E333 Foreign gross income sourced at corporate level - Passive Enter the amount from Line 15d (1)
E334 Foreign gross income sourced at corporate level - Listed categories Enter the amount from Line 15d (2)
E335 Foreign gross income sourced at corporate level -General limitation Enter the amount from Line 15d (3)
E336 Deductions allocated at shareholder level-interest expense Enter the amount from Line 15e (1)
E337 Deductions allocated at shareholder level-other Enter the amount from Line 15e (2)
E338 Deductions allocated at corporate level- Passive Enter the amount from Line 15f (1)
E339 Deductions allocated at corporate level - Listed categories Enter the amount from Line 15f (2)
E340 Deductions allocated at corporate level - General limitation Enter the amount from Line 15f (3)
E341 Total foreign taxes Paid decision box Bx Turn on Line 15g Paid box if circled in red
E342 Total foreign taxes Accrued decision box Bx Turn on Line 15g Accrued box if circled in red
E343 Total foreign taxes Enter the amount from Line 15g
E344 Reduction in taxes available for credit Enter the amount from Line 15h
E345 Section 59(e)2 expenditures - type Enter the amount from Line 16a
E346 Section 59(e)2 expenditures - amount Enter the amount from Line 16b
E347 Tax exempt interest income Enter the amount from Line 17
E348 Other tax exempt income Enter the amount from Line 18
E349 Nondeductible expenses Enter the amount from Line 19
E350 Total property distributions Enter the amount from Line 20
E351 Amount of loan repayments Enter the amount from Line 21
E352 Recapture of low-income housing credit -Section 42(j)(5) partnerships Enter the amount form Line 22a
E353 Recapture of low-income housing credit - Other than Line 22a Enter the amount form Line 22b

Schedule N

Element Field Description Note Instructions
E44 Line 1 Yes/No Question Bx Turn on Yes check box indicator if circled in red
E45 Line 1 Yes/No Question Bx Turn on No check box indicator if circled in red
E46 Line 1 foreign entity name Enter the name of the foreign entity from Line 1
E47 Line 1 entity country Enter the name of the foreign country from Line 1
E48 Line 1 Employer Identification Number Enter the EIN of the foreign entity from Line 1
E49 Number of Forms 8865 Enter the number listed on Line 2
E50 Line 3 Yes/No Question Bx Turn on Yes check box indicator if circled in red
E51 Line 3 Yes/No Question Bx Turn on No check box indicator if circled in red
E52 Line 4 Yes/No Question Bx Turn on Yes check box indicator if circled in red
E53 Line 4 Yes/No Question Bx Turn on No check box indicator if circled in red
E54 Number of Form 5471 Enter the number listed on Line 4b
E55 Line 5 Yes/No Question Bx Turn on Yes check box indicator if circled in red
E56 Line 5 Yes/No Question Bx Turn on No check box indicator if circled in red
E57 Line 6a Yes/No Question Bx Turn on Yes check box indicator if circled in red
E58 Line 6a Yes/No Question Bx Turn on No check box indicator if circled in red
E59 Name of Foreign Country
E60 Line 7a Yes/No Question Bx Turn on Yes check box indicator if circled in red
E61 Line 7a Yes/No Question Bx Turn on No check box indicator if circled in red
E62 Number of Forms 8873 Enter the number listed on Line 7b
E63 Form 8873 Line 52 amount Enter the amount from Line 7c

