<?xml version="1.0" encoding="UTF-8"?><?Pub UDT _bookmark _target?><manual xmlns="urn:us:gov:treasury:irs:irm-1.0" xmlns:atict="http://www.arbortext.com/namespace/atict" catno="34010Y" hasouo="yes" status="active"><atict:info tracking="off" ref="222" print="" color=""/><metadata><user organization="TS"/><owner organization="TS"/><author firstname="Alicia" lastname="Lopez" symbols="C:DC:TS:CAS:SP:RPB:IMF"/></metadata>
<mt><mtdate>October 29, 2025</mtdate>
<purpose>
<para>This transmits revised IRM 3.21.3, International Returns and Documents Analysis - Individual Income Tax Returns.</para>
</purpose>
<changes>
<para><seealso idref="id340103342">IRM 3.21.3.1.3</seealso> - Updated subsection title.</para>
<para><seealso idref="id340103343">IRM 3.21.3.1.4</seealso> - Updated subsection title.</para>
<para><seealso idref="id340103344">IRM 3.21.3.1.5</seealso> - Updated subsection title.</para>
<para><seealso idref="id340102180">IRM 3.21.3.3.1</seealso> - <bulletlist>
<li>(3) - 1st row, Then column, changed box 24 to 22. IPU 25U0053 issued 01-14-2025.</li>
<li>Added (4) containing instructions if Form 1042-S is attached to Form 1040-NR.</li>
</bulletlist></para>
<para><seealso idref="id340102181">IRM 3.21.3.3.4</seealso>(7) - Removed language that is not applicable.</para>
<para><seealso idref="id340102097">IRM 3.21.3.3.5</seealso> - Updated definitions.</para>
<para><seealso idref="id340102182">IRM 3.21.3.4</seealso>(3) - For program 46180, changed designation from prior year to current year. For program 46182, changed designation from current year to prior year. IPU 25U0053 issued 0-14-2025.</para>
<para><seealso idref="id340102831">IRM 3.21.3.5.4</seealso>(4) - Added <emphasis type="q">of the return</emphasis> to the Received Date in the 1st bullet. IPU 25U0431 issued 04-08-2025.</para>
<para><seealso idref="id340102834">IRM 3.21.3.6.2</seealso>(6) - Reorganized the sentence and added a Note. IPU 25U0411 issued 03-31-2025.</para>
<para><seealso idref="id340103320">IRM 3.21.3.6.5</seealso>(2) - Table, Row 1, 2nd bullet, added Notation of <emphasis type="q">Form 2555</emphasis>. IPU 25U0398 issued 03-20-2025.</para>
<para><seealso idref="id340102192">IRM 3.21.3.7.2</seealso>(11) - Updated transcribed forms and schedules.</para>
<para><seealso idref="id340102193">IRM 3.21.3.7.4</seealso>(5) - <bulletlist>
<li>d) - <emphasis type="b">Form 1040-PR</emphasis> line 7 changed to line 6. IPU 25U0053 issued 01-14-2025.</li>
<li>e) - <emphasis type="b">Form 1040-SS</emphasis> line 6 changed to line 7. IPU 25U0053 issued 01-14-2025.</li>
</bulletlist></para>
<para><seealso idref="id340104857">IRM 3.21.3.7.7</seealso>(2) - Updated Computer Condition Code (CCC) editing locations.</para>
<para><seealso idref="id340104858">IRM 3.21.3.7.8</seealso>(2) - <bulletlist>
<li>Updated Form Processing Code location for Form 1040 and Form 1040-NR per new form revisions.</li>
<li>Added Note for prior year editing.</li>
</bulletlist></para>
<para><seealso idref="id340102198">IRM 3.21.3.7.9</seealso> - Updated Return Processing Code definition.</para>
<para><seealso idref="id340101971">IRM 3.21.3.8</seealso> - <bulletlist>
<li>(2) - Updated Received Date Locations.</li>
<li>(3) - Deleted <emphasis type="b">if required</emphasis>. IPU 25U0053 issued 01-14-2025.</li>
<li>(9) - Added Enterprise Electronic Fax (EEFax) information.</li>
</bulletlist></para>
<para><seealso idref="id340101973">IRM 3.21.3.8.2</seealso> - <bulletlist>
<li>(1) Note - Changed the phone number in the Note. IPU 25U0197 issued 02-10-2025.</li>
<li>(1) Note - Corrected International Phone Number per feedback from Disaster Program Office.</li>
</bulletlist></para>
<para><seealso idref="id340101975">IRM 3.21.3.8.4</seealso>(3) - 1st row, changed date from <emphasis type="q">061725</emphasis> to <emphasis type="q">061625</emphasis> in both columns. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340102420">IRM 3.21.3.9</seealso> - <bulletlist>
<li>(1) - Deleted Reminder. Dependency Status Indicator (DSI) is no longer a T-Line.</li>
<li>(3) - Corrected number of Form 1040-SS pages.</li>
</bulletlist></para>
<para><seealso idref="id340103135">IRM 3.21.3.9.1</seealso> - <bulletlist>
<li>(11) - Deleted the rest of the sentence after the comma referring to the <emphasis type="b">other</emphasis> box. IPU 25U0197 issued 02-10-2025.</li>
<li>(13) - Replaced reference to local procedures with specific instructions.</li>
</bulletlist></para>
<para><seealso idref="id340103146">IRM 3.21.3.9.1.1</seealso>(9) - Added a Caution to not separate/detach Form 1040 when it’s for the same year as Form 1040-X.</para>
<para><seealso idref="id340102964">IRM 3.21.3.10</seealso>(1) - Added a <emphasis type="q">Note</emphasis> about which boxes to mark when using <citation type="Form">Form 9143</citation>. IPU 25U0431 issued 04-08-2025.</para>
<para><seealso idref="id340101985">IRM 3.21.3.12.4</seealso>(1) - Added Note to edit U.S. Territory addresses the same way as domestic addresses.</para>
<para><seealso idref="id340102202">IRM 3.21.3.12.4.1</seealso> - <bulletlist>
<li>(1)d - Added Reminder to edit U.S. Territory addresses the same was as domestic addresses.</li>
<li>(3)<br/>a)Caution - Changed <emphasis type="b">any</emphasis> to <emphasis type="b">all</emphasis>. IPU 25U0053 issued 01-14-2025.<br/>a)Caution - Changed <emphasis type="b">or</emphasis> to <emphasis type="b">and</emphasis>. IPU 25U0273 issued 02-26-2025.</li>
</bulletlist></para>
<para><seealso idref="id340101989">IRM 3.21.3.12.6</seealso>(3) - Changed <emphasis type="q">no</emphasis> to if all the following are missing. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340102204">IRM 3.21.3.15</seealso>(2) - Added information regarding new non-transcribed checkboxes.</para>
<para> <seealso idref="id340105127">IRM 3.21.3.15.1.20</seealso> - Added subsection for new line 13b.</para>
<para><seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso> - <bulletlist>
<li>(2) - Added Form W-2 GU to Guam and Form W-2 CM to CNMI. IPU 25U0398 issued 03-20-2025.</li>
<li>(5) - Deleted the last row of the table. IPU 25U0053 issued 01-14-2025.</li>
<li>(8)a) - Reworded Exception. IPU 25U04031 issued 04-08-2025.</li>
<li>(14)a) - Deleted Note that is no longer relevant to ongoing processing.</li>
</bulletlist></para>
<para><seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>(5) - Revised the instructions. IPU 25U0398 issued 03-20-2025.</para>
<para> <seealso idref="id340105128">IRM 3.21.3.15.1.34</seealso> - Added subsection for new line 30.</para>
<para><seealso idref="id340100158">IRM 3.21.3.16.4</seealso>(2) -<bulletlist>
<li>Added a Reminder and a Note after the table. IPU 25U0411 issued 03-31-2025.</li>
<li>Added Notes regarding Chile and Hungary.</li>
</bulletlist></para>
<para><seealso idref="id340100161">IRM 3.21.3.16.7</seealso>(2) - Added Reminder regarding exempt countries and Notes regarding Chile and Hungary.</para>
<para><seealso idref="id340100163">IRM 3.21.3.16.9</seealso>(1) - <bulletlist>
<li>Added tax year clarification for Form 1099-NEC and Form 1099-MISC tax years in If/Then, row 13 and 14.</li>
<li>Added Notes regarding Chile and Hungary to row 14.</li>
</bulletlist></para>
<para><seealso idref="id340100168">IRM 3.21.3.16.16</seealso>(1) - Added Note with instruction when not to correspond.</para>
<para> <seealso idref="id340105129">IRM 3.21.3.17</seealso> - Added subsection for new Schedule 1-A.</para>
<para><seealso idref="id340100224">IRM 3.21.3.18</seealso>(3) - Updated Schedule 2 T-Lines.</para>
<para> <seealso idref="id340105130">IRM 3.21.3.19.7.2</seealso> - Added subsection for Schedule 3, line 6g.</para>
<para><seealso idref="id340105005">IRM 3.21.3.19.7.3</seealso>(1) - Updated correspondence instructions.</para>
<para>IRM 3.21.3.18.14 - Deleted Reserved Schedule 3, line 13b subsection.</para>
<para><seealso idref="id340100390">IRM 3.21.3.19.15</seealso> - <bulletlist>
<li>(1) - Deleted the 1st row from the table for <emphasis type="b">Form 8689</emphasis>. IPU 25U0053 issued 01-14-2025.</li>
<li>(2) - Added FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis> instructions.</li>
</bulletlist></para>
<para><seealso idref="id340102208">IRM 3.21.3.23</seealso> - <bulletlist>
<li>(1) - Added PAL indicator to T-Lines.</li>
<li>(2) c) - Added a Note about multiple Schedules C. IPU 25U0431 issued 04-08-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102212">IRM 3.21.3.27</seealso>(1) - Updated Schedule F T-Lines.</para>
<para><seealso idref="id340102223">IRM 3.21.3.38</seealso>(1) - Updated Form 5329 T-Lines.</para>
<para><seealso idref="id340103004">IRM 3.21.3.42.2</seealso> (2) - 2nd bullet, corrected the punctuation in the sentence. IPU 25U0398 issued 03-20-2025.</para>
<para><seealso idref="id340103007">IRM 3.21.3.42.5</seealso> - <bulletlist>
<li>(1) - Added waiver countries for TY24. IPU 25U0355 issued 03-13-2025.</li>
<li>(1) - Added a Note after the table. IPU 25U0398 issued 03-20-2025.</li>
<li>(1) - Moved waiver countries for TY24 to prior year.</li>
<li>(8) - Row 6, added a Note to the last column. IPU 25U0431 issued 04-08-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102230">IRM 3.21.3.45</seealso> - Updated Form 8839 T-Lines.</para>
<para><seealso idref="id340102231">IRM 3.21.3.47</seealso>(1) - Updated Form 8814 T-Lines.</para>
<para><seealso idref="id340102234">IRM 3.21.3.50</seealso>(1) - Updated Schedule 8812 T-Lines.</para>
<para><seealso idref="id340104684">IRM 3.21.3.58</seealso> - Moved Form 5405 to prior year subsection 3.21.3.87.12.</para>
<para><seealso idref="id340105006">IRM 3.21.3.65</seealso> - Moved Form 8910 to prior year subsection 3.21.3.87.13.</para>
<para><seealso idref="id340105084">IRM 3.21.3.65.1</seealso> - Revised (1) and deleted (2) and the Note. IPU 25U0398 issued 03-20-2025.</para>
<para><seealso idref="id340104912">IRM 3.21.3.65.2</seealso>(1) - <bulletlist>
<li>Added 2 new rows to the table for .20 and .75. IPU 25U0053 issued 01-14-2025.</li>
<li>Added 2 new rows to the table. IPU 25U0197 issued 02-10-2025.</li>
</bulletlist></para>
<para><seealso idref="id340105007">IRM 3.21.3.70</seealso>(1) - Updated Form 5695 T-Lines.</para>
<para><seealso idref="id340105008">IRM 3.21.3.75</seealso>(1) - Updated Form 4136 T-Lines.</para>
<para><seealso idref="id340103303">IRM 3.21.3.79.1.1</seealso>(1) - b), Added <emphasis type="q">and Form 4227</emphasis>. IPU 25U0053 issued 0-14-2025.</para>
<para><seealso idref="id340103304">IRM 3.21.3.79.1.2</seealso><bulletlist>
<li>(1) - Caution, Added <emphasis type="q">Schedule 3, line 13z or on</emphasis>. IPU 25U0053 issued 01-14-2025.</li>
<li>(2) - Added <emphasis type="q">Schedule 3, line 13z or on</emphasis>. IPU 25U0053 01-14-2025.</li>
<li>(3) - Added <emphasis type="q">Schedule 3, line 13z or</emphasis>. IPU 25U0053 issued 01-14-2025.</li>
</bulletlist></para>
<para><seealso idref="id340100395">IRM 3.21.3.80.1.1</seealso>(1) - b), Added <emphasis type="q">and Form 4227</emphasis>. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340100396">IRM 3.21.3.80.2</seealso> - <bulletlist>
<li>(4) - In the Reminder, changed itemized to standard. IPU 25U0197 issued 02-10-2025.</li>
<li>(5) - Added paragraph and instructions when <emphasis type="b">NOT</emphasis> to correspond for Schedule A.</li>
<li>(7) - Deleted c) to <emphasis type="q">Edit the SSN</emphasis>. IPU 25U0431 issued 04-08-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102256">IRM 3.21.3.81</seealso> - <bulletlist>
<li>(1) - Added a second sentence. IPU 25U0398 issued 03-20-2025.</li>
<li>(4) - Added paragraph regarding non-transcribed checkboxes.</li>
<li>(7) - Changed paragraph reference from 11 to 14. IPU 25U0411 issued 03-31-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102559">IRM 3.21.3.81.1</seealso> - <bulletlist>
<li>(1) - <br/>Added Line 10 to the T-Line column. IPU 25U0053 issued 01-14-2025.<br/>Added second sentence to state that the line numbers are for current year. IPU 25U0197 issued 02-10-2025.<br/>Added Line 6. IPU 25U0197 issued 02-10-2025.<br/>Deleted Line 11a. IPU 25U0197 issued 02-10-2025.<br/>Line 11b, added TY24 and deleted TY21, TY22 and TY 23. IPU 25U0197 issued 02-10-2025.<br/>Deleted dotted portion of Line 12. IPU 25U0197 issued 02-10-2025.<br/>Deleted 2nd sentence. IPU 25U0398 issued 03-20-2025.<br/>Updated Page 1 T and T Compute Lines per new form revision.</li>
<li>(2) - Updated Page 2 T and T Compute Lines.</li>
<li>(3) - Added table for Page 3 T and T Compute Lines.</li>
</bulletlist></para>
<para><seealso idref="id340102429">IRM 3.21.3.81.3.2</seealso>(3) - <bulletlist>
<li>Changed TY23 to TY 24. IPU 25U0053 issued 01-14-2025.</li>
<li>Changed TY24 to TY23. IPU 25U0197 issued 02-10-2025.</li>
<li>Updated Dependent editing procedures.</li>
</bulletlist></para>
<para><seealso idref="id340102431">IRM 3.21.3.81.3.2.1</seealso> - Updated Dependent editing procedures.</para>
<para><seealso idref="id340102432">IRM 3.21.3.81.3.2.3</seealso> - Updated Child Tax Credit Indicator editing.</para>
<para> <seealso idref="id340105132">IRM 3.21.3.81.3.2.4</seealso> - Added subsection for Form 1040-SS Dependent Relationship Code.</para>
<para><seealso idref="id340102433">IRM 3.21.3.81.3.3</seealso>(3) - <bulletlist>
<li>Exception, changed line 6 to line 7. IPU 25U0053 issued 01-14-225.</li>
<li>Exception, changed line 7 to line 6. IPU 25U0197 issued 02-10-2025.</li>
</bulletlist></para>
<para><seealso idref="id340105101">IRM 3.21.3.81.3.6</seealso> - <bulletlist>
<li>Added a new subsection for Line 6. IPU 25U0197 issued 02-10-2025.</li>
<li>Updated instructions per new form revision. IPU 25U0398 issued 03-20-2025.</li>
</bulletlist></para>
<para> <seealso idref="id340105133">IRM 3.21.3.81.3.7</seealso> - Added subsection for line 6 TY24.</para>
<para> <seealso idref="id340105134">IRM 3.21.3.81.3.8</seealso> - Added subsection for Line 6e, Total Tax.</para>
<para><seealso idref="id340102437">IRM 3.21.3.81.3.11</seealso> - Swapped Line 9 and Line 11b instructions based on form change.</para>
<para> <seealso idref="id340105135">IRM 3.21.3.81.3.13</seealso> - Added a new subsection for <emphasis type="b">Credit for Qualified Sick and Family Leave Wages from Schedule(s) H for Leave Taken Before April 1, 2021 (TY23 Line 11a)</emphasis>. IPU 25U0197 issued 02-10-2025.</para>
<para> <seealso idref="id340105136">IRM 3.21.3.81.3.14</seealso> Added a new subsection for <emphasis type="b">Credit for Qualified Sick and Family Leave Wages from Schedule(s) H for Leave Taken Before April 1, 2021 (TY23 Line 11b)</emphasis>. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340105085">IRM 3.21.3.81.3.15</seealso>(1) - Added <emphasis type="q">a</emphasis> to line 11. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340105086">IRM 3.21.3.81.3.16</seealso> - <bulletlist>
<li>Added <emphasis type="b">Line 11b</emphasis> to the title. IPU 25U0053 issued 01-14-2025.</li>
<li>Swapped Line 9 and Line 11b instructions based on from change.</li>
</bulletlist></para>
<para><seealso idref="id340102443">IRM 3.21.3.81.3.21</seealso>(1) - Changed line 6 to line 7. IPU 25U0431 issued 04-08-2025.</para>
<para><seealso idref="id340102259">IRM 3.21.3.83</seealso>(6) - Added FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis> instructions.</para>
<para><seealso idref="id340102289">IRM 3.21.3.83.3</seealso> - Added title.</para>
<para><seealso idref="id340102286">IRM 3.21.3.83.12</seealso>(2) - Notes, changed <emphasis type="q">SPBs</emphasis> to <emphasis type="q">SBPs</emphasis>. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340103044">IRM 3.21.3.84.2</seealso>(3) - <bulletlist>
<li>Deleted Line 10c and Line 12b. IPU 25U0197 issued 02-10-2025.</li>
<li>Updated Form 1040-NR T-Lines.</li>
</bulletlist></para>
<para> <seealso idref="id340105137">IRM 3.21.3.84.7.2</seealso> - Added subsection for Form 1040-NR Dependent Relationship Code.</para>
<para><seealso idref="id340102495">IRM 3.21.3.84.8.14</seealso> - Updated per new Form 1040-NR revision.</para>
<para><seealso idref="id340102655">IRM 3.21.3.84.13.3</seealso> - <bulletlist>
<li>(1) - Added partially masked (e.g. XXX-XX-1234). IPU 25U0053 issued 01-14-2025.</li>
<li>(2) - Revised the instructions. IPU 25U0053 issued 01-14-2025.</li>
<li>Added a new (2) and deleted (3). IPU 25U0197 issued 02-10-2025.</li>
<li>(2) - Added Exception.</li>
</bulletlist></para>
<para><seealso idref="id340101922">IRM 3.21.3.84.13.8</seealso>(1) - <bulletlist>
<li>Revised wording. IPU 25U0398 issued 03-20-2025.</li>
<li>Added CTC checkbox. IPU 25U0411 issued 03-31-2025.</li>
</bulletlist>Changed the wording from <emphasis type="q">at least 3</emphasis> to <emphasis type="q">there are</emphasis>. IPU 25U0411 issued 03-31-2025.</para>
<para><seealso idref="id340100468">IRM 3.21.3.84.19.4</seealso>(1) - Updated Exception.</para>
<para><seealso idref="id340100492">IRM 3.21.3.84.20.2</seealso>(1) - Note, corrected 6521 to 6251. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340100520">IRM 3.21.3.84.21.16</seealso>(2) - Table, deleted the 1st row. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340101950">IRM 3.21.3.84.22.7</seealso>(1) - 5th bullet, 2nd Note - Added <emphasis type="q">Do not adjust line 8</emphasis>. IPU 25U0431 issued 04-08-2025.</para>
<para><seealso idref="id340102219">IRM 3.21.3.85.3</seealso> - <bulletlist>
<li>(1) - Reworded the first sentence. IPU 25U0431 issued 04-08-2025.</li>
<li>(3) - 2nd bullet/3rd bullet, added even if the taxpayer indicates present in the U.S. for 0 days. IPU 25U0053 issued 01-14-2025.</li>
<li>(3) - Changed <emphasis type="q">reviewed</emphasis> to <emphasis type="q">received</emphasis>. IPU 25U0197 issued 02-10-2025.</li>
<li>(4) - Added -<emphasis type="q">Form 8854</emphasis> is not attached. IPU 25U0053 issued 01-14-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102279">IRM 3.21.3.85.4</seealso>(12) - <bulletlist>
<li>Revised the instruction. IPU 25U0053 issued 01-14-2025.</li>
<li>Added <emphasis type="q">Form 1040-NR</emphasis> after line 23a. IPU 25U0197 issued 02-10-2025.</li>
</bulletlist></para>
<para><seealso idref="id340102280">IRM 3.21.3.85.5</seealso>(7)b) - Changed <emphasis type="q">All</emphasis> to <emphasis type="q">Multiple</emphasis> in the last 2 rows of the table. IPU 25U0411 issued 03-31-2025.</para>
<para>IRM 3.21.3.86.12.2.3(3) - <bulletlist>
<li>Added, (TY22 and prior and Schedule SE for TY23). IPU 25U0053 issued 01-14-2025.</li>
<li>Deleted TY22 and prior and Schedule SE for TY23, and changed Schedule SE to Part V. IPU 25U0197 issued 02-10-2025.</li>
<li>Exception, changed line 7 to line 6. IPU 25U0197 issued 02-10-2025.</li>
<li>Deleted (TY22 and prior and Schedule SE for TY23) and changed Schedule SE to Part V at the end of the sentence. IPU 25U0398 issued 03-20-2025.</li>
</bulletlist></para>
<para><seealso idref="id340100715">IRM 3.21.3.86.3</seealso>(3) - Added a Note to (3)b. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340104928">IRM 3.21.3.86.7.4</seealso> - Deleted (1). Added A Note to (1) and (2). IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340104930">IRM 3.21.3.86.7.6</seealso>(1) - Deleted the 1st bullet. IPU 25U0053 issued 01-14-2025.</para>
<para> <seealso idref="id340105138">IRM 3.21.3.86.10</seealso> - Added subsection for Prior Year Form 3800 instructions.</para>
<para><seealso idref="id340105018">IRM 3.21.3.86.11</seealso> - <bulletlist>
<li>(1) - Added TY24 amount.</li>
<li>(3) - Added waiver countries for TY23 to the prior year section. IPU 25U0355 issued 03-13-2025.</li>
<li>Deleted (3) for it being a duplicate of (4). IPU 25U0431 issued 04-08-2025.</li>
</bulletlist></para>
<para> <seealso idref="id340105139">IRM 3.21.3.86.13</seealso> - Added subsection for Form 5405.</para>
<para> <seealso idref="id340105140">IRM 3.21.3.86.14</seealso> - Added subsection for Form 8910.</para>
<para><seealso idref="id340105021">IRM 3.21.3.86.15</seealso> - <bulletlist>
<li>(1) - Added the IRM reference for TY23 or later. IPU 25U0197 issued 02-10-2025.</li>
<li>(6) - Changed paragraph 11 to 14. IPU 25U0053 issued 01-14-2025.</li>
<li>(8) - Added <emphasis type="q">sent/enviado</emphasis>, <emphasis type="q">accepted/aceptado</emphasis>.</li>
</bulletlist></para>
<para><seealso idref="id340104944">IRM 3.21.3.86.15.2.2</seealso> - <bulletlist>
<li>(3)b) - Changed line 10 to line 9. IPU 25U0197 issued 02-10-2025.</li>
<li>(3)c) - Added <emphasis type="q">even if blank</emphasis> after Part II. IPU 25U0197 issued 02-10-2025.</li>
<li>(4)b) - <br/>Changed line 9 to line 10. IPU 25U0053 issued 01-14-2025.<br/>Changed line 10 to line 9. IPU 25U0197 issued 02-10-2025.</li>
<li>(4)c) - Added <emphasis type="q">even if blank</emphasis> after Part II. IPU 25U0197 issued 02-10-2025.</li>
</bulletlist></para>
<para><seealso idref="id340104956">IRM 3.21.3.86.15.2.11</seealso>(1) - Changed <emphasis type="q">TY23</emphasis> to <emphasis type="q">TY22</emphasis>. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340104957">IRM 3.21.3.86.15.2.12</seealso>(1) - Changed <emphasis type="q">TY23</emphasis> to <emphasis type="q">TY22</emphasis>. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340104972">IRM 3.21.3.86.15.6.1</seealso> - Added new (4) with instructions to correspond. IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340104980">IRM 3.21.3.86.15.6.9</seealso>(1) - Added <emphasis type="q">Form 1040-PR</emphasis>. IPU 25U0197 issued 02-10-2025.</para>
<para><seealso idref="id340104986">IRM 3.21.3.86.16.4</seealso> - Added prior year instructions to <emphasis type="b">X</emphasis> dependents.</para>
<para><seealso idref="id340104990">IRM 3.21.3.86.16.6</seealso> - <bulletlist>
<li>(2)b) - Updated verbiage.</li>
<li>(4) - Added a Note for an amount on line 10c. IPU 25U0398 issued 03-20-2025.</li>
</bulletlist></para>
<para><seealso idref="id340104992">IRM 3.21.3.86.16.8</seealso> - <bulletlist>
<li>(3) - Table, Revised row 1 and row 2 <emphasis type="q">And</emphasis> and <emphasis type="q">Then</emphasis> columns. Added new row 3. IPU 25U0398 issued 03-20-2025.</li>
<li>(13) - Table, 2nd bullet changed yo to you. IPU 25U0053 issued 01-14-2025.</li>
</bulletlist></para>
<para><seealso idref="id340105045">IRM 3.21.3.86.16.12</seealso> - Deleted (2). IPU 25U0053 issued 01-14-2025.</para>
<para><seealso idref="id340105023">IRM 3.21.3.86.17</seealso> - <bulletlist>
<li>(2) - a/b), deleted <emphasis type="q">Schedule 1 through Schedule 3 or</emphasis>. IPU 25U0053 issued 01-14-2025.</li>
<li>(4) -Table, Line 8 Changed the Covert By/To: from Line 10c to Schedule 1, line 8r. IPU 25U0398 issued 03-20-2025.</li>
</bulletlist></para>
<para> <seealso idref="id340105138">IRM 3.21.3.86.10</seealso> - Added subsection for prior year Form 3800.</para>
<para><seealso idref="id340105000">IRM 3.21.3.86.16.22</seealso>(2) - Added Chile to the table and added Notes regarding Chile, Hungary and Russia.</para>
<para><seealso idref="id340102660">Exhibit 3.21.3-1</seealso> - <bulletlist>
<li>Form 13844, updated the <emphasis type="q">Action</emphasis> requirements from <emphasis type="q">KSPC</emphasis> to <emphasis type="q">FSC</emphasis>. IPU 25U0298 issued 03-03-2025.</li>
<li>Attachment Guide, made changes to the following Form/Documents: IPU 25U0398 issued 03-20-2025.<br/>LTR 4087C<br/>Form W-7A<br/>Form 2848<br/>Form 3520-A<br/>Form 4506 and Form 4506-T<br/>Form 5495<br/>Form 5564<br/>Form 7004<br/>Form 8316<br/>Form 8379<br/>Form 8611<br/>Form 8621<br/>Form 8689<br/>Form 8854<br/>Form 8862/8862(SP)<br/>Form 8898<br/>Deleted Form 2031<br/>Form 3911 - Added No and changed the Action Required for <emphasis type="b">Yes</emphasis> and <emphasis type="q">No</emphasis>.</li>
<li>Updated routing instructions for Form 3911 and Form 5564. Added instructions for Form 5564-A. IPU 25U3591 issued 09-08-2025.</li>
<li>Added Form 1040-NR Schedule P.</li>
<li>Added Form 1062.</li>
</bulletlist></para>
<para><seealso idref="id340103073">Exhibit 3.21.3-2</seealso> - Where Income is Reported, changed Page 1 to Form 1040-NR for Rows 04 - 09, 15 - 16, 18 - 22, 24, 33 - 38, 42-43, 51 - 54, 56. IPU 25U0431 issued 04-08-2025.<bulletlist>
<li>Row 31 - Revised the title.</li>
<li>Row 41 - Changed <emphasis type="q">Guaranteed</emphasis> to <emphasis type="q">Guarantee</emphasis>.</li>
<li>Row 51 - Changed <emphasis type="q">of</emphasis> to <emphasis type="q">on</emphasis>.</li>
<li>Row 56 - Added, or <emphasis type="q">Schedule NEC, line 1c</emphasis>.</li>
<li>Row 57 - Changed Schedule 1, line 5 to Form 1040-NR, line 3b.</li>
<li>Row 58 - Changed Schedule 1, line 5 to Schedule 1, line 8z.</li>
</bulletlist></para>
<para><seealso idref="id340103074">Exhibit 3.21.3-3</seealso> - <bulletlist>
<li>Added RPC P.</li>
<li>Added RPC W.</li>
<li>Added Notes for Chile and Hungary to RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis>.</li>
</bulletlist></para>
<para>Revised the Internal Revenue Manual (IRM), where necessary for the following types of editorial changes:<bulletlist>
<li>Changed <emphasis type="q">Possession</emphasis> to <emphasis type="q">Territory</emphasis> per IRS Publication 570.</li>
<li>Plain language and editorial updates to improve readability.</li>
<li>Dates, tax period and years.</li>
<li>Defined income to include foreign and U.S. income.</li>
<li>Updated line numbers per new form revisions.</li>
<li>Updated IRM throughout to reflect current processing.</li>
<li>Updated links.</li>
</bulletlist></para>
</changes>
<effdocs>IRM 3.21.3, dated October 30, 2024 (effective January 1, 2025), is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs), issued January 14, 2025 through April 8, 2025: 25U0053, 25U0197, 25U0273, 25U0298, 25U0355, 25U0398, 25U0411, 25U0431.</effdocs>
<audience>Taxpayer Services, Code and Edit Tax Examiners</audience>
<effdate>(01-01-2026)</effdate>
<signature>Scott Wallace<br/>Director, Submission Processing<br/>Taxpayer Services </signature>
</mt>
<irm>
<part partno="3">
<parttitle>Submission Processing</parttitle>
<chapter chapno="21">
<chaptertitle>International Returns and Documents Analysis</chaptertitle>
<section id="id340102000" sectno="3"><?Pub _bookmark Command="TOC"?>
<sectiontitle>Individual Income Tax Returns</sectiontitle>
<toc/><?Pub _bookmark Command="1040-PR/SS"?>
<subsection1 id="id340100123"><date>(10-30-2024)</date>
<title>Program Scope and Objectives</title>
<para><emphasis type="b">Purpose</emphasis>: The Document Perfection Operation, Code &amp; Edit unit, prepares paper returns for processing by reviewing and editing the documents with specialized processing codes for use downstream. This Internal Revenue Manual (IRM) provides instructions for coding and editing international individual income tax returns for transcription and validation. <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, must be used for <emphasis type="b">ALL</emphasis> International returns. When specific international processing instructions are not provided in <citation type="IRM">IRM 3.21.3</citation>, tax examiners will use the general processing instructions in <citation type="IRM">IRM 3.11.3</citation>.</para>
<para><emphasis type="b">Audience</emphasis>: Tax examiners in the Taxpayer Services Division (TS), Austin Service Center, Code &amp; Edit Units are the primary users of this IRM.</para>
<para><emphasis type="b">Policy Owner</emphasis>: The Director of Submission Processing is responsible for the policies in this IRM.</para>
<para><emphasis type="b">Program Owner</emphasis>: The Code &amp; Edit/ERS IMF Section of the Return Processing Branch of Submission Processing is responsible for the procedures and all updates related to this IRM.</para>
<para><emphasis type="b">Primary Stakeholders</emphasis>: Submission Processing (SP).</para>
<para><emphasis type="b">Program Goals</emphasis>: To timely review and edit all returns received in Code &amp; Edit (C&amp;E).</para>
<subsection2 id="id340103340"><date>(10-30-2024)</date>
<title>Background</title>
<para>This section of the Internal Revenue Manual (IRM) provides instructions for coding and editing individual income tax returns for transcription and validation. Special codes are used to perform specific functions. Editing is necessary because many returns are incomplete, contain invalid or misplaced entries, or are computed incorrectly.</para>
<para>This IRM contains instructions for processing international returns using the following form types:<bulletlist>
<li><citation type="Form">Form 1040</citation>, U.S. Individual Income Tax Return</li>
<li><citation type="Form">Form 1040 (sp)</citation>, Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales</li>
<li><citation type="Form">Form 1040-SR</citation>, U.S. Tax Return for Seniors</li>
<li><citation type="Form">Form 1040-SR (sp)</citation>, Declaración de Impuestos de los Estados Unidos para Personas de 65 Años de Edad o Más</li>
<li><citation type="Form">Form 1040-A</citation>, U.S. Individual Income Tax Return (TY17 and prior)</li>
<li><citation type="Form">Form 1040-EZ</citation>, Income Tax Return for Single and Joint Filers with No Dependents (TY17 and prior)</li>
<li><citation type="Form">Form 1040-NR</citation>, U.S. Nonresident Alien Income Tax Return</li>
<li><citation type="Form">Form 1040-NR (sp)</citation>, Declaración de Impuestos sobre los Ingresos de Extranjeros No Residentes de los Estados Unidos</li>
<li><citation type="Form">Form 1040-NR-EZ</citation>, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (TY19 and prior)</li>
<li><citation type="Form">Form 1040-SS</citation>, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)</li>
<li>Form 1040-SS (sp), Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)</li>
<li><citation type="Form">Form 1040-PR</citation>, Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) (TY22 and prior)</li>
<li>Supporting forms and schedules for the forms listed above</li>
</bulletlist><note notetype="reminder"><citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, must be used to process returns when specific instructions are not provided in this IRM.</note></para>
</subsection2>
<subsection2 id="id340103341"><date>(01-01-2021)</date>
<title>Authority</title>
<para>Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:<bulletlist>
<li><citation type="IRC">IRC 6201(a)</citation></li>
<li><citation type="IRC">IRC 6213(b)</citation></li>
<li><citation type="IRC">IRC 6402(a)</citation></li>
<li><citation type="IRC">IRC 6511</citation></li>
</bulletlist></para>
<para>Policy Statements for Submission Processing are contained in <citation type="IRM">IRM 1.2.1</citation>, Servicewide Policy Statements.</para>
</subsection2>
<subsection2 id="id340103342"><date>(10-29-2025)</date>
<title>Roles and Responsibilities</title>
<para>The Submission Processing Director is responsible for monitoring operational performance for the Service Center.</para>
<para>The Document Perfection Operations Manager is responsible for monitoring operational performance for the Code and Edit operation.</para>
<para>The Code &amp; Edit Team Managers and Leads are responsible for performance monitoring and ensuring tax technicians have the tools to perform their duties.</para>
<para>The tax technicians are responsible for following the instructions contained in this IRM, including all IRM procedural updates (IPU) posted to the SERP (Servicewide Electronic Research Program) website.</para>
</subsection2>
<subsection2 id="id340103343"><date>(10-29-2025)</date>
<title>Program Control</title>
<index1><text>Annual Review</text></index1>
<para><emphasis type="b">Program Reports</emphasis>: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code &amp; Edit reports.</para>
<para><emphasis type="b">Program Effectiveness</emphasis>: The program goals are measured by the following reviews:<bulletlist>
<li>Embedded Quality Submission Processing (EQSP)</li>
<li>Balanced Measures</li>
<li>Managerial Reviews</li>
</bulletlist></para>
<para><emphasis type="b">Annual Review</emphasis>: The processes included in this manual are reviewed annually to ensure accuracy and promote consistent tax administration.</para>
</subsection2>
<subsection2 id="id340103344"><date>(10-29-2025)</date>
<title>Terms and Acronyms</title>
<para>See <seealso idref="id340103244">Exhibit 3.21.3-20</seealso> for the glossary of frequently used terms.</para>
</subsection2>
<subsection2 id="id340103345"><date>(01-01-2018)</date>
<title>Related Resources</title>
<para>International Job Aid 2513-701, Coding and Editing International Income Tax Returns, was developed as a reference guide for this manual. This manual refers the tax examiner to clarifying information or exhibits in the Job Aid, where appropriate. When conflict between any referenced material and the IRM instructions occurs, <emphasis type="b">the IRM instructions take precedence</emphasis>.</para>
</subsection2>
</subsection1>
<subsection1 id="id340103251"><date>(01-01-2016)</date>
<title>IRM Deviations</title>
<para>IRM deviations must be submitted in writing following instructions from <citation type="IRM">IRM 1.11.2.2</citation>, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.</para>
</subsection1>
<subsection1 id="id340102196"><date>(01-01-2024)</date>
<title>International Returns</title>
<para>International tax returns are identified by the presence of one of the following:<bulletlist>
<li>An address outside the 50 United States and Washington D.C.<note notetype="exception">This does not include APO(Army/Air Post Office)/DPO (Diplomatic Post Office)/FPO (Fleet Post Office) addresses</note></li>
<li>Form 390 (American Samoa), American Samoa Individual Income Tax Return</li>
<li>Form 482.0/Formulario 482 (Puerto Rico), Planilla de Contribución Sobre Ingresos de Individous</li>
<li>Form 1040CM (CNMI), Commonwealth of the Northern Mariana Islands Territorial Individual Income Tax</li>
<li>Form 1040 GUAM, Guam Individual Income Tax Return</li>
<li>Form W-2AS, American Samoa Wage &amp; Tax Statement</li>
<li>Form W-2CM, Wage &amp; Tax Statement</li>
<li>Form W-2GU, Guam Wage &amp; Tax Statement</li>
<li>Form W-2VI, U.S. Virgin Islands Wage&amp; Tax Statement</li>
<li>Form 499R-2/W-2PR, (Puerto Rico Withholding)</li>
<li><citation type="Form">Form 1040-NR</citation>, U.S. Nonresident Alien Income Tax Return</li>
<li><citation type="Form">Form 1040-NR-EZ</citation>, U.S. Income Tax Returns for Certain Nonresident Aliens With No Dependents</li>
<li><citation type="Form">Form 1040-PR</citation>, Declaracion de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Credito Tributario Adicional por Hijos para Residentes <emphasis type="b">Bona Fide</emphasis> de Puerto Rico)</li>
<li><citation type="Form">Form 1040-SS</citation>, U.S. Self-Employment Tax Return</li>
<li>Form 1040-SS (sp), Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)</li>
<li>Form 1042-S, Form SSA-1042S, or Form RRB-1042S</li>
<li><citation type="Form">Form 2555</citation>, Foreign Earned Income</li>
<li><citation type="Form">Form 2555-EZ</citation>, Foreign Earned Income Exclusion</li>
<li><citation type="Form">Form 4563</citation>, Exclusion of Income for Bona Fide Residents of American Samoa</li>
<li><citation type="Form">Form 5074</citation>, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)</li>
<li><citation type="Form">Form 8288-A</citation>, Statement of Withholding on Certain Dispositions by Foreign Persons</li>
<li><citation type="Form">Form 8689</citation>, Allocation of Individual Income Tax to the U.S. Virgin Islands</li>
<li><citation type="Form">Form 8804</citation>, Annual Return for Partnership Withholding Tax (Section 1446)</li>
<li><citation type="Form">Form 8805</citation>, Foreign Partner's Information Statement of Section 1446 Withholding Tax</li>
<li><citation type="Form">Form 8813</citation>, Partnership Withholding Tax Payment Voucher (Section 1446)</li>
<li><citation type="Form">Form 8833</citation>, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)</li>
<li><citation type="Form">Form 8854</citation>, Initial and Annual Expatriation Information Statement</li>
<li><citation type="Form">Form 8898</citation>, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory</li>
<li><citation type="Form">Form 14653</citation>, Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures</li>
<li><citation type="Form">Form 14654</citation>, Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures</li>
<li>Dual-Status (any of the following):<br/>- <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> filed together for the same tax year<note>Do not treat as Dual-Status if <citation type="Form">Form 1040</citation> is filed with 1040-NR Schedule OI attached.</note><br/>- <emphasis type="q">Dual- Status</emphasis> or <emphasis type="q">D/S</emphasis> indicated on the return <br/>- Taxpayer claims part year residence and part year non-residence. <note notetype="caution">Always leave <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> for the same taxpayer together.</note></li>
<li>Nonresident Alien (NRA): Either primary or both taxpayers are Nonresident Aliens <note notetype="exception">Do not treat as a nonresident alien if the primary taxpayer is a Nonresident Alien (NRA) without a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) and the secondary taxpayer has an SSN/ITIN and is reporting income.</note></li>
<li>International Tax Treaty: taxpayer indicating exemption or exclusion of tax and/or income due to an International Tax Treaty<note notetype="exception">Do not treat as international if the taxpayer claims exemption due to an <emphasis type="b">American Indian</emphasis> treaty and no other international condition exists.</note></li>
<li>Treaty Trader</li>
<li>Fulbright Grantee</li>
<li><citation type="IRC">IRC 871</citation>, <citation type="IRC">IRC 893</citation>, <citation type="IRC">IRC 911</citation>, <citation type="IRC">IRC 913</citation>, <citation type="IRC">IRC 931</citation>, <citation type="IRC">IRC 932</citation>, <citation type="IRC">IRC 933</citation>, <citation type="IRC">IRC 934</citation> or <citation type="IRC">IRC 935</citation> is notated anywhere on the return</li>
<li>Notation of <emphasis type="q">Streamlined</emphasis> on the return or other Streamlined certification</li>
<li><emphasis type="q">Relief for Certain Former Citizens</emphasis>, <emphasis type="q">Relief</emphasis>, <emphasis type="q">Expat</emphasis>, <emphasis type="q">FAQ 24</emphasis>, <emphasis type="q">FAQ 25</emphasis>, or something similar is written on return and/or attachments</li>
<li>Copy of Certificate of Loss of Nationality (CLN) is attached</li>
<li>Taxpayer specifically mentions <emphasis type="q">Relief</emphasis>, <emphasis type="q">Former Citizen</emphasis>, <emphasis type="q">Expatriate process</emphasis>, <emphasis type="q">FAQ 24</emphasis>, <emphasis type="q">FAQ 25</emphasis>, or something similar in an attached letter.</li>
</bulletlist><note notetype="caution">If none of the International conditions listed above are present, consider it a domestic return and process it accordingly.</note></para>
<para>If a return has any of the following characteristics and does not have an LB&amp;I stamp indicating LB&amp;I has already reviewed it, route the return to Stop 4301 AUSC:<bulletlist>
<li>"Relief for Certain Former Citizens", "Relief", "Expat", “FAQ 24”, “FAQ 25”, or something similar is written on return and/or attachments.</li>
<li><citation type="Form">Form 8854</citation> is attached.</li>
<li>Copy of Certificate of Loss of Nationality (CLN) is attached.</li>
<li>Taxpayer specifically mentions "Relief", "Former Citizen", "Expatriate process", “FAQ 24”, “FAQ 25”, or something similar in an attached letter.</li>
<li><citation type="Form">Form 8898</citation> is attached.</li>
</bulletlist></para>
<para>Do not treat returns that convert income paid in foreign currency to U.S. currency as international returns unless additional international criteria are present.<note notetype="example"> Canadian dollars converted to U.S. dollars</note></para>
<para>If a numbered return assigned international File Location Code (FLC) 20 or 21 does not meet the definition of an international return, edit Action Code <emphasis type="b"><emphasis type="q">610</emphasis></emphasis> to have a new Document Locator Number (DLN) assigned.</para>
<subsection2 id="id340102180"><date>(10-29-2025)</date>
<title>Form 1042 and Form 1042-S</title>
<para><citation type="Form">Form 1042</citation>, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons and <citation type="Form">Form 1042-S</citation>, Foreign person’s U.S. Source Income Subject to Withholding are used by withholding agents to report tax withheld at the source on certain income paid to foreign persons (nonresident alien individuals, foreign partnerships, foreign corporations or foreign trusts and estates) that is not effectively connected with the conduct of a trade or business in the United States. <citation type="Form">Form 1042-S</citation> is a withholding document that identifies, by type, income that is subject to U.S. tax withholding and that is paid to nonresident aliens by U.S. payers.</para>
