No Withholding Certificate -- Not SubstantiatedThe top part (a.k.a. Part I) of the figure illustrates the editing of Form 8288 when NO withholding certificate is attached. The DLN of the return appears in the upper right corner of the return. It reads as: 00140-107-00012-0The tax period 202012 is edited and to the right of the title of Form 8288.Edited to the left of the Part I name is the number 1.Edited below the part number 1 edit is the computer condition code X.Hemlock Inc is the name appearing on Line 1, Row 1. {The name control Heml is underlined.The TIN is 00-3456789 in the box field at the end of Line 1, Row 1, after name.The address is 5023 Elm St. and it appears on Line 1, Row 2.The City, State, and Postal Code on Line 1, Row 3, reads as Atlanta, GA 30304.Line 2 Description and location of property acquired reads: Commercial Bldg. with land in Wilmington De. {Commercial Bldg. is underlined.}Line 3 Date of Transfer reads: 12/28/20 {The year 20 is circled in red and the year is edited in its entirety to the right of the year to read as 2020. Line 4 Number of Forms 8288-A attached reads: 1Line 5a Amount subject to withholding at 15% reads: $20,000.00 Line 5c reads: Check applicable box.Line 5d reads: Withholding is of a reduced rate. See instructions. {The checkbox is circled.}Line 6 Amount Withheld reads: 100.00No Reduced withholding or Bypass Indicator is edited because the tax on Line 2 ($750.00) is less than 15 percent of Line 5a ($20,000.00). Note: The checkbox on Line 5c is marked, but no valid withholding certificate is attached.This bottom part (a.k.a. Part II) of the figure illustrates the editing of Form 8288 claiming a Large Trust Election (LTE). A LTE must pay a 21 percent FIRPTA tax. Line 3 reads: Date of Transfer 11/17/20 {The year 20 is circled in red and the year is edited in its entirety to the right of the year to read as 2020.No Reduced withholding or Bypass Indicator is edited because the tax on Line 6 ($1000) is less than 21 percent of Line 5c, amount subject to withholding at 21 percent (20000) and no reduced withholding certificate is attached. Note: The entry of $20000 on line 5d indicates that a withholding certificate should be attached, but since it isn't, the reduced withholding indicator is not edited and the amount is arrowed up to line 5a since the LTE checkbox on line 5e is marked.