Form 3800

Element Field Description Note Instructions
E500 Current year investment credit Enter amount from Line 1a
E501 Current year work opportunity credit Enter amount from Line 1b
E502 Current year welfare-to-work credit Enter amount from Line 1c
E503 Current year credit for alcohol use as fuel Enter amount from Line 1d
E504 Current year credit for increasing research Enter amount from Line 1e
E505 Current year low-income housing credit Enter amount from Line 1f
E506 Current year enhanced oil recovery credit Enter amount from Line 1g
E507 Current year disabled access credit Enter amount from Line 1h
E508 Current year renewable electricity credit Enter amount from Line 1i
E509 Current year Indian employment credit Enter amount from Line 1j
E510 Current year credit for employer social security Enter amount from Line 1k
E511 Current year orphan drug credit Enter amount from Line 1l
E512 Current year new markets credit Enter amount from Line 1m
E513 Current year credit for small employer pension plan Enter amount from Line 1n
E514 Current year credit for employer provided child care facilities Enter amount from Line 1o
E515 Current year credit for contributions to community development Enter amount from Line 1p
E516 Current year trans-Alaska pipeline liability fund Enter amount from Line 1q
E517 Current year general credits from large partnership Enter amount from Line 1r
E518 Current year credit Enter amount from Line 2
E520 Passive activity credits Enter amount from Line 3
E521 Line 2 less Line 3 Enter amount from Line 4
E522 Passive activity credits for 2003 Enter amount from Line 5
E523 Carryforward of general business credit to 2003 Enter amount from Line 6
E524 Carryback of general business credit from 2004 Enter amount from Line 7
E525 Current year credit, Lines 4 - 7 Enter amount from Line 8
E527 Regular tax before credits Enter amount from Line 9
E528 Alternative minimum tax Enter amount from Line 10
E529 Add Lines 9 and 10 Enter amount from Line 11
E530 Foreign tax credit Enter amount from Line 12a
E531 Credit for child and dependant care Enter amount from Line 12b
E532 Credit for the elderly or disabled Enter amount from Line 12c
E533 Education credits Enter amount from Line 12d
E534 Credit for qualified retirement savings Enter amount from Line 12e
E535 Child tax credit Enter amount from Line 12f
E536 Mortgage interest credit Enter amount from Line 12g
E537 Adoption credit Enter amount from Line 12h
E538 DC first time homebuyer credit Enter amount from Line 12i
E539 Possessions tax credit Enter amount from Line 12j
E540 Credit for fuel from nonconventi-onal source Enter amount from Line 12k
E541 Qualified electric vehicle credit Enter amount from Line 12l
E542 Add Lines 12a - 12l Enter amount from Line 12m
E544 Net income tax Enter amount from Line 13
E546 Net regular tax Enter amount from Line 14
E548 Enter 25% of excess Enter amount from Line 15
E549 Tentative minimum tax Enter amount from Line 16
E550 Enter greater of Line 15 or Line 16 Enter amount from Line 17
E551 Line 13 less Line 17 Enter amount from Line 18
E553 Credit allowed for current year Enter amount from Line 19