<para>See <seealso idref="id340103073">Exhibit 3.21.3-2</seealso>, <citation type="Form">Form 1042-S</citation> Income Codes, to determine where the provided Income Code is to be reported on <citation type="Form">Form 1040-NR</citation>.</para>
<para>If <citation type="Form">Form 1042-S</citation> is attached to <citation type="Form">Form 1040</citation>:<table frame="all" id="id340100536" summary="1042-S Filing Information" width="4.5in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="24*"/>
<colspec colname="COLSPEC0" colwidth="39*"/>
<colspec colname="col2" colwidth="37*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Refund return and the only income is from the <citation type="Form">Form 1042-S</citation></entry>
<entry>Both are true:<bulletlist>
<li>Taxpayer does <emphasis type="b">not</emphasis> state they are a U.S. resident alien, and</li>
<li>Taxpayer does <emphasis type="b">not</emphasis> provide a copy of their resident alien card.</li>
</bulletlist></entry>
<entry><emphasis type="b">Correspond</emphasis> for the filer's U.S. status using <citation type="Form">Form 9143</citation>, box 22.</entry>
</row>
<row>
<entry>Refund return and the only income is from the <citation type="Form">Form 1042-S</citation></entry>
<entry>Either is true:<bulletlist>
<li>Taxpayer states they are a U.S. resident alien, or</li>
<li>Taxpayer does provide a copy of their resident alien card.</li>
</bulletlist></entry>
<entry><steplist>
<li>Delete <citation type="Form">Form 1042-S</citation> withholding from line 25d.</li>
<li>Edit <citation type="Form">Form 1042-S</citation> withholding to the dotted portion of line 33.</li>
</steplist></entry>
</row>
<row>
<entry>Worldwide income (i.e., foreign and U.S. source income) is reported <emphasis type="b">or</emphasis> the return is other than a refund</entry>
<entry/>
<entry><steplist>
<li>Delete <citation type="Form">Form 1042-S</citation> withholding from line 25d.</li>
<li>Edit <citation type="Form">Form 1042-S</citation> withholding to the dotted portion of line 33.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If Form 1042-S is attached to Form 1040-NR and both of he following apply, edit the income to the appropriate line<bulletlist>
<li>Income has not been reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC, and</li>
<li>Income should be reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC<note>Use <seealso idref="id340103073">Exhibit 3.21.3-2</seealso>, Form 1042-S Income Codes, to determine if and where income should be reported.</note><note>If the income can be reported on either <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, page 1, <emphasis type="b">AND</emphasis> Schedule NEC, Schedule NEC will take priority</note></li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340102111"><date>(01-01-2023)</date>
<title>International Filers Overview</title>
<para>Individuals may be expected to file international returns for a variety of conditions. More than one condition may be met by a single taxpayer. Generally:<bulletlist>
<li>Taxpayers who are treated as resident aliens file <citation type="Form">Form 1040</citation>.</li>
<li>Taxpayers who are treated as nonresident aliens file <citation type="Form">Form 1040-NR</citation>.<note>Special filing requirements often apply to U.S. territories.</note></li>
</bulletlist></para>
<para><emphasis type="b">U.S. citizens living/traveling outside of the United States</emphasis>: They are generally required to file U.S. income tax returns on which they must report their worldwide income (income from all sources and foreign and U.S. income).</para>
<para><emphasis type="b">Resident Alien</emphasis>: A foreign individual who meets either the green card test or the substantial presence test for the calendar year.</para>
<para><emphasis type="b">Nonresident Alien</emphasis>: A foreign individual who does <emphasis type="b">not</emphasis> meet either the green card test or the substantial presence test for the calendar year, unless:<alphalist>
<li>They choose to be treated as a resident alien for part of the calendar year by making the First-Year Choice (see <seealso idref="id340104542">IRM 3.21.3.3.2 (12)</seealso>, or</li>
<li>They are a nonresident married to a U.S. citizen or resident alien. They and their spouse may be able to make a joint election under <citation type="IRC">IRC 6013(g) or (h)</citation> to treat the individual as a resident alien for the entire calendar year. See <seealso idref="id340104542">IRM 3.21.3.3.2 (12)</seealso> and <seealso idref="id340104543">IRM 3.21.3.3.2 (13)</seealso> below.</li>
</alphalist></para>
<para><emphasis type="b">Green Card Test</emphasis>: The individual is a resident alien once they are issued a Permanent Resident Card, also known as a <emphasis type="b">green card</emphasis> as a lawful permanent resident of the U.S. Lawful permanent residency continues unless revoked or determined to be abandoned. A lawful permanent resident may be treated as a nonresident alien for U.S. income tax purposes if they are both a U.S. resident alien and a resident of a foreign country under its laws. In this situation, the taxpayer would claim treatment as a resident of the foreign country under the tie-breaker rules of an income tax treaty.</para>
<para><emphasis type="b">Substantial Presence Test</emphasis>: The individual is treated as a resident alien for the calendar year if they are physically present for at least:<alphalist>
<li>31 days during the current calendar year; <emphasis type="b">and</emphasis></li>
<li>183 days during the 3 - year period that includes the current calendar year and 2 calendar years immediately before that, counting:<br/> 1) All the days of physical presence in the calendar year, <br/> 2) 1/3 of days of physical presence in the first year prior to the current calendar year, and <br/> 3) 1/6 of the number of days of physical presence in the second year prior to the current calendar year.</li>
</alphalist></para>
<para><emphasis type="b">Exceptions to the Substantial Presence Test</emphasis>: The following days of presence in the United States do not count for the substantial presence test:<bulletlist>
<li>Days commuting to work in the United States from a residence in Canada or Mexico if they <emphasis type="q">commute regularly.</emphasis> They <emphasis type="q">commute regularly</emphasis> if they commute to work in the United States on more than 75% of the workdays during a working period in the current year.</li>
<li>Days in the United States for less than 24 hours when in transit between two places outside the United States.</li>
<li>Days in the United States as a crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a U.S. territory.<note>This exception doesn't apply if otherwise engaged in any trade or business in the United States on those days.</note></li>
<li>Days they intended to leave, but couldn't leave the United States because of a medical condition or medical problem that arose while in the United States. Whether they intended to leave the United States on a particular day is determined based on all the facts and circumstances.<note>See <seealso idref="id340103007">IRM 3.21.3.42.5</seealso>, Determining Bona Fide Residence and Physical Presence Dates for information on determining physical presence.</note></li>
<li>Days the individual is an <emphasis type="q">exempt individual.</emphasis></li>
</bulletlist></para>
<para><emphasis type="b">Exempt Individuals for the Substantial Presence Test</emphasis>: An individual is an <emphasis type="q">exempt individual</emphasis> if any of the following are true:<bulletlist>
<li>An individual is temporarily present in the United States as a foreign government-related individual under an <emphasis type="b">A or G visa</emphasis>.<note notetype="exception">Excludes household staff of a foreign government-related individual present in the United States under an <emphasis type="b">A-3 or G-5 visa</emphasis>.</note></li>
<li>A teacher or trainee temporarily present in the United States under a <emphasis type="b">J or Q visa</emphasis>. See <seealso idref="id340104584">IRM 3.21.3.3.2 (9)</seealso> and <seealso idref="id340104585">IRM 3.21.3.3.2 (10)</seealso> for additional information.</li>
<li>A professional athlete temporarily present in the United States to compete in a charitable sports event.</li>
</bulletlist></para>
<para id="id340104584">An individual is <emphasis type="b">not</emphasis> an exempt individual as a teacher or trainee if they were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years, unless all are true:<bulletlist>
<li>The individual was exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years</li>
<li>A foreign employer paid all compensation during the current year</li>
<li>They were present in the United States as a teacher or trainee in any of the prior 6 years</li>
<li>A foreign employer paid all compensation during each of the preceding 6 years the individual was present in the United States as a teacher or trainee.</li>
</bulletlist></para>
<para id="id340104585">A student temporarily present in the United States under an <emphasis type="b">F, J, M, or Q visa</emphasis> is <emphasis type="b">not</emphasis> an exempt individual as a student in the current year if they have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless both are true:<bulletlist>
<li>The individual establishes that they do not intend to reside permanently in the United States.</li>
<li>They substantially complied with the requirements of their visa.</li>
</bulletlist></para>
<para><emphasis type="b">Closer Connection Exception</emphasis>: Individuals who meet the substantial presence test may still be treated as nonresident aliens if <emphasis type="b">all</emphasis> of the following are true:<alphalist>
<li>They are present in the United States for fewer than 183 days during the current calendar year</li>
<li>They maintain a tax home in a foreign country during the year</li>
<li>They have a closer connection to that country than to the United States</li>
<li>They timely file <citation type="Form">Form 8840</citation>, Closer Connection Exception Statement for Aliens, claiming to have a closer connection to a foreign country or countries.<note>An individual may not claim a closer connection to a foreign country if they have applied for status as a lawful permanent resident of the United States or have an application pending for adjustment of status. Some tax treaties provide special rules for determining residency.</note></li>
</alphalist></para>
<para id="id340104542"><emphasis type="b">First-Year Choice</emphasis>: A foreign individual who does not meet the green card test or the substantial presence test may be treated as a resident alien for part of a calendar year by making the First-Year Choice.</para>
<para id="id340104543"><emphasis type="b">Married to a U.S. citizen or resident alien</emphasis>: A foreign individual who does not meet the green card test or substantial presence test may be able to choose to be treated as a resident alien if the individual is a nonresident alien married to a U.S. citizen or resident alien, the individual and their spouse may be able to make a joint election under <citation type="IRC">IRC 6013(g) or (h)</citation>.</para>
<para><emphasis type="b">Individuals from a U.S. Territory</emphasis>:<alphalist>
<li>American Samoa, see <seealso idref="id340103325">IRM 3.21.3.76</seealso>.</li>
<li>Guam, see <seealso idref="id340103326">IRM 3.21.3.77</seealso>.</li>
<li>Commonwealth of Northern Mariana Islands, see <seealso idref="id340102250">IRM 3.21.3.78</seealso>.</li>
<li>U.S. Virgin Islands, see <seealso idref="id340103328">IRM 3.21.3.79</seealso>.</li>
<li>Puerto Rico, see <seealso idref="id340102252">IRM 3.21.3.80</seealso>.</li>
</alphalist></para>
<para><emphasis type="b">Effectively Connected Income</emphasis>: Nonresident aliens are taxed on both:<alphalist>
<li>U.S. source income if the U.S. tax due has not been fully withheld</li>
<li>Income effectively connected with a U.S. trade or business.</li>
</alphalist></para>
<para><emphasis type="b">Tax Treaties</emphasis>: The U.S. has income tax treaties with a number of countries. Under these treaties, nonresident aliens who are residents of the foreign country may be taxed at a reduced rate or exempt from U.S. income taxes on certain types of income from sources in the United States. An individual is a resident of a foreign country under an income tax treaty if they are treated as a resident under the domestic laws of that country for income tax purposes. Some treaties include requirements beyond citizenship to establish residency for treaty purposes, such as physical presence within the purported residence country. See <seealso idref="id340102268">IRM 3.21.3.83.7</seealso> for more information about tax treaties.</para>
<para><emphasis type="b">Dual-Status Taxpayers</emphasis>: An individual who is both a resident alien and nonresident alien in the United States within the same tax year. This usually occurs in the year the taxpayer arrived in or departed from the United States. The taxpayer will submit both <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> with <emphasis type="b">Dual-Status Return</emphasis> written across the top of the return for the tax year. The form filed as the return is based on the taxpayer's residence on the last day of the year. <alphalist>
<li>If the individual is a resident of the U.S. on the last day of the tax year, they will file <citation type="Form">Form 1040</citation> with a statement attached (such as a <citation type="Form">Form 1040-NR</citation>) for the portion of the year that they were a nonresident alien.</li>
<li>If the individual is <emphasis type="b">not</emphasis> a resident of the U.S. on the last day of the tax year, they will file <citation type="Form">Form 1040-NR</citation> with a statement attached (such as a <citation type="Form">Form 1040</citation>) for the portion of the year they were a resident alien.</li>
</alphalist></para>
<para><emphasis type="b">U.S. Citizens and U.S. Resident Aliens Living Abroad Who Qualify for the <citation type="IRC">IRC 911</citation> Foreign Earned Income Exclusion</emphasis>: A taxpayer who meets the specific requirements of <citation type="IRC">IRC 911(b)(2)(D)</citation> may claim an exclusion of foreign earned income up to the maximum allowed for the tax year and <emphasis type="b">either</emphasis> the housing exclusion <emphasis type="b">or</emphasis> the housing deduction if the taxpayer has a tax home in a foreign country or countries <emphasis type="b">and</emphasis> the taxpayer is one or more of the following:<alphalist>
<li>A U.S. citizen who has been a bona fide resident of a foreign country or countries for an uninterrupted period (regardless of physical presence) that includes an entire taxable year</li>
<li>A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty with an applicable nondiscrimination clause, <emphasis type="b">and</emphasis> who is a bona fide resident of a foreign country for an uninterrupted period that includes an entire year</li>
<li>A U.S. resident alien who has been physically present in a foreign country or countries for 330 days during a period of 12 consecutive months</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102112"><date>(01-01-2021)</date>
<title>Visas Overview</title>
<para>A U.S. visa allows a foreigner to live permanently in the United States (immigrant visa) or travel to the United States on a temporary basis for specific purposes and periods of time (non immigrant visa). See <seealso idref="id340101594">Exhibit 3.21.3-8</seealso> for a list of non immigrant visa types.</para>
<para>Most, but not all, non immigrant visa holders are taxed as nonresident aliens.<alphalist>
<li>A nonresident alien is taxed on all United States source income and on all income that is effectively connected with the conduct of a trade or business in the United States. Unlike U.S. citizens, nonresident aliens are not taxed on non-effectively connected foreign source income.</li>
<li>Resident aliens are generally taxed on worldwide income (income from all sources and includes foreign and U.S. income), like U.S. citizens.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102181"><date>(10-29-2025)</date>
<title>U.S. Income Reporting Requirements Overview</title>
<para><emphasis type="b">United States citizens and resident aliens</emphasis>: They are generally required to file <citation type="Form">Form 1040</citation> and must report 100% of their worldwide income (income from all sources and includes foreign and U.S. income). Worldwide income is income from <emphasis type="b">ALL</emphasis> sources, including foreign and U.S. income reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a and Schedule 1, lines 1 through 9. For information on identifying resident aliens, see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso>, International Filers Overview.</para>
<para><emphasis type="b">Nonresident Aliens</emphasis>: They are generally required to file <citation type="Form">Form 1040-NR</citation> to report only:<bulletlist>
<li>U.S. source income, if the amount of tax withheld didn't satisfy the tax due</li>
<li>Income effectively connected with a U.S. trade or business</li>
</bulletlist></para>
<para>A nonresident alien not otherwise engaged in a U.S. trade or business is not required to report U.S. source income that was withheld properly at the source or any foreign source income that is not effectively connected with a U.S. trade or business, but may file to claim a refund for overpaid taxes. Generally, income received from U.S. payers constitutes U.S. source income. Income received from foreign payers may also constitute U.S. source income in certain circumstances, such as income received for services performed in the U.S. or income received for the use of intangibles in the U.S. <note notetype="exception">U.S. tax laws exempt nonresident aliens from U.S. taxation on interest earned on certain deposits, which are <emphasis type="b">not effectively connected</emphasis> with a trade or business.</note></para>
<para>U.S. source income is reported on <citation type="Form">Form 1042-S</citation>, <citation type="Form">Form W-2</citation>, Form SSA 1042-S, Form RRB 1042-S, Form 1099 series, <citation type="Form">Form 8805</citation>, <citation type="Form">Form 8288-A</citation>, or a statement of income.</para>
<para>U.S. source income which is <emphasis type="b">not effectively connected</emphasis> with a U.S. trade or business is generally taxed at 30% unless a tax treaty exists between the U.S. and the taxpayer's foreign country of residence that either reduces the rate or exempts the income.</para>
<para>When Scholarship/Fellowship grant income is paid to a nonresident alien from a country that does not have a tax treaty with the United States:<bulletlist>
<li>It is <emphasis type="b">not</emphasis> exempted.</li>
<li>It is reported on <citation type="Form">Form 1042-S</citation> and attached to the return, if paid by a U.S. payor.</li>
<li>It must be reported on Schedule 1, line 8r.</li>
<li>If the individual is a <emphasis type="q">degree candidate,</emphasis> amounts paid to a qualified educational institution for tuition and education related expenses (such as fees, books, supplies, and equipment) may be omitted from Schedule 1, line 8r, so that only part of the scholarship is reported.</li>
<li>If the individual is not a <emphasis type="q">degree candidate,</emphasis> the full amount of the scholarship or fellowship is generally taxable.</li>
</bulletlist></para>
<para>When Scholarship/Fellowship grant income is paid to a resident alien (because of the substantial presence test) or nonresident alien:<bulletlist>
<li>It may be fully or partly excluded under a tax treaty.</li>
<li>It is reported on <citation type="Form">Form 1042-S</citation> and attached to the return, if paid by a U.S. payor.</li>
<li>It must be reported on Schedule 1, line 8r, if taxable, or on <citation type="Form">Form 1040-NR</citation>, line 1k, if exempt by treaty.</li>
<li>Schedule OI, Question <emphasis type="q">L,</emphasis> must be answered.</li>
<li>The validity of the tax treaty benefit claimed must be verified.</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340102097"><date>(10-29-2025)</date>
<title>Form 1040 with Schedule 1 and Form 2555 or Form 2555-EZ Attached</title>
<para>For processing instructions, see <seealso idref="id340102228">IRM 3.21.3.42</seealso>.</para>
<para><citation type="Form">Form 2555</citation> is valid for all tax years. <citation type="Form">Form 2555-EZ</citation> is valid for TY18 and prior.</para>
<para><citation type="Form">Form 2555</citation> must be attached if any of the following indicators are on <citation type="Form">Form 1040</citation> or Schedule 1:<bulletlist>
<li><citation type="IRC">IRC 911</citation> exclusion</li>
<li>Notation of <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation></li>
<li>Foreign Housing Exclusion on Schedule 1, line 8d</li>
<li>Foreign Earned Income Exclusion on Schedule 1, line 8d</li>
<li>Foreign Housing Deduction on Schedule 1, line 24j</li>
</bulletlist></para>
<para>A taxpayer with foreign earned income is entitled to claim the following on <citation type="Form">Form 2555</citation>:<bulletlist>
<li>Foreign Earned Income Exclusion (Part VII and VIII), and/or</li>
<li>Housing Deduction, if housing is paid for with earnings from self-employment (Parts VI and IX), or</li>
<li>Housing Exclusion, if housing is paid for with employer-provided amounts, such as wages, housing allowance, etc.(Parts VI and VIII).</li>
</bulletlist></para>
<para>A U.S. citizen or U.S. resident alien living and working in a foreign country may use <citation type="Form">Form 2555</citation> to:<alphalist>
<li>Exclude a limited amount of their foreign earned income. For TY 2025, this amount is $130,000. See <seealso idref="id340104885">IRM 3.21.3.86.11 (1)</seealso> for prior year amounts.</li>
<li>Claim a housing exclusion or deduction.</li>
</alphalist></para>
<para>For TY18 and prior, a U.S. citizen or U.S. resident alien living and working in a foreign country may use <citation type="Form">Form 2555-EZ</citation> if:<alphalist>
<li>They have earned wages/salaries in a foreign country below the maximum allowable for the year. See <seealso idref="id340104886">IRM 3.21.3.86.12.1 (1)</seealso> for prior year amounts.</li>
<li>They did not have any income from self-employment.</li>
<li>They did not have any business or moving expenses for the year.</li>
<li>They are not claiming the housing exclusion or deduction.</li>
<li>They are filing a calendar-year return that covers a 12 month period.</li>
</alphalist></para>
<para>Foreign earned income is any income earned for personal services performed in a foreign country or countries. For this purpose, a foreign country is any territory under the sovereignty of a government other than the United States.<note><emphasis type="b">It does not include U.S. territories.</emphasis></note></para>
<para>Unearned income (such as taxable interest, dividends, capital gains (including capital gain distributions), rents, royalties, pension and annuity income, unemployment compensation, alimony, the taxable part of social security and pension payments) may <emphasis type="b">not</emphasis> be excluded on <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>. To avoid double taxation, foreign taxes paid on the unearned foreign income can be:<alphalist>
<li>Claimed as a credit on <citation type="Form">Form 1116</citation>, or</li>
<li>Reported as a deduction on Schedule A, line 6.</li>
</alphalist></para>
<para>U.S. citizens and resident aliens living and working outside the United States are generally required to file a U.S. income tax return to report worldwide income (income form all sources and includes foreign and U.S. income).</para>
<para>In general, to qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction under <citation type="IRC">IRC 911</citation>, taxpayers must be:<alphalist>
<li>A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes both an entire tax year and part of the year of the return.</li>
<li>A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes both an entire tax year and a part of the year of the return, or</li>
<li>A U.S. citizen or resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months that includes part of the year of the return.</li>
</alphalist><note>Due to additional taxpayer requirements, taxpayers may also reference the tax home test, or indicate that the exclusion was prorated based on the qualifying period.</note></para>
<para>Wages paid by the U.S. government to its employees are not foreign earned income, and an individual cannot claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on those wages.</para>
</subsection2>
<subsection2 id="id340102098"><date>(10-30-2024)</date>
<title>U.S. Territories - General Information</title>
<para>The following are the five key U.S. Territories: <alphalist>
<li>American Samoa (AS)</li>
<li>Commonwealth of Northern Mariana Islands (CNMI)</li>
<li>Guam (GU)</li>
<li>Puerto Rico (PR)</li>
<li>United States Virgin Islands (USVI)</li>
</alphalist></para>
<para>Special tax rules apply to bona fide residents of these five key territories. The taxpayer must be a United States citizen or resident alien <emphasis type="b">and</emphasis> a bona fide resident of one of AS, CNMI, GU, PR, or the USVI. A bona fide resident of one of these territories is an individual taxpayer who:<bulletlist>
<li>Does not have a tax home outside the relevant territory.</li>
<li>Does not have a closer connection to the United States or to a foreign country.</li>
<li>Meets the presence test. To satisfy the presence test for the entire year, the taxpayer must meet <emphasis type="b">ONE</emphasis> of the conditions in the table below.</li>
</bulletlist><table frame="all" id="id340101409" summary="Bona Fide Residence Presence Test for U.S. Possessions" width="4.5in">
<tgroup cols="1" colsep="1" rowsep="1">
<colspec colname="col1" colwidth="100*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">Bona Fide Residence Presence Test for United States Territories</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Present in the relevant territory for <emphasis type="b">at least 183 days</emphasis> during the tax year.</entry>
</row>
<row>
<entry>Present in the relevant territory for <emphasis type="b">at least 549 days</emphasis> during the three-year period consisting of the current taxable year and the preceding two tax years, provided the taxpayer was also present in the territory for at least 60 days during each tax year of the three-year period.</entry>
</row>
<row>
<entry>Present in the United States for <emphasis type="b">no more than 90 days</emphasis> during the tax year.</entry>
</row>
<row>
<entry>Earned income (pay for personal services performed, such as wages, salaries or professional fees) from the United States of no more than $3,000.00 <emphasis type="b">and</emphasis> was present for more days in the territory than the U.S. during the tax year. </entry>
</row>
<row>
<entry>No significant connection to the U.S. during the tax year. Significant connections include a permanent home, voter registration, or spouse/minor child in the United States. </entry>
</row>
</tbody>
</tgroup>
</table><note>It is often difficult to determine bona fide residency based on the test above. Therefore, <emphasis type="b">for purpose of processing income tax returns</emphasis>, if the only address on the return or attachments (including Form W-2 type statements) is that of a territory, treat as an indication that the taxpayer is a bona fide resident of that territory.</note></para>
<para>Taxpayers who reside in any U.S. territory are generally <emphasis type="b">not</emphasis> entitled to claim Earned Income Credit (EIC). See <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.</para>
<para><emphasis type="b">U.S. Service Members / Military Personnel</emphasis>: A service member's <emphasis type="q">state of legal residence</emphasis> generally determines their residency for tax purposes. For non-tax purposes, U.S. service members have two types of <emphasis type="q">residency</emphasis> <emphasis type="q">home of record</emphasis> and <emphasis type="q">state of legal residence.</emphasis><bulletlist>
<li>A service member's <emphasis type="q">home of record</emphasis> is the state where they joined the military and it is used to determine certain military benefits (for example, travel allowance back to the state when leaving the military).</li>
<li>A service member's <emphasis type="q">state of legal residence</emphasis> is their permanent home, the state where they intend to live after leaving the military. All service members declare their state of legal residence with the Department of Defense or equivalent.</li>
</bulletlist><note>If an active-duty member of the U.S. Armed Forces state of legal residence is American Samoa or Puerto Rico, their military income is sourced to that territory. They will follow the tax rules for U.S. Government employee wages, regardless of where they were stationed.</note></para>
<para>Under the Service members Civil Relief Act of 2003 (SCRA), if a service member qualifies as a bona fide resident of a U.S. Territory in an earlier tax year, their absence from that territory during the current tax year in compliance with military orders will not affect their status as a bona fide resident. Similarly, being in a territory solely in compliance with military orders will not qualify a service member for bona fide residency status in that territory.</para>
<para><emphasis type="b">Service Members Civilian Spouses / Military Spouses</emphasis>: In accordance with Military Spouses Residency Relief Act of 2009 (MSRRA), civilian spouses of active duty U.S. Service Members can choose to keep their prior residence or domicile for tax purposes. Under the MSRRA, if civilian spouses qualify as bona fide residents of a U.S. territory in an earlier tax year, their absence from that territory during the current year when accompanying the service member spouse who is relocating under military orders will not affect the civilian spouse's status as a bona fide resident. Similarly, being in a territory solely to accompany the service member in compliance with military orders will not qualify the civilian spouse for bona fide resident status in that territory. For additional guidance on when and how MSRRA applies to civilian spouses who are working in or claiming tax residency in a U.S. territory, see Notice 2010-30, Notice 2011-16 and Notice 2012-41.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102182"><date>(01-14-2025)</date>
<title>Control of International Returns</title>
<para>Unnumbered returns are batched according to the type of return. The type of return determines the File Location Code (FLC) where like returns are batched together for processing under a certain program code.</para>
<para><emphasis type="b">International Returns will be assigned the following FLCs</emphasis>:<alphalist>
<li>FLC 20 will be assigned to any <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-SR</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), or <citation type="Form">Form 1040-EZ</citation> (TY17 and prior) with any International criteria other than U.S. territories, including <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> (TY19 and prior).</li>
<li>FLC 21 will be assigned to any <citation type="Form">Form 1040-PR</citation> (TY22 and prior) or <citation type="Form">Form 1040-SS</citation> or Form 1040-SS (sp).</li>
<li>FLC 21 will be assigned to any <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-SR</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), or <citation type="Form">Form 1040-EZ</citation> (TY17 and prior) with any U.S. territory criteria as follows:</li>
</alphalist><bulletlist>
<li>Territory address in the caption area</li>
<li><citation type="IRC">IRC 931</citation></li>
<li><citation type="IRC">IRC 932</citation></li>
<li><citation type="IRC">IRC 933</citation></li>
<li><citation type="IRC">IRC 934</citation></li>
<li><citation type="IRC">IRC 935</citation></li>
<li>Form W-2AS, Form W-2GU, Form W-2VI, Form W-2CM, 499R-2/W-2PR</li>
<li><citation type="Form">Form 4563</citation></li>
<li><citation type="Form">Form 5074</citation></li>
<li><citation type="Form">Form 8689</citation></li>
<li><citation type="Form">Form 8898</citation></li>
<note notetype="exception"> All returns that have a <emphasis type="b">valid</emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) <emphasis type="b">must be blocked under FLC 20.</emphasis></note>
</bulletlist></para>
<para>The following table contains the international programs worked in Code &amp; Edit (C&amp;E):<table frame="all" id="id340102826" summary="Program code and description" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="23*"/>
<colspec colname="col2" colwidth="77*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Program</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Description</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>46110</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) OTFP Current Year</entry>
</row>
<row>
<entry>46112</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) Prior Year</entry>
</row>
<row>
<entry>46114</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) Non Refund Current Year</entry>
</row>
<row>
<entry>46115</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) - Dual-Status</entry>
</row>
<row>
<entry>46116</entry>
<entry><citation type="Form">Form 1040</citation> Conversions</entry>
</row>
<row>
<entry>46117</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) - Streamlined Filing Compliance Procedures</entry>
</row>
<row>
<entry>46120</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Effectively Connected) Current Year</entry>
</row>
<row>
<entry>46123</entry>
<entry><citation type="Form">Form 1040-SS</citation>/Form 1040-SS (sp)- RIVO</entry>
</row>
<row>
<entry>46124</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Effectively Connected) Prior Year</entry>
</row>
<row>
<entry>46127</entry>
<entry>Form 1040-SS (sp)/<citation type="Form">Form 1040-PR</citation> OTFP Current and Prior Year</entry>
</row>
<row>
<entry>46128</entry>
<entry><citation type="Form">Form 1040-SS</citation> OTFP Current and Prior Year</entry>
</row>
<row>
<entry>46129</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Effectively Connected) - Dual-Status</entry>
</row>
<row>
<entry>46140</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Non-Effectively Connected) Current Year</entry>
</row>
<row>
<entry>46142</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Non-Effectively Connected) Prior Year</entry>
</row>
<row>
<entry>46145</entry>
<entry><citation type="Form">Form 1040-NR</citation> (Non-Effectively Connected) - Dual-Status</entry>
</row>
<row>
<entry>46160</entry>
<entry><citation type="Form">Form 1040-NR</citation> (sp) (Effectively Connected) Current Year</entry>
</row>
<row>
<entry>46162</entry>
<entry><citation type="Form">Form 1040-NR</citation> (sp) (Effectively Connected) Prior Year</entry>
</row>
<row>
<entry>46170</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) ITIN Current Year</entry>
</row>
<row>
<entry>46172</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) ITIN Prior Year</entry>
</row>
<row>
<entry>46175</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) ITIN - RIVO Current Year</entry>
</row>
<row>
<entry>46180</entry>
<entry><citation type="Form">Form 1040-NR</citation> (sp) (Non-Effectively Connected) Current Year</entry>
</row>
<row>
<entry>46182</entry>
<entry><citation type="Form">Form 1040-NR</citation> (sp) (Non-Effectively Connected) Prior Year</entry>
</row>
<row>
<entry>46185</entry>
<entry><citation type="Form">Form 1040-NR</citation> (sp) (Non-Effectively Connected) - Dual-Status</entry>
</row>
<row>
<entry>46220</entry>
<entry><citation type="Form">Form 1040</citation> (<citation type="Form">Form 1040-SR</citation>) Full Paid Current Year</entry>
</row>
<row>
<entry>46227</entry>
<entry>Form 1040-SS (sp) Full Paid Current Year</entry>
</row>
<row>
<entry>46228</entry>
<entry><citation type="Form">Form 1040-SS</citation> Full Paid Current Year</entry>
</row>
<row>
<entry>46810</entry>
<entry><citation type="Form">Form 1040 (sp)</citation> (<citation type="Form">Form 1040-SR (sp)</citation>) OTFP Current Year</entry>
</row>
<row>
<entry>46812</entry>
<entry><citation type="Form">Form 1040 (sp)</citation> (<citation type="Form">Form 1040-SR (sp)</citation>) OTFP Prior Year</entry>
</row>
<row>
<entry>46870</entry>
<entry><citation type="Form">Form 1040 (sp)</citation> (<citation type="Form">Form 1040-SR (sp)</citation>) ITIN Current Year</entry>
</row>
<row>
<entry>46872</entry>
<entry><citation type="Form">Form 1040 (sp)</citation> (<citation type="Form">Form 1040-SR (sp)</citation>) ITIN Prior Year</entry>
</row>
<row>
<entry>46910</entry>
<entry><citation type="Form">Form 1040 (sp)</citation> (<citation type="Form">Form 1040-SR (sp)</citation>) Full Paid</entry>
</row>
</tbody>
</tgroup>
</table></para>
<subsection2 id="id340102183"><date>(03-20-2023)</date>
<title>Misblocked International Returns</title>
<para>All returns in a batch of work must belong in the international program in which they are batched. A misblocked return is a return found in a batch of work of a program in which it does not belong.</para>
<para>For unnumbered misblocked returns, remove for rebatching. This includes when an unnumbered return is found in a numbered batch.<note>Rebatch returns that are batched under the wrong FLC.</note></para>
<para>For numbered misblocked returns, do not remove from a batch. Edit Action Code <emphasis type="b"><emphasis type="q">610</emphasis></emphasis>, and attach <citation type="Form">Form 4227</citation> indicating the action needed.<note>A return with a valid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> must be blocked under File Location Code (FLC) 20.</note></para>
</subsection2>
<subsection2 id="id340102184"><date>(10-30-2024)</date>
<title>Uncomputed Returns</title>
<para>An <emphasis type="b">uncomputed return</emphasis> is one filed by a taxpayer who expects the IRS to compute their tax. <emphasis type="b">Do not confuse an uncomputed return with a return where the taxpayer has computed no tax due.</emphasis></para>
<para>An uncomputed return can be identified when:<alphalist>
<li><citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-SR</citation>, or <citation type="Form">Form 1040-NR</citation> has no entries on Lines 16, 17, 18, 22, 24, 34, 35a, 36, and 37.</li>
<li><citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation> has no entries on lines 7, 13, 14a, 15, and 16.</li>
</alphalist></para>
</subsection2>
</subsection1>
<subsection1 id="id340102954"><date>(01-04-2021)</date>
<title>General Instructions for All International Forms</title>
<para>The general instructions for all International returns are provided here. The general instructions in this section include:<bulletlist>
<li>Stamping Tax Examiner (TE) numbers</li>
<li>Action Trails</li>
<li>Attachments</li>
<li>Detached Documents</li>
</bulletlist></para>
<para>Use <citation type="Form">Form 1040</citation> instructions when processing <citation type="Form">Form 1040-SR</citation>, 1040(SP), and 1040-SR(SP).</para>
<para><citation type="Form">Form 1040-A</citation> and <citation type="Form">Form 1040-EZ</citation> are historical and must be converted to <citation type="Form">Form 1040</citation>.</para>
<para><citation type="Form">Form 1040-NR-EZ</citation> is valid for TY19 and prior only. Convert all <citation type="Form">Form 1040-NR-EZ</citation> to <citation type="Form">Form 1040-NR</citation>.</para>
<para><citation type="Form">Form 1040</citation>, Schedules 4, 5, and 6 are valid for TY18 only.</para>
<subsection2 id="id340102828"><date>(01-01-2018)</date>
<title>Stamping Tax Examiner (TE) Numbers</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.3.1</citation>, Stamping Tax Examiner (TE) Numbers.</para>
</subsection2>
<subsection2 id="id340102829"><date>(01-01-2020)</date>
<title>Action Trail</title>
<para>For all international returns, see <citation type="IRM">IRM 3.11.3.3.5</citation>, Action Trail and Job Aid 2513-701 for complete instructions.</para>
</subsection2>
<subsection2 id="id340102830"><date>(01-01-2018)</date>
<title>Attachments to Returns</title>
<para>Examine all attachments to the return.<emphasis type="b"> Leave the attachments with the return unless specifically instructed otherwise.</emphasis> Refer to the Attachment Guide in <seealso idref="id340102660">Exhibit 3.21.3-1</seealso> for specific attachment-by-attachment instructions. Research either an attachment <emphasis type="b">or</emphasis> a notation on the return, as appropriate.<note>If an attachment is not found in <seealso idref="id340102660">Exhibit 3.21.3-1,</seealso> refer to Exhibit 3.11.3-1, Attachment Guide</note>.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.3.6</citation>, Attachments to Return.</para>
</subsection2>
<subsection2 id="id340102831"><date>(10-29-2025)</date>
<title>Detached Documents</title>
<para><emphasis type="b">Always</emphasis> leave an <emphasis type="b">Action Trail</emphasis> on the return when an attachment is removed. <note notetype="example">When a form or letter is detached from a return, notations such as <emphasis type="q">Det F1040-X</emphasis> or <emphasis type="q">Det TP correspondence</emphasis> must be made on the tax return.</note></para>
<para>An Action Trail must also be written on the detached document (unless it is an original document).</para>
<para>The following must always be edited on all detached items:<bulletlist>
<li>Tax period of the return in <emphasis type="q">YYMM</emphasis> format</li>
<li>Form from which detached</li>
</bulletlist></para>
<para>All of the following must be present or edited on all detached items:<bulletlist>
<li>Received Date of the return</li>
<li>Taxpayer Name(s)</li>
<li>Primary/Secondary taxpayer’s identification number(s)</li>
<li>Taxpayer’s address</li>
</bulletlist></para>
</subsection2>
</subsection1>
<subsection1 id="id340102955"><date>(03-04-2022)</date>
<title>International Correspondence Procedures</title>
<para>Correspondence is necessary when a return cannot be processed because it is incomplete or illegible. To determine all correspondence issues, you must use both <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns and <citation type="IRM">IRM 3.21.3</citation> and follow line-by-line instructions.</para>
<para>When the first correspondence condition is identified, correspond for <emphasis type="b">all</emphasis> missing required forms, schedules, and/or withholding documentation, regardless of correspondence tolerances identified in the line-by-line instructions.<note notetype="exception">Only correspond for <citation type="Form">Form 1116</citation>, <citation type="Form">Form 8283</citation>, Schedule 8812, and Schedule EIC when the tolerance in line-by-line IRM instructions is met.</note></para>
<para><emphasis type="b">Do Not Correspond With A Taxpayer More Than One Time.</emphasis><note notetype="exception">Code &amp; Edit will correspond a <emphasis type="b">second time</emphasis> if the taxpayer sends back a return with a signature not located in the appropriate <emphasis type="b">Sign Here</emphasis> area under the jurat. The taxpayer's signature <emphasis type="b">must appear</emphasis> in the space provided under the jurat, unless <emphasis type="b">the taxpayer</emphasis> arrowed their own signature to the appropriate place.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.5.1</citation>, General Correspondence Information.</para>
<subsection2 id="id340102833"><date>(10-30-2024)</date>
<title>Correspondence When Sending Returns Back to the Taxpayer</title>
<para><emphasis type="b">Signature Issues</emphasis>: A valid signature is an original signature that appears below a jurat statement. <note notetype="exception">A signature is valid if <emphasis type="b">the taxpayer</emphasis> arrows their own signature to the appropriate place.</note></para>
<para>When the first correspondence condition is identified, correspond for <emphasis type="b">all</emphasis> missing required forms, schedules, and/or withholding documentation, regardless of correspondence tolerances identified in the line-by-line instructions.<note notetype="exception">Only correspond for <citation type="Form">Form 1116</citation>, <citation type="Form">Form 8283</citation>, Schedule 8812, and Schedule EIC when the tolerance in line-by-line IRM instructions is met.</note></para>
<para>Route secured returns with a missing or invalid signature to Collections. Do not correspond.</para>
<para>Returns missing a valid signature(s) will be sent back to the taxpayer via the following:<table frame="all" id="id340104665" summary="Sending returns without valid signatures back to the taxpayer" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center"><emphasis type="b">Tax Form</emphasis></entry>
<entry align="center"><emphasis type="b">Correspondence Type</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 1040</citation></entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-SR</citation></entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040 (sp)</citation></entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-SR (sp)</citation></entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-NR</citation></entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-NR-EZ</citation> (TY19 and prior)</entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-A</citation> (TY17 and prior)</entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-EZ</citation> (TY17 and prior)</entry>
<entry><citation type="Form">Form 9143</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-SS</citation></entry>
<entry><citation type="Form">Form 13557</citation> (English side)</entry>
</row>
<row>
<entry>Form 1040-SS (sp)</entry>
<entry><citation type="Form">Form 13557</citation> (Spanish side)</entry>
</row>
<row>
<entry><citation type="Form">Form 1040-PR</citation> (TY22 and prior)</entry>
<entry><citation type="Form">Form 13557</citation> (Spanish side)</entry>
</row>
</tbody>
</tgroup>
</table><note notetype="exception">Do not mail back numbered returns, disaster returns, Streamlined Filing Compliance Procedures returns, or signed returns missing documentary evidence.</note></para>
<para><emphasis type="b">Sending other returns back to the taxpayer</emphasis>: The following table provides situations when the return should be sent back to the taxpayer:<table frame="all" id="id340104666" summary="Sending returns back to the taxpayer for issues other than signature" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center"><emphasis type="b">If Correspondence Issue Is:</emphasis></entry>
<entry align="center"><emphasis type="b">Then:</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Misfiled returns: a business (BMF) return filed on individual (IMF) tax form</entry>
<entry>See <citation type="IRM">IRM 3.11.3.6.2.15</citation>, Misfiled Return</entry>
</row>
<row>
<entry>Loose Schedule H for TY26</entry>
<entry>Correspond with Notice 1208</entry>
</row>
<row>
<entry>Current year loose Schedule H received on or before 04/15/2026</entry>
<entry>Correspond with Notice 1207</entry>
</row>
<row>
<entry>Early filed <citation type="Form">Form 8288-A</citation>: Date of Transfer is for TY26</entry>
<entry>See <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso></entry>
</row>
<row>
<entry>Missing or invalid signature</entry>
<entry>See <emphasis type="q">Signature Issues</emphasis> above</entry>
</row>
<row>
<entry>Filer's U.S. status: <citation type="Form">Form 1040</citation> with <citation type="Form">Form 1042-S</citation></entry>
<entry>See <seealso idref="id340102180">IRM 3.21.3.3.1</seealso> and <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso></entry>
</row>
<row>
<entry>Filer’s U.S. status: <citation type="Form">Form 1040-NR</citation> indicating resident in the U.S. all year</entry>
<entry>See <seealso idref="id340102259">IRM 3.21.3.83</seealso></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation> filed with a U.S. Form W-2</entry>
<entry>See <seealso idref="id340102256">IRM 3.21.3.81</seealso></entry>
</row>
<row>
<entry>Bona fide Puerto Rico resident with no U.S. filing requirement</entry>
<entry>See <seealso idref="id340100395">IRM 3.21.3.80.1.1</seealso></entry>
</row>
<row>
<entry>Bona fide Puerto Rico resident claiming Additional Child Tax Credit (<citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-A</citation> (2017 and prior))</entry>
<entry>See <seealso idref="id340100395">IRM 3.21.3.80.1.1</seealso></entry>
</row>
<row>
<entry>Article XXV of the U.S.-Canada Income Tax Treaty claimed on <citation type="Form">Form 1040</citation> and missing <citation type="Form">Form 1040-NR</citation></entry>
<entry>See <seealso idref="id340102204">IRM 3.21.3.15</seealso></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>When sending the return back to the taxpayer for correspondence: <alphalist>
<li>Line through your TE number</li>
<li>Remove <citation type="Form">Form 3471-E</citation> and any other internal documents, if attached.<note>If second correspondence is required, remove the original <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>.</note></li>
<li>Do not detach attachments.</li>
<li>Delete any IRS Received Date.</li>
<li>If the address is missing, illegible or incomplete, perfect from an attached envelope or from a TY18 Schedule 6. If unable to perfect, research.</li>
<li>If an international address and domestic address are both present, circle out International address and perfect the domestic address.</li>
<li>When sending the return back for a missing or invalid signature, or for a missing or invalid signature plus additional items, edit an <emphasis type="b">Action Trail</emphasis> indicating, <emphasis type="b">Returned for Signature</emphasis>, the correspondence form used, and the boxes or items requested (e.g., Returned for Signature, F9143 - 1, 4, 13, MMDDYY). Do not edit an Action Trail if only a misfiled return is being sent back to the taxpayer.<note>The date may be edited or stamped following local procedures.</note></li>
<li>Stop editing the return.</li>
<li>Complete <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>.</li>
<li>Attach the correspondence sheet face up to the return immediately <emphasis type="b">below</emphasis> the caption area.<note notetype="caution">When stapling the correspondence sheet to the return, ensure you are <emphasis type="b">attaching only one</emphasis> return. Staple in the left margin through only the first one or two pages.</note></li>
<li>Remove the return from the batch and place it in the designated area.</li>
</alphalist></para>
<para>When preparing <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>:<alphalist>
<li>Write legibly to ensure that the taxpayer understands what information is being requested.</li>
<li>Check the appropriate box(es).</li>
<li>Complete all information required for each paragraph (e.g., forms, lines, amounts, etc.).</li>
<li>Edit money amounts in dollars and cents. Bracket negative amounts.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102834"><date>(03-31-2025)</date>
<title>Correspondence When Not Sending Returns Back to the Taxpayer</title>
<para><emphasis type="b">Complete all possible editing and identify all correspondence issues, when you are not sending the return back to the taxpayer.</emphasis></para>
<para>When the first correspondence condition is identified, correspond for <emphasis type="b">all</emphasis> missing required forms, schedules, and/or withholding documentation, regardless of correspondence tolerances identified in the line-by-line instructions.<note notetype="exception">Only correspond for <citation type="Form">Form 1116</citation>, <citation type="Form">Form 8283</citation>, Schedule 8812, and Schedule EIC when the tolerance in line-by-line IRM instructions is met.</note></para>
<para>If the address is missing, illegible, or incomplete:<steplist>
<li>Perfect from an attached envelope.</li>
<li>If unable to perfect from an attached envelope, research.</li>
<li>If an address cannot be found through research, see paragraph 4.</li>
</steplist></para>
<para>When an address cannot be found through research:<bulletlist>
<li>Do not correspond.</li>
<li>Underline or edit the name control</li>
<li>Follow <emphasis type="b">No Reply</emphasis> instructions. See <seealso idref="id340103056">IRM 3.21.3.6.4</seealso>.</li>
</bulletlist></para>
<para>A correspondence action sheet (CAS) is a form used to generate a letter requesting information from a taxpayer. A CAS is used with a return that is not sent back to the taxpayer. The following CAS forms are used: <alphalist>
<li><citation type="Form">Form 13900</citation> is used to generate Letter 4087C <emphasis type="b">(International and Streamlined Filing Compliance Procedures returns)</emphasis>. See <seealso idref="id340103190">Exhibit 3.21.3-15</seealso>.</li>
<li><citation type="Form">Form 13975</citation> is used to generate Letter 2894C for <citation type="Form">Form 1040-SS</citation> and Letter 2894C-SP for Form 1040-SS (sp) and <citation type="Form">Form 1040-PR</citation> (TY22 and prior) <emphasis type="b">(International returns)</emphasis>. See <seealso idref="id340102117">Exhibit 3.21.3-16</seealso>.</li>
<li><citation type="Form">Form 3696-A</citation> is used to generate miscellaneous Correspondex (C) letters (e.g., Letter 369C used to deny reasonable cause).</li>
</alphalist></para>
<para>Prepare <citation type="Form">Form 13900</citation> (Letter 4087C) or <citation type="Form">Form 13975</citation> (Letter 2894C/Letter 2894C-SP) using the following steps:<alphalist>
<li>Write legibly.</li>
<li>Check all appropriate boxes.</li>
<li>Complete all information required for each paragraph selected (e.g., forms, lines, amounts, etc.)</li>
<li>Edit money amounts in dollars and cents. Bracket negative amounts.</li>
<li>On prior year returns only, edit the tax year in YYYY format in field (04).</li>
<li>Always select the paper return fax number paragraph applicable to your campus.<note>Austin will use paragraph <emphasis type="b">&amp;</emphasis>, <citation type="Form">Form 13900</citation> or paragraph 8, <citation type="Form">Form 13975</citation>.</note></li>
</alphalist></para>
<para>Prepare the CAS, and attach to the tax return face-up below the caption area.<note notetype="caution">When stapling the correspondence sheet to the return, ensure you are <emphasis type="b">attaching only one</emphasis> return and staple in the left margin.</note></para>
<para>Edit Action Code <emphasis type="b"><emphasis type="q">215</emphasis></emphasis> on all returns requiring correspondence if the return is not being mailed back to the taxpayer, unless Action Code <emphasis type="b"><emphasis type="q">300</emphasis></emphasis> can be edited.</para>
<para>If a received date is not present on the return, edit the received date before corresponding <emphasis type="b">and</emphasis> see <seealso idref="id340101971">IRM 3.21.3.8</seealso> for received date editing instructions.</para>
</subsection2>
<subsection2 id="id340103055"><date>(01-01-2021)</date>
<title>Replies to Correspondence</title>
<para>Move all correspondence sheets to the back of the return. If second correspondence is required, remove <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>.</para>
<para>Ensure that the return has been perfected. See the Correspondence Action Table at <seealso idref="id340103320">IRM 3.21.3.6.5</seealso> for instructions to process <emphasis type="q">no reply</emphasis>, <emphasis type="q">undeliverable</emphasis>, and <emphasis type="q">incomplete reply</emphasis> correspondence.</para>
<para>Edit the received date on returns identified as <emphasis type="b">Returned for Signature</emphasis>; following the instructions in <seealso idref="id340104574">IRM 3.21.3.8.1 (4)</seealso>.</para>
<para>For additional <emphasis type="q">No Reply</emphasis> instructions, see <citation type="IRM">IRM 3.11.3.5.3.2</citation>, No Reply/Incomplete Reply/Undeliverable Correspondence.</para>
</subsection2>
<subsection2 id="id340103056"><date>(10-30-2024)</date>
<title>No Reply/Incomplete Reply/Undeliverable Correspondence</title>
<para>Move all correspondence sheets to the back of the return. If second correspondence is required, remove <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>.</para>
<para>Use the Correspondence Action Table and continue processing the return if any of the following are true:<bulletlist>
<li>Taxpayer does not provide <emphasis type="b">ALL</emphasis> required information.</li>
<li>Correspondence is returned by the USPS as <emphasis type="q">undeliverable.</emphasis></li>
<li>One or more correspondence conditions were not included when the first correspondence was sent.</li>
</bulletlist></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis> on <emphasis type="b">all</emphasis> no reply returns, <emphasis type="b">except</emphasis> when either:<alphalist>
<li>The correspondence was not required, or</li>
<li>One or more correspondence conditions were not included when the first correspondence was sent.</li>
</alphalist></para>
<para>When the correspondence sheet (<citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation>) is not attached, assume all correspondence conditions were included when the correspondence was sent unless there is evidence to the contrary.</para>
<para>If a no reply correspondence condition is not identified in <seealso idref="id340103320">IRM 3.21.3.6.5</seealso>, Correspondence Action Table, edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis> unless a valid condition in (3) above applies and take no further action.</para>
<para>If CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> is required, edit it first.</para>
</subsection2>
<subsection2 id="id340103320"><date>(03-31-2025)</date>
<title>Correspondence Action Table</title>
<para><citation type="Form">Form 1040</citation>:<table frame="all" id="id340103261" summary="Form 1040">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Article XXV of the U.S.- Canada Income Tax Treaty and <citation type="Form">Form 1040-NR</citation> not attached</entry>
<entry>Convert to <citation type="Form">Form 1040-NR</citation>.</entry>
</row>
<row>
<entry>Bona fide resident of Puerto Rico filing <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-A</citation> (TY<?Pub _bookmark Command="Correspondence Action Chart"?>17 and prior)</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any exclusion pertaining to <citation type="IRC">IRC 933</citation> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b">Line 25d</emphasis> - <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and Form W-2, Form 1042-S, Form 8805, Form 8288-A and/or Form 8959 are not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.<note notetype="caution">If a letter is attached signed by the U.S. Competent Authority, accept the letter as proof of <citation type="Form">Form 1042-S</citation> withholding and do not <emphasis type="q">X</emphasis> line 25d.</note></entry>
</row>
<row>
<entry><emphasis type="b">Line 25d</emphasis> - Early-filed Form 8288-A and <citation type="Form">Form 843</citation> is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.</entry>
</row>
<row>
<entry><emphasis type="b">Line 25d</emphasis> - Filer’s U.S. Status and <citation type="Form">Form 1040-NR</citation> not attached</entry>
<entry>Move amount on line 25d to dotted portion of line 33.</entry>
</row>
<row>
<entry><emphasis type="b">Line 25d</emphasis> - SSA-1042S or RRB-1042S attached and no green card and/or declaration statement attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.</entry>
</row>
<row>
<entry><emphasis type="b">Line 33</emphasis> (dotted portion) - <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and <citation type="Form">Form 8689</citation> is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 33.</entry>
</row>
<row>
<entry><emphasis type="b">Loose Schedule H</emphasis> - Cannot determine if Schedule H should be filed loose or attached to a <citation type="Form">Form 1040</citation></entry>
<entry><bulletlist>
<li>Process Schedule H with a dummied <citation type="Form">Form 1040</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns and <seealso idref="id340102233">IRM 3.21.3.49</seealso>.</li>
<li>If signature or documentary evidence missing, also edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Schedule 1:<table frame="all" id="id340100153" summary="Schedule 1">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Schedule 1, Line 9</emphasis> - <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is <emphasis type="b">not attached</emphasis> and one or more of these indications are present: <bulletlist>
<li><citation type="IRC">IRC 911</citation></li>
<li>Notation of <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ </citation>(TY18 and prior)</li>
<li>Foreign Earned Income Exclusion (Schedule 1, line 8d)</li>
<li>Foreign Housing Exclusion (Schedule 1, line 8d)</li>
<li>Foreign Housing Deduction (Schedule 1, line 24j)</li>
</bulletlist></entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25, and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist><note>If there is no other foreign aspect of the return, rebatch the coded return as domestic.</note></entry>
</row>
<row>
<entry><emphasis type="b">Schedule 1, Line 9</emphasis> - Incomplete Treaty information</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and ensure amount is present on line 1a, <citation type="Form">Form 1040</citation>.</entry>
</row>
<row>
<entry><emphasis type="b">Schedule 1, Line 9</emphasis> - <citation type="IRC">IRC 893</citation> and the number of the Executive Order and written evidence not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9.</entry>
</row>
<row>
<entry><emphasis type="b">Schedule 1, Line 9</emphasis> - <citation type="IRC">IRC 965</citation> noted and <emphasis type="q"><citation type="IRC">IRC 965</citation> Transition Tax Statement</emphasis> is not attached</entry>
<entry><bulletlist>
<li>Edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.</li>
<li>TY17 only: also edit Action Code <emphasis type="b"><emphasis type="q">300</emphasis></emphasis>.</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 2555</citation> and <citation type="Form">Form 2555-EZ</citation> (TY18 and prior):<table frame="all" id="id340103262" summary="Form 2555 and Form 2555-EZ">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>If any of the following are missing or incomplete:<bulletlist>
<li>page 1</li>
<li>page 2</li>
<li>page 3</li>
</bulletlist></entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis></li>
</steplist><note>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</note></entry>
</row>
<row>
<entry>Bona Fide Residence or Physical Presence Dates are missing</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist><note>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</note></entry>
</row>
<row>
<entry>Taxpayer enters beginning and ending dates that do not include part of the tax year of the return</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist><note>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is the only foreign aspect of the return, rebatch the coded return as domestic.</note></entry>
</row>
<row>
<entry>Joint return with an indication each spouse has their own income and only <emphasis type="b">one <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior)</emphasis> is attached</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist><note>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is the only foreign aspect of the return, rebatch the coded return as domestic.</note><note notetype="exception">If the joint filers are a missionary team, divide the income equally between the two filers on separate <citation type="Form">Form 2555</citation>.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 2555-EZ</citation> Only (TY18 and prior):<table frame="all" id="id340103263" summary="Form 2555-EZ Only">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is attached and any of the following is claimed:<bulletlist>
<li>Foreign earned income is more than the maximum allowed for the tax year</li>
<li>Self-employment income</li>
<li>Business/moving expenses</li>
<li>Foreign housing exclusion or deduction</li>
<li>Other than a calendar year return that covers a 12-month period</li>
</bulletlist></entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist><note>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is the only foreign aspect of the return, rebatch the coded return as domestic.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 4563</citation> or <citation type="IRC">IRC 931</citation>:<table frame="all" id="id340103264" summary="Form 4563 or IRC 931">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 1040</citation> indicates <citation type="IRC">IRC 931</citation> or Income from American Samoa and <citation type="Form">Form 4563</citation> is not attached</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9 and line 25, and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp), and <citation type="Form">Form 1040-PR</citation>:<table frame="all" id="id340103266" summary="Form 1040-PR and Form 1040-SS">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Form W-2 attached and <citation type="Form">Form 1040</citation> not filed</entry>
<entry>Convert.</entry>
</row>
<row>
<entry>Part I, line 3 has an amount and Schedule SE or Part V is missing</entry>
<entry><steplist>
<li>Divide Self-Employment Tax amount by .153 to determine the subtotal amount.</li>
<li>Divide the subtotal amount by .9235 to determine the total self-employment income amount.</li>
<li>Prepare a dummy Schedule SE for the primary taxpayer if the Social Security Wages are $176,100 or less for TY25.<note>For prior year, see <seealso idref="id340105021">IRM 3.21.3.86.15</seealso>.</note></li>
<li>Edit the total self-employment income amount on Schedule SE, line 3.</li>
</steplist></entry>
</row>
<row>
<entry>Part I, line 4 has an amount, and Schedule H, Schedule H (sp), or Schedule H-PR is not attached.</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part I, line 4.</entry>
</row>
<row>
<entry>All are true:<bulletlist>
<li>Part I, line 11a has a non-zero amount</li>
<li><citation type="Form">Form 8959</citation> is not attached</li>
</bulletlist></entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part I, line 11a.</entry>
</row>
<row>
<entry>One Schedule SE or Part V is submitted for 2 taxpayers</entry>
<entry><steplist>
<li>Divide Self-Employment Tax amount by .153 to determine the subtotal amount.</li>
<li>Divide the subtotal amount by .9235 to determine the total self-employment income amount.</li>
<li>Prepare a dummy Schedule SE for the primary taxpayer if the Social Security Wages are $176,100 or less for TY25.<note>For prior year, see <seealso idref="id340105021">IRM 3.21.3.86.15</seealso>.</note></li>
<li>Edit the total self-employment income amount on Schedule SE, line 3.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 1040-NR</citation>, Page 1:<table frame="all" id="id340103267" summary="Form 1040NR, page 1">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Filed for two taxpayers</emphasis>: Two names present, two incomes reported, and two signatures</entry>
<entry><steplist>
<li><emphasis type="b">Circle</emphasis> out secondary taxpayer,</li>
<li>Edit CCCs <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>, <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>, and <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis>, and</li>
<li>Edit action trail: <emphasis type="q">no reply two taxpayers.</emphasis></li>
</steplist></entry>
</row>
<row>
<entry><emphasis type="b">Invalid treaty</emphasis> information provided, or taxpayer does not reference a valid treaty benefit</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the exclusion amount,</li>
<li>Ensure the amount is included in lines 1a - 9, and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 1040-NR</citation>, Page 2:<table frame="all" id="id340103268" summary="Form 1040NR, Page 2">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Line 25d</emphasis> is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and supporting Form W-2 series, Form 1099 series, Form 4852, Form 8959, or supporting documentation is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.<note><emphasis type="b">DO NOT</emphasis> edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</note></entry>
</row>
<row>
<entry><emphasis type="b">Line 25e</emphasis> - Section 1446 credit is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and <citation type="Form">Form 8805</citation> or similar withholding document is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25e.<note><emphasis type="b">DO NOT</emphasis> edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</note></entry>
</row>
<row>
<entry><emphasis type="b">Line 25f</emphasis> - Entry is present and Form 8288-A is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25f.<note><emphasis type="b">DO NOT</emphasis> edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</note></entry>
</row>
<row>
<entry><emphasis type="b">Line 25f</emphasis> - Early-filed Form 8288-A and <citation type="Form">Form 843</citation> is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25f.<note><emphasis type="b">DO NOT</emphasis> edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</note></entry>
</row>
<row>
<entry><emphasis type="b">Line 25g</emphasis> shows an entry and Form 1042-S, Form SSA-1042S, or Form RRB-1042S is not attached</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25g.<note><emphasis type="b">DO NOT</emphasis> edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</note><note notetype="caution">If a letter is attached signed by the Competent Authority, accept the letter as proof of Form 1042-S withholding and do not <emphasis type="q">X</emphasis> line 25g.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 1040-NR</citation>, Schedule A (Sequence 7A - Itemized Deductions):<table frame="all" id="id340103269" summary="Form 1040NR, Page 3 (Itemized Deductions)">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 3 - <bulletlist>
<li>Amount present more than $500 and <citation type="Form">Form 8283</citation> is not attached</li>
<li>$20,000 or more, Art indicated on <citation type="Form">Form 8283</citation>, and separate appraisal not attached</li>
<li>More than $500,000, and separate appraisal not attached</li>
<li><citation type="Form">Form 8283</citation>, page 2, has significant entries but not signed</li>
</bulletlist></entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Line 3.</entry>
</row>
<row>
<entry>Line 6 - Entry is present and <citation type="Form">Form 4684</citation> is not attached</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 6, and</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><citation type="Form">Form 1040-NR</citation>, Schedule NEC (Sequence 7B - Tax on Income Not Effectively Connected With a U.S. Trade or Business)<table frame="all" id="id340103270" summary="Form 1040NR, Page 4 (Tax on Income Not Effectively Connected With A U.S Trade or Business)">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Cannot determine correct country of permanent address</entry>
<entry><steplist>
<li><emphasis type="b">Multiply</emphasis> the gross not effectively connected income (sum of 13a, 13b, 13c, and 13d) by 30%, and</li>
<li>Edit the result to <citation type="Form">Form 1040-NR</citation>, page 2, line 23a.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Dual-Status Returns:<table frame="all" id="id340103272" summary="Dual Status Returns">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>If a determination cannot be made about which return to process or the <emphasis type="q">Dual-Status Statement</emphasis> is missing</entry>
<entry>Edit CCC <emphasis type="b"><emphasis type="q">U</emphasis></emphasis>,<emphasis type="b"> and</emphasis> do one of the following:<alphalist>
<li>When both <citation type="Form">Form 1040</citation>, and <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> are present, process <citation type="Form">Form 1040-NR</citation>, or convert <citation type="Form">Form 1040-NR-EZ</citation> to <citation type="Form">Form 1040-NR</citation> and process, as the <emphasis type="q">Dual-Status Return,</emphasis> and use the <citation type="Form">Form 1040</citation> as the <emphasis type="q">Dual-Status Statement.</emphasis></li>
<li>When only one form is present, always process as a <citation type="Form">Form 1040-NR</citation>.<note>Dummy <citation type="Form">Form 1040-NR</citation> if missing.</note></li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b">Filing Status Code (FSC) is 2</emphasis> and both taxpayers have income</entry>
<entry><steplist>
<li><emphasis type="b">Circle</emphasis> out the name of the secondary taxpayer,</li>
<li>Edit CCCs <emphasis type="b"><emphasis type="q">3,</emphasis></emphasis> <emphasis type="b"><emphasis type="q">U,</emphasis></emphasis> and <emphasis type="b"><emphasis type="q">Y,</emphasis></emphasis> and</li>
<li>Edit action trail: <emphasis type="q">no reply with two incomes.</emphasis></li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Form SSA-1042S and/or Form RRB-1042S:<table frame="all" id="id340103273" summary="Form SSA-1042S/Form RRB-1042S">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Correspondence Required When the Following Conditions Exist</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Action Required for Incomplete Reply or No Reply to Correspondence</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Withholding claimed and no U.S. documentation submitted</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> withholding amount and income where found,</li>
<li>Edit CCCs <emphasis type="b"><emphasis type="q">3</emphasis>,</emphasis> <emphasis type="b"><emphasis type="q">U</emphasis>,</emphasis> and <emphasis type="b"><emphasis type="q">Y</emphasis>,</emphasis> and</li>
<li>Edit action trail: <emphasis type="q">SSA/RRB-1042S.</emphasis></li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional no reply instructions, see <citation type="IRM">IRM 3.11.3.5.3.2</citation>, No Reply/Incomplete Reply/Undeliverable Correspondence.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102191"><date>(01-01-2021)</date>
<title>Editing for ALL International Returns</title>
<para>Editing prepares returns and attachments for transcription and computer processing.</para>
<para>In addition to the following subsections, see <citation type="IRM">IRM 3.11.3.4.1</citation> through <citation type="IRM">IRM 3.11.3.4.2.6</citation>.</para>
<subsection2 id="id340102956"><date>(01-01-2018)</date>
<title>Transcription Lines (T-Lines) and Transcription Compute Lines (T-Compute Lines)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.3.2</citation>, Transcription Lines and Transcription Compute Lines.</para>
</subsection2>
<subsection2 id="id340102192"><date>(10-29-2025)</date>
<title>Sequence of Transcribed Schedules and Forms</title>
<para>In the upper-right margin of each form or schedule is a preprinted number called a <emphasis type="b">sequence code</emphasis>. The Integrated Submission and Remittance Processing (ISRP) operators transcribe forms and schedules by their sequence code. ISRP sequence codes range from 01 through 79.</para>
<para>Any form or schedule with a sequence number between 01 and 79 that is not transcribed must be deleted. See the table in <seealso idref="id340103403">IRM 3.21.3.7.2 (11)</seealso> for a list of the sequence codes for all transcribed schedules and forms.</para>
<para>Delete any document, form, or schedule that will not be transcribed when there is a transcribed form/schedule after it. For a large number of non-transcribed forms, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the top page and combine the remaining pages together with a rubber band, staple, or clip. Leave all non-transcribable forms/schedules intact after the last transcribed page.<note><citation type="Form">Form 8938</citation>, Statement of Specified Foreign Financial Assets is transcribed in a separate program. Refer to <seealso idref="id340102660">Exhibit 3.21.3-1</seealso></note>.</para>
<para>Delete any form that shares a sequence number with a transcribed form.<note>Examples include, but are not limited to, the following:<table frame="all" id="id340103102" summary="Form that shares a sequence number with a transcribed form." width="4.5in">
<tgroup align="left" cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="COLSPEC0" colwidth="50*"/>
<thead>
<row>
<entry align="center"><emphasis type="b">Form or Schedule</emphasis></entry>
<entry valign="middle"><emphasis type="b">Sequence Number</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 2106</citation></entry>
<entry>54 (TY07 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 3468</citation></entry>
<entry>52 (TY09 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 3903</citation></entry>
<entry>62 (TY10 and prior) </entry>
</row>
<row>
<entry><citation type="Form">Form 4563</citation></entry>
<entry>68 (TY18 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 5884-B</citation></entry>
<entry>65</entry>
</row>
<row>
<entry><citation type="Form">Form 8621</citation></entry>
<entry>69</entry>
</row>
<row>
<entry><citation type="Form">Form 8801</citation></entry>
<entry>74 (TY19 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 8829</citation></entry>
<entry>66 (TY09 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 8862</citation></entry>
<entry>43A (TY23 and later)</entry>
</row>
<row>
<entry><citation type="Form">Form 8949</citation></entry>
<entry>12A (TY18 and prior)</entry>
</row>
<row>
<entry>Schedule D-1</entry>
<entry>12A (TY10 and prior)</entry>
</row>
<row>
<entry><citation type="Form">Form 8995-A</citation> Schedule A</entry>
<entry>55B</entry>
</row>
<row>
<entry><citation type="Form">Form 8995-A</citation> Schedule B</entry>
<entry>55C</entry>
</row>
<row>
<entry><citation type="Form">Form 8995-A</citation> Schedule D</entry>
<entry>55E</entry>
</row>
</tbody>
</tgroup>
</table></note></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> a transcribed schedule or form if it is blank or has no significant T-line entries, unless specifically instructed otherwise.<note notetype="exception">Do not <emphasis type="q">X</emphasis> <citation type="Form">Form 8938</citation> when there are no significant entries on T-Lines.</note></para>
<para>If any schedule or form is attached with <emphasis type="q">Alt Min Tax</emphasis>, <emphasis type="q">AMTCR</emphasis>, <emphasis type="q">AMT</emphasis> or <emphasis type="q">Alternative Minimum Tax</emphasis> or similar statement notated across the top, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the form or schedule.</para>
<para>Delete duplicate forms or schedules with identical amounts that are filed for the same taxpayer.</para>
<para>For transcribed forms or schedules with multiple pages, ensure the pages are together and in the proper order (page 1, page 2, etc.).</para>
<para>Arrange Schedules 1 through 3 in sequential order behind <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>. When processing <citation type="Form">Form 1040-NR</citation>, keep Schedule A, Schedule NEC, and Schedule OI together as page 1, page 2, and page 3 of Sequence 07. Arrange Sequence 07 Schedules behind <citation type="Form">Form 1040-NR</citation> and Schedules 1 through 3.<note notetype="exception">When a transcribed form or schedule is found on the back side of <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>, it is not necessary to photocopy and move behind Schedules 1-3.</note></para>
<para>Leave Form W-2, Form 1099, other U.S. withholding documents, <citation type="Form">Form 1040-V</citation>, taxpayer statements, deposit slips, small forms, or other items where they were found, if they do not obstruct T-lines or any part of the caption area.</para>
<para id="id340103403"><emphasis type="b">These are the transcribed forms and schedules, their sequence numbers, and the returns to which they can be attached:</emphasis><note>If the return is converted, refer to the form type of the converted return.</note><table frame="all" id="id340103283" orient="port" pgbrk="nobreak" summary="List of transcribed schedules and forms" width="6.625in">
<tgroup align="left" cols="5" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="20*"/>
<colspec colname="col2" colwidth="20*"/>
<colspec colname="col3" colwidth="20*"/>
<colspec colname="col4" colwidth="21*"/>
<colspec colname="col6" colwidth="19*"/>