Form 4562

Element Field Description Note Instructions
E282 Sequence Number *** Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E601 Business or activity Enter the business or activity name form the top of the form
E602 Maximum amount *** Enter an amount only if it exceeds $100,000
E603 Cost of section 179 property Enter the amount from Line 2
E604 Threshold cost of section 179 property *** Enter an amount only if it differs from $400,000
E605 Reduction in limitation Enter the amount from Line
E607 Dollar limitation for tax year Enter the amount from Line
E609 Description of property Enter description from Line 6 (a)
E610 Cost Enter the amount from Line 6 (b)
E611 Elected cost Enter the amount from Line 6 (c)
E612 Listed property Enter the amount from Line 7
E613 Total elected cost of section 179 property Enter the amount from Line 8
E614 Tentative deduction Enter the amount from Line 9
E615 Carryover or disallowed deduction Enter the amount from Line 10
E616 Business income limitation Enter the amount from Line 11
E617 Section 179 expense deduction Enter the amount from Line 12
E619 Carry of disallowed deduction to 2004 Enter the amount from Line 13
E621 Special depreciation allowance for qualified property Enter the amount from Line 14
E622 Property subject to section 168(f)(1) election Enter the amount from Line 15
E623 Other depreciation (ACRS) Enter the amount from Line 16
E624 MACRS deductions for assets in service before 2003 Enter the amount from Line 17
E625 Section168(i)(4) decision box Bx Turn on election box if circled in red
E626 Classification of property Enter year classification from Line 19a (a)
E626_1 Other amount pop up field Enter numeric year amount only if pop up field appears
E627 Month and year placed in service Enter month and year from Line 19a (b) as mm01yyyy
E628 Basis for depreciation Enter basis from Line 19a (c)
E629 Recovery period Enter recovery period from Line 19a (d)
E630 Convention Enter convention from Line 19a (e)
E631 Method Enter method from Line 19a (f)
E632 Depreciation deduction Enter depreciation amount from Line 19a (g)
E633 Classification of property Enter year classification from Line 20a (a)
E634 Month and year placed in service Enter month and year from Line 19a (b) as mm01yyyy
E635 Basis for depreciation Enter basis from Line 19a (c)
E636 Recovery period Enter recovery period from Line 19a (d)
E637 Convention Enter convention from Line 19a (e)
E638 Method Enter method from Line 19a (f)
E639 Depreciation deduction Enter depreciation amount from Line 19a (g)
E640 Listed property Enter amount from Line 21
E641 Total add Lines 12, 1 17, 19 and 20 Enter amount from Line 22
E642 Portion of basis due to section 263A costs Enter amount from Line 23
E643 Evidence to support business us Yes box Bx Turn Yes box on if circled in red
E644 Evidence to support business us No box Bx Turn No box on if circled in red
E645 Is evidence written Yes box Bx Turn Yes box on if circled in red
E646 Is evidence written No box Bx Turn No box on if circled in red
E647 Special depreciation allowance Enter amount from Line 25 (i)
E648 Type of property - 50% Enter property from Line 26 (a)
E649 Date placed in service - 50% Enter date from Line 26 (b)
E650 Business use percentage - 50% Enter percentage from Line 26 (c) as .nnn
E651 Cost of other basis - 50% Enter amount from Line 26 (d)
E652 Basis for depreciation - 50% Enter amount from Line26 (e)
E653 Recovery period - 50% Enter period from Line 26 (f)
E654 Method/Convention - 50% Enter method from Line 26 (g)
E655 Depreciation deduction - 50% Enter amount from Line 26 (h)
E656 Elected section 179 cost - 50% Enter amount from Line 26 (I)
E657 Type of property less than 50% Enter property from Line 27 (a)
E658 Date placed in service less than 50% Enter date from Line 27 (b)
E659 Business use percentage less than 50% Enter percentage from Line 27 (c) as .nnn
E660 Cost of other basis less than 50% Enter amount from Line 27 (d)
E661 Basis for depreciation less than 50% Enter amount from Line 27 (e)
E662 Recovery period less than 50% Enter period from Line 27 (f)
E663 Method/Convention less than 50% Enter method from Line 27 (g)
E664 Depreciation deduction less than 50% Enter amount from Line 27 (h)
E665 Add Line 25- 27, column (h) Enter amount from Line 28 (h)
E667 Add amount on Line 26, column (i) Enter amount from Line 29 (i)
E669 Total business miles driven Enter miles from Line 30 for each vehicle
E670 Total commuting miles driven Enter miles from Line 31 for each vehicle
E671 Total other personal miles driven Enter miles from Line 32 for each vehicle
E672 Total miles driven during year Enter miles from Line 33 for each vehicle
E673 Vehicle available for personal use Yes box Bx Turn on Line 34 Yes box for each vehicle if circled in red
E674 Vehicle available for personal use No box Bx Turn on Line 34 No box for each vehicle if circled in red
E675 Vehicle used primarily by owner Yes box Bx Turn on Line 35 Yes box for each vehicle if circled in red
E676 Vehicle used primarily by owner No box Bx Turn on Line 35 No box for each vehicle if circled in red
E677 Another vehicle available for personal use Yes box Bx Turn on Line 36 Yes box for each vehicle if circled in red
E678 Another vehicle available for personal use No box Bx Turn on Line 36 No box for each vehicle if circled in red
E679 Written policy statement re all personal use Yes box Bx Turn on Line 37 Yes box for each vehicle if circled in red
E680 Written policy statement re all personal use No box Bx Turn on Line 37 No box for each vehicle if circled in red
E681 Written policy statement re all commuting use Yes box Bx Turn on Line 38 Yes box for each vehicle if circled in red
E682 Written policy statement re all commuting use No box Bx Turn on Line 38 No box for each vehicle if circled in red
E683 Treat all vehicles as personal Yes box Bx Turn on Line 39 Yes box for each vehicle if circled in red
E684 Treat all vehicles as personal No box Bx Turn on Line 39 No box for each vehicle if circled in red
E685 Provide more than 5 vehicles to employees Yes box Bx Turn on Line 40 Yes box for each vehicle if circled in red
E686 Provide more than 5 vehicles to employees Yes box Bx Turn on Line 40 No box for each vehicle if circled in red
E687 Meet requirements re automobile demonstration Yes box Bx Turn on Line 41 Yes box for each vehicle if circled in red
E688 Meet requirements re automobile demonstration No box Bx Turn on Line 41 No box for each vehicle if circled in red
E689 Amortization- description of costs Enter Line 42 (a) description
E690 Amortization- date amortization begins Enter Line 42 (b) date
E691 Amortization- amortizable amount Enter Line 42 (c) amount
E692 Amortization- code section Enter Line 42 (d) code section
E693 Amortization- amortization period Enter Line 42 (e) period
E694 Amortization- percentage Enter Line 42 (f) percentage
E695 Amortization- amortization for this year Enter Line 42 (g) amount
E696 Amortization of costs before 2003 tax year Enter amount from Line 43
E697 Total Enter amount from Line 44