<thead valign="bottom">
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">Form/Schedule</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Sequence Number</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">1040</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">1040-NR</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">1040-SS/1040-SS (sp)/1040-PR (TY22 and prior)</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry>Schedule 1</entry>
<entry align="center">01</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule 1-A (TY25 and later)</entry>
<entry align="center">1A</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule 2</entry>
<entry align="center">02</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule 3</entry>
<entry align="center">03</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule A, <citation type="Form">Form 1040</citation></entry>
<entry align="center">07</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule A, <citation type="Form">Form 1040-NR</citation></entry>
<entry align="center">7A</entry>
<entry align="center">No</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule NEC</entry>
<entry align="center">7B</entry>
<entry align="center">No</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule OI</entry>
<entry align="center">7C</entry>
<entry align="center">No</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule B</entry>
<entry align="center">08</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule C; Schedule C (sp); Schedule C-EZ (TY18 and prior)</entry>
<entry align="center">09, 10, 11</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry>Schedule D</entry>
<entry align="center">12</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8949</citation> (TY19 and later)</entry>
<entry align="center">12A</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule E</entry>
<entry align="center">13</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule F; Schedule F (sp)</entry>
<entry align="center">14, 15</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes (not transcribed)</entry>
</row>
<row>
<entry>Schedule R</entry>
<entry align="center">16</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule SE; Schedule SE (sp)</entry>
<entry align="center">17, 18</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only Sequence Code 17) </emphasis></entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 1116</citation></entry>
<entry align="center">19</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule J</entry>
<entry align="center">20</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 2441</citation></entry>
<entry align="center">21</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 3800</citation></entry>
<entry align="center">22</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4137</citation></entry>
<entry align="center">24, 25</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only sequence code 24) </emphasis></entry>
<entry align="center">Yes (not transcribed)</entry>
</row>
<row>
<entry><citation type="Form">Form 4684</citation></entry>
<entry align="center">26</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4797</citation></entry>
<entry align="center">27</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4972</citation></entry>
<entry align="center">28</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 5329</citation></entry>
<entry align="center">29, 30</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only sequence code 29) </emphasis></entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 6198</citation></entry>
<entry align="center">31</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 6251</citation></entry>
<entry align="center">32</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8615</citation></entry>
<entry align="center">33</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 2555</citation>; <citation type="Form">Form 2555-EZ</citation> (TY18 and prior)</entry>
<entry align="center">34, 35</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Form 8283</entry>
<entry align="center">36</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4835</citation></entry>
<entry align="center">37</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8839</citation></entry>
<entry align="center">38</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8853</citation></entry>
<entry align="center">39</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8814</citation></entry>
<entry align="center">40, 41, 42</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule EIC</entry>
<entry align="center">43</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry>Schedule H; Schedule H (sp); Schedule H-PR (TY22 and prior)</entry>
<entry align="center">44, 45</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only Sequence Code 44) </emphasis></entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry>Schedule 8812; <citation type="Form">Form 8812</citation> (TY11 and prior)</entry>
<entry align="center">47</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8806</citation></entry>
<entry align="center">48, 49</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8863</citation></entry>
<entry align="center">50</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4952</citation></entry>
<entry align="center">51</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8889</citation></entry>
<entry align="center">52, 53</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only sequence code 52) </emphasis></entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8880</citation></entry>
<entry align="center">54</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8995</citation> (TY19 and later)</entry>
<entry align="center">55</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8995-A</citation> (TY19 and later)</entry>
<entry align="center">55A</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8995-A</citation>, Schedule C (TY20 and later)</entry>
<entry align="center">55D</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry colsep="1" rowsep="1"><citation type="Form">Form 8888</citation></entry>
<entry align="center" colsep="1" rowsep="1">56</entry>
<entry align="center" colsep="1" rowsep="1">Yes</entry>
<entry align="center" colsep="1" rowsep="1">Yes</entry>
<entry align="center" colsep="1" rowsep="1">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8978</citation> (TY19 and later)</entry>
<entry align="center">57</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 5405 (TY24 and prior)</citation></entry>
<entry align="center">58, 59</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8919</citation></entry>
<entry align="center">61, 62</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only sequence code 61) </emphasis></entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8958</citation></entry>
<entry align="center">63</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 461</citation> (TY21 and later)</entry>
<entry align="center">64</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8941</citation></entry>
<entry align="center">65, 66</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes <emphasis type="b">(only sequence code 65) </emphasis></entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 6252</citation> (TY19 and later)</entry>
<entry align="center">67</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8936</citation></entry>
<entry align="center">69</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8936</citation> Schedule A</entry>
<entry align="center">69A</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8867</citation></entry>
<entry align="center">70</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8959</citation></entry>
<entry align="center">71</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8960</citation></entry>
<entry align="center">72</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8962</citation></entry>
<entry align="center">73, 74</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 5695</citation> (TY23 and later)</entry>
<entry align="center">75</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 965-A</citation> (TY19 and later)</entry>
<entry align="center">76</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 9000</citation> (TY21 and later)</entry>
<entry align="center">77</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry>Schedule LEP (TY19 and later)</entry>
<entry align="center">77A</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
</row>
<row>
<entry><citation type="Form">Form 8997</citation> (TY21 and later)</entry>
<entry align="center">78</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 4136</citation></entry>
<entry align="center">79</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
<row>
<entry><citation type="Form">Form 8938</citation></entry>
<entry align="center">938</entry>
<entry align="center">Yes</entry>
<entry align="center">Yes</entry>
<entry align="center">No</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340102957"><date>(01-01-2020)</date>
<title>Form 3471-E</title>
<para>Edit money amounts on <citation type="Form">Form 3471-E</citation> in <emphasis type="b">dollars only</emphasis> for all form types.</para>
<para>Staple <citation type="Form">Form 3471-E</citation> to the last page of the tax return with <citation type="Form">Form 3471-E</citation> facing out.</para>
<para>For complete instructions see IRM 3.11.3, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340102193"><date>(01-14-2025)</date>
<title>Dollars and Cents Editing</title>
<para>Allow the taxpayers to round or truncate (drop the cents) amounts.</para>
<para>Use only dollar amounts when computing amounts on forms or schedules. <note notetype="exception" restrict="norestrict"> Use <emphasis type="b">dollars and cents</emphasis> when computing withholding and excess Social Security tax.</note></para>
<para>For <emphasis type="b">TY18 and prior</emphasis>, draw a vertical line between the dollars and cents figures when dollars or cents are in the wrong column: <alphalist>
<li>on each line that is to be transcribed, <emphasis type="b">or</emphasis></li>
<li>down the entire front of the form or schedule</li>
</alphalist><note notetype="exception">It is not required to draw a vertical line when column(s) are not present and the dollars and cents have been separated by a decimal.</note></para>
<para>Dollars and cents editing is required on certain T-lines if <emphasis type="b">any</emphasis> of the following conditions exist: <alphalist restrict="norestrict">
<li>A substitute form is used with dollars and cents not clearly separated by a decimal point or slash. <note notetype="exception" restrict="norestrict"><emphasis type="b">Do not</emphasis> draw a vertical line to separate dollars and cents when only dollar amounts are present on a dollars and cents T-line.</note></li>
<li>An entry is illegible.</li>
<li>When computing and editing an entry as directed by line-by-line instructions.<note notetype="exception">It is not necessary to edit <emphasis type="q">00</emphasis> to indicate no cents.</note></li>
</alphalist></para>
<para>The following line numbers <emphasis type="b">require dollars and cents</emphasis> editing when adjusting or editing:<alphalist>
<li><citation type="Form">Form 1040</citation> - lines 24 through 38</li>
<li><citation type="Form">Form 1040-NR</citation> - lines 24 through 38</li>
<li>Schedule 3 - lines 9 through 14</li>
<li><citation type="Form">Form 1040-PR</citation> - Part I, lines 6 through 16</li>
<li><citation type="Form">Form 1040-SS</citation>/1040-SS (sp)- Part I, lines 7 through 16</li>
<li><citation type="Form">Form 13900</citation> and <citation type="Form">Form 13975</citation></li>
<li><citation type="Form">Form 9143</citation> and <citation type="Form">Form 13557</citation></li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102195"><date>(04-26-2022)</date>
<title>Action Codes</title>
<para>An Action Code consists of three numeric characters and is used to reject a document and identify the reason for rejection.</para>
<para>Edit Action Codes on page 1 of the return in the bottom-center margin.</para>
<para><emphasis type="b">Assign only one Action Code to a document.</emphasis> Edit Action Codes in the following priority:<alphalist>
<li><emphasis type="b"><emphasis type="q">300</emphasis></emphasis></li>
<li><emphasis type="b"><emphasis type="q">310</emphasis></emphasis></li>
<li><emphasis type="q">4XX</emphasis></li>
<li><emphasis type="q">6XX</emphasis></li>
<li><emphasis type="q">2XX</emphasis></li>
<li><emphasis type="q">3XX</emphasis></li>
</alphalist></para>
<para>These Action Codes are for international processing:<alphalist>
<li><emphasis type="b"><emphasis type="q">215</emphasis></emphasis> - International correspondence</li>
<li><emphasis type="b"><emphasis type="q">420</emphasis></emphasis> - Verification of Form 8288-A withholding for numbered returns</li>
<li><emphasis type="b"><emphasis type="q">651</emphasis></emphasis> - Transship international returns to AUSC<note>When processing returns that were transshipped, delete the Action Code <emphasis type="q">651</emphasis> and continue processing.</note></li>
</alphalist></para>
<para>For a complete list of Action Codes, <citation type="IRM">IRM 3.11.3</citation>, Exhibit 2.</para>
</subsection2>
<subsection2 id="id340102197"><date>(04-24-2020)</date>
<title>Audit Codes</title>
<para>An Audit Code is an alpha or numeric character used to identify a questionable condition for Examination.</para>
<para>Edit Audit Codes horizontally on page 1 of the return in the bottom-right margin.</para>
<para>The most commonly used international Audit Codes are:<table frame="all" id="id340101159" orient="port" pgbrk="nobreak" restrict="norestrict" summary="Audit Codes" width="4.5in">
<tgroup align="left" cols="4" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="17.16*"/>
<colspec colname="col2" colwidth="9.11*"/>
<colspec colname="col3" colwidth="37.02*"/>
<colspec colname="col4" colwidth="36.71*"/>
<thead>
<row>
<entry colsep="1" rowsep="3" valign="top"><emphasis type="b">Code</emphasis></entry>
<entry align="center" nameend="col4" namest="col2" valign="top"><emphasis type="b">Explanation</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry><emphasis type="b">H</emphasis></entry>
<entry nameend="col4" namest="col2"><bulletlist>
<li>Schedule B, line 8, <emphasis type="b">Yes</emphasis> box is marked, or</li>
<li>One or more of the following are attached: <citation type="Form">Form 926</citation>, <citation type="Form">Form 3520</citation>, <citation type="Form">Form 3520-A</citation>, <citation type="Form">Form 5471</citation>, or <citation type="Form">Form 5472</citation></li>
</bulletlist></entry>
</row>
<row>
<entry><emphasis type="b">K</emphasis></entry>
<entry nameend="col4" namest="col2">Expatriation return (<citation type="Form">Form 1040-NR</citation> with <citation type="Form">Form 8854</citation> attached)</entry>
</row>
<row>
<entry><emphasis type="b">L</emphasis></entry>
<entry nameend="col4" namest="col2"><bulletlist>
<li>IRC 6501(d): request for prompt audit or assessment, or</li>
<li><citation type="Form">Form 5074</citation>, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands, is attached to <citation type="Form">Form 1040</citation></li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For a list of additional Audit Codes, see <citation type="IRM">IRM 3.11.3-3</citation>.</para>
</subsection2>
<subsection2 id="id340104857"><date>(10-29-2025)</date>
<title>Computer Condition Codes (CCCs)</title>
<para>A Computer Condition Code (CCC) is an alpha or numeric character.</para>
<para>Edit CCCs horizontally in the following locations:<bulletlist>
<li><citation type="Form">Form 1040</citation>: page 1 in the blank space to the right of <emphasis type="b">Head of Household (HOH)</emphasis> in the Filing Status area.</li>
<li><citation type="Form">Form 1040-NR</citation>: page 1 to the right of the <emphasis type="b">Trust</emphasis> box in the Filing Status area.</li>
<li><citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp), and <citation type="Form">Form 1040-PR</citation>: page 1 centered to the right of <emphasis type="b">Part I Total Tax Credits (see instructions)</emphasis>.</li>
<note>For prior year editing locations, see Job Aid 2513-701.</note></bulletlist></para>
<para>Edit Computer Condition Code <emphasis type="b"><emphasis type="q">C</emphasis></emphasis> when <citation type="Form">Form 8833</citation>, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), is attached to <citation type="Form">Form 1040-NR</citation>. CCC <emphasis type="b"><emphasis type="q">C</emphasis></emphasis> is unique to international processing.</para>
<para>When CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> is edited, it <emphasis type="b">must appear first (to the left of any other CCC)</emphasis>.</para>
<para>Always edit an Action Trail when CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> is edited.<note notetype="exception">An Action Trail is not required when CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> is edited to indicate that a return is Dual-Status.</note></para>
<para>For a list of additional Computer Condition Codes (CCCs), see <citation type="IRM">IRM 3.11.3-4</citation>.</para>
</subsection2>
<subsection2 id="id340104858"><date>(10-29-2025)</date>
<title>Form Processing Codes (FPCs)</title>
<para>A Form Processing Code (FPC) is an alpha or numeric character that indicates when a specific form or schedule is attached to a return.</para>
<para>Edit FPCs vertically in the following locations:<bulletlist>
<li><citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation>: page 1 to the right of Line 5b</li>
<li><citation type="Form">Form 1040-SR</citation>: page 1 to the right of Line 1g<note>For prior year editing, see Job aid 2513-701.</note></li>
<li><citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp), and <citation type="Form">Form 1040-PR</citation>: page 1 in the margin to the right of Line 7</li>
</bulletlist></para>
<para>For TY16 and later, edit FPC <emphasis type="b"><emphasis type="q">D</emphasis></emphasis> if there is a federally declared disaster loss claimed on Schedule A and <citation type="Form">Form 4684</citation>.</para>
<para>For <citation type="Form">Form 1040-NR</citation> only, edit FPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> if Schedule SE is attached or there is an entry on Schedule 2, line 4.</para>
<para>For a list of other Form Processing Codes (FPCs), see exhibit in <citation type="IRM">IRM 3.11.3-5</citation>.</para>
</subsection2>
<subsection2 id="id340102198"><date>(10-29-2025)</date>
<title>Return Processing Codes (RPCs)</title>
<para>A Return Processing Code (RPC) is an alpha or numeric character used to alert the computer to a special condition or computation. These codes are used for center processing and don’t post to the Master File. </para>
<para>Edit RPCs horizontally on page 1 of the return in the bottom left margin.</para>
<para>For a complete list of Return Processing Codes (RPCs), see <seealso idref="id340103074">Exhibit 3.21.3-3</seealso>.</para>
</subsection2>
<subsection2 id="id340102512"><date>(01-01-2023)</date>
<title>Special Processing Codes (SPCs)</title>
<para>A Special Processing Code (SPC) is an alpha or numeric character used to flag a condition or trigger a computation. SPCs are used for computer processing and do not post to the Master File. SPCs supplement the Return Processing Codes.</para>
<para>Edit SPCs vertically in the following locations:<bulletlist>
<li><citation type="Form">Form 1040</citation>: page 1 to the right of the <emphasis type="b">Spouse’s social security number</emphasis></li>
<li><citation type="Form">Form 1040-NR</citation>: page 1 to the right of <emphasis type="b">Your identifying number</emphasis></li>
<li><citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp), and <citation type="Form">Form 1040-PR</citation>: page 1 to the right of <emphasis type="b">Spouse's social security number</emphasis></li>
</bulletlist></para>
<para>Edit SPC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis> on <emphasis type="b">all</emphasis> Streamlined Filing Compliance returns. Special Processing Code <emphasis type="b"><emphasis type="q">P</emphasis></emphasis> is unique to international processing.</para>
<para>For a list of additional Special Processing Codes (SPCs), see Exhibit 3.11.3-6.</para>
</subsection2>
</subsection1>
<subsection1 id="id340101971"><date>(10-29-2025)</date>
<title>Received Dates for All International Returns</title>
<para>The received date is the date a return was received by the IRS and it is required on every return.</para>
<para id="id340104554">When a received date is missing, edit it in <emphasis type="b"><emphasis type="q">MMDDYY</emphasis></emphasis> (Month/Month, Day/Day, Year/Year) format, using the instructions below:<alphalist>
<li><citation type="Form">Form 1040</citation>: edit on the front of the return in the filing status area to the right of Single filing status checkbox.</li>
<li><citation type="Form">Form 1040-A</citation> (TY17 and prior): edit to the left of line 6d</li>
<li><citation type="Form">Form 1040-EZ</citation> (TY17 and prio<?Pub _bookmark Command="[Quickmark]"?>r): edit in the center to the left of line 6</li>
<li><citation type="Form">Form 1040-SS</citation>/Form 1040-SS (sp): edit in the dotted portion to the left of line 5.</li>
<li><citation type="Form">Form 1040-PR</citation> (TY22 and prior): edit in the dotted portion to the left of line 5</li>
<li><citation type="Form">Form 1040-NR</citation>: edit below <emphasis type="q">Dependents (see instructions)</emphasis></li>
<li><citation type="Form">Form 1040-NR</citation> (TY24 - TY20): edit in the empty space to the right of <emphasis type="q">Dependents (see instructions)</emphasis></li>
<li><citation type="Form">Form 1040-NR</citation> (TY19 and prior): edit in the dotted portion to the left of line 8</li>
</alphalist><note>For prior year <citation type="Form">Form 1040 editing location</citation>, refer to Job Aid 2431-010. For prior year Form 1040-SS and Form 1040-NR editing locations</note>, refer to Job Aid 2513-701.</para>
<para>If the received date is present in or above the caption area, delete, and edit the same received date, as instructed above.</para>
<para>If a received date is not present on page 1 of the return, search the return and attachments for a received date, and edit that date as instructed above.</para>
<para>Circle all but the earliest received date when a return has multiple received dates. See <seealso idref="id340101971">IRM 3.21.3.8</seealso>.<note>Circle all but the earliest valid received dates (including Statute or other valid IRS organization's received dates) when there are multiple received dates present. See <seealso idref="id340101970">IRM 3.21.3.8.1.1</seealso>. <emphasis type="b">Taxpayer Advocate Service (TAS) received dates are not valid received dates.</emphasis> If multiple received dates are identical, circle all but one received date.</note><note notetype="exception">When the return has been mailed back for missing signature(s), and multiple received dates are present, see <seealso idref="id340101972">IRM 3.21.3.8.1</seealso>.</note></para>
<para>If a received date is <emphasis type="b"><emphasis type="q">X</emphasis></emphasis>-ed or deleted in another manner, circle that received date stamp and edit the correct received date if a valid received date is not present.</para>
<para>Perfect the received date when it is not legible or is incomplete. When perfecting edit in the <emphasis type="q">MMDDYY</emphasis> format.</para>
<para>When multiple returns are mailed together, the envelope is attached to one return and a dual date stamp is used on the other returns. A dual date stamp has both the postmark date and the received date.</para>
<para>If a return has been faxed by another area of the IRS and then sent to Code &amp; Edit for processing, do not edit the Enterprise Electronic Fax (EEFax) date as the IRS Received Date. Edit the received date following normal procedures when one is not present.<note notetype="caution">The EEFax Date cannot legally be used as the IRS Received Date.</note></para>
<para><emphasis type="b">Transshipped Returns</emphasis> - Any of the following are indications of a transshipped return:<alphalist>
<li>A Service Center received date stamp other than Austin (AUSC)</li>
<li>A blue tag titled <emphasis type="b">ROUTE</emphasis> with the box marked AUSC (Austin)</li>
<li>Any other indications or evidence of a transshipped return which may be identified</li>
</alphalist></para>
<para id="id340104577">If the return was transshipped from any other Service Center (Andover, Atlanta, Brookhaven, Cincinnati {Covington}, Fresno, Kansas City, Memphis, Ogden, or Philadelphia), follow the instructions below:<note>DO NOT refer to any other instructions in this IRM or in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, to determine the received date for any return that can be identified as being transshipped from another Service Center.</note><table frame="all" id="id340102664" summary="Transshipped returns" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>The return has been stamped with an AUSC received date <emphasis type="b">and</emphasis> another Service Center stamped received date,</entry>
<entry>Circle out the other Service Center received date (including those that have ramped down), <emphasis type="b">leaving only the AUSC date</emphasis>.</entry>
</row>
<row>
<entry>The return has a Field Assistance/TAC received date stamp,</entry>
<entry>Honor the Field Assistance/TAC received date. Circle any other received date(s).</entry>
</row>
<row>
<entry>The return has only received date(s) stamped from another Service Center,</entry>
<entry><steplist>
<li>Circle the received date(s).</li>
<li>Edit a received date (current date minus 10 days).<note notetype="exception">If today's date minus 10 days makes the received date earlier than any of the other campus dates, edit the other campus date as the received date.</note></li>
</steplist></entry>
</row>
<row>
<entry>The return has only an AUSC received date,</entry>
<entry>Take no action.</entry>
</row>
<row>
<entry>The return has no received date,</entry>
<entry>Edit a received date (current date minus 10 days).</entry>
</row>
</tbody>
</tgroup>
</table><note notetype="exception">If the return was transshipped and a determination was made that the return was not foreign or the foreign aspect was deleted, process the return as a domestic return and <emphasis type="b">honor the original received date</emphasis>.</note></para>
<subsection2 id="id340101972"><date>(10-30-2024)</date>
<title>Determining Received Date</title>
<para id="id340104547">Determine the received date in the following priority when there is no valid date stamp or written received date:<alphalist>
<li>Latest postmark on the envelope or latest date from a designated private delivery service or private metered postmark.<note>When the envelope or air-bill is not attached, use the postmark date stamped or handwritten on the return to determine the received date.</note></li>
<li>Service Center Automated Mail Processing System (SCAMPS) digital dates stamped on the envelope.</li>
<li>Latest date by the taxpayer's signature.<note notetype="exception">Use the signature date on prior year returns only when it is within the current year. Also, do not use the signature date to determine the received date for replies to correspondence.</note></li>
<li>Julian date in the DLN minus 10 days.</li>
<li>Today's date minus 10 days.</li>
</alphalist></para>
<para><emphasis type="b">For all returns</emphasis>: Edit the determined date as the received date when there is no valid date stamp or written received date.</para>
<para>If the stamped received date is three months or more prior to the current date, search the return for an indication the received date is incorrect (such as a postmark or signature date after the received date). If the received date is determined to be incorrect, delete it and edit a new received date following instructions in <seealso idref="id340104547">IRM 3.21.3.8.1 (1)</seealso>.</para>
<para id="id340104574"><emphasis type="b">ALWAYS</emphasis> review each return for the words, <emphasis type="q">Returned for Signature</emphasis> or similar statement and a date present in the lower-left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer. If a date and the notation <emphasis type="q">Returned for Signature</emphasis> or similar statement is present, refer to the following instructions for editing the received date:<alphalist>
<li>If the return is Balance Due and a received date is present showing a date within 30 days after the date present in the lower-left corner, use the date sent back for signature as the received date. Delete any other received date(s) that may be present.</li>
<li>If the return is Balance Due and a received date is present showing a date <emphasis type="b">MORE</emphasis> than 30 days after the date present in the lower-left corner, honor the latest received date. Delete any earlier received date(s) that may be present.</li>
<li>If the return is a Refund, Credit Elect or Zero-balance return, honor the latest received date. Delete any earlier received date(s) that may be present.</li>
</alphalist><note notetype="exception">For statute returns only, if a received date is present showing a date within 30 days of the Returned for Signature date, circle out the latest received date and edit the earlier received date.</note><note notetype="caution">Take the following action on any International <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-PR</citation>, or <citation type="Form">Form 1040-SS</citation> transshipped from another Campus, Territory Office, or Foreign Post:<table frame="all" summary="Transhipped returns" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>There is no Austin Service Center (AUSC) received date,</entry>
<entry>Edit the received date using today's date minus 10 days.</entry>
</row>
</tbody>
</tgroup>
</table></note></para>
<subsection3 id="id340101970"><date>(11-07-2022)</date>
<title>Types of Received Dates</title>
<para>A valid Received Date stamp has <emphasis type="b">all</emphasis> of the following:<alphalist>
<li>The word <emphasis type="q">Received</emphasis></li>
<li>Month (alpha or numeric), Day, and Year</li>
<li>The name of the city or the name of the functional area (e.g., Statute, RIVO, CSCO, Exam, ICT, CII, AM, etc.).</li>
</alphalist><note notetype="note">A received date from one of these cities is not valid: Andover, Atlanta, Brookhaven, Cincinnati {Covington}, Fresno, Kansas City, Ogden, or Philadelphia. Follow the instructions in <seealso idref="id340104577">IRM 3.21.3.8 (11)</seealso> for transshipped returns.</note></para>
<para>Accept a valid Received Date stamp from the following:<alphalist>
<li>Austin (AUSC/AUSPC)</li>
<li>Charlotte, NC</li>
<li>Field Assistance or TAC offices</li>
<li>IRS area/territory</li>
<li>IRS Offices in London, Paris, Beijing or Frankfurt only.</li>
</alphalist></para>
<para>Accept as valid a handwritten or typed received date if edited by an IRS employee in Submission Processing or Return Integrity Verification Operations (RIVO).<note notetype="note">A clear indication that a handwritten or typed received date has been edited by RIVO will be the presence of SPC <emphasis type="q">B</emphasis>, SPC <emphasis type="q">M</emphasis>, and/or <emphasis type="q">RIVO</emphasis> noted or stamped in the upper-left margin. Generally, the RIVO edited received date will be earlier than the original, stamped received date.</note></para>
<para>Accept a received date on an IRS Received Date label (<citation type="Form">Form 14471</citation>) above the caption.<note>Delete and edit the same received date as instructed in <seealso idref="id340104554">IRM 3.21.3.8 (2)</seealso>.</note></para>
</subsection3>
<subsection3 id="id340102958"><date>(10-30-2024)</date>
<title>Post Office Marks</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.8.2.2</citation>, Post Office Marks.<note>Postmark dates from foreign countries are often in Day-Month-Year (DDMMYY) or Year-Month-Day (YYYYMMDD) format. Some countries use roman numerals for the month.</note></para>
</subsection3>
<subsection3 id="id340102959"><date>(01-01-2015)</date>
<title>Private Delivery Service (PDS) Marks</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.8.2.3</citation>, Private Delivery Service (PDS) Marks.</para>
</subsection3>
</subsection2>
<subsection2 id="id340101973"><date>(10-29-2025)</date>
<title>Timely-Filed Returns</title>
<para>In 2026, a current year return is a return filed for tax year 2025. A current calendar-year return (2512) is considered timely filed when it is received on or before the due date:<alphalist>
<li>April 15, 2026 for <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp)</li>
<li>April 15, 2026 for <citation type="Form">Form 1040-NR</citation> (programs 46120 and 46160)</li>
<li>April 15, 2026 for Dual-Status <citation type="Form">Form 1040</citation> (program 46115), Dual-Status <citation type="Form">Form 1040-NR</citation> (program 46129)</li>
<li>June 15, 2026 for <citation type="Form">Form 1040-NR</citation> (programs 46140 and 46180)</li>
<li>June 15, 2026 for Dual-Status <citation type="Form">Form 1040-NR</citation> (programs 46145 and 46185)</li>
</alphalist><note>Extended due dates for taxpayers affected by terroristic action in Israel. Notice 2023-71 (October 13, 2023) provides that certain tax return filing deadlines and other tax obligations for individuals and businesses affected by the terrorist attacks in Israel otherwise due between October 7, 2023, and October 7, 2024, are extended until October 7, 2024. These extensions apply to any individual whose principal residence is located in Israel, the West Bank, or Gaza, and to any business entity or sole proprietor whose principal place of business is in these areas, among others. The extended due dates were implemented automatically for these individuals and businesses based on prior year tax filings. Other individuals eligible for this relief, include, e.g., an individual relief worker affiliated with a recognized governmental or philanthropic organization who is assisting in the covered area. Those and other eligible individuals were advised to inform the IRS of their eligibility for this relief by calling IRS disaster hot lines ((866) 562-5227 for domestic callers and (267)941-1000 for international callers).</note></para>
<para>All returns require a received date.</para>
</subsection2>
<subsection2 id="id340100238"><date>(10-30-2024)</date>
<title>Grace Period</title>
<para>By law, a timely-mailed return is a timely-filed return. This applies to both United States Postal Service (USPS) and <emphasis type="b">designated</emphasis> Private Delivery Service (PDS) mail.</para>
<para><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡</restrict></para>
<para><restrict><emphasis type="b">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></para>
<para><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></para>
<para><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></para>
</subsection2>
<subsection2 id="id340101975"><date>(01-14-2025)</date>
<title>Late-Filed Return/Reasonable Cause</title>
<para>A return is delinquent when it is filed after the due date without an approved extension. <note>Taxpayers residing outside the United States and Puerto Rico are entitled to a two-month extension to file.</note></para>
<para restrict="restrict">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<table frame="all" id="id340101165" orient="port" pgbrk="nobreak" summary="Lated Filed" width="4.5in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" colsep="1" rowsep="3" valign="top"><emphasis type="b">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">≡ ≡ ≡</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1"><emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry colname="col2">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry colname="col3">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b"><emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis></emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
</row>
<row>
<entry><emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry><emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
</row>
<row>
<entry colname="col1"><emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡</entry>
<entry colname="col2">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡<citation type="IRM">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</citation></entry>
<entry colname="col3">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<note notetype="exception">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</note></entry>
</row>
<row>
<entry><emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry><emphasis type="b">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<note notetype="exception">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para restrict="restrict">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<table frame="all" id="id340102573" summary="Automatic 2-month extension " width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col3" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">N</emphasis></emphasis> on a return that qualifies the taxpayer for a special extension when the received date is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and there is an indication (on the return or an attachment) of any of the following:<alphalist>
<li>The taxpayer lived outside the United States and Puerto Rico on the due date of the return.</li>
<li>Caption address outside United States and Puerto Rico.</li>
<li>The taxpayer is in the military or naval service on duty outside the United States and Puerto Rico.</li>
<li>The taxpayer has a APO/DPO/FPO address.</li>
<li><citation type="Form">Form 2555</citation> dates indicate still there or continuing.</li>
<li><citation type="Form">Form 2555</citation> has an ending date later than the tax year of the return (e.g., 2026, 2027, etc.).</li>
<li>Return indicates Treasury Regulation 1.6081-5(a).</li>
</alphalist><note>Do not edit CCC <emphasis type="b"><emphasis type="q">N</emphasis></emphasis> on <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>. These taxpayers do not qualify for the special extension</note>.<note><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b"><emphasis type="q">≡ ≡ ≡</emphasis></emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>.</note><note restrict="norestrict"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b"><emphasis type="q">≡ ≡ ≡ ≡</emphasis></emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></para>
<para>When the taxpayer's reasonable cause statement is not acceptable:<alphalist>
<li>Edit CCC <emphasis type="b"><emphasis type="q">7</emphasis></emphasis></li>
<li>Route for correspondence. Letter 854C (Penalty Waiver or Abatement Disallowed Appeals Procedure Explained) must be issued.</li>
</alphalist></para>
<para>On a late-filed return when reasonable cause is established, take the following action:<table frame="all" id="id340101152" orient="port" pgbrk="nobreak" summary="Established reasonable cause" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colsep="1" rowsep="3"><emphasis type="b">If</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Late filing</entry>
<entry colname="col2">Edit CCC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis>, unless CCC <emphasis type="b"><emphasis type="q">N</emphasis></emphasis> has been edited.</entry>
</row>
<row>
<entry colname="col1">Late payment or a <emphasis type="q">Section 6020(b)</emphasis> notation is present</entry>
<entry colname="col2">Edit CCC <emphasis type="b"><emphasis type="q">M</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis> on a late filed return when the taxpayer has a <citation type="Form">Form 4868</citation> or <citation type="Form">Form 6401</citation> attached to the return and an ITIN or IRSN is present in the primary SSN field. Both ITINs and IRSNs begin with a 9.<note>If CCC <emphasis type="q">N</emphasis> is edited, delete CCC <emphasis type="q">N</emphasis>.</note></para>
<para><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict><note>Returns filed by taxpayers with an extension are due October 15, 2026. Extension forms are not required to be attached to the return when filed.</note><note notetype="reminder"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></para>
<para><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict><note>International taxpayers may have an additional extension until December 15, 2025. Extension forms are not required to be attached to the return when filed.</note><note notetype="reminder"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></para>
</subsection2>
</subsection1>
<subsection1 id="id340102420"><date>(10-29-2025)</date>
<title>General Instructions for All International Returns</title>
<para>Edit RPC <emphasis type="b"><emphasis type="q">L</emphasis></emphasis> and CCC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis> if there are no significant T-line entries present or edited from attachments on lines:<bulletlist>
<li><citation type="Form">Form 1040</citation>: 1a through 38</li>
<li><citation type="Form">Form 1040-A</citation> (TY17 and prior): 7 through 51</li>
<li><citation type="Form">Form 1040-EZ</citation> (TY17 and prior): 1 through 14</li>
<li><citation type="Form">Form 1040-NR</citation>: 1a through 38</li>
<li><citation type="Form">Form 1040-NR-EZ</citation> (TY19 and prior): 3 through 26</li>
</bulletlist></para>
<para><citation type="Form">Form 1040-SS</citation> and <citation type="Form">Form 1040-PR</citation> (TY22 and prior): Edit RPC <emphasis type="b"><emphasis type="q">L</emphasis></emphasis> if there are no significant T-line entries present or edited from attachments on line 3 through 16.</para>
<para>Computer-generated returns are identified by a three-alpha character software code in the bottom margin of page 1 or 2 of <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, or <citation type="Form">Form 1040-SS</citation>, or page 1, 2, 3, or 4 of <citation type="Form">Form 1040-SR</citation>. Edit RPC <emphasis type="b"><emphasis type="q">V</emphasis></emphasis> when the tax return is computer generated. Also, edit SPC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> if <emphasis type="b">FFF</emphasis> (separate from the software code) is present in the bottom margin.<note notetype="exception">Do <emphasis type="b">not</emphasis> edit RPC <emphasis type="q">V</emphasis> or SPC <emphasis type="q">Y</emphasis> if the return is a prior year return, or there is an indication the return was prepared by Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) (e.g., the presence of an <emphasis type="q">S</emphasis> within the P-TIN field).</note></para>
<para>For <emphasis type="b">TY19 and TY20</emphasis> returns identified as Economic Impact Payment (EIP) returns, no special processing is required. Disregard any notations of EIP on the return, and process per current instructions.</para>
<para>If the return contains page 1 from <citation type="Form">Form 1040</citation> and page 2 from <citation type="Form">Form 1040-NR</citation> or vice-versa:<bulletlist>
<li>Convert and process as <citation type="Form">Form 1040-NR</citation> <emphasis type="b">unless</emphasis> Schedule OI is attached and the taxpayer indicates presence in the U.S. for 365 or 366 days.</li>
<li>If the taxpayer indicates presence in the U.S. for 365 or 366 days, then convert and process return as <citation type="Form">Form 1040</citation>.</li>
</bulletlist></para>
<para>All amounts are to be reported in U.S. currency <emphasis type="b">only.</emphasis> If amounts are reported in foreign currency, give the return to the <emphasis type="b">workleader</emphasis>, who will convert any amounts reported in foreign currency to U.S. dollars using the exchange rate table appropriate for the tax period of the filer's return. See <a external="yes" href="https://fiscaldata.treasury.gov/datasets/treasury-reporting-rates-exchange/treasury-reporting-rates-of-exchange" title="Historical Exchange Rates">Treasury Reporting Rates of Exchange</a>, and use December rates for the tax year of the return. Divide the foreign currency amount by the exchange rate.</para>
<para>For early-filed returns, such as gambling:<alphalist>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">480</emphasis></emphasis>,</li>
<li>Edit the tax period in <emphasis type="b">YYMM</emphasis> format, and</li>
<li>Edit the received date if not present.</li>
</alphalist></para>
<para>Some situations will require special editing procedures. Examine the return for indications of these conditions. Edit these returns using instructions in <citation type="IRM">IRM 3.11.3.6</citation>, Special Situations and Returns, unless otherwise instructed in line-by-line instructions in <citation type="IRM">IRM 3.21.3</citation>: <table frame="all" id="id340101161" summary="Special Situations" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="55.00*"/>
<colspec colname="COLSPEC0" colwidth="45.00*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">Special Situations</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">IRM Reference</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Combat Zone and other Military Operations</entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.1</citation></entry>
</row>
<row>
<entry>Examination Cases</entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.5</citation></entry>
</row>
<row>
<entry>Fiduciary Relationship (Minor Child, POA)</entry>
<entry><citation type="IRM">IRM 3.11.3.11</citation></entry>
</row>
<row>
<entry>Frivolous Filer/Non-Filer Returns <note><emphasis type="b">Any return with a 1099-OID should be treated as frivolous.</emphasis></note><note>There are also FRIV 1040-NR Sole Proprietor - UK returns</note></entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.6</citation></entry>
</row>
<row>
<entry>Hardship<br/>When the Taxpayer Advocate Service (TAS) Liaison walks a hardship return through Code &amp; Edit:<bulletlist>
<li>Perform all normal editing.</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">O</emphasis></emphasis> to freeze the refund</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> to send the return to Error Resolution System (ERS)</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the refund line on the return.</li>
<li>Do not correspond. If correspondence conditions are identified during editing, give the return back to TAS. </li>
</bulletlist></entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.4</citation></entry>
</row>
<row>
<entry>Identity Theft: Taxpayer submits <citation type="Form">Form 14039</citation>, <citation type="Form">Form 14039 (SP)</citation> or police report(s) claiming identity theft</entry>
<entry><seealso idref="id340102660">Exhibit 3.21.3-1</seealso></entry>
</row>
<row>
<entry>Killed in Terrorist Action (KITA)</entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.2</citation></entry>
</row>
<row>
<entry>Natural Disaster/Emergency Relief Program</entry>
<entry><citation type="IRM">IRM 3.11.3.6.1.3</citation><note notetype="exception">The exception applies to domestic withholding only. Follow normal IRM procedures for withholding from Form 8805, Form 8288-A and Form 1042-S.</note></entry>
</row>
<row>
<entry>Suicide Threats</entry>
<entry align="left"><citation type="IRM">IRM 3.11.3.6.1.8</citation></entry>
</row>
</tbody>
</tgroup>
</table><table frame="all" id="id340102607" summary="Special Returns" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="COLSPEC1" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">Special Returns</emphasis></entry>
<entry align="center" colsep="1" valign="top"><emphasis type="b">IRM Reference</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">Amended Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.1</citation></entry>
</row>
<row>
<entry colsep="1" rowsep="1">Blank Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.3</citation></entry>
</row>
<row>
<entry>Blind Trust Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.21</citation></entry>
</row>
<row>
<entry colsep="1" rowsep="1">Blocked or Deferrable Income Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.6</citation></entry>
</row>
<row>
<entry colsep="1">Correspondence Imaging Inventory (CII) Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.7</citation></entry>
</row>
<row>
<entry colsep="1">Combined Tax Liability Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.8</citation></entry>
</row>
<row>
<entry colsep="1">Community Property or Registered Domestic Partnership Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.9</citation> and <seealso idref="id340102729">IRM 3.21.3.9.2</seealso></entry>
</row>
<row>
<entry>52-53 Week Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.20</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 8938</citation>, Statement of Specified Foreign Financial Assets</entry>
<entry><seealso idref="id340102660">Exhibit 3.21.3-1</seealso> and <citation type="IRM">IRM 3.11.3.6.2.10</citation></entry>
</row>
<row>
<entry colsep="1">Incomplete Returns</entry>
<entry colsep="1"><citation type="IRM">IRM 3.11.3.6.2.4</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 8379</citation>, Injured Spouse Allocation</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.11</citation></entry>
</row>
<row>
<entry><citation type="Form">Form 8857</citation>, Innocent Spouse Relief Request</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.12</citation></entry>
</row>
<row>
<entry>Misblocked Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.14</citation> and <seealso idref="id340102183">IRM 3.21.3.4.1</seealso></entry>
</row>
<row>
<entry>Misfiled Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.15</citation></entry>
</row>
<row>
<entry>Reinput Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.16</citation></entry>
</row>
<row>
<entry>Returns Secured by Collection</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.17</citation></entry>
</row>
<row>
<entry>Short Period Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.18</citation><note>Edit Action Code <emphasis type="b"><emphasis type="q">215</emphasis></emphasis> on International Returns.</note></entry>
</row>
<row>
<entry>Substitute for Return (SFR)</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.19</citation></entry>
</row>
<row>
<entry>Unprocessable Returns</entry>
<entry><citation type="IRM">IRM 3.11.3.6.2.2</citation></entry>
</row>
</tbody>
</tgroup>
</table><note>Taxpayers affected by terroristic action in Israel (October 7, 2023). See discussion of Notice 2023-71 (October 13, 2023) in Note following 3.21.3.8.2(e).</note></para>
<subsection2 id="id340103135"><date>(02-10-2025)</date>
<title>Streamlined Filing Compliance Procedures</title>
<para>Treat as Streamlined Filing Compliance Procedures if any are present:<bulletlist>
<li>Notation of <emphasis type="q">Streamlined Foreign Offshore</emphasis></li>
<li>Notation of <emphasis type="q">Streamlined Domestic Offshore</emphasis></li>
<li>Package of returns addressed to <emphasis type="b">Mail Stop 6063 AUSC</emphasis></li>
<li>Taxpayer mentions the <emphasis type="q">Streamlined</emphasis> procedures in an attached letter</li>
</bulletlist></para>
<para>Returns postmarked <emphasis type="b">on or after</emphasis> July 1, 2014 will follow the Streamlined Filing Compliance Procedures processing instructions as outlined at <seealso idref="id340103146">IRM 3.21.3.9.1.1</seealso>.</para>
<para>Submissions consisting only of <citation type="Form">Form 1040-NR</citation> are not processed using Streamlined Filing Compliance Procedures. <citation type="Form">Form 1040-NR</citation> must have been reviewed by LB&amp;I per <seealso idref="id340103146">IRM 3.21.3.9.1.1</seealso> LB&amp;I will indicate this by leaving an action trail in the left margin.</para>
<para>Streamlined packages may contain a mixture of <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, and Dual-Status returns.<bulletlist>
<li>Fully code all returns.</li>
<li>Tag <citation type="Form">Form 1040-NR</citation> for rebatch with a purple rebatch tag. Mark the Streamlined 1040-NR box.</li>
<li>Edit action trail <emphasis type="q">Streamlined Package Complete</emphasis> in the left margin on each return in the package.</li>
</bulletlist><note>If the <citation type="Form">Form 1040</citation> is the controlling document in a Dual-Status return, do not tag the return for rebatching.</note></para>
<para>Unless otherwise instructed, it is important that all returns submitted by a taxpayer be kept together. Streamlined packages tagged for rebatching will require special handling. <citation type="Form">Form 1040-NR</citation> will be rebatched into appropriate programs. All program transmittals and returns must stay together through the remainder of the pipeline process.</para>
<para>If Letter 4087C and/or an explanation stating that the taxpayer is responding to a 4087C is attached, or if there is an envelope addressed to MS 6126, treat as a <emphasis type="q">reply to Streamlined correspondence.</emphasis> Route the uncoded package to Rejects using the <emphasis type="b">yellow</emphasis> Streamlined tag. <note notetype="exception">Do not route to Rejects if a notation <emphasis type="q">Process as Original</emphasis> or <emphasis type="q">PAO</emphasis> is present on the return.</note></para>
<para>All returns submitted under the Streamlined Filing Compliance Procedures must have a valid Taxpayer Identification Number (TIN). If a return submitted to the Streamlined Procedures is received without a Taxpayer Identification Number (TIN), search the package for a valid TIN. If no TIN is found, route the uncoded package to Entity Control for an IRSN using yellow Streamlined tag.<note notetype="reminder">An IRSN <emphasis type="b">must be assigned</emphasis> before the package can be routed to Statute. The assignment of an IRSN to a submission made by a taxpayer required to use an SSN does not constitute waiver by the IRS of the eligibility requirements for the Streamlined Filing Compliance Procedures.</note></para>
<para>Any Streamlined package that contains any return marked amended/duplicate/copy or indication of Copy to ICT submitted under this procedure should be routed uncoded to LB&amp;I at MS 4305 AUSC using yellow Streamlined tag. <note>If the Certification <citation type="Form">Form 14653</citation> or <citation type="Form">Form 14654</citation> is marked <emphasis type="b"><emphasis type="q">Amended</emphasis></emphasis>, then the Streamlined package must be reviewed by LB&amp;I before processing. If an amended certification form is attached to an amended return, and there isn’t an indication of prior LB&amp;I review, then route the package to MS 4305 AUSC using yellow Streamlined tag.</note><note>LB&amp;I will review the returns and determine the actions that need to be taken by Submission Processing. Follow the directives provided by LB&amp;I when the return is received back from LB&amp;I review. LB&amp;I will make the notations in the lower-left margin.</note><note notetype="note">If a statute year <citation type="Form">Form 1040-X</citation> without an <emphasis type="q">AM Streamlined Cover sheet</emphasis> attached has not been cleared by Statute, route the entire package uncoded to LB&amp;I at MS 4305 AUSC using yellow Streamlined tag.</note></para>
<para>If a return in the package requires Statute Clearance, route the entire uncoded package to LB&amp;I, STOP 4305 AUSC.<note notetype="exception">Statute year <citation type="Form">Form 1040-X</citation> received with an <emphasis type="q">AM Streamlined cover sheet</emphasis> already attached or an LB&amp;I reviewed notation or stamp do not need to be routed to LB&amp;I.</note></para>
<para>When the Attachment Guide requires routing the actual return to another department (e.g., Collections, Exam), route to LB&amp;I MS 4305 AUSC by attaching the yellow Streamlined tag to the uncoded package, checking the <emphasis type="q">other</emphasis> box, and writing the reason for routing to LB&amp;I.</para>
<para>When the Attachment Guide requires TC 150 research, route to LB&amp;I MS 4305 AUSC by attaching the <emphasis type="b">yellow</emphasis> Streamlined tag to the uncoded package and check the <emphasis type="q">TC 150 research</emphasis> box.</para>
<para>When attachments are received separated from returns (FBARs, certifications, correspondence, etc.), attach them to corresponding tax years. If the attachment does not correspond to a tax year, attach to the latest Streamlined tax year. <note notetype="exception">If original BMF forms are listed on the certification, route entire package to LB&amp;I at MS 4305 AUSC. Otherwise, route BMF forms to R&amp;C and leave action trail on related tax year (if any).</note></para>
<para>Take the following actions for completing the AM Streamlined Coversheet attached to Form 1040-X:<alphalist>
<li>Check the <emphasis type="q">YES</emphasis> or <emphasis type="q">NO</emphasis> box as appropriate, next to <emphasis type="q">SP Corresponded for Certification issue</emphasis> to indicate whether correspondence is required for a Streamline certification issue.</li>
<li>Circle the tax year(s) of the returns in the package other than Form(s) 1040-X. If the tax year(s) are not listed on the coversheet, edit and circle the tax years in the same area as the preprinted tax years on the coversheet. </li>
</alphalist></para>
<subsection3 id="id340103146"><date>(10-29-2025)</date>
<title>2014 Streamlined Filing Compliance Procedures</title>
<para>Review all instructions in <seealso idref="id340103135">IRM 3.21.3.9.1</seealso> prior to processing with Streamlined Filing Compliance Procedures.</para>
<para>All streamlined returns should be coded with SPC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis>.</para>
<para>When a complete streamlined package is received, edit:<bulletlist>
<li>CCC <emphasis type="b"><emphasis type="q">M</emphasis></emphasis></li>
<li>CCC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis></li>
<li>CCC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis><note>Do not edit CCC <emphasis type="q">N</emphasis> if editing CCC <emphasis type="q">M</emphasis>, CCC <emphasis type="q">P</emphasis>, and CCC <emphasis type="q">R</emphasis>.</note><note notetype="caution">Do NOT edit CCC <emphasis type="q">M</emphasis>, CCC <emphasis type="q">P,</emphasis> and CCC <emphasis type="q">R</emphasis> if corresponding for a streamlined issue such as the certification. If CCC <emphasis type="q">M</emphasis>, CCC <emphasis type="q">P</emphasis>, and CCC <emphasis type="q">R</emphasis> are not edited, see <seealso idref="id340101975">IRM 3.21.3.8.4</seealso> for CCC <emphasis type="q">N</emphasis> instructions.</note></li>
</bulletlist></para>
<para>The instructions for editing CCC <emphasis type="q">7</emphasis> on streamlined returns will not apply if the return has CCC <emphasis type="q">M</emphasis>, CCC <emphasis type="q">P</emphasis>, and CCC <emphasis type="q">R</emphasis> edited.</para>
<para>Follow normal coding instructions as outlined in <citation type="IRM">IRM 3.21.3</citation> and <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<para>If the package is incomplete, see <seealso idref="id340103147">IRM 3.21.3.9.1.2</seealso>.</para>
<para>Once it has been determined that a streamlined package is complete:<alphalist>
<li>If a copy of the certification is not attached to each tax year in the package, photocopy and attach.</li>
<li>If the taxpayer provides an explanation on a separate statement, the statement must also be copied and attached to the return.</li>
</alphalist><note>Use pink tag to indicate the number of copies and which returns need copies.</note></para>
<para>Once all returns have a photocopy of the certification, detach the certification with the original signature. Route this original certification to LB&amp;I, STOP 4305 AUSC, using blue routing tag.</para>
<para>If a package contains <citation type="Form">Form 1040-X</citation> AND the certification is complete with all tax years:<alphalist>
<li>Separate the <citation type="Form">Form 1040-X</citation>.<note notetype="caution">Do not separate/detach Form 1040 from Form 1040-X when both returns are for the same year.</note></li>
<li>A copy of the certification MUST be attached to each <citation type="Form">Form 1040-X</citation>.</li>
<li>Edit an action trail, <emphasis type="q">Streamlined Package Complete,</emphasis> in the left margin on each return in the package.</li>
<li>When an AM Streamlined Coversheet is attached to each <citation type="Form">Form 1040-X</citation> in the package, route to ICT using a blue routing tag. Keep multiple <citation type="Form">Form 1040-X</citation> together.</li>
<li>When a streamlined <citation type="Form">Form 1040-X</citation> is missing an AM Streamlined Coversheet, attach a yellow streamlined tag, check the box, <emphasis type="q">other,</emphasis> and notate, <emphasis type="b">missing coversheet.</emphasis> Route to LB&amp;I, STOP 4305 AUSC.</li>
</alphalist><note notetype="exception">If streamlined correspondence is required, follow <seealso idref="id340104555">IRM 3.21.3.9.1.2 (2)</seealso>.</note></para>
</subsection3>
<subsection3 id="id340103147"><date>(10-30-2024)</date>
<title>Correspondence for 2014 Streamlined Filing Compliance Procedures</title>
<para>If the items below are not submitted with a <emphasis type="b">new</emphasis> Streamlined package, <emphasis type="b">correspond</emphasis>:<alphalist>
<li>Items required for a complete Streamlined Foreign Offshore filing:<br/>- Original signature(s) of the taxpayer(s) under a jurat on at least one Certification.<note>If the tax return is married filing jointly then correspond if one or both signatures are missing.</note><note notetype="exception">Any return received from LB&amp;I with the notations of <emphasis type="q">Process as Streamlined</emphasis> and <emphasis type="q">Reviewed by LB&amp;I</emphasis> and there is a copy of the original certification, <emphasis type="b">do not</emphasis> correspond for original certification.</note><br/>- <citation type="Form">Form 14653</citation> (Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures).</li>
<li>Items required for a complete Streamlined Domestic Offshore filing:<br/>- Amount of taxpayer's miscellaneous offshore penalty (only packages with <citation type="Form">Form 1040-X</citation> require a penalty computation).<br/>- An original signature is required under a jurat on at least one certification.<note>If the tax return is married filing jointly then correspond if one or both signatures are missing using Form 13900.</note><note notetype="exception">Any return received from LB&amp;I with the notations of <emphasis type="q">Process as Streamlined</emphasis> and <emphasis type="q">Reviewed by LB&amp;I</emphasis> and there is a copy of the original certification, <emphasis type="b">do not</emphasis> correspond for original certification.</note><br/>- <citation type="Form">Form 14654</citation> (Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures).<note>If the taxpayer submits Streamlined package with <citation type="Form">Form 14438</citation> questionnaire instead of a certification, correspond using paragraph <emphasis type="q">E</emphasis> instructing the taxpayer to follow current Streamlined procedures.</note></li>
</alphalist><note>A substitute certification form is acceptable as long as it contains all of the relevant information listed above including a signature under a jurat. <emphasis type="b">Correspond</emphasis> if missing.</note></para>
<para id="id340104555">If any Streamlined correspondence is required, follow the instructions below:<bulletlist>
<li>Use <citation type="Form">Form 13900</citation> and only correspond on one tax year.</li>
<li>Use Action Code <emphasis type="b"><emphasis type="q">215</emphasis></emphasis> on each return, except <citation type="Form">Form 1040-X</citation>.</li>
<li>Keep the package together - including any <citation type="Form">Form 1040-X</citation>.</li>
</bulletlist></para>
<para>If correspondence is required AND there are NO Streamlined issues, follow the instructions below:<bulletlist>
<li>Use <citation type="Form">Form 13900</citation> to correspond.</li>
<li>Use Action Code <emphasis type="b"><emphasis type="q">215</emphasis></emphasis> on each return, except <citation type="Form">Form 1040-X</citation>.</li>
<li>Keep the package together with the exception of <citation type="Form">Form 1040-X</citation>.</li>
<li>Ensure each return has a copy of the certification and route the original certification to LB&amp;I at MS 4305.<note notetype="caution">If you are separating <citation type="Form">Form 1040-X</citation>, remember to complete the AM cover sheet and attach a copy of the certification to the return(s). Edit an action trail <emphasis type="q">Streamlined Package Complete</emphasis> on each return in the package.</note></li>
</bulletlist></para>
</subsection3>
<subsection3 id="id340103148"><date>(01-01-2015)</date>
<title>Amended/Duplicate Returns Submitted for 2014 Streamlined Filing Compliance Procedures</title>
<para>See <seealso idref="id340103146">IRM 3.21.3.9.1.1</seealso>.</para>
</subsection3>
</subsection2>
<subsection2 id="id340102729"><date>(01-01-2018)</date>
<title>Community Property or Registered Domestic Partnership Returns - General Information</title>
<para>If taxpayers are married and are subject to the community property laws of a foreign country, a United States state, or a United States Territory, they generally must follow those laws to determine their income for United States tax purposes unless: <alphalist>
<li>Both taxpayers are nonresident aliens.</li>
<li>One taxpayer is a nonresident alien and the other is a United States citizen or resident and they do not both choose to be treated as United States residents.</li>
</alphalist></para>
<para>If one taxpayer is a nonresident alien, the following rules apply to community income. <alphalist>
<li>Earned income of a spouse, other than trade or business income and a partner’s distributive share of partnership income, is treated as the income of the taxpayer whose services produced the income. That taxpayer must report all of it on a separate tax return.</li>
<li>Trade or business income, other than a partner distributive share of partnership income, is treated as the income of the person who exercises substantially all of the management and control over the trade or business. That taxpayer must report all of it on a separate return.</li>
<li>Partnership income (or loss). A partner distributive share of partnership income is treated as the income (or loss) of the partner. The partner must report all of it on a separate return.</li>
</alphalist></para>
<para>Income derived from the separate property of one taxpayer (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that taxpayer. That taxpayer must report all of it on a separate return. Use the appropriate community property law to determine what is separate property. <note>Income can no longer be split under Community Property provisions.</note></para>
<para>All other community income is treated as provided by the applicable community property laws.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102964"><date>(04-08-2025)</date>
<title>Decedent Return</title>
<para>For ALL international returns, see <citation type="IRM">IRM 3.11.3.10</citation> - <citation type="IRM">IRM 3.11.3.10.6</citation>.<note>If using <citation type="Form">Form 9143</citation> to correspond for a missing signature on a decedent return, mark boxes 1 and 24.</note></para>
<para>In addition to the instructions above, special editing is required when an Additional Information Line (AIL) is required for a foreign address. If a foreign address AIL is present, and a decedent AIL is present or has been edited as a second AIL, take the following actions for a refund return:<alphalist>
<li>DO NOT edit CCC <emphasis type="q">L</emphasis> or CCC <emphasis type="q">W</emphasis>.</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="b"><emphasis type="q">Manual Refund</emphasis></emphasis>.<note notetype="exception">Do not edit CCC <emphasis type="q">Y,</emphasis> if CCC <emphasis type="q">3</emphasis> has been edited. If the taxpayer has elected to use Direct Deposit or has been issued an IRSN, do not edit CCC <emphasis type="q">Y</emphasis>. (An IRSN begins with a 9 and the middle two digits are <emphasis type="b">other than 50-65, 70-88, 90-92 and 94-99.</emphasis> The middle two digits identify the campus location where it was issued.)</note></li>
</alphalist></para>
</subsection1>
<subsection1 id="id340101976"><date>(01-01-2021)</date>
<title>Tax Period for International Returns</title>
<para>See <seealso idref="id340102465">IRM 3.21.3.84.1</seealso> for <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040-NR-EZ</citation> specific instructions.</para>
<para>Australian residents often use a <emphasis type="b">June (06) fiscal tax period</emphasis> ending date that coincides with the Australian accounting period. Follow taxpayer intent and edit YY06 for the tax period when June 30th is indicated as the tax period ending date on the tax return for an Australian resident.</para>
<para>New Zealand residents often use a <emphasis type="b">March (03) fiscal tax period</emphasis> ending date that coincides with the individual New Zealand accounting period. Follow taxpayer intent and edit YY03 for the tax period when March 31st is indicated as the tax period ending date on the tax return for a New Zealand resident.</para>
<para>U.K. residents use a fiscal tax period that ends on April 5th.</para>
<para>For additional instructions refer to <citation type="IRM">IRM 3.11.3.7</citation>, Tax Period.<note notetype="caution">See <seealso idref="id340102465">IRM 3.21.3.84.1</seealso> for additional information <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> instructions.</note></para>
</subsection1>
<subsection1 id="id340101977"><date>(01-01-2019)</date>
<title>General Instructions for Editing All International Returns</title>
<para>The following subsections contain instructions for:<bulletlist>
<li>Caption Information</li>
<li>Taxpayer Identification Number</li>
<li>Name and Additional Information Line</li>
<li>Mailing Address</li>
<li>City and State</li>
<li>ZIP Code</li>
<li>Country Name</li>
</bulletlist></para>
<para>Additional instructions may be found within form-specific instructions.</para>
<subsection2 id="id340101978"><date>(01-01-2024)</date>
<title>Caption Information and Editing</title>
<para><emphasis type="b">Required Caption Information Includes</emphasis>:<alphalist restrict="norestrict">
<li>Primary Taxpayer Identification Number (P-TIN)</li>
<li>Secondary Taxpayer Identification Number (S-TIN), if applicable</li>
<li>Name(s)</li>
<li>Additional Information Line (which may be present to further identify the taxpayer's location or representative)</li>
<li>Mailing Address</li>
<li>City/State</li>
<li>Foreign Province/State or Territory/Foreign Mail Routing Code/Postal Code</li>
<li>Country (if applicable)</li>
<li>ZIP Code when available</li>
</alphalist></para>
<para>Do <emphasis type="b">not</emphasis> change the name control when it has been edited in red by: Entity Unit, ITIN Operation, or RPS employee. Use the Entity/ITIN/RPS editing to perfect the:<alphalist>
<li>Name Control for the caption.</li>
<li>TIN on attachments - Schedule C, Schedule EIC, Schedule H, Schedule SE, <citation type="Form">Form 2441</citation>, <citation type="Form">Form 4137</citation>, <citation type="Form">Form 5405</citation> <citation type="Form">Form 8839</citation>, <citation type="Form">Form 8853</citation>, <citation type="Form">Form 8863</citation>, <citation type="Form">Form 8919</citation>, <citation type="Form">Form 8941</citation>, and <citation type="Form">Form 8958</citation>.</li>
</alphalist><note>The name control for a newly assigned TIN or IRSN may have been edited and underlined by the ITIN Operation or Entity Unit.</note></para>
<para>Search the return and attachments for any missing caption information and perfect the caption if all missing information is found. For TY18, edit international address information from Schedule 6 to the caption if not already present when a complete address cannot be found elsewhere on the return.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.21.3.9.1</citation> and <citation type="IRM">IRM 3.11.3.9.2</citation>. In addition to these instructions, form specific instructions must be followed for <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040-NR-EZ</citation>. See <seealso idref="id340102466">IRM 3.21.3.84.3</seealso> through <seealso idref="id340102480">IRM 3.21.3.84.5</seealso>.</para>
</subsection2>
<subsection2 id="id340101979"><date>(01-01-2015)</date>
<title>Taxpayer Identification Number</title>
<para>For complete instructions see <citation type="IRM">IRM 3.11.3.9.2.1.</citation>, Taxpayer Identification Number (TIN).</para>
<subsection3 id="id340101980"><date>(01-01-2021)</date>
<title>Primary TIN</title>
<para>If the P-TIN is missing or incomplete, examine the return and its attachments and edit the P-TIN, if found. Circle an incomplete P-TIN. </para>
<para>If there is an indication the taxpayer has used a TIN that is not their own, take no action. <note notetype="example">The taxpayer shows an ITIN on the return and an SSN on attached Form(s) W-2.</note></para>
<para>If the primary taxpayer’s TIN includes a notation of “NRA” or “nonresident” and the secondary taxpayer has an SSN/ITIN and income, edit the secondary SSN/ITIN as the primary TIN and reverse the order of the names.</para>
<para>See <seealso idref="id340102474">IRM 3.21.3.84.3.1.1</seealso> for <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040-NR-EZ</citation> specific instructions.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.9.2.1.1.</citation>, Primary TIN (P-TIN).</para>
</subsection3>
<subsection3 id="id340101981"><date>(01-01-2020)</date>
<title>Secondary TIN</title>
<para>Edit the S-TIN from the return or attachments if it is missing or incomplete, and the Filing Status (FS) is <emphasis type="q">2,</emphasis> <emphasis type="q">3,</emphasis> or <emphasis type="q">6.</emphasis><note notetype="exception">A Secondary TIN is not allowed on a <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.9.2.1.2</citation> and <seealso idref="id340102476">IRM 3.21.3.84.4.1</seealso>.</para>
</subsection3>
<subsection3 id="id340101982"><date>(01-01-2015)</date>
<title>Canadian TIN</title>
<para><emphasis type="b">Canadian TIN</emphasis>: Canada assigns a Canadian TIN in a 3-3-3 (000-000-000) format. If it can be determined that the TIN is a Canadian TIN, examine the return and attachments for a TIN in a 3-2-4 (000-00-0000) format:<alphalist>
<li>If found, circle the Canadian TIN, and edit the correct U.S. TIN (000-00-0000 format).</li>
<li>If not found, circle the Canadian TIN.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340101983"><date>(01-01-2021)</date>
<title>ITIN</title>
<para><emphasis type="b">ITINs</emphasis> are issued to individuals who do not qualify for Social Security Numbers (SSNs). The ITIN is issued for tax purposes only and is obtained by completing a <citation type="Form">Form W-7</citation>, Application for IRS Individual Taxpayer Identification Number.</para>
<para>Stop editing the return and take the following actions when <citation type="Form">Form W-7</citation> or <citation type="Form">Form W-7 (SP)</citation> is attached to the return:<alphalist>
<li><emphasis type="b">Unnumbered</emphasis>:<br/>• Pull the return from the batch. Attach <citation type="Form">Form W-7</citation> to the front of the return.<br/>• Edit the Received Date to the left of the line 6 area on <citation type="Form">Form W-7</citation>/<citation type="Form">Form W-7 (SP)</citation> in <emphasis type="q">MMDDYY</emphasis> format and route the entire return to the ITIN unit.</li>
<li><emphasis type="b">Numbered</emphasis>: Edit Action Code <emphasis type="b"><emphasis type="q">610</emphasis></emphasis>.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340103227"><date>(10-30-2024)</date>
<title>Internal Revenue Service Number (IRSN)</title>
<para>These numbers are used for internal processing only when the taxpayer does not qualify for an SSN or ITIN. An IRSN will start with a 9 (nine) and the middle two digits are other than 50-65, 70-88, 90-92 and 94-99. The middle two digits identify the Campus location where it was issued from. The fourth and fifth digits for the Austin Campus are 06, 18, and 66.</para>
</subsection3>
</subsection2>
<subsection2 id="id340101984"><date>(01-01-2015)</date>
<title>Name and Additional Information Lines</title>
<para>Each return processed must have a legible last name. Research following local procedures when the name is illegible and cannot be perfected.</para>
<para>There are two lines available for taxpayer identification:<alphalist>
<li>The name line is for the first name, middle initial and last name(s) of the primary and secondary (if present) taxpayer(s). This includes any suffix.</li>
<li>The additional information line (AIL) is used to further identify the taxpayer or contain a foreign street address.<note notetype="example">Additional name, address or representative information may be shown.</note></li>
</alphalist></para>
<subsection3 id="id340102200"><date>(01-01-2015)</date>
<title>Name Line</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.9.2.2.1</citation>, Name Line.</para>
</subsection3>
<subsection3 id="id340102965"><date>(01-01-2024)</date>
<title>Additional Information Line</title>
<para id="id340104548">An AIL can contain the following information:<alphalist>
<li>A fiduciary, taxpayer representative, or in-care-of (c/o or %) information</li>
<li>A parent signing for a minor child (see <seealso idref="id340103321">Figure 3.21.3-1</seealso>)</li>
<li>A location other than a street address (e.g., building, college, company) (see <citation type="IRM">IRM 3.11.3.9.2.2.2</citation>, Additional Information Line (AIL))</li>
<li>Mailing address of a foreign country<note notetype="note">A P.O. Box can be an AIL.</note></li>
<li>Private Mailbox (PMB)</li>
<li>For a Puerto Rico address, see <seealso idref="id340103106">IRM 3.21.3.12.3.3</seealso></li>
</alphalist></para>
<para>If any of the above items listed in <seealso idref="id340104548">IRM 3.21.3.12.3.2 (1)</seealso> are present, edit and/or underline the AIL.<note notetype="exception">Do not underline the foreign mailing address if no province, city, or postal code is present.</note></para>
<para>If a foreign address is present on <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation>, or <citation type="Form">Form 1040-EZ</citation> and a name is present or has been edited as a second AIL, underline both. Then take the following actions for <emphasis type="b">REFUND</emphasis> returns:<alphalist>
<li>For Decedent Returns, <emphasis type="b">do not</emphasis> edit CCC <emphasis type="q">L</emphasis> or CCC <emphasis type="q">W</emphasis>.</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="b"><emphasis type="q">Manual Refund</emphasis></emphasis>.<note notetype="exception">Do not edit CCC <emphasis type="q">Y</emphasis>, if CCC <emphasis type="q">3</emphasis> has been edited. If the taxpayer has elected to use Direct Deposit or has been issued an IRSN, do not edit CCC <emphasis type="q">Y</emphasis>.(An IRSN begins with a 9 and the middle two digits are <emphasis type="b">other than 50-65, 70-88, 90-92 and 94-99</emphasis>. The middle two digits identify the Campus location where it was issued from. The fourth and fifth digits for the Austin Campus are 06, 18 and 66).</note></li>
</alphalist></para>
<para>For additional instructions, refer to <citation type="IRM">IRM 3.11.3.9.2.2.2</citation>, Name Line and Additional Information Line.</para>
<figure id="id340103321">
<graphic id="id340103021"><file filename="34010001"/><descriptor>
<desc-para>This figure contains two graphics. The first graphic represents the Form 1040 (page 1) with the entity portion completed.<desc-bulletlist>
<desc-li>The name line is Negasso Cheleleka. <desc-quote>MINOR</desc-quote> is edited in red beside the name.</desc-li>
<desc-li>On the Additional Information Line (AIL) of Form 1040, the name of Tedros Cheleleka is edited and underlined in red.</desc-li>
<desc-li>The TIN is 000-00-3663.</desc-li>
<desc-li>The street address is 5506 Shinfa St. It has been underlined in red.</desc-li>
<desc-li>The city as Addis Ababa.</desc-li>
<desc-li>The foreign country name is Ethiopia, which is edited with a red slash before and after Ethiopia and a dollar sign ($).</desc-li>
<desc-li>The filing status is single.</desc-li>