Form 4797

Element Field Description Note Instructions
E282 Sequence Number *** Enter numeric sequence number from upper right of form as n (1, 2, 3, etc.)
E801 Gross proceeds from sales or exchanges Enter amount from Line 1
E802 Description of property Enter Line 2 (a) description
E803 Date acquired Enter Line 2 (b) date as mmddyyyy
E804 Date sold Enter Line 2 (c) date as mmddyyyy
E805 Gross sales price Enter amount from Line 2 (d)
E806 Depreciation allowed Enter amount from Line 2 (e)
E807 Cost or other basis Enter amount from Line 2 (f)
E808 Gain/loss for entire year Enter amount from Line 2 (g)
E809 Post May 5, 2003 gain/loss Enter amount from Line 2 (h)
E810 Form 4684 Gain/loss for entire year Enter amount from Line 3 (g)
E811 Form 4684 Post May 5, 2003 gain/loss Enter amount from Line 3 (h)
E812 Form 6252 Gain/loss for entire year Enter amount from Line 4 (g)
E813 Form 6252 Post May 5, 2003 gain/loss Enter amount from Line 4 (h)
E814 Form 8824 Gain/loss for entire year Enter amount from Line 5 (g)
E815 Form 8824 Post May 5, 2003 gain/loss Enter amount from Line 5 (h)
E816 Line 32 Gain/loss for entire year Enter amount from Line 6 (g)
E817 Line 32 Post May 5, 2003 gain/loss Enter amount from Line 6 (h)
E818 Combine Lines 2 6 Gain/loss for entire year Enter amount from Line 7 (g)
E819 Combine Lines 2 6 Post May 5, 2003 gain/loss Enter amount from Line 7 (h)
E820 Nonrecaptured section 1231 Gain/loss for entire year Enter amount from Line 8 (g)
E821 Nonrecaptured section 1231 Post May 5, 2003 gain/loss Enter amount from Line 8 (h)
E822 Line 7 less Line 8 Gain/loss for entire year Enter amount from Line 9 (g)
E823 Line 7 less Line 8 Post May 5, 2003 gain/loss Enter amount from Line 9 (h)
E824 Description of property Enter Line 10 (a) description
E825 Date acquired Enter Line 10 (b) date as mmddyyyy
E826 Date sold Enter Line 10 (c) date as mmddyyyy
E827 Gross sales price Enter amount from Line 10 (d)
E828 Depreciation allowed Enter amount from Line 10 (e)
E829 Cost or other basis Enter amount from Line 10 (f)
E830 Gain/loss for entire year Enter amount from Line 10 (g)
E831 Loss from Line 7 *** Enter amount from Line 11 (g)
E832 Gain from Line 7 Enter amount from Line 12 (g)
E833 Gain from Line 31 Enter amount from Line 13 (g)
E834 Net gain/loss from Form 4684 Enter amount from Line 14 (g)
E835 Ordinary gain from Form 6252 Enter amount from Line 15 (g)
E836 Ordinary gain/loss from Form 8824 Enter amount from Line 16 (g)
E837 Recapture of section 179 expense deduction Enter amount from Line 17 (g)
E838 Combine Lines 10 17 Enter amount from Line 18 (g)
E839 Individual returns gain/loss Enter amount from Line 18b (1)
E840 Redetermine Individual returns gain/loss Enter amount from Line 18b (2)