<desc-li> A Computer Condition Code (CCC) <desc-quote>Y</desc-quote> is edited in red in the blank space to the right of the right of <desc-quote>Head of household (HOH)</desc-quote> in the Filing Status area. This indicates that this return needs to be processed as a manual refund to ensure that the refund check is issued in the correct name.</desc-li>
<desc-li>An action trail of <desc-quote>Manual Refund</desc-quote> is edited to the lower-left margin of Form 1040 in red.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents the bottom half of Form 1040 (page 2), showing a refund of $120.67. The signature area contains the name <desc-quote>Tedros Cheleleka, parent of a minor child</desc-quote>.</desc-para>
</descriptor></graphic>
<caption>Parent Signing for a Minor Child</caption></figure>
</subsection3>
<subsection3 id="id340103106"><date>(10-30-2024)</date>
<title>Additional Information Line (Puerto Rico)</title>
<para>The Additional Information Line (AIL) may be found anywhere in the caption area.<note>See <seealso idref="id340104564">IRM 3.21.3.12.3.3 (3)</seealso>(g) below for examples of correct editing of address.</note></para>
<para>When the name of a barrio, sector, subdivision or building name is present and a street address, P.O. Box or highway contract (HC) is also present, underline as the AIL the barrio, sector, urbanizations, subdivisions, or building name.<note notetype="caution"><emphasis type="b">Do Not</emphasis> underline it if its the only element of the mailing address.</note> In the table below are common abbreviations used to refer to urbanizations, subdivisions, buildings, and Private Mailboxes.<note notetype="exception">If a building (edificio) is a necessary part of the main address instead of just additional information, don’t underline it as an AIL.</note><table frame="all" id="id340100341" summary="Common abbreviations used to refer to urbanizations, subdivisions, buildings, and Private Mail Boxes">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="COLSPEC0" colwidth="50*"/>
<colspec colname="col1" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Abbreviations</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Urbanizations, Subdivisions, and Buildings</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>ALT</entry>
<entry>Altura</entry>
</row>
<row>
<entry>ALTS</entry>
<entry>Alturas</entry>
</row>
<row>
<entry>BDA</entry>
<entry>Barriada</entry>
</row>
<row>
<entry>BO</entry>
<entry>Barrio</entry>
</row>
<row>
<entry>COLINAS</entry>
<entry>Colinas</entry>
</row>
<row>
<entry>COND</entry>
<entry>Condominio</entry>
</row>
<row>
<entry>COOP</entry>
<entry>Cooperativa</entry>
</row>
<row>
<entry>DEPT</entry>
<entry>Departamento</entry>
</row>
<row>
<entry>EDIF or EDF</entry>
<entry>Edificio</entry>
</row>
<row>
<entry>EST</entry>
<entry>Estancias</entry>
</row>
<row>
<entry>EXT</entry>
<entry>Extension</entry>
</row>
<row>
<entry>IND</entry>
<entry>Industrial </entry>
</row>
<row>
<entry>JARD</entry>
<entry>Jardines</entry>
</row>
<row>
<entry>MANS</entry>
<entry>Mansiones</entry>
</row>
<row>
<entry>PARC</entry>
<entry>Parcelas</entry>
</row>
<row>
<entry>PARQ</entry>
<entry>Parque</entry>
</row>
<row>
<entry>PMB</entry>
<entry>Private Mailbox</entry>
</row>
<row>
<entry>PUERTO</entry>
<entry>Puerto</entry>
</row>
<row>
<entry>QBDA</entry>
<entry>Quebrada</entry>
</row>
<row>
<entry>QTAS</entry>
<entry>Quintas</entry>
</row>
<row>
<entry>RPTO</entry>
<entry>Reparto</entry>
</row>
<row>
<entry>RES</entry>
<entry>Residencial</entry>
</row>
<row>
<entry>SECC</entry>
<entry>Seccion</entry>
</row>
<row>
<entry>SECT</entry>
<entry>Sector</entry>
</row>
<row>
<entry>TERR</entry>
<entry>Terraza</entry>
</row>
<row>
<entry>URB</entry>
<entry>Urbanizacion</entry>
</row>
<row>
<entry>VILLA</entry>
<entry>Villa</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para id="id340104564">For Puerto Rico only, the following are different types of address formats:<alphalist>
<li>Four-line address containing Name, Urbanization, House Number and Street Name, City, State, and ZIP Code.</li>
<note>Underline the subdivision, sector, urbanization information as the AIL.</note>
<li>Three-line address containing Name, House Number and Street Name, City, State, and ZIP Code.<note notetype="exception">Some areas in Puerto Rico do not have street names or repetitive house numbers. The urbanization name substitutes as the street name and becomes the primary identifier.</note><note notetype="example">Name, House Number and Urbanization Name, City, State, and ZIP Code. <emphasis type="b">No AIL is needed</emphasis></note></li>
<li>Public Housing Projects (residenciales) without street names or repetitive apartment numbers. In these cases, the apartment number is the primary number and the public housing project becomes the street name.<note notetype="example">Name, Apartment Number and Residential Name, City, State, and ZIP Code.</note></li>
<li>Apartment Buildings and Condominiums with a physical (street) address containing Name, Building Name, Street Number, Apartment Number, City, State, and ZIP Code.</li>
<li>Buildings without a physical address. Certain Condominiums are located on an unnamed street and may not have an assigned number. The name of the Condominium substitutes as the street name and the number 1 is used when no building number exists.</li>
<li>Urbanization - denotes an area, sector or residential development within a geographic area. Commonly used in Puerto Rico urban areas, it is an important part of the addressing format, as it describes the location of a specific street. In Puerto Rico, identical street names and address number ranges can be found within the same ZIP Code. In these cases, the urbanization name is the only element that correctly identifies the location of a particular address. Generally, the abbreviation <emphasis type="b">URB</emphasis> is placed before the urbanization name.</li>
<li>Below is a table of examples of correct address coding:</li>
<table frame="all" id="id340103104" summary="Correct address coding for Puerto Rico" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Tax Return Address</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Correct Coding</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>URB. Jardines de San Blas A-4</entry>
<entry>URB. Jardines de San Blas A-4</entry>
</row>
<row>
<entry>Estancias De Tortuguero,<br/> 521 Calle Tulipa</entry>
<entry><emphasis type="u">Estancias De Tortuguero</emphasis><br/> 521 Calle Tulipa </entry>
</row>
<row>
<entry>Bo Rocha Comunidad LaSalle HC 02 Box 12811</entry>
<entry><emphasis type="u">Bo Rocha Comunidad LaSalle</emphasis><br/> HC 02 Box 12811 </entry>
</row>
<row>
<entry>Puerto Nuevo 512 Calle Aragon</entry>
<entry><emphasis type="u">Puerto Nuevo</emphasis><br/> 512 Calle Aragon </entry>
</row>
<row>
<entry>Urb San Rafael EST Calle Violeta E-19 Buzon 246</entry>
<entry><emphasis type="u">Urb San Rafael EST </emphasis><br/>Calle Violeta E-19 Buzon 246</entry>
</row>
<row>
<entry>Cond. Hato Rey Plaza Jesus T Pinero #200 Apt 6-M</entry>
<entry><emphasis type="u">Cond. Hato Rey Plaza </emphasis><br/> Jesus T Pinero #200 Apt 6-M</entry>
</row>
<row>
<entry>URB Ciudad Jardin de Bairoa 88 Calle Franca</entry>
<entry><emphasis type="u">URB Ciudad Jardin de Bairoa</emphasis><br/> 88 Calle Franca</entry>
</row>
<row>
<entry>Villa Fortuna / Via Leticia 4LS-10</entry>
<entry><emphasis type="u">Villa Fortuna</emphasis><br/> Via Leticia 4LS-10</entry>
</row>
<row>
<entry>Plaza Antillana 151 Calle Caesar Gonzalez Apt 6203</entry>
<entry><emphasis type="u">Plaza Antillana</emphasis><br/> 151 Calle Caesar Gonzalez Apt 6203</entry>
</row>
<row>
<entry>Reina de Los Angeles U-11 Calle 1</entry>
<entry><emphasis type="u">Reina de Los Angeles</emphasis><br/> U-11 Calle 1</entry>
</row>
</tbody>
</tgroup>
</table>
</alphalist></para>
</subsection3>
</subsection2>
<subsection2 id="id340101985"><date>(10-29-2025)</date>
<title>Mailing Address</title>
<para>There are two types of international mailing addresses:<alphalist>
<li>U.S. Territory address<note>Edit U.S. Territory addresses the same way as domestic addresses.</note></li>
<li>Foreign Country address (address not within the 50 United States, District of Columbia, or any U.S. Territory)</li>
</alphalist></para>
<para>For domestic addresses, refer to <citation type="IRM">IRM 3.11.3.9.2.3</citation>, Mailing Address.</para>
<subsection3 id="id340102202"><date>(10-29-2025)</date>
<title>International Mailing Address</title>
<para>A <emphasis type="b">U.S. Territory Address</emphasis> includes: <alphalist>
<li>Street Address - if the street address is missing or incomplete, underline the name control.<note notetype="caution">Do not delete any reference of Urbanization or URB for Puerto Rico.</note><note>For Puerto Rico address AIL editing, see <seealso idref="id340103106">IRM 3.21.3.12.3.3</seealso>.</note><note>Multiple Addresses or no Mailing Address, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</note>.</li>
<li>City</li>
<li>U.S. Territory - must be abbreviated with a valid two (2) character state abbreviation. Circle out the U.S. Territory, and edit the abbreviation listed below. See <seealso idref="id340102966">Figure 3.21.3-2</seealso>:<br/>• AS - American Samoa<br/>• GU - Guam<br/>• MP - Commonwealth of the Northern Mariana Islands<br/>• PR - Puerto Rico<br/>• VI - Virgin Islands</li>
<li>ZIP Code - Edit the ZIP code, if missing. See <seealso idref="id340101592">Exhibit 3.21.3-6</seealso> and <seealso idref="id340102967">Figure 3.21.3-3</seealso> if unable to edit the ZIP code.<note notetype="reminder">Edit U.S. Territory Addresses the same was as domestic addresses.</note></li>
<figure id="id340102966">
<graphic id="id340102928"><file filename="34010002"/><descriptor>
<desc-para>This figure represents the top portion of a Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The taxpayer’s name is Barbara Imong.</desc-li>
<desc-li>The TIN is 000-00-3345.</desc-li>
<desc-li>The street address is 7421 Paulana Court.</desc-li>
<desc-li>The city is listed as Dededo, Guam. Guam has been circled in red.</desc-li>
<desc-li>The state field was empty, but has been edited in red with <desc-quote>GU</desc-quote> (the two alpha character abbreviation for Guam).</desc-li>
<desc-li>The ZIP code is 96912.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing a State Abbreviation for a U.S. Territory</caption></figure>
<figure id="id340102967">
<graphic id="id340102929"><file filename="34010003"/><descriptor>
<desc-para>This figure represents the top portion of a Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The taxpayer name is Daniel Prieto.</desc-li>
<desc-li>The TIN is 000-00-1584.</desc-li>
<desc-li>The street address is URB Cayures 1693 Calle Yauco. URB Cayures is underlined in red because an URB must be shown as the Additional Information Line (AIL).</desc-li>
<desc-li>The city is listed as Arecibo, Puerto Rico. Puerto Rico has been circled in red.</desc-li>
<desc-li>The state field was empty but has been edited in red with <desc-quote>PR</desc-quote> (the two character alpha abbreviation for Puerto Rico).</desc-li>
<desc-li>There was no ZIP code. All territory returns must have a ZIP Code, so 00612 (from Exhibit 3.21.3-6) has been edited in red</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing the State Abbreviation and a ZIP Code for a U.S. Territory</caption></figure>
</alphalist></para>
<para>Federated States of Micronesia, Marshall Islands, and Palau are not territories, but they use the same addressing method as U.S. territories:<alphalist>
<li>Street Address</li>
<li>City</li>
<li>Country name abbreviated with a valid two (2) character state abbreviation. Circle out the country name, and edit the abbreviation listed below:<br/>FM - Federated States of Micronesia<br/>MH - Marshall Islands<br/>PW - Palau</li>
<li>ZIP Code - edit the ZIP code if missing. See <seealso idref="id340101592">Exhibit 3.21.3-6</seealso> if unable to edit the ZIP code.</li>
</alphalist></para>
<para>A <emphasis type="b">Foreign Country Address</emphasis> includes: <alphalist>
<li>Street Address - underline the street address or location as the additional information line<note notetype="caution">When an address is short (if all of the following are missing: city, state, province, and postal code), such as those from Hong Kong, the use of an AIL is not needed - <emphasis type="b">Do Not Underline the AIL, but do /country/$</emphasis>. See <seealso idref="id340103172">Figure 3.21.3-4</seealso>.</note><note>If a P.O. Box and street address are present, underline both as the AIL.</note><note>If the street address is missing or incomplete, refer to <citation type="IRM">IRM 3.11.3.9.2.3</citation>, Mailing Address.</note></li>
<li>City</li>
<li>Foreign Province/State/County and Foreign mail routing code/postal code</li>
<li>Foreign Country Name in a /country name/$ format (see <seealso idref="id340103173">Figure 3.21.3-5</seealso>)</li>
</alphalist></para>
<para>If a domestic and foreign address are both present, circle out the foreign address.<note>If the deleted address is the only foreign aspect of the return, rebatch the coded return to a domestic program.</note></para>
<figure id="id340103172">
<graphic id="id340102768"><file filename="34010004"/><descriptor>
<desc-para>This figure contains two (2) separate examples: Example 1 represents the top portion of a Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Benedict Kiu Tsui.</desc-li>
<desc-li>The TIN is 000-00-1972.</desc-li>
<desc-li>The street address is 601 Pat Sin Leng St. </desc-li>
<desc-li>The Foreign country is Hong Kong. The country of Hong Kong has a slash before and after the country name edited in red, along with a dollar sign ($).</desc-li>
<desc-li>Beneath the figure it says: Do NOT underline the street address, when there is NO city, province or postal code entered by the taxpayer.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Example 2 represents the top portion of Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Inez Sheung Yue.</desc-li>
<desc-li>The TIN is 000-00-5536.</desc-li>
<desc-li>The street address is 512 Ma Wat St. which is underlined in red as the Additional Information Line.</desc-li>
<desc-li>The city and foreign country are both listed as Hong Kong. The city line is left unedited and the Hong Kong on the country line has a slash before and after the country name edited in red, along with a dollar sign ($).</desc-li>
<desc-li>Beneath the figure it says: Underline the street address as an AIL when there is an entry for city, province or postal code.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing a Short Address with No Additional Information Line (AIL)</caption></figure>
<figure id="id340103173">
<graphic id="id340102930"><file filename="34010005"/><descriptor><?Pub Dtl?>
<desc-para>This figure represents the top portion of a Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Dawn Magenta.</desc-li>
<desc-li>The TIN is 000-00-1016.</desc-li>
<desc-li>The street address is 8805 Bronze Drive is underlined in red.</desc-li>
<desc-li>The city is Road Town.</desc-li>
<desc-li>The country is British Virgin Islands. British Virgin Islands has been edited by circling <desc-quote>Virgin Islands</desc-quote> and editing a red <desc-quote>VI</desc-quote> in its place, resulting in <desc-quote>British VI.</desc-quote> A slash is edited in red before the word <desc-quote>British</desc-quote> and after <desc-quote>VI,</desc-quote> with a dollar sign ($) after the slash.</desc-li>
<desc-li>The text underneath the figure reads: <desc-quote>British VI is not a U.S. Territory and should be blocked in FLC - 20. British Virgin Islands edited as British VI per IRM 3.21.3.12.6(5)</desc-quote>.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Perfecting a Foreign Address</caption></figure>
</subsection3>
<subsection3 id="id340104668"><date>(01-01-2021)</date>
<title>City</title>
<para>Many cities share names with states/provinces or countries. Do not delete the city name.</para>
<para>For domestic addresses, refer to <citation type="IRM">IRM 3.11.3.9.2.4</citation>, City.</para>
</subsection3>
<subsection3 id="id340104669"><date>(01-01-2021)</date>
<title>State</title>
<para>For domestic addresses, refer to <citation type="IRM">IRM 3.11.3.9.2.5</citation>, State.</para>
</subsection3>
<subsection3 id="id340104670"><date>(01-01-2015)</date>
<title>Province/State/County of Foreign Addresses</title>
<para>States/provinces/counties for the countries listed below <emphasis type="b">must be abbreviated</emphasis>. Circle out the state/province/county, and edit the abbreviation in its place. See <seealso idref="id340101591">Exhibit 3.21.3-5</seealso> for a list of abbreviations.<bulletlist>
<li>Australia</li>
<li>Brazil</li>
<li>Canada</li>
<li>Cuba</li>
<li>Italy</li>
<li>Mexico</li>
<li>Netherlands</li>
</bulletlist><note notetype="caution">Many cities share names with states/provinces. Do not delete or abbreviate a city name.</note><note>See <seealso idref="id340103028">Figure 3.21.3-6</seealso> for coding examples.</note></para>
<figure id="id340103028">
<graphic id="id340102931"><file filename="34010006"/><descriptor>
<desc-para>This figure contains two separate examples. The first example represents the top portion of Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Genoveva Mololoa Sacromonte.</desc-li>
<desc-li>The TIN is 000-00-2580.</desc-li>
<desc-li>The street address is 669 Camino El Cimitario The apartment number is <desc-quote>5</desc-quote>. (A red underline runs from the street address to the apartment number as the AIL).</desc-li>
<desc-li>The city is Guadalajara.</desc-li>
<desc-li>The country is Mexico. A slash is edited in red before and after Mexico, along with a dollar sign.</desc-li>
<desc-li>The foreign province/state/county is Jalisco. Jalisco has been circled in red and <desc-quote>JAL</desc-quote> was edited in red as the official abbreviation.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second example represents the top portion of Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Monica Fortescue.</desc-li>
<desc-li>The TIN is 000-00-5068.</desc-li>
<desc-li>The street address is 510 Tooloom St. (which is underlined in red).</desc-li>
<desc-li>The city is Sydney.</desc-li>
<desc-li>The foreign country name is Australia. A slash is edited in red before and after Australia, along with a dollar sign.</desc-li>
<desc-li>The foreign province/state/county is New South Wales. New South Wales has been circled in red and <desc-quote>NSW</desc-quote> was edited in red as the official abbreviation.</desc-li>
<desc-li>The foreign postal code is 2000.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Address Editing for Mexico and Australia</caption></figure>
</subsection3>
<subsection3 id="id340104671"><date>(10-30-2024)</date>
<title>ZIP Code and Foreign Postal Code (International Mail Routing)</title>
<para>U.S. territories must have a ZIP Code; edit if missing. See <emphasis type="b"><seealso idref="id340101592">Exhibit 3.21.3-6</seealso></emphasis>.</para>
<para>A mail routing code/postal code for foreign addresses can contain alpha and/or numeric characters. If missing, edit the mail routing code following the state or province if it can be readily determined. See <seealso idref="id340104611">Figure 3.21.3-7</seealso>.<note>If the foreign postal code is 00000, take no action.</note></para>
<para>For domestic addresses, see <citation type="IRM">IRM 3.11.3.9.2.6</citation>, ZIP Code.<figure id="id340104611">
<graphic id="id340102932"><file filename="34010007"/><descriptor>
<desc-para>This figure represents the top portion of a Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Cindy Kazan.</desc-li>
<desc-li>The TIN is 000-00-9275.</desc-li>
<desc-li>The street address as 2846 Pelly St. (which is underlined in red).</desc-li>
<desc-li>The city is Montreal.</desc-li>
<desc-li>The country is Canada. A slash is edited in red before and after the country name of Canada, along with a dollar sign.</desc-li>
<desc-li>The foreign province/state/county is Quebec. The city of Quebec has been circled in red and <desc-quote>QC</desc-quote> was edited in red as the official abbreviation.</desc-li>
<desc-li>The foreign postal code was originally blank, but has been edited in red with <desc-quote>H3B5G5.</desc-quote></desc-li>
<desc-li><desc-quote>041526</desc-quote> is edited in red in the filing status area to the right of Single filing status checkbox.</desc-li>
<desc-li>Canada uses mail routing codes instead of ZIP codes and should be edited if available. The return envelope is attached which contains a matching address with the code (H3B 5G5), which was entered in the foreign postal code box.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing a Mail Routing Code from an Attachment</caption></figure></para>
</subsection3>
</subsection2>
<subsection2 id="id340100342"><date>(01-01-2020)</date>
<title>APO/FPO/DPO Addresses</title>
<para>APO/FPO/DPO addresses are military mail addresses. APO/FPO/DPO addresses are considered domestic addresses.</para>
<para>APO, FPO or DPO serves as the city name in the mailing address and AA, AE or AP serves as the state code.</para>
<para>Military mail is first mailed to a central processing center in a U.S. city and then transferred to the military mail system. If the taxpayer provides the U.S. city name, circle the city, and edit the appropriate state code using the table below:<table frame="all" id="id340100336" summary="State code for APO/FPO/DPO addresses when there is a U.S. city">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Edit State Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Miami, FL</entry>
<entry>AA</entry>
</row>
<row>
<entry>New York, NY</entry>
<entry>AE</entry>
</row>
<row>
<entry>San Francisco, CA</entry>
<entry>AP</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the taxpayer provides the name of a foreign city or country, circle the foreign city or country name, and edit the appropriate state code using the table below:<table frame="all" id="id340100337" summary="State code for APO/FPO/DPO addresses when there is a foreign city or country">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the foreign city/country is located in</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Edit State Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Central America, South America, or the Caribbean</entry>
<entry>AA</entry>
</row>
<row>
<entry>Europe, the Middle East, Africa, or Canada</entry>
<entry>AE</entry>
</row>
<row>
<entry>Asia or the Pacific</entry>
<entry>AP</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see IRM 3.11.3, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340101989"><date>(02-10-2025)</date>
<title>Country Name</title>
<para>The name of the country in a foreign address <emphasis type="b">must</emphasis> be edited using <emphasis type="b"><emphasis type="q">/Country/$.</emphasis></emphasis><note notetype="caution">If a foreign city/country is present, along with an APO/DPO/FPO address, <emphasis type="b">circle</emphasis> the foreign address, leaving the APO/DPO/FPO address.</note></para>
<para>If a domestic and foreign address are both present, circle out the foreign address.<note>If the deleted address is the only foreign aspect of the return, rebatch the coded return as domestic.</note></para>
<para>When an address is short (if all the following are missing: city, state, province, and postal code), such as those from Hong Kong, the use of an AIL is not needed - <emphasis type="b">Do Not Underline the AIL, but edit <emphasis type="b">/Country/$.</emphasis></emphasis> See <seealso idref="id340103172">Figure 3.21.3-4</seealso>.</para>
<para>If the country is missing and it can be readily determined, edit the country. See <seealso idref="id340101593">Exhibit 3.21.3-7</seealso>.</para>
<para>The country name in a foreign address must be spelled out. See examples below and <seealso idref="id340103174">Figure 3.21.3-8</seealso>:<bulletlist>
<li>UAE - circle and edit /United Arab Emirates/$</li>
<li>UK - circle and edit /United Kingdom/$</li>
<li>ROC - circle and edit /Taiwan/$</li>
<li>SAR - circle and edit /Hong Kong/$ or /Macau/$, as appropriate</li>
<li>PRC or PROC - circle and edit /China/$</li>
</bulletlist><note notetype="exception"> The countries listed below <emphasis type="b">must</emphasis> be abbreviated as follows:<table frame="all" id="id340101416" summary="Country Abbreviations" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Ashmore and Cartier Islands</entry>
<entry>Ashmore and Cartier Is</entry>
</row>
<row>
<entry>Bosnia and Herzegovina</entry>
<entry>Bosnia Herzegovina</entry>
</row>
<row>
<entry>British Indian Ocean Territory</entry>
<entry>British Indian Oc Terr</entry>
</row>
<row>
<entry>British Virgin Islands</entry>
<entry>British VI</entry>
</row>
<row>
<entry>Central African Republic</entry>
<entry>Central African Rep</entry>
</row>
<row>
<entry>French Southern and Antarctic Lands</entry>
<entry>FR Southern Antarctic</entry>
</row>
<row>
<entry>Heard Island and McDonald Islands</entry>
<entry>Heard Is McDonald Is</entry>
</row>
<row>
<entry>Macedonia, The Former Yugoslav Republic of; or Macedonia</entry>
<entry>North Macedonia</entry>
</row>
<row>
<entry>Saint Pierre and Miquelon</entry>
<entry>St Pierre Miquelon</entry>
</row>
<row>
<entry>Saint Vincent and The Grenadines</entry>
<entry>St Vincent Grenadines</entry>
</row>
<row>
<entry>Serbia and Montenegro</entry>
<entry>Serbia Montenegro</entry>
</row>
<row>
<entry>South Georgia and The South Sandwich Islands</entry>
<entry>S Georgia S Sandwich</entry>
</row>
<row>
<entry>Turks and Caicos Islands</entry>
<entry>Turks and Caicos Is </entry>
</row>
</tbody>
</tgroup>
</table></note><figure id="id340103174">
<graphic id="id340102933"><file filename="34010008"/><descriptor>
<desc-para>This figure represents the top portion of Form 1040 (page 1) with the entity section completed:<desc-bulletlist>
<desc-li>The filing status is single.</desc-li>
<desc-li>The name is Abra Al Awir.</desc-li>
<desc-li>The TIN is 000-00-7506.</desc-li>
<desc-li>The street address is 96 Khawr Ajman (which is underlined in red.)</desc-li>
<desc-li>The city is Dubai.</desc-li>
<desc-li>The country name was entered as <desc-quote>UAE</desc-quote>. <desc-quote>UAE</desc-quote> is circled in red and <desc-quote>United Arab Emirates</desc-quote> is edited in red on the foreign country name line of the entity. The country is shown with a red slash edited before and after, along with a dollar sign.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Perfecting Countries from an Abbreviation</caption></figure></para>
<para><emphasis type="b">Hong Kong and China</emphasis> are considered separate countries for tax purposes. If the taxpayer puts <emphasis type="q">Hong Kong China</emphasis> as the country in the caption area, circle out China.</para>
<para><emphasis type="b">Macau (or Macao) and China</emphasis> are considered separate countries for tax purposes. If the taxpayer puts <emphasis type="q">Macau (or Macao) China</emphasis> as the country in the caption area, circle out China.</para>
<para>If the country name contains, <emphasis type="q">Republic of,</emphasis> or <emphasis type="q">Kingdom of,</emphasis> edit to leave the country name.<note notetype="exception">If R.O.C. or Republic of China is present in the caption, circle and edit <emphasis type="q">/Taiwan/$.</emphasis></note></para>
<para>If any of the countries that are part of the United Kingdom (Great Britain, England, Northern Ireland, Scotland, and Wales) are present in the caption, circle and edit the country as <emphasis type="q">/United Kingdom/$.</emphasis></para>
<para>Accept Palestine, Palestinian Territories, or similar as the country name when no other country is present in the caption area.</para>
</subsection2>
</subsection1>
<subsection1 id="id340101990"><date>(10-30-2024)</date>
<title>Filing Status Editing - General Information for Form 1040/Form 1040-A/Form 1040-EZ</title>
<para>The filing status (FS) is used to determine the taxpayer’s standard deduction amount, eligibility for the earned income tax credit, and to compute their tax.</para>
<para>The instructions in this subsection are for determining and editing the correct FS when processing <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation>, or <citation type="Form">Form 1040-EZ</citation>.<note notetype="reminder"><citation type="Form">Form 1040-A</citation> and <citation type="Form">Form 1040-EZ</citation> are valid for TY17 and prior only.</note></para>
<para>Edit the filing status by either checking the appropriate box or by editing the Filing Status Code (FSC) to the appropriate area.</para>
<para>The meanings of the filing status codes are:<alphalist restrict="norestrict">
<li>FSC <emphasis type="q">1</emphasis> - Single</li>
<li>FSC <emphasis type="q">2</emphasis> - Married filing jointly</li>
<li>FSC <emphasis type="q">3</emphasis> - Married filing separately (MFS) (spouse dependent/exemption is not claimed)</li>
<li>FSC <emphasis type="q">4</emphasis> - Head of household (HOH)</li>
<li>FSC <emphasis type="q">5</emphasis> - Qualifying surviving spouse (QSS)</li>
<li>FSC <emphasis type="q">6</emphasis> - Married filing separately (MFS) (spouse dependent/exemption is claimed)</li>
</alphalist></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">Q</emphasis></emphasis> when the filing status is 4 or 5, there are no dependents listed on the return, and a qualifying non-dependent is listed:<bulletlist>
<li>In the filing status section of the return,</li>
<li>On Form 2441 with SSN of Qualifying Non-Dependent,</li>
<li>On Form 8814 with SSN of Qualifying Non-Dependent, or</li>
<li>On Schedule EIC with SSN of Qualifying Non-Dependent.</li>
</bulletlist></para>
<subsection2 id="id340102972"><date>(01-01-2019)</date>
<title>Determining the Filing Status</title>
<para>For complete instructions see <citation type="IRM">IRM 3.11.3.12.2</citation> - <citation type="IRM">IRM 3.11.3.12.2.5</citation>.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102203"><date>(01-01-2020)</date>
<title>Dependents for Form 1040/Form 1040A</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.13</citation>, Dependents.<note notetype="exception">The instruction to edit a dependent that did not live in the United States to position 5 does <emphasis type="b">not</emphasis> apply when the dependent lived <emphasis type="b">with the taxpayer</emphasis> in a foreign country or U.S. territory.</note></para>
<subsection2 id="id340102973"><date>(03-04-2022)</date>
<title>Dependent Coding</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.13.1</citation>, Dependent Coding.</para>
</subsection2>
<subsection2 id="id340102974"><date>(03-04-2022)</date>
<title>Dependent Name Control and TIN</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.13.2.2</citation>, Dependent’s Name Control.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102204"><date>(10-29-2025)</date>
<title>Form 1040 - General Information</title>
<para>Some returns require special editing procedures. The tax examiner must review the return for taxpayer notations or other indications of the conditions found in the Special Returns section in <seealso idref="id340102420">IRM 3.21.3.9</seealso> or <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<para>Page 1 of Form 1040 includes checkboxes that are not transcribed. These include:<bulletlist>
<li>Filed pursuant to section 301.9100-2 checkbox at top of form</li>
<li>Combat zone and other checkbox on top of form</li>
<li>Deceased checkbox and date</li>
<li>Nonresident alien or dual-status alien checkbox in filing status area</li>
</bulletlist></para>
<para>If there is any indication that the taxpayer is claiming the benefit of <emphasis type="b">Article XXV (Non-Discrimination)</emphasis> of the U.S.-Canada Income Tax Treaty (e.g., notated by the taxpayer in the top-center margin of the tax return) and <citation type="Form">Form 1040-NR</citation> is not attached, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1040-NR</citation> using <citation type="Form">Form 9143</citation>.<note>Use the following literal when corresponding for Article XXV (Non-Discrimination): <emphasis type="q">If you are claiming Article XXV of the U.S. - Canada Income Tax Treaty, you must file <citation type="Form">Form 1040-NR</citation>. Please complete, sign, and return <citation type="Form">Form 1040-NR</citation> along with all necessary forms, schedules, and federal tax withholding statements.</emphasis></note></para>
<subsection2 id="id340102319"><date>(01-01-2023)</date>
<title>Income, Adjustments, and Credits - Lines 1a Through 33</title>
<para>Edit amounts on lines 1a through 23 in dollars only.</para>
<para>Edit amounts on lines 24 through 33 in dollars and cents.</para>
<subsection3 id="id340102320"><date>(10-30-2024)</date>
<title>Line 1a - Total Amount from Form(s) W-2, Box 1</title>
<para>If the taxpayer claims exempt income under <citation type="IRC">IRC 933</citation> on <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), or <citation type="Form">Form 1040-EZ</citation> (TY17 and prior), see <seealso idref="id340100396">IRM 3.21.3.80.2</seealso>.</para>
<para>If the taxpayer claims an exclusion under IRC 931 on <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), or <citation type="Form">Form 1040-EZ</citation> (TY17 and prior), see <seealso idref="id340103288">IRM 3.21.3.76.1.2</seealso>.</para>
<para>If the taxpayer claims exempt income under IRC 893 or 871, see <seealso idref="id340100163">IRM 3.21.3.16.9</seealso>.</para>
<para>If the taxpayer exempts income under IRC 911 or claims the Foreign Earned Income Exclusion on Schedule 1, line 8d or 8z, see <seealso idref="id340103003">IRM 3.21.3.42.1</seealso>.<note notetype="caution">If a Foreign Earned Income Exclusion is claimed on Schedule 1, line 8d or 8z, ensure that the taxpayer reported all the related earned income either on <citation type="Form">Form 1040</citation> on lines 1a through 1h or on Schedule 1 on line 3, 5, or 6. If the taxpayer did not report the earned income, edit the income to a line as follows: edit Form W-2, box 1 income to <citation type="Form">Form 1040</citation>, line 1a; edit income that belongs on <citation type="Form">Form 1040</citation>, lines 1b through 1h to <citation type="Form">Form 1040</citation>, line 1z; edit Schedule C income to Schedule 1, line 3; edit Schedule E income to Schedule 1, line 5; and edit Schedule F income to Schedule 1, line 6. If source of income cannot be determined, edit income to line 1a.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104859"><date>(01-01-2023)</date>
<title>Line 1b - Household Employee Wages (HSH) (Not Transcribed)</title>
<para>If an amount is present on line 1b, edit SPC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis>.</para>
</subsection3>
<subsection3 id="id340104860"><date>(01-01-2023)</date>
<title>Line 1e - Taxable Dependent Care Benefits (DCB) - Form 2441 (Not Transcribed)</title>
<para>If an amount is present on line 1e, <citation type="Form">Form 2441</citation> must be attached. If missing, correspond for <citation type="Form">Form 2441</citation>.</para>
</subsection3>
<subsection3 id="id340104861"><date>(01-01-2023)</date>
<title>Line 1f - Employer-Provided Adoption Benefits - Form 8839 (Not Transcribed)</title>
<para>If an amount is present on line 1f, <citation type="Form">Form 8839</citation> must be attached. If missing, correspond for <citation type="Form">Form 8839</citation>.</para>
</subsection3>
<subsection3 id="id340104862"><date>(01-01-2023)</date>
<title>Line 1g - Wages - Form 8919 (Not Transcribed)</title>
<para>If an amount is present on line 1g, <citation type="Form">Form 8919</citation> must be attached. If missing, correspond for <citation type="Form">Form 8919</citation>.</para>
</subsection3>
<subsection3 id="id340104863"><date>(01-01-2023)</date>
<title>Line 1i - Nontaxable Combat Pay Election</title>
<para>Nontaxable Combat Pay is entered on line 1i. If found elsewhere on return, delete where found and edit to line 1i.</para>
</subsection3>
<subsection3 id="id340104864"><date>(10-30-2024)</date>
<title>Line 1z - Total Wages</title>
<para>Compute and edit line 1z when it is blank, dash or zero and there are any entries on lines 1a through 1h.</para>
</subsection3>
<subsection3 id="id340102321"><date>(01-01-2019)</date>
<title>Lines 2a and 2b - Tax-Exempt Interest (TEI) and Taxable Interest Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340102323"><date>(01-01-2021)</date>
<title>Lines 3a and 3b - Qualified Dividends and Ordinary Dividends</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340102330"><date>(01-01-2021)</date>
<title>Lines 4a and 4b - IRA Distributions (Taxable IRA Distributions)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100343"><date>(01-01-2021)</date>
<title>Lines 5a and 5b - Pensions and Annuities (Taxable Pensions and Annuities)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340102335"><date>(01-01-2023)</date>
<title>Lines 6a, 6b, and 6c - Social Security Benefits (Taxable Social Security Benefits)</title>
<para>If the taxpayer resides in one of the countries listed below, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any reported Social Security Benefits where found:<bulletlist>
<li>Canada</li>
<li>Egypt</li>
<li>Germany</li>
<li>Ireland</li>
<li>Israel</li>
<li>Italy (must also be a citizen of Italy for the exemption to apply)<note>In order for Italy to qualify, they must have an Italian address.</note></li>
<li>Romania</li>
<li>United Kingdom (including Great Britain, England, Northern Ireland, Scotland, and Wales)</li>
</bulletlist></para>
<para>If Social Security income, <citation type="Form">Form SSA-1042S</citation>, <citation type="Form">Form RRB-1042S</citation>, and withholding are the <emphasis type="b">only</emphasis> income/withholding reported on the return, see <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso>.</para>
<para>If the taxpayer reports <emphasis type="b">worldwide income</emphasis> (income from all sources and includes foreign and U.S. income) (i.e., there are multiple types of income and/or withholding reported on the return) AND the only <emphasis type="q">questionable</emphasis> aspect of the return is the presence of <citation type="Form">Form SSA-1042S</citation>, <emphasis type="b">process the return as submitted</emphasis> and edit <citation type="Form">Form SSA-1042S</citation> withholding to the dotted portion of line 33 of <citation type="Form">Form 1040</citation>.</para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> when the taxpayer marks the line 6c box.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100344"><date>(01-01-2021)</date>
<title>Line 7a - Capital Gain or Loss</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100345"><date>(01-01-2021)</date>
<title>Line 8 - Other Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340102337"><date>(10-30-2024)</date>
<title>Line 9 - Total Income</title>
<para>Compute and edit line 9 when it is blank, dash, or zero and there are any entries on lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, or 8.<note notetype="exception">Do not adjust or compute line 9 if making an adjustment to <citation type="Form">Form 1040</citation>, line 1a or Schedule 1, line 9.</note></para>
</subsection3>
<subsection3 id="id340100346"><date>(01-01-2020)</date>
<title>Line 10 - Adjustments to Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100347"><date>(01-01-2021)</date>
<title>Line 11a - Adjusted Gross Income</title>
<para>Compute and edit line 11a when it is blank, dash, zero, or illegible by subtracting line 10 from line 9.</para>
</subsection3>
<subsection3 id="id340100348"><date>(01-01-2023)</date>
<title>Line 12e - Standard Deduction or Itemized Deductions (Not Transcribed)</title>
<para>If there is an indication near line 12e or a statement for line 12e that the taxpayer is prorating their standard deduction under <citation type="IRC">IRC 933</citation>, accept the taxpayer's prorated amount for the standard deduction. Do not correspond for Schedule A.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.14.2.20</citation>, Standard Deduction or Itemized Deductions.</para>
</subsection3>
<subsection3 id="id340100349"><date>(01-01-2023)</date>
<title>Line 13a - Qualified Business Income Deduction</title>
<para>If an amount is present, <citation type="Form">Form 8995</citation> or <citation type="Form">Form 8995-A</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8995-A</citation>.<note>See <citation type="IRM">IRM 3.11.3</citation>, Form 8995 / 8995-A / 8995-A Schedule C - Qualified Business Income Deduction, for possible editing of FPC <emphasis type="q">H</emphasis>.</note></para>
</subsection3>
<subsection3 id="id340105127"><date>(10-29-2025)</date>
<title>Line 13b - Additional Deductions (Not Transcribed)</title>
<para>If an amount is present on line 13b, Schedule 1-A must be attached. If not attached, <emphasis type="b">correspond</emphasis> for Schedule 1-A.</para>
</subsection3>
<subsection3 id="id340100350"><date>(01-01-2021)</date>
<title>Line 15 - Taxable Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100351"><date>(11-12-2021)</date>
<title>Line 16 - Tax</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104779"><date>(11-12-2021)</date>
<title>Line 17 - Additional Taxes (Not Transcribed)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104865"><date>(07-19-2023)</date>
<title>Line 19 - Child Tax Credit or Credit for Other Dependents - Schedule 8812</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100352"><date>(01-01-2021)</date>
<title>Line 20 - Nonrefundable Credits (Not Transcribed)</title>
<para>If an amount is present on line 20, Schedule 3 must be attached. <emphasis type="b">Correspond</emphasis>, if missing.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104780"><date>(11-12-2021)</date>
<title>Line 21 - Total Statutory Credits</title>
<para>Compute and edit line 21 when it is blank, dash, zero, or illegible by adding lines 19 and 20.</para>
</subsection3>
<subsection3 id="id340100353"><date>(10-30-2024)</date>
<title>Line 23 - Other Taxes</title>
<para>If an amount is present on line 23, and Schedule 2 is not attached or Schedule 2 is attached and lines 4 through 20 are blank, <emphasis type="b">correspond</emphasis> for Schedule 2.<note notetype="exception">If a Schedule 2 can be dummied from attachments, do not correspond unless already corresponding for other missing information.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100354"><date>(01-01-2021)</date>
<title>Line 24 - Total Tax</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100355"><date>(10-29-2025)</date>
<title>Lines 25a through 25d - Withholding</title>
<para>U.S. source income is reported on Form W-2, Form 1042-S, Form SSA-1042S, Form RRB-1042S, Form 1099 series, Form 8805, Form 8288-A, or a statement of income.</para>
<para>Valid sources of U.S. Withholding include Form W-2, Form SSA-1042S, Form RRB-1042S, Form 1042-S, Form 1099 series, Form 8805, Form 8288-A, and Form 8959. Review all withholding documents to ensure that the withholding amounts claimed by the taxpayer are <emphasis type="b">U.S. Withholding</emphasis> (Federal Income Tax Withheld). Withholding from Guam (Form W-2 GU) and CNMI (Form W-2 CM) can be claimed on lines 25a through 25d.<note notetype="caution">If the only income on the return is from Guam, see <seealso idref="id340103326">IRM 3.21.3.77</seealso>, or from the Commonwealth of the Northern Mariana Islands, see <seealso idref="id340102250">IRM 3.21.3.78</seealso>.</note></para>
<para>If the return contains withholding from American Samoa (Form W-2AS), Puerto Rico (Form 499R-2/Form W-2PR), or Virgin Islands (Form W-2VI), take one of the following actions:<alphalist>
<li>If all of the withholding is from American Samoa (Form W-2AS), Puerto Rico (Form 499R-2/Form W-2PR), or Virgin Islands (Form W-2VI), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> withholding on line 25d.<note notetype="caution">If the only income on the return is from American Samoa, see <seealso idref="id340103325">IRM 3.21.3.76</seealso>; from Virgin Islands, see <seealso idref="id340103328">IRM 3.21.3.79</seealso>; or from Puerto Rico, see <seealso idref="id340102252">IRM 3.21.3.80</seealso>.</note></li>
<li>If U.S. withholding is also claimed, adjust the withholding amount to include only the U.S. withholding.</li>
</alphalist></para>
<para>If line 25d is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and a source of withholding is not attached, <emphasis type="b">correspond</emphasis> for withholding support if unable to verify the amount through research. Minimum requirements for substitute statement are: Name of Employer or EIN, Income, and Withholding.<note notetype="exception">If the research indicates the withholding is claimed from Form 1042-S, <emphasis type="b">correspond</emphasis> for withholding support.</note><note>Research IRP for withholding (when available) before corresponding. Do not research if corresponding for other missing information. <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></para>
<para>Follow the instructions below for line 25d:<table frame="all" id="id340102864" summary="Line 64 instructions" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If Line 25d is</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Blank, Dash, or Zero</entry>
<entry>At least one source of withholding is present on Form W-2, Form W-2G, Form 1099 (series), or IRS Transcript</entry>
<entry>Edit the withholding amount(s) to line 25d.<note notetype="exception"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<citation type="Form">≡ ≡ ≡ ≡ ≡</citation>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></entry>
</row>
<row>
<entry>Blank, dash, zero or illegible</entry>
<entry>Lines 25a through 25c have entries</entry>
<entry>Compute by adding the amounts together</entry>
</row>
<row>
<entry>Any amount and support for the withholding is present</entry>
<entry>Any withholding is from:<bulletlist>
<li>Form 1099-OID or</li>
<li>Form 1099-A</li>
</bulletlist></entry>
<entry>Refer the return to Frivolous Return Program (FRP).</entry>
</row>
<row>
<entry>Any amount</entry>
<entry>The supporting withholding document is a foreign document</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis> on a <emphasis type="b">refund</emphasis> return when withholding is significant and there is <emphasis type="b">only a single supporting document</emphasis> attached that is one of the following:<bulletlist>
<li>A substitute statement (e.g., substitute Form W-2, tax software statement or employer-provided earnings statement with year-to-date totals) or attachment or worksheet<note>If the only support for withholding is from a single or multiple <citation type="Form">Form 4852</citation> and there are no other withholding documentation is present, edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis>.</note></li>
<li>Handwritten</li>
<li>Other than computer-printed Form W-2</li>
<li>Altered name, SSN, wages, or federal income tax withheld<note notetype="exception">Do not edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis> when Form 1099-R, Form W-2G, or IRS transcript is attached, or if the return is identified as a military or combat zone return.</note><note>To be considered a <emphasis type="q">single supporting document,</emphasis> the document must show support from only one employer. Consider <citation type="Form">Form 4852</citation> and an employer-provided earnings statement with the same employer and identical amounts to be a <emphasis type="q">single supporting document</emphasis>.</note></li>
</bulletlist></para>
<para>If <emphasis type="b"><citation type="Form">Form 1042-S</citation></emphasis> is attached to <citation type="Form">Form 1040</citation>, take the following actions:<table frame="all" id="id340102865" summary="Form 1042-S attached to Form 1040" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Refund and the only income reported is from the Form 1042-S</entry>
<entry><emphasis type="b">Correspond</emphasis> for filer's U.S. status, using <citation type="Form">Form 9143</citation>, box 24.<note notetype="exception">Do not correspond if the taxpayer states they are a U.S. Resident Alien or the taxpayer has provided a copy of their resident alien card. Delete Form 1042-S withholding from line 25d and edit to the dotted portion of line 33.</note></entry>
</row>
<row>
<entry><emphasis type="b"><emphasis type="q">Worldwide Income</emphasis></emphasis> (income from all sources and includes foreign and U.S. income) is reported or the return is other than a refund</entry>
<entry>Delete Form 1042-S withholding from line 25d and edit to the dotted portion of line 33.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If <emphasis type="b"><citation type="Form">Form 8805</citation></emphasis> withholding is reported on line 25d, delete <citation type="Form">Form 8805</citation> withholding from line 25d and edit to the <emphasis type="b">dotted portion</emphasis> of line 33, <citation type="Form">Form 1040</citation>.<alphalist>
<li>If the TIN on <citation type="Form">Form 8805</citation> is missing or other than the TIN in the caption area, and the credit is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit where reported.<note notetype="exception">If an ITIN has been newly assigned (edited in red), but is not on <citation type="Form">Form 8805</citation>, <emphasis type="b">do not <emphasis type="q">X</emphasis></emphasis> the credit if the name on <citation type="Form">Form 8805</citation> matches the taxpayer name on the return.</note><note>Any statement or document from a withholding agent that is submitted in lieu of <citation type="Form">Form 8805</citation> must include the name and address of the U.S. withholding agent, the agent’s U.S. TIN (EIN or SSN), and the name in which the tax withheld was reported. If the name or TIN of the taxpayer claiming the refund is different or withholding agent information is not included, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit.</note></li>
</alphalist></para>
<para>If <emphasis type="b"><citation type="Form">Form 8288-A</citation></emphasis> is attached or noted on any line, follow the instructions in <seealso idref="id340104587">IRM 3.21.3.15.1.29 (10)</seealso>, <seealso idref="id340104588">IRM 3.21.3.15.1.29 (11)</seealso>, and <seealso idref="id340104589">IRM 3.21.3.15.1.29 (12)</seealso>.</para>
<para id="id340104587">If any <citation type="Form">Form 8288-A</citation> credit is claimed, verify that <citation type="Form">Form 8288-A</citation> is attached and the Date of Transfer (DOT) on <citation type="Form">Form 8288-A</citation> (box 1) is within the Tax Period of the return being filed.<alphalist>
<li>If <citation type="Form">Form 8288-A</citation> or a signed or initialed settlement statement/closing agreement is not attached, <emphasis type="b">correspond.</emphasis></li>
<li>If the Date of Transfer on <citation type="Form">Form 8288-A</citation> (box 1) or the signed or initialed settlement statement/closing agreement is not within the Tax Period of the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry where reported and edit only the credit(s) that are within the tax period of the return. If the return is being filed for a fiscal period, verify that the Date of Transfer falls within the fiscal period.<note notetype="caution"> If <emphasis type="b"><emphasis type="q">Original DOT</emphasis></emphasis> is notated on the top right side of <citation type="Form">Form 8288-A</citation>, accept that date as the official Date of Transfer.</note></li>
</alphalist></para>
<para id="id340104588">If the Date of Transfer on <citation type="Form">Form 8288-A</citation> is in 2026 and:<alphalist>
<li>The return is numbered, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit(s).</li>
<li>The return is unnumbered and <citation type="Form">Form 843</citation> is attached, detach <citation type="Form">Form 843</citation> along with <citation type="Form">Form 8288-A</citation> and route to Accounts Management. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d and process the return.</li>
<li>The return is unnumbered and <citation type="Form">Form 843</citation> is not attached, send the return back to the taxpayer. Correspond using <citation type="Form">Form 9143</citation>, box 25.</li>
</alphalist><note notetype="reminder">If <emphasis type="b"><emphasis type="q">Original DOT</emphasis></emphasis> is notated on the top right side of <citation type="Form">Form 8288-A</citation>, accept that date as the official Date of Transfer.</note></para>
<para id="id340104589"><emphasis type="b">All <citation type="Form">Form 8288-A</citation> credits must be verified following procedures in <citation type="IRM">IRM 3.21.25.17</citation>.</emphasis> If <citation type="Form">Form 8288-A</citation> is attached with a Date of Transfer within the Tax Period of the return, and the return is:<alphalist>
<li><emphasis type="b">Numbered</emphasis>: Request verification of the credit from the FIRPTA Unit and edit Action Code <emphasis type="b"><emphasis type="q">420</emphasis></emphasis>.</li>
<li><emphasis type="b">Unnumbered</emphasis>: Follow the table below</li>
<table frame="all" id="id340102866" summary="Unnumbered return with Form 8288-A" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Credits have not been verified</entry>
<entry/>
<entry>Completely code and edit the return, then place return in designated area for verification.<note>The verification slip (<citation type="Form">Form 13698</citation>) or printout is attached to the tax form after the credit verification is completed.</note></entry>
</row>
<row>
<entry>Credits are verified</entry>
<entry>The verified amount is the same or greater than the amount the taxpayer reported,</entry>
<entry>Delete the <citation type="Form">Form 8288-A</citation> credit from line 25d and edit the taxpayer’s entry on the <emphasis type="b">dotted portion</emphasis> of line 33.</entry>
</row>
<row>
<entry>Credits are verified</entry>
<entry>The verified amount is less than the amount the taxpayer reported,</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount reported by the taxpayer.</li>
<li><emphasis type="b">Delete the amount from line 25d and edit the verified amount</emphasis> to the<emphasis type="b"> dotted portion</emphasis> of line 33.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table>
</alphalist></para>
<para id="id340104590">Delete the Form SSA-1042S/Form RRB-1042S withholding from line 25d and edit Form SSA-1042S/Form RRB-1042S withholding to the dotted portion of line 33, Form 1040 when any of the following conditions apply:<alphalist>
<li>The taxpayer is reporting worldwide income (income from all sources and includes foreign and U.S. income) along with Form SSA-1042S/Form RRB-1042S. These benefits are not subject to the 30% tax rate and should be processed without citizenship or residency documentation.</li>
<li>Nonresident aliens who file jointly with a U.S. citizen and elect to be treated as resident aliens for tax purposes are not subject to the 30% tax rate.</li>
<li>The taxpayers address is in a U.S. Territory. Residents of U.S. Territories are not subject to the 30% tax rate.</li>
</alphalist></para>
<para>A resident alien (without worldwide income, income from all sources and includes foreign and U.S. income) can receive a refund for incorrectly withheld taxes on Social Security Benefits reported on Form SSA-1042S/Form RRB-1042S from SSA or IRS. If SSA cannot refund the taxes withheld, the IRS will process a tax return and refund the withholding when <emphasis type="b">ALL</emphasis> the criteria below is met:<bulletlist>
<li>The taxpayer files either <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-A</citation> (TY17 and prior)</li>
<li>A copy of the <emphasis type="q">green card</emphasis> is attached</li>
<li>A signed declaration is attached that includes the following statement (or a signed statement with similar wording):<br/><emphasis type="q">The SSA should not have withheld federal income tax from my social security benefits because I am a U.S. lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. I am filing a U.S. income tax return for the taxable year as a resident alien reporting all of my worldwide income. I have not yet claimed benefits for the taxable year under an income tax treaty as a nonresident alien.</emphasis></li>
</bulletlist><alphalist>
<li>If the taxpayer is filing to claim a refund and does not attach a green card and/or declaration statement (see criteria above), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the withholding and <emphasis type="b">correspond</emphasis> for the following if missing:<br/>• Green card<br/>• A signed declaration statement</li>
<li>If the taxpayer is claiming a refund, <emphasis type="b">both</emphasis> green card and declaration statement are attached, <emphasis type="b">and</emphasis> none of the conditions in <seealso idref="id340104590">IRM 3.21.3.15.1.29 (13)</seealso> are met, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the withholding.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340104672"><date>(01-01-2021)</date>
<title>Line 26 - Estimated Tax Payments</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100356"><date>(01-01-2024)</date>
<title>Line 27a - Earned Income Credit (EIC)</title>
<para>Taxpayers residing outside of the U.S. are generally not entitled to EIC.</para>
<para>If the taxpayer is not claiming EIC, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</para>
<para>If a taxpayer is claiming EIC and attaches a valid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and excludes foreign earned income, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both the <citation type="Form">Form 1040</citation>, line 27a amount and Schedule EIC, if attached.</para>
<para>If the taxpayer is claiming EIC and claims income is exempt under IRC 933, disallow EIC. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1040</citation>, line 27a and Schedule EIC, if attached.</para>
<para>If the taxpayer is claiming EIC and resided outside of the U.S. for the entire year, disallow EIC. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1040</citation>, line 27a and Schedule EIC, if attached.<note>Do not use the caption address to determine if the taxpayer resided outside the U.S. for the entire year.</note></para>
<para>If the return has a U.S. address and all earned income (e.g., wages, self-employment) is from a U.S. territory, then <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1040</citation>, line 27a and Schedule EIC, if attached.</para>
<para>If none of the conditions in paragraphs (3) through (6) are present, the taxpayer may qualify for EIC if they resided inside the U.S. for more than half of the tax year and they also met all requirements for EIC given in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns. Indications that the taxpayer resided inside the U.S. for more than half of the tax year are either:<bulletlist>
<li>The taxpayer's address on Form(s) W-2 is one of the 50 states or District of Columbia or</li>
<li>The taxpayer paid state or local taxes to one of the 50 states or District of Columbia</li>
</bulletlist><note>The taxpayer’s address in the caption and the employer’s address on Form(s) W-2 are not indications.</note><alphalist>
<li>If the taxpayer qualifies, allow EIC.</li>
<li>If the taxpayer does not qualify, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 27a and Schedule EIC, if attached.<note notetype="exception">Do not <emphasis type="q">X</emphasis> line 27a and Schedule EIC if the only reason for deleting is that a source of earned income is missing, when research for the source has not yet been done.</note></li>
</alphalist></para>
<para>U.S. military personnel stationed outside of the U.S. on extended active duty are considered to live in the U.S. during that duty period for purposes of the EIC. They must also meet all requirements for EIC given in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns. If the taxpayer met all requirements, allow EIC. To determine whether the taxpayer is military personnel, search the signature area, Forms W-2(s) and/or attachments for any of the following indications:<alphalist>
<li>The occupation in signature area indicates U.S. Air Force, U.S. Army, U.S. Coast Guard, U.S. Marines, U.S. Navy, etc.</li>
<li>DCPS CIVPAY DIRECTORATE</li>
<li>DFAS - PE/P</li>
<li>DFAS - ATTN: DFAS - PMTC/IN</li>
<li>Defense Finance and Accounting Service Cleveland Center</li>
<li>USAF - Active Duty</li>
<li>DFAS - PMJFC/DE</li>
<li>Commanding Office USCG Human Resources Service Information Center</li>
</alphalist></para>
<para><emphasis type="b">Correspond</emphasis> when EIC is being claimed and the source of income is not indicated or attached (W-2) and cannot be determined through research:<alphalist>
<li>If using <citation type="Form">Form 13900</citation>, use paragraph a.</li>
<li>If using <citation type="Form">Form 9143</citation>, use paragraph 10.</li>
</alphalist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.14.2.33</citation>, Earned Income Credit (EIC).</para>
</subsection3>
<subsection3 id="id340100357"><date>(03-20-2025)</date>
<title>Line 28 - Additional Child Tax Credit (Schedule 8812)</title>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, has only Puerto Rico source income (e.g., Form(s) 499R-2/W-2PR), and appears to be filing only to claim the additional child tax credit, <emphasis type="b">correspond</emphasis> following the instructions at <seealso idref="id340104556">IRM 3.21.3.80.1.1 (2)</seealso>.<note notetype="exception">If you can determine the taxpayer is U.S. military personnel, see instructions in (4) below.</note><note><emphasis type="b">Do not convert <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-A</citation> (TY17 and prior) to <citation type="Form">Form 1040-PR/SS</citation></emphasis>.</note></para>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, but is filing a <citation type="Form">Form 1040</citation> to report non-Puerto Rico source income along with claiming the additional child tax credit, continue processing the <citation type="Form">Form 1040</citation>.</para>
<para>If the taxpayer is a resident of CNMI, Guam, American Samoa, or Virgin Islands, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 28 unless <seealso idref="id340104565">IRM 3.21.3.15.1.32 (4)</seealso> applies.</para>
<para id="id340104565">If the taxpayer is a resident in any of the U.S. territories and you can determine the taxpayer is <emphasis type="b">U.S. Military personnel,</emphasis> the taxpayer is considered a resident of the U.S. for the entire year and the return should be processed using the domestic instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns. Search the occupation area, Forms W-2, and/or attachments for any indications such as the following:<alphalist>
<li>The occupation in the signature area indicates military, U.S. Air Force, U.S. Army, U.S. Coast Guard, U.S. Marines, or U.S. Navy.</li>
<li>DCPS CIVPAY DIRECTORATE</li>
<li>DFAS-PE/P</li>
<li>DFAS-ATTN:DFAS-PMTC/IN</li>
<li>Defense Finance and Accounting Service Cleveland Center</li>
<li>USAF- Active Duty</li>
<li>DFAS-PMJFC/DE</li>
<li>Commanding Office USCG Human Resources Service Information Center</li>
</alphalist></para>
<para>If an amount is present on line 28 and there are 3 or more qualifying children with the CTC checkbox marked on line 7 of the dependent area of the return, Schedule 8812 must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule 8812.<note>For TY18 and later, ITINs are not valid on Schedule 8812.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100358"><date>(10-30-2024)</date>
<title>Line 29 - Refundable American Opportunity Credit or Education Credit (Form 8863)</title>
<para>If an amount is claimed on line 29, <citation type="Form">Form 8863</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for Form 8863.<note>If the taxpayer has an entry on both Schedule 3, line 3 and <citation type="Form">Form 1040</citation>, line 29, correspond for only one missing <citation type="Form">Form 8863</citation>. Use the first entry amount and line number on the return/Schedule.</note></para>
</subsection3>
<subsection3 id="id340105128"><date>(10-29-2025)</date>
<title>Line 30 - Refundable Adoption Credit (Form 8839)</title>
<para>If an amount is claimed on line 30, Form 8839 must be attached. If missing, <emphasis type="b">correspond</emphasis> for Form 8839.</para>
</subsection3>
<subsection3 id="id340100359"><date>(10-30-2024)</date>
<title>Line 31 - Amount from Schedule 3, Line 15</title>
<para>If there is an amount on line 31, Schedule 3 must be attached. If missing and cannot be dummied from attachments, <emphasis type="b">correspond</emphasis> for Schedule 3.</para>
<para>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns for instructions on dummying or corresponding.</para>
</subsection3>
<subsection3 id="id340100360"><date>(10-30-2024)</date>
<title>Line 32 - Total Other Payments and Refundable Credits</title>
<para>Compute and edit line 32 when blank, dash or zero and there are entries leading to a total.<note>Do not include <emphasis type="q">888</emphasis> when it has been edited on line 27a.</note></para>
</subsection3>
<subsection3 id="id340100362"><date>(10-30-2024)</date>
<title>Line 33 - Total Payments</title>
<para>Take one of the following actions when there is an amount on line 33, and lines 25d, 26 and 32 are blank, and no withholding documents are present:<table frame="all" id="id340102754" summary="Total Payments" width="4.5in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="COLSPEC0" colwidth="33*"/>
<colspec colname="col2" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If there is an amount on line 33 of</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry>there is a significant entry on <citation type="Form">Form 1040</citation>, line 1a, 4b, or 5b or Schedule 1, line 7</entry>
<entry><emphasis type="b">Correspond</emphasis> for an explanation of <citation type="Form">Form 1040</citation>, line 33.</entry>
</row>
<row>
<entry><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry>there is no significant entry on <citation type="Form">Form 1040</citation>, line 1a, 4b, or 5b or Schedule 1, line 7</entry>
<entry>Edit the amount to <citation type="Form">Form 1040</citation>, line 26.</entry>
</row>
<row>
<entry><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry>there is a significant entry on <citation type="Form">Form 1040</citation>, line 1a, 4b, or 5b or Schedule 1, line 7</entry>
<entry>Edit the amount to <citation type="Form">Form 1040</citation>, line 25d, and edit RPC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis>.</entry>
</row>
<row>
<entry><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry>there is no significant entry on <citation type="Form">Form 1040</citation>, line 1a, 4b, or 5b or Schedule 1, line 7</entry>
<entry>Edit the amount to <citation type="Form">Form 1040</citation>, line 26.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
</subsection2>
<subsection2 id="id340100363"><date>(10-30-2024)</date>
<title>Refund or Amount Owed - Lines 34 through 38</title>
<para>Edit amounts on lines 35a, 36 and 37 in dollars and cents.</para>
<para>Line 34 is not a T-line. Lines 35a and 37 are T-Compute lines.</para>
<subsection3 id="id340100255"><date>(01-01-2021)</date>
<title>Line 35a - Refund</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100256"><date>(01-01-2021)</date>
<title>Lines 35b, 35c, and 35d - Direct Deposit Information</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100257"><date>(01-01-2021)</date>
<title>Line 36 - Estimated Tax Credit Elect</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100258"><date>(01-01-2021)</date>
<title>Line 37 - Amount You Owe (Balance Due)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100259"><date>(01-01-2021)</date>
<title>Line 38 - Estimated Tax Penalty (Form 2210 or Form 2210-F)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
</subsection2>
<subsection2 id="id340100364"><date>(04-24-2020)</date>
<title>Third Party Designee</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100365"><date>(01-01-2015)</date>
<title>Signature</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100366"><date>(01-01-2020)</date>
<title>Occupation</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100367"><date>(10-30-2024)</date>
<title>Identity Protection Personal Identification Number (IP PIN)</title>
<para>Identity Protection Personal Identification Number (IP PIN) is located in the <emphasis type="q">Sign Here</emphasis> area of the return.</para>
<para>If it is more or less than 6 numeric digits, circle the IP PIN.</para>
</subsection2>
<subsection2 id="id340100368"><date>(01-01-2015)</date>
<title>Paid Preparer Data</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection3 id="id340100298"><date>(01-01-2015)</date>
<title>Preparer Code</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100265"><date>(01-01-2015)</date>
<title>Preparer TIN (PTIN)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100266"><date>(01-01-2015)</date>
<title>Preparer Phone Number</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
</subsection2>
</subsection1>
<subsection1 id="id340100223"><date>(10-30-2024)</date>
<title>Schedule 1 (Sequence 01) - Additional Income and Adjustments to Income</title>
<para>The following information pertains to Schedule 1 only.</para>
<para>For TY20 and later, Schedule 1 may be filed with <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>. See <seealso idref="id340104708">IRM 3.21.3.84.19</seealso>.</para>
<para>The following are the T-lines and T-Compute lines on Schedule 1:<table frame="all" id="id340100267" summary="T-lines and T-Compute lines on Schedule 1">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="left">1099-K Amount (below names found on form)</entry>
<entry align="left">Line 9</entry>
</row>
<row>
<entry>Line 1</entry>
<entry>Line 25</entry>
</row>
<row>
<entry>Line 2a</entry>
<entry/>
</row>
<row>
<entry>Lines 3 through 7</entry>
<entry/>
</row>
<row>
<entry>Line 8r </entry>
<entry/>
</row>
<row>
<entry>Line 9</entry>
<entry/>
</row>
<row>
<entry>Lines 11 through 18</entry>
<entry/>
</row>
<row>
<entry>Lines 19a and 19b</entry>
<entry/>
</row>
<row>
<entry>Lines 20 and 21</entry>
<entry/>
</row>
<row>
<entry>Line 23</entry>
<entry/>
</row>
<row>
<entry>Line 25</entry>
<entry/>
</row>
<row>
<entry>Form 982 Indicator (dotted area left of Line 11)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>Lines 1 through 10 are for additional income and lines 11 through 26 are for adjustments to income.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection2 id="id340105083"><date>(10-30-2024)</date>
<title>Schedule 1 Below Name(s) - Form 1099-K Amount</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100369"><date>(01-01-2020)</date>
<title>Schedule 1, Line 1 - Taxable Refunds</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340104675"><date>(01-01-2021)</date>
<title>Schedule 1, Lines 2a and 2b - Alimony Received and Date of Original Divorce</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100158"><date>(10-29-2025)</date>
<title>Schedule 1, Line 3 - Business Income or Loss</title>
<para>If a taxpayer residing in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or U.S. Virgin Islands files <citation type="Form">Form 1040</citation>, reporting self-employment tax on Schedule 2, line 4, and the only income on the return is from Schedule C, Schedule E (Part II), and/or Schedule F, prepare a dummy <citation type="Form">Form 1040-SS</citation> as follows:<alphalist>
<li>Edit the caption and transcription lines.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>, and attach all information behind the dummy <citation type="Form">Form 1040-SS</citation>.</li>
</alphalist><note notetype="caution">If the taxpayer is claiming wages and/or withholding, <emphasis type="b">do not convert.</emphasis></note></para>
<para id="id340104566">If Schedule 1, line 3 contains self-employment income of $434 or more and Schedule SE is not attached and Schedule 2, line 4 does not have a significant entry:<bulletlist>
<li>Edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> if the taxpayer resides in one of the following countries:</li>
<table frame="all" id="id340103105" summary="Countries exempt from SE tax" width="4.5in">
<tgroup cols="1" colsep="1" rowsep="3">
<?PubTbl tgroup dispwid="2.47in"?>
<colspec colname="col1" colwidth="100.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">RPC <emphasis type="q">S</emphasis> Countries</emphasis>:</entry>
</row>
</thead>
<tbody>
<row>
<entry>Australia</entry>
</row>
<row>
<entry>Austria</entry>
</row>
<row>
<entry>Belgium</entry>
</row>
<row>
<entry>Brazil</entry>
</row>
<row>
<entry>Canada</entry>
</row>
<row>
<entry>Chile (see Note below)</entry>
</row>
<row>
<entry>Czech Republic</entry>
</row>
<row>
<entry>Denmark</entry>
</row>
<row>
<entry>Finland</entry>
</row>
<row>
<entry>France</entry>
</row>
<row>
<entry>Germany</entry>
</row>
<row>
<entry>Greece</entry>
</row>
<row>
<entry>Hungary (see Note below)</entry>
</row>
<row>
<entry>Iceland</entry>
</row>
<row>
<entry>Ireland</entry>
</row>
<row>
<entry>Italy</entry>
</row>
<row>
<entry>Japan</entry>
</row>
<row>
<entry>Luxembourg</entry>
</row>
<row>
<entry>Netherlands</entry>
</row>
<row>
<entry>Norway</entry>
</row>
<row>
<entry>Poland</entry>
</row>
<row>
<entry>Portugal</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
</row>
<row>
<entry>Slovenia</entry>
</row>
<row>
<entry>South Korea</entry>
</row>
<row>
<entry>Spain</entry>
</row>
<row>
<entry>Sweden </entry>
</row>
<row>
<entry>Switzerland</entry>
</row>
<row>
<entry>United Kingdom<note notetype="reminder">Includes Great Britain, England, Northern Ireland, Scotland, and Wales</note></entry>
</row>
<row>
<entry>Uruguay</entry>
</row>
</tbody>
</tgroup>
</table>
<note>The U.S. - Chile income tax treaty generally entered into effect for taxable periods beginning on or after January 1, 2024. Edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> only for tax years beginning after 2023.</note>
<note>The U.S. - Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to self-employment income after January 1, 2024. <emphasis type="b">Do not</emphasis> edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> with respect for tax years beginning after 2023.</note>
<note notetype="reminder">The taxpayer must be from one of the exempt countries above and does not report SE tax on the return.</note>
<note>If Schedule SE has a notation of <emphasis type="b">Exempt</emphasis>, <emphasis type="q">X</emphasis> Schedule SE and edit RPC <emphasis type="q">S</emphasis>.</note></bulletlist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note notetype="exception">Do not correspond for SE tax liability when the taxpayer resides in one of the countries listed in <seealso idref="id340104566">IRM 3.21.3.16.4 (2)</seealso> above.</note></para>
</subsection2>
<subsection2 id="id340100159"><date>(01-01-2020)</date>
<title>Schedule 1, Line 4 - Other Gains or Losses</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100160"><date>(01-01-2024)</date>
<title>Schedule 1, Line 5 - Rental Real Estate, Royalties, Partnerships, S Corporations, and Trusts</title>
<para>If a taxpayer residing in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or U.S. Virgin Islands files <citation type="Form">Form 1040</citation>, reporting self-employment tax on Schedule 2, line 4, and the only income on the return is from Schedule C, Schedule E (Part II), and/or Schedule F, prepare a dummy <citation type="Form">Form 1040-SS</citation> as follows:<alphalist>
<li>Edit the caption and transcription lines.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>, and attach all information behind the dummy <citation type="Form">Form 1040-SS</citation>.</li>
</alphalist><note notetype="caution">If the taxpayer is claiming wages and/or withholding, <emphasis type="b">do not convert</emphasis>.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100161"><date>(10-29-2025)</date>
<title>Schedule 1, Line 6 - Farm Income or Loss</title>
<para>If a taxpayer residing in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or U.S. Virgin Islands files <citation type="Form">Form 1040</citation>, reporting self-employment tax on Schedule 2, line 4, and the only income on the return is from Schedule C, Schedule E (Part II), and/or Schedule F, prepare a dummy <citation type="Form">Form 1040-SS</citation> as follows: <alphalist>
<li>Edit the caption and transcription lines.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>, and attach all information behind the dummy <citation type="Form">Form 1040-SS</citation>.</li>
</alphalist><note notetype="caution">If the taxpayer is claiming wages and/or withholding, <emphasis type="b">do not convert.</emphasis></note></para>
<para id="id340104567">If Schedule 1, line 6 contains Self-Employment income of $434 or more and Schedule SE is not attached and Schedule 2, line 4 does not have a significant entry:<bulletlist>
<li>Edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> if the taxpayer resides in one of the following countries:</li>
<table frame="all" id="id340103277" summary="Countries exempt from SE tax" width="4.5in">
<tgroup cols="1" colsep="1" rowsep="3">
<?PubTbl tgroup dispwid="2.47in"?>
<colspec colname="col1" colwidth="100.00*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">RPC <emphasis type="q">S</emphasis> Countries</emphasis>:</entry>
</row>
</thead>
<tbody>
<row>
<entry>Australia</entry>
</row>
<row>
<entry>Austria</entry>
</row>
<row>
<entry>Belgium</entry>
</row>
<row>
<entry>Brazil</entry>
</row>
<row>
<entry>Canada</entry>
</row>
<row>
<entry>Chile (see Note below)</entry>
</row>
<row>
<entry>Czech Republic</entry>
</row>
<row>
<entry>Denmark</entry>
</row>
<row>
<entry>Finland</entry>
</row>
<row>
<entry>France</entry>
</row>
<row>
<entry>Germany</entry>
</row>
<row>
<entry>Greece</entry>
</row>
<row>
<entry>Hungary (see Note below)</entry>
</row>
<row>
<entry>Iceland</entry>
</row>
<row>
<entry>Ireland</entry>
</row>
<row>
<entry>Italy</entry>
</row>
<row>
<entry>Japan</entry>
</row>
<row>
<entry>Luxembourg</entry>
</row>
<row>
<entry>Netherlands</entry>
</row>
<row>
<entry>Norway</entry>
</row>
<row>
<entry>Poland</entry>
</row>
<row>
<entry>Portugal</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
</row>
<row>
<entry>Slovenia</entry>
</row>
<row>
<entry>South Korea</entry>
</row>
<row>
<entry>Spain</entry>
</row>
<row>
<entry>Sweden </entry>
</row>
<row>
<entry>Switzerland</entry>
</row>
<row>
<entry>United Kingdom<note notetype="reminder"> Includes Great Britain, England, Northern Ireland, Scotland, and Wales</note></entry>
</row>
<row>
<entry>Uruguay</entry>
</row>
</tbody>
</tgroup>
</table>
</bulletlist><note>The U.S. - Chile income tax treaty generally entered into effect for taxable periods beginning on or after January 1, 2024. Edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> only for tax years beginning after 2023.</note><note>The U.S. - Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to self-employment income after January 1, 2024. <emphasis type="b">Do not</emphasis> edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> with respect for tax years beginning after 2023.</note><note notetype="reminder">The taxpayer must be from one of the exempt countries above and does not report SE tax on the return.</note><note>If Schedule SE has a notation of <emphasis type="b">Exempt</emphasis>, <emphasis type="b">X</emphasis> Schedule SE and edit RPC <emphasis type="b">S</emphasis>.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note notetype="exception">Do not correspond for SE tax liability when the taxpayer resides in one of the countries listed in <seealso idref="id340104567">IRM 3.21.3.16.7 (2)</seealso> above.</note></para>
</subsection2>
<subsection2 id="id340100162"><date>(01-01-2020)</date>
<title>Schedule 1, Line 7 - Unemployment Compensation (UEC)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100163"><date>(10-29-2025)</date>
<title>Schedule 1, Lines 8a through 8z - Other Income</title>
<para>For international entries on Lines 8a through 8z, follow the table below:<table frame="all" id="id340102884" summary="International entires on Line 21, Form 1040" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="20*"/>
<colspec colname="col2" colwidth="34*"/>
<colspec colname="col3" colwidth="46*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 8z indicates Article XXV (Non-Discrimination) of the U.S.- Canada Income Tax Treaty</entry>
<entry><citation type="Form">Form 1040-NR</citation> is not attached</entry>
<entry><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 1040-NR</citation>. See <seealso idref="id340102262">IRM 3.21.3.83.5</seealso>. <note>Use <citation type="Form">Form 9143</citation> and the following literal when corresponding for Article XXV, <emphasis type="q">If you are claiming Article XXV of the U.S.-Canada Income Tax Treaty, you must file <citation type="Form">Form 1040-NR</citation>. Please complete, sign, and return <citation type="Form">Form 1040-NR</citation> along with all necessary forms, schedules, and federal tax withholding statements.</emphasis></note></entry>