Form 8825

Element Field Description Note Instructions
E900 Property identification number *** Enter the red edited number to the left of each Line 1 property
E901 Property description Enter the description of each Line 1 property
E902 Property street address Enter the street address of each Line 1 property
E903 Property address second line Enter the second line street address of each Line 1 property
E904 Property city Enter the city name of each Line 1 property
E905 Property state Enter the two letter state code of each Line 1 property
E906 Property ZIP Code Enter the ZIP code of each Line 1 property
E907 Property Country Enter the country name of each Line 1 property if present
E908 Gross rents Enter the amount from each Line 2 property
E909 Advertising Enter the amount from each Line 3 property
E910 Auto and travel Enter the amount from each Line 4 property
E911 Cleaning and maintenance Enter the amount from each Line 5 property
E912 Commissions Enter the amount from each Line 6 property
E913 Insurance Enter the amount from each Line 7 property
E914 Legal and other professional fees Enter the amount from each Line 8 property
E915 Interest Enter the amount from each Line 9 property
E916 Repairs Enter the amount from each Line 10 property
E917 Taxes Enter the amount from each Line 11 property
E918 Utilities Enter the amount from each Line 12 property
E919 Wages and salaries Enter the amount from each Line 13 property
E920 Depreciation Enter the amount from each Line 14 property
E922 Other List - item Enter the other expense name for each Line 15 property
E923 Other list - expense Enter the amount from each Line 15 property
E924 Total expenses for each property Enter the amount from each Line 16 property
E925 Total gross rents Enter the amount from Line 17
E926 Total expenses + Enter the amount from Line 18
E927 Net gain/loss from Form 4797 Enter the amount from Line 19
E928 Net income/loss from rental activities Enter the amount from Line 20a
E929 Partnership, estate, trust - Name Enter the name from Line 20b (1)
E930 Partnership, estate, trust - EIN Enter the EIN from Line 20b (2)
E931 Net income/loss from rental activities Enter the amount from Line 21

Form 8846

Element Field Description Note Instructions
E950 Tips received by employees Enter amount from Line 1
E951 Tips not subject to credit Enter amount from Line 2
E952 Creditable tips Enter amount from Line 3
E954 Multiply Line 3 by 7.65% Enter amount from Line 4
E956 Tips exceed $87,000 check box Bx Turn on Tips box if circled in red
E957 Form 8846 credits Enter amount from Line 5
E958 Current year credit Enter amount from Line 6
E960 Regular tax before credits Enter amount from Line 7
E961 Alternative minimum tax Enter amount from Line 8
E962 Add Lines 7 and 8 Enter amount from Line 9
E964 Foreign tax credit Enter amount from Line 10a
E965 Credit for child care Enter amount from Line 10b
E966 Credit for elderly Enter amount from Line 10c
E967 Education credits Enter amount from Line 10d
E968 Credit for retirement savings Enter amount from Line 10e
E969 Child tax credit Enter amount from Line 10f
E970 Mortgage interest credit Enter amount from Line 10g
E971 Adoption credit Enter amount from Line 10h
E972 DC homebuyer credit Enter amount from Line 10i
E973 Possessions tax credit Enter amount from Line 10j
E974 Credit for fuel, non conventional Enter amount from Line 10k
E975 Qualified electrical credit Enter amount from Line 10l
E976 Add Line 10a through 10l Enter amount from Line 10m
E978 Net income tax Enter amount from Line 11
E980 Net regular tax Enter amount from Line 12
E982 Enter 25% of excess Enter amount from Line 13
E983 Tentative minimum tax Enter amount from Line 14
E984 Greater of Line 13 or Line 14 Enter amount from Line 15
E985 Subtract Line 15 from Line 11 Enter amount from Line 16
E987 Credit allowed for current year Enter amount from Line 17