</row>
<row>
<entry>Entry on line 8d, <emphasis type="b">or</emphasis> line 8z indicates <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) Exclusion</entry>
<entry><citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is missing</entry>
<entry><emphasis type="b">Correspond</emphasis> using the applicable form and boxes.</entry>
</row>
<row>
<entry>Entry on line 8d, <emphasis type="b">or</emphasis> line 8z indicates <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) Exclusion</entry>
<entry>Taxpayer resides in:<bulletlist>
<li>Baker Island</li>
<li>Howland Island</li>
<li>Jarvis Island</li>
<li>Johnston Atoll</li>
<li>Kingman Reef</li>
<li>Midway Atoll</li>
<li>Palmyra Atoll</li>
<li>Wake Island</li>
</bulletlist></entry>
<entry>Take the following actions:<steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>,</li>
<li>Ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist><note notetype="exception">If a return shows income earned in the Federated States of Micronesia, Marshall Islands, or Palau Islands and <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is attached and valid, <emphasis type="b">ALLOW the exclusion</emphasis>.</note></entry>
</row>
<row>
<entry>Entry on line 8d, <emphasis type="b">or</emphasis> line 8z indicates <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) Exclusion</entry>
<entry>Two <citation type="Form">Form 2555</citation> and/or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) are submitted, and only one <citation type="Form">Form 2555</citation> and/or <citation type="Form">Form 2555-EZ</citation> is valid</entry>
<entry><steplist>
<li>Adjust Schedule 1, line 9 by deleting the amount for the invalid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the invalid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>Ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9.</li>
</steplist></entry>
</row>
<row>
<entry>Line 8z indicates <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>(TY18 and prior) Exclusion</entry>
<entry>It is a positive amount</entry>
<entry>Take one of the following actions:<alphalist>
<li>If amount is verified to be a valid exclusion, ensure the exclusion is included as a negative in the total on Schedule 1, line 9, and ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9.</li>
<li>If amount is <emphasis type="b">not</emphasis> a valid exclusion, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 871</citation> (Capital Gains)</entry>
<entry>Taxpayer excludes this on Schedule 1, line 8z and/or 9</entry>
<entry>If the income is <emphasis type="b">not</emphasis> included on <citation type="Form">Form 1040</citation>, line 7a or Schedule 1, line 4, edit the income to <citation type="Form">Form 1040</citation>, line 7a.</entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 893</citation> or employee of international organization or foreign government</entry>
<entry>Taxpayer provides all of the following:<bulletlist>
<li>Evidence of non-U.S. citizen status (e.g., copy of an A or G visa, or green card),</li>
<li>Written evidence from the U.S. Citizenship and Immigration Services (USCIS) confirming USCIS <citation type="Form">Form I-508</citation> has not been signed and filed,</li>
<li>If an employee of a foreign government, a copy of the U.S. State Department Internal Revenue Code (IRC) Section 893(b) certification or other evidence of meeting the requirements of IRC Section 893(a)(2) and (3), and</li>
<li>If an employee of an international organization, either the number of the Presidential Executive Order or an international organization that is listed in <seealso idref="id340102733">Exhibit 3.21.3-4</seealso>.<note><citation type="IRC">IRC 893</citation> does not apply to the North Atlantic Treaty Organization (NATO) or the Ottawa Agreement.</note></li>
</bulletlist></entry>
<entry>Allow the exempt amount on Schedule 1, line 9. If the income is <emphasis type="b">not</emphasis> reported on <citation type="Form">Form 1040</citation>, line 1a or Schedule 1, line 3, 5, or 6, edit the income to <citation type="Form">Form 1040</citation>, line 1a.</entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 893</citation> or employee of international organization or foreign government</entry>
<entry>Taxpayer does not provide all items listed in the box above</entry>
<entry><emphasis type="b">Correspond</emphasis>. When using <citation type="Form">Form 13900</citation>, mark box <emphasis type="b">K</emphasis>.</entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 911</citation></entry>
<entry/>
<entry>See rows 2-5 of this table relating to claim of <citation type="Form">Form 2555</citation> Exclusion.</entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 931</citation></entry>
<entry/>
<entry>See <seealso idref="id340103288">IRM 3.21.3.76.1.2</seealso>.</entry>
</row>
<row>
<entry>Line 8z indicates <citation type="IRC">IRC 933</citation></entry>
<entry/>
<entry>See <seealso idref="id340100396">IRM 3.21.3.80.2</seealso>.</entry>
</row>
<row>
<entry>Line 8z shows a negative amount</entry>
<entry>Taxpayer notates foreign income</entry>
<entry><emphasis type="b">Correspond</emphasis> for an explanation.</entry>
</row>
<row>
<entry>Line 8z shows one or more of the following:<bulletlist>
<li>Self-Employment income</li>
<li><citation type="Form">Form 1099-NEC</citation> (TY20 and later), box 1 amount</li>
<li><citation type="Form">Form 1099-MISC</citation> (TY19 and prior), box 7 amount</li>
</bulletlist></entry>
<entry><citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is attached to exclude the income</entry>
<entry>If the income is <emphasis type="b">not</emphasis> reported on <citation type="Form">Form 1040</citation>, line 1a or Schedule 1, line 3, 5, or 6, edit the Self-Employment income, <citation type="Form">Form 1099-NEC (TY20 and later)</citation>, box 1 amount and/or <citation type="Form">Form 1099-MISC (TY19 and prior)</citation>, box 7 amount to <citation type="Form">Form 1040</citation>, line 1a.</entry>
</row>
<row>
<entry>Line 8z shows one or more of the following:<bulletlist>
<li>Self-Employment income</li>
<li><citation type="Form">Form 1099-NEC</citation> (TY20 and later), box 1 amount</li>
<li><citation type="Form">Form 1099-MISC (TY19 and prior)</citation>, box 7 amount</li>
</bulletlist></entry>
<entry>Self-Employment income is $434 or more, Schedule SE is not attached, and Schedule 2, line 4 does not have a significant entry</entry>
<entry>Take one of the following actions:<alphalist>
<li>If the taxpayer resides in one of the following countries, edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis>:<bulletlist>
<li>Australia</li>
<li>Austria</li>
<li>Belgium</li>
<li>Brazil</li>
<li>Canada</li>
<li>Chile (see Note below)</li>
<li>Czech Republic</li>
<li>Denmark</li>
<li>Finland</li>
<li>France</li>
<li>Germany</li>
<li>Greece</li>
<li>Hungary (see Note below)</li>
<li>Iceland</li>
<li>Ireland</li>
<li>Italy</li>
<li>Japan</li>
<li>Luxembourg</li>
<li>Netherlands</li>
<li>Norway</li>
<li>Poland</li>
<li>Portugal</li>
<li>Slovak Republic (Slovakia)</li>
<li>Slovenia</li>
<li>South Korea</li>
<li>Spain</li>
<li>Sweden</li>
<li>Switzerland</li>
<li>United Kingdom<note notetype="reminder">Includes Great Britain, England, Northern Ireland, Scotland, and Wales</note></li>
<li>Uruguay</li>
</bulletlist></li>
<note>The U.S. - Chile income tax treaty generally entered into effect for taxable periods beginning on or after January 1, 2024. Edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> only for tax years beginning after 2023.</note>
<note>The U.S. - Hungary tax treaty was terminated in 2023 and ceased to have affect with respect to self-employment income after January 1, 2024. Do not edit RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> with respect for tax years beginning after 2023.</note>
<li>If the taxpayer does not reside in one of the countries listed above, edit RPC <emphasis type="b"><emphasis type="q">N</emphasis></emphasis>.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 8z indicates a treaty</entry>
<entry>Taxpayer provides:<bulletlist>
<li>The name of the foreign country of which the taxpayer is a citizen or resident and whose tax treaty with the U.S. provides the exempt status,</li>
<li>The treaty article number that allows the exemption, and</li>
<li>The amount of <emphasis type="q">exempt</emphasis> income during the tax year</li>
</bulletlist></entry>
<entry>Verify the treaty article and maximum exemption amounts using <seealso idref="id340102555">Exhibit 3.21.3-10:</seealso><alphalist>
<li>If valid, ensure the allowed amount of exempt income is included as a negative in the Schedule 1, line 9 total. If the taxpayer has not already reported the income, edit the income to <citation type="Form">Form 1040</citation>, line 1a.</li>
<note notetype="exception"><emphasis type="b">Taiwan and Hong Kong</emphasis> are not considered to be China and are <emphasis type="b">not allowed</emphasis> to exclude income based on China treaties.</note>
<li>If invalid, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9. If the taxpayer has not already reported the income, edit to <citation type="Form">Form 1040</citation>, line 1a.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 8z indicates a treaty</entry>
<entry>Taxpayer does not provide <emphasis type="b">ALL</emphasis> items listed above.</entry>
<entry><emphasis type="b">Correspond</emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Line 8r, <emphasis type="q">Scholarship and fellowship grants not reported on Form W-2,</emphasis> is a T-line. If there is an entry on this line, see <seealso idref="id340104866">IRM 3.21.3.16.10</seealso> for instructions.</para>
<para>A Fulbright Grant received by a U.S. citizen or U.S. resident alien taxpayer for the purpose of lecturing or teaching in a foreign country is considered a payment for services and is subject to U.S. tax.<note>If the Fulbright Grant was paid by an agency of the U.S. government, the income may be excluded under the IRC 911, provided the taxpayer is not a U.S. government employee.</note></para>
<para>If the Housing Deduction amount from <citation type="Form">Form 2555</citation>, line 50 is entered on Schedule 1, line 8z or 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9, and add the Housing Deduction amount to Schedule 1, line 25. If both the Housing Deduction and the Foreign Earned Income Exclusion are claimed together on Schedule 1, line 8d or 8z, adjust line 9 to remove the Housing Deduction, and add the Housing Deduction to line 25. See <seealso idref="id340104583">IRM 3.21.3.42.9 (7)</seealso>.</para>
<para>Qualified airline employees may exclude some income reported as wages on Form W-2, box 1. This income will be included on <citation type="Form">Form 1040</citation>, line 1a and excluded as a negative on Schedule 1, line 8d or line 8z as <emphasis type="q">airline payment.</emphasis> Accept as filed.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340104866"><date>(10-30-2024)</date>
<title>Schedule 1, Line 8r - Scholarship and Fellowship Grants Not Reported on Form W-2</title>
<para>Generally, a taxpayer’s entry on Schedule 1, line 8r should include only the amount of scholarship and fellowship grants not reported on Form W-2, reduced by any amount used to pay for tuition and required, course-related expenses.</para>
<para>Scholarship and fellowship income shown on Form W-2 should be reported on <citation type="Form">Form 1040</citation>, line 1a. If it is determined this Form W-2 income is included in the line 8r entry:<alphalist>
<li>Edit the Form W-2 gross income to <citation type="Form">Form 1040</citation>, line 1a, if not already included,</li>
<li><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040</citation>, line 9 or 11a, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> or adjust the line 8r amount to exclude the income moved to <citation type="Form">Form 1040</citation>, line 1a.</li>
</alphalist></para>
<para>If a taxpayer is claiming that a scholarship or fellowship grant reported on a <citation type="Form">Form 1098-T</citation> or a Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior) is <emphasis type="b">exempt under a tax treaty</emphasis>, verify the treaty claim:<alphalist>
<li>If the claim is valid, take the following actions:<br/>• Edit the gross scholarship and fellowship grant to line 8r, if not already reported there,<br/>• Verify, or adjust as necessary, that the allowed amount of treaty-exempt grant is included as a negative amount in the Schedule 1, line 9 total, and<note>The taxpayer is instructed to report the treaty-exempt grant as a negative amount on line 8z along with the required treaty information. If this was correctly done, the proper exemption may already be included in line 9.</note><br/>• <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exemption if found elsewhere on the return.</li>
<li>If the claim is invalid, take the following actions:<br/>• Edit or adjust the line 8r amount as necessary, following the table instructions in <seealso idref="id340104895">IRM 3.21.3.16.10 (5)</seealso>,<br/>• Edit or adjust the Schedule 1, line 9 total to account for any adjustments to line 8r and any disallowance of a treaty exemption claim made in lines 8a through 8z, and<br/>• <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exemption if found elsewhere on the return.</li>
</alphalist></para>
<para id="id340104853">One or more of the following documents <emphasis type="b">must</emphasis> be attached to support an entry on line 8r. If missing, <emphasis type="b">correspond</emphasis>:<bulletlist>
<li><citation type="Form">Form 1098-T</citation></li>
<li>A statement from a college or an educational institution (on their letterhead) that states the amount of the grant, the grantor's name, the dates it covers, and the expenses the grant covers</li>
<li>Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior) issued by a college or an educational institution<note>This may be attached when a nonresident alien becomes a resident alien for tax purposes but still receives a Form 1042-S.</note></li>
</bulletlist></para>
<para id="id340104895">After following the above paragraphs, if at least one of the items in <seealso idref="id340104853">IRM 3.21.3.16.10 (4)</seealso> above is present and <emphasis type="b">EITHER</emphasis> there is still an amount on line 8r that the taxpayer is not validly exempting under a treaty on lines 8a through 8z <emphasis type="b">OR</emphasis> there is a <citation type="Form">Form 1098-T</citation> or a Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior) issued by a college or an educational institution attached to the return, where the income is not reported anywhere, follow the instructions in the table below:</para>
<table frame="all" id="id340104854" summary="Amount claimed on line 31" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="48.38*"/>
<colspec colname="col2" colwidth="34.11*"/>
<colspec colname="col3" colwidth="17.51*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">You calculate (1) minus (2) below by:<steplist>
<li>Adding:<bulletlist>
<li>All Form 1042-S (Income Code 16) gross income, box 2 amounts</li>
<li> All <citation type="Form">Form 1098-T</citation> scholarships or grants, box 5 amounts, and</li>
<li>All grant income from educational institution statements</li>
</bulletlist></li>
<li>Subtracting:<bulletlist>
<li>All <citation type="Form">Form 1098-T</citation> payments received for qualified tuition and related expenses, box 1 amounts and</li>
<li>All tuition and required, course-related expenses (fees, books, supplies, equipment) from educational institution statements and from receipts, invoices and the like.</li>
<note>While you can use statements from educational institutions that provide only institution-determined total expenses without a breakdown, do <emphasis type="b">not</emphasis> use taxpayer-prepared or taxpayer-provided statements showing only total expenses or other statements showing only taxpayer-determined total expenses, with no breakdown or itemization.</note></bulletlist></li>
</steplist></entry>
<entry colsep="1" rowsep="1">The amount calculated by adding all the items in (1) and then subtracting all the items in (2) is greater than the line 8r entry, including when line 8r is blank or zero</entry>
<entry colsep="1" rowsep="1">Edit or adjust line 8r to equal the calculated amount.</entry>
</row>
</tbody>
</tgroup>
</table>
</subsection2>
<subsection2 id="id340104782"><date>(10-30-2024)</date>
<title>Schedule 1, Line 9 - Total Other Income</title>
<para>If line 9 is blank, dash, or zero and there are any entries on lines 8a through 8z, compute and edit line 9 by adding lines 8a through 8z.</para>
</subsection2>
<subsection2 id="id340104783"><date>(10-30-2024)</date>
<title>Schedule 1, Line 11 Dotted Portion - Form 982 Indicator</title>
<para>When Form 982 is attached edit the Form 982 Indicator <emphasis type="q">1</emphasis> on the dotted portion of line 11.</para>
</subsection2>
<subsection2 id="id340100165"><date>(01-01-2021)</date>
<title>Schedule 1, Line 11 - Educator Expenses</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100166"><date>(01-01-2020)</date>
<title>Schedule 1, Line 12 - Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials (Form 2106)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100167"><date>(10-30-2024)</date>
<title>Schedule 1, Line 13 - Health Savings Account Deduction (Form 8889)</title>
<para>If an amount is present on Schedule 1 line 13, <citation type="Form">Form 8889</citation> must be attached. If missing, correspond for <citation type="Form">Form 8889</citation>.</para>
</subsection2>
<subsection2 id="id340100168"><date>(10-29-2025)</date>
<title>Schedule 1, Line 14 - Moving Expenses for Members of the Armed Forces (Form 3903)</title>
<para>If an amount is present on Schedule 1, line 14 <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <citation type="Form">Form 3903</citation> (or similar statement) must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 3903</citation>.<note>If the taxpayer is <emphasis type="b">only</emphasis> claiming an expense for storage fees while out of the United States, <citation type="Form">Form 3903</citation> is not required.</note><note>Do not correspond if the checkbox on line 14 is checked.</note></para>
</subsection2>
<subsection2 id="id340100169"><date>(01-01-2020)</date>
<title>Schedule 1, Line 15 - Deductible Part of Self-Employment Tax</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100170"><date>(10-30-2024)</date>
<title>Schedule 1, Line 16 - Self-Employed SEP, SIMPLE, and Qualified Plans</title>
<para><emphasis type="q">X</emphasis> the amount on Schedule 1 line 16 if none of the following are attached to the return:<bulletlist>
<li>Schedule C</li>
<li>Schedule E (Part II present)</li>
<li>Schedule F</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340100171"><date>(10-30-2024)</date>
<title>Schedule 1, Line 17 - Self-Employed Health Insurance Deduction</title>
<para>Edit a misplaced amount from Schedule 1 line 17 to line 15 when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>Schedule SE is attached to the return</li>
<li>Line 15 is blank</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340100172"><date>(01-01-2021)</date>
<title>Schedule 1, Lines 19a, 19b, and 19c - Alimony Paid, Recipient's TIN, and Date of Original Divorce</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100173"><date>(01-01-2020)</date>
<title>Schedule 1, Line 20 - IRA Deduction</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100174"><date>(01-01-2020)</date>
<title>Schedule 1, Line 21 - Student Loan Interest Deduction</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100370"><date>(01-01-2021)</date>
<title>Schedule 1, Line 22</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340104784"><date>(10-30-2024)</date>
<title>Schedule 1, Line 23 - Archer MSA Deduction</title>
<para>When found elsewhere on the return, delete any amount identified as <emphasis type="q">MSA</emphasis> or <emphasis type="q">Archer MSA Deduction</emphasis>. Edit the amount in dollars only to Schedule 1 line 23.</para>
</subsection2>
<subsection2 id="id340100176"><date>(10-30-2024)</date>
<title>Schedule 1, Lines 24a through 24z - Other Adjustments (Not Transcribed)</title>
<para id="id340104551">Delete the following adjustments from Schedule 1, lines 11 through 23, and ensure the amounts are included in the Schedule 1, line 25 total:<bulletlist>
<li><emphasis type="q">403(b)</emphasis> - Contributions by certain chaplains to section 403(b) plans</li>
<li><emphasis type="q">501(c)(18)(D)</emphasis> - Contributions to certain pension plans</li>
<li><emphasis type="q">ED67(e)</emphasis> - (TY18 and later) Excess Deductions of section 67(e) expenses from Form 1041 Schedule K-1</li>
<li><emphasis type="q">Housing Deduction</emphasis> - Form 2555, line 50</li>
<li><emphasis type="q">Jury Pay</emphasis> - Jury Duty Pay</li>
<li><emphasis type="q">PPR</emphasis> - Personal Property Rental deductible expenses</li>
<li><emphasis type="q">RFST</emphasis> - Reforestation amortization and expenses</li>
<li><emphasis type="q">Sub-Pay TRA</emphasis> - Repayment of Supplemental Unemployment Benefit (SUB) payments received in a prior year under the Trade Act of 1974 (TRA)<note notetype="exception"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the SUB pay amount where found and subtract the amount from <citation type="Form">Form 1040</citation>, line 1a when there is no indication that the adjustment is for benefits received in a prior year.</note></li>
<li><emphasis type="q">UDC</emphasis> - Legal fees for Unlawful Discrimination Claims</li>
<li><emphasis type="q">USOC</emphasis> - United States Olympic Committee-deduction for Olympic and Paralympic medals and prize money</li>
<li><emphasis type="q">WBF</emphasis> - Whistle Blower Fees</li>
<li><emphasis type="q">DPAD</emphasis> - Domestic Production Activity Deduction</li>
</bulletlist></para>
<para>Delete the adjustments in (1) above when found elsewhere on the return, and edit the amounts to be included in the Schedule 1, line 25 total.</para>
<para id="id340104549">If there is an amount on Schedule 1, line 24j, or if Schedule 1, line 24z has an amount identified as <emphasis type="q"><citation type="Form">Form 2555</citation></emphasis>, <emphasis type="q"><citation type="IRC">IRC 911</citation></emphasis>, <emphasis type="q">Housing Deduction</emphasis>, <emphasis type="q"><citation type="IRC">IRC 931</citation></emphasis>, or something similar:<table frame="all" id="id340101380" summary="2555 exclusion claimed on line 36" width="6.625in">
<tgroup align="left" cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="37*"/>
<colspec colname="col2" colwidth="32*"/>
<colspec colname="col3" colwidth="31*"/>
<thead>
<row>
<entry colsep="1" rowsep="3" valign="top"><emphasis type="b">If</emphasis></entry>
<entry rowsep="1" valign="top"><emphasis type="b">And</emphasis></entry>
<entry rowsep="1" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry rowsep="1">Taxpayer resides in:<bulletlist>
<li>Baker Island</li>
<li>Howland Island</li>
<li>Jarvis Island</li>
<li>Johnston Atoll</li>
<li>Kingman Reef</li>
<li>Midway Atoll</li>
<li>Palmyra Atoll</li>
<li>Wake Island</li>
</bulletlist></entry>
<entry rowsep="1"/>
<entry rowsep="1">Take the following actions:<steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior),</li>
<li>Ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 9, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist></entry>
</row>
<row>
<entry rowsep="1">The taxpayer does NOT reside in one of the areas mentioned above</entry>
<entry rowsep="1"><citation type="Form">Form 2555</citation> is missing</entry>
<entry rowsep="1"><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 2555</citation>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit the Housing Deduction amount from <citation type="Form">Form 2555</citation>, line 50 to the total of Schedule 1, line 25, if not already done by the taxpayer.</para>
<para>If a taxpayer claims an adjustment to income on Schedule 1, line 24z for anything other than the items listed in (1) above, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25.</para>
<para>If there is an amount on Schedule 1, line 24z with no explanation present, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25.</para>
</subsection2>
<subsection2 id="id340104785"><date>(10-30-2024)</date>
<title>Schedule 1, Line 25 - Total Other Adjustments</title>
<para>If line 25 is blank, dash, or zero and there are any entries on lines 24a through 24z, compute and edit line 25 by adding lines 24a through 24z.</para>
</subsection2>
<subsection2 id="id340100177"><date>(01-01-2021)</date>
<title>Schedule 1, Line 26 - Total Adjustments to Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
</subsection1>
<subsection1 id="id340105129"><date>(10-29-2025)</date>
<title>Schedule 1-A (Sequence 1A) - Additional Deductions</title>
<para>For TY25 and later, if only Schedule 1-A, page 2 is attached, with T-lines present or edited, edit Sequence Number <emphasis type="q">1A</emphasis> in the upper-right margin of Schedule 1-A, page 2.</para>
<para>Schedule 1-A, Sequence number 1A, when not deleted, must be located directly following Schedule 1, Sequence number 01 when attached to the return.</para>
<para>The following are the T-Lines and T-Compute Lines on Schedule 1-A:<table frame="all" id="id340105124" summary="Schedule 1-A T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 6</entry>
<entry>Line 6</entry>
</row>
<row>
<entry>Line 13</entry>
<entry>Line 13</entry>
</row>
<row>
<entry>Line 14c</entry>
<entry>Line 14c</entry>
</row>
<row>
<entry>Line 21</entry>
<entry>Line 21</entry>
</row>
<row>
<entry>Line 23</entry>
<entry>Line 23</entry>
</row>
<row>
<entry>Line 30</entry>
<entry>Line 30</entry>
</row>
<row>
<entry>Line 37</entry>
<entry>Line 37</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Only one Schedule 1-A can be processed. If more than one is attached, combine related T-line amounts onto one schedule and delete those schedules not used.</para>
<para>For TY24 and prior, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the schedule.</para>
</subsection1>
<subsection1 id="id340100224"><date>(10-29-2025)</date>
<title>Schedule 2 (Sequence 02) - Additional Taxes</title>
<para>The following information pertains to Schedule 2 only.</para>
<para>For TY20 and later, Schedule 2 may be filed with <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>. See <seealso idref="id340104709">IRM 3.21.3.84.20</seealso>.</para>
<para>The following are the T-lines and T-Compute Lines on Schedule 2:<table frame="all" id="id340104612" summary="Schedule 2 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1a - 1y</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 1e Checkboxes</entry>
<entry>Line 18</entry>
</row>
<row>
<entry>Line 1f Checkboxes</entry>
<entry/>
</row>
<row>
<entry>Line 2</entry>
<entry/>
</row>
<row>
<entry>Line 4</entry>
<entry/>
</row>
<row>
<entry>Lines 7-9</entry>
<entry/>
</row>
<row>
<entry>Line 10 (TY24 and prior)</entry>
<entry/>
</row>
<row>
<entry>Lines 11-16</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
<row>
<entry>Line 19 </entry>
<entry/>
</row>
<row>
<entry>Line 20</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>Lines 1a through 3 are for tax and lines 4 through 21 are for other taxes.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection2 id="id340100180"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1a - Excess Advance Premium Tax Credit Repayment (Form 8962)</title>
<para>If an amount is claimed on Schedule 2, line 1a, <citation type="Form">Form 8962</citation> must be attached. <emphasis type="b">Correspond</emphasis>, if missing.<alphalist>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 13900</citation>, also correspond for <citation type="Form">Form 1095-A</citation>, if not attached, using paragraph <emphasis type="q">s</emphasis>.</li>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 9143</citation>, also correspond for <citation type="Form">Form 1095-A</citation>, if not attached, using the following literal:<br/><emphasis type="q">Send a copy of your <citation type="Form">Form 1095-A</citation>, Health Insurance Marketplace Statement, to support your entries on <citation type="Form">Form 8962</citation>, Premium Tax Credit. If you didn't receive one or your <citation type="Form">Form 1095-A</citation> is incorrect, visit www.healthcare.gov or your state Marketplace website.</emphasis></li>
</alphalist></para>
</subsection2>
<subsection2 id="id340105092"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1b - Repayment of New Clean Vehicle Credits (Form 8936)</title>
<para>If an amount is present on Schedule 2 line 1b, <citation type="Form">Form 8936</citation> must be attached. If missing, correspond for <citation type="Form">Form 8936</citation>.</para>
</subsection2>
<subsection2 id="id340105093"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1c - Repayment of Previously Owned Clean Vehicle Credits (Form 8936)</title>
<para>If an amount is present on Schedule 2 line 1c, <citation type="Form">Form 8936</citation> must be attached. If missing, correspond for <citation type="Form">Form 8936</citation>.</para>
</subsection2>
<subsection2 id="id340105094"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1d - Net EPE Recapture (Form 4255)</title>
<para>If an amount is present on Schedule 2 line 1d, <citation type="Form">Form 4255</citation> must be attached. If missing, correspond for <citation type="Form">Form 4255</citation>.</para>
</subsection2>
<subsection2 id="id340105095"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1e - Excessive Payments Amount (Form 4255)</title>
<para>If an amount is present on Schedule 2 line 1e, <citation type="Form">Form 4255</citation> must be attached. If missing, correspond for <citation type="Form">Form 4255</citation>.</para>
</subsection2>
<subsection2 id="id340105096"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1f - Chapter 1 Tax Amount (Form 4255)</title>
<para>If an amount is present on Schedule 2 line 1f, <citation type="Form">Form 4255</citation> must be attached. If missing, correspond for <citation type="Form">Form 4255</citation></para>
</subsection2>
<subsection2 id="id340105097"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1f Checkboxes - Chapter 1 Tax Checkbox Code (Form 4255)</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340105098"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1y - Other Additions to Tax</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340105099"><date>(10-30-2024)</date>
<title>Schedule 2, Line 2 - Alternative Minimum Tax (Form 6251)</title>
<para>If an amount is present on Schedule 2 line 2, <citation type="Form">Form 6251</citation> must be attached. If missing, correspond for <citation type="Form">Form 6251</citation>. <note notetype="reminder">Edit FPC <emphasis type="q">5</emphasis> when Form 6251 is attached.</note><note notetype="note">A blank <citation type="Form">Form 6251</citation> should never be deleted.</note></para>
</subsection2>
<subsection2 id="id340100371"><date>(01-01-2020)</date>
<title>Schedule 2, Line 3 - Total</title>
<para>Reserved</para>
</subsection2>
<subsection2 id="id340100372"><date>(01-01-2020)</date>
<title>Schedule 2, Line 4 - Self-Employment Tax (Schedule SE)</title>
<para>If a taxpayer residing in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or U.S. Virgin Islands files <citation type="Form">Form 1040</citation>, reporting self-employment taxes on Schedule 2, line 4, and the only income on the return is from Schedule C, Schedule E (Part II) and/or Schedule F, prepare a dummy <citation type="Form">Form 1040-SS</citation> as follows:<alphalist>
<li>Edit the caption and transcription lines.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>, and attach all information behind the dummy <citation type="Form">Form 1040-SS</citation>.</li>
</alphalist><note notetype="caution">If the taxpayer is claiming wages and/or withholding, <emphasis type="b">do not convert.</emphasis></note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100373"><date>(01-01-2020)</date>
<title>Schedule 2, Line 7 - Total Additional Social Security and Medicare Tax (Form 4137 or Form 8919)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100374"><date>(10-30-2024)</date>
<title>Schedule 2, Line 8 - Additional Tax on IRAs or Other Qualified Retirement Plans and Other Tax-Favored Accounts (Form 5329)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100375"><date>(01-01-2020)</date>
<title>Schedule 2, Line 9 - Household Employment Taxes (Schedule H)</title>
<para>If an amount is present on line 9, Schedule H must be attached. <emphasis type="b">Correspond</emphasis> for Schedule H, if missing.</para>
</subsection2>
<subsection2 id="id340100376"><date>(01-01-2023)</date>
<title>Schedule 2, Line 11 - Additional Medicare Tax (Form 8959)</title>
<para>If an amount is present on line 11, <citation type="Form">Form 8959</citation> must be attached. <emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8959</citation>, if missing.</para>
</subsection2>
<subsection2 id="id340104786"><date>(01-01-2023)</date>
<title>Schedule 2, Line 12 - Net Investment Income Tax (Form 8960)</title>
<para>If an amount is present on line 12, <citation type="Form">Form 8960</citation> must be attached. <emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8960</citation>, if missing.</para>
</subsection2>
<subsection2 id="id340104787"><date>(11-12-2021)</date>
<title>Schedule 2, Line 16 - Recapture of Low-Income Housing Credit (Form 8611)</title>
<para>If <citation type="Form">Form 8611</citation> is missing and the line 16 amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8611</citation>.</para>
</subsection2>
<subsection2 id="id340104788"><date>(11-12-2021)</date>
<title>Schedule 2, Lines 17a through 17z - Other Additional Taxes (Not Transcribed)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340104789"><date>(10-30-2024)</date>
<title>Schedule 2, Line 18 - Total Additional Taxes</title>
<para>If line 18 is blank, dash, or zero and there are any entries on lines 17a through 17z, compute and edit line 18 by adding lines 17a through 17z.</para>
</subsection2>
<subsection2 id="id340105100"><date>(10-30-2024)</date>
<title>Schedule 2 Line 19 - Net EPE Recapture (Form 4255)</title>
<para>If an amount is present on Schedule 2 line 19, <citation type="Form">Form 4255</citation> must be attached. If missing, correspond for <citation type="Form">Form 4255</citation>.</para>
</subsection2>
<subsection2 id="id340100377"><date>(10-30-2024)</date>
<title>Schedule 2, Line 20 - Section 965 Net Tax Liability Installment (Form 965-A)</title>
<para>If an amount is present on line 20, edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.</para>
<para>If an amount is present on line 20, and <citation type="Form">Form 965-A</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 965-A</citation> <emphasis type="b">only</emphasis> if corresponding for other missing information.<note>If <citation type="Form">Form 965-A</citation> is attached and there is <emphasis type="b">no</emphasis> entry on line 20, do not edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.</note></para>
</subsection2>
<subsection2 id="id340100378"><date>(01-01-2020)</date>
<title>Schedule 2, Line 21 - Total Other Taxes</title>
<para>Reserved</para>
</subsection2>
</subsection1>
<subsection1 id="id340100225"><date>(10-30-2024)</date>
<title>Schedule 3 (Sequence 03) - Additional Credits and Payments</title>
<para>The following information pertains to Schedule 3 only.</para>
<para>For TY20 and later, Schedule 3 may be filed with <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>. See <seealso idref="id340104710">IRM 3.21.3.84.21</seealso>.</para>
<para>The following lines are T-lines and T-Compute lines on Schedule 3:<table frame="all" id="id340100278" summary="T-lines and T-Compute lines on Schedule 3">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 through 4</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Lines 5a - 5b</entry>
<entry>Line 14</entry>
</row>
<row>
<entry>Lines 6a - 6d</entry>
<entry/>
</row>
<row>
<entry>Line 6e (TY21 and TY22 only)</entry>
<entry/>
</row>
<row>
<entry>Lines 6f and 6g</entry>
<entry/>
</row>
<row>
<entry>Lines 6h through 6l (first line with an amount present)</entry>
<entry/>
</row>
<row>
<entry>Line 6m</entry>
<entry/>
</row>
<row>
<entry>Line 7</entry>
<entry/>
</row>
<row>
<entry>Lines 9 through 12</entry>
<entry/>
</row>
<row>
<entry>Line 13a</entry>
<entry/>
</row>
<row>
<entry>Line 13b </entry>
<entry/>
</row>
<row>
<entry>Line 13c</entry>
<entry/>
</row>
<row>
<entry>Line 14</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>Lines 1 through 8 are for nonrefundable credits and lines 9 through 15 are for other payments and refundable credits.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection2 id="id340100279"><date>(01-01-2021)</date>
<title>Schedule 3, Line 1 - Foreign Tax Credit (Form 1116)</title>
<para>If an amount is claimed on Schedule 3, line 1 of more than $300 (more than $600 for FS 2), <citation type="Form">Form 1116</citation> or similar statement must be attached. If missing, or if no significant amount is present or edited on line 7, 8, 24, or 35, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1116</citation>.</para>
<para>Taxpayers earning income in the following countries are not allowed to take a foreign tax credit for foreign taxes paid to these countries. If the taxpayer takes the foreign tax credit (see <citation type="Form">Form 1116</citation>, Part II, line 8) with respect to taxes paid to any of the following countries (see <citation type="Form">Form 1116</citation>, Part I, line i, columns A, B, and C), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1116</citation>, line 8 <emphasis type="b">and</emphasis> Schedule 3, line 1.<table frame="all" id="id340102666" summary="Restricted Countries -- Form 1116" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry colsep="1" rowsep="3" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry valign="top"><emphasis type="b">Starting Date</emphasis></entry>
<entry valign="top"><emphasis type="b">Ending Date</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Iran</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>North Korea</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>Sudan</entry>
<entry>February 12, 1994</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>Syria</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340100379"><date>(01-01-2020)</date>
<title>Schedule 3, Line 2 - Credit for Child and Dependent Care Expenses (Form 2441, Line 11)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100380"><date>(01-01-2020)</date>
<title>Schedule 3, Line 3 - Education Credits (Form 8863, Line 19)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100381"><date>(01-01-2020)</date>
<title>Schedule 3, Line 4 - Retirement Savings Contributions Credit (Form 8880)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100382"><date>(01-01-2024)</date>
<title>Schedule 3, Line 5a - Residential Clean Energy Credit (Form 5695, Line 15)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105004"><date>(01-01-2024)</date>
<title>Schedule 3, Line 5b - Energy Efficient Home Improvement Credit (Form 5695, Line 32)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100383"><date>(11-12-2021)</date>
<title>Schedule 3, Lines 6a through 6z - Other Nonrefundable Credits</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection3 id="id340105056"><date>(10-29-2025)</date>
<title>Schedule 3, Line 6f - Clean Vehicle Credit (Form 8936, Line 13)</title>
<para> If there is an amount on line 6f, <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation> and/or <citation type="Form">Form 8936</citation> Schedule A</para>
</subsection3>
<subsection3 id="id340105130"><date>(10-29-2025)</date>
<title>Schedule 3, Line 6g - Mortgage Interest Credit (Form 8396)</title>
<para>If an amount is present on line 6g, Form 8396 must be attached. If missing, correspond for Form 8396.</para>
</subsection3>
<subsection3 id="id340105005"><date>(10-29-2025)</date>
<title>Schedule 3, Line 6m - Credit for Previously Owned Clean Vehicles (Form 8936, Line 18)</title>
<para> If there is an amount on line 6m, <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A.</para>
</subsection3>
</subsection2>
<subsection2 id="id340100384"><date>(10-30-2024)</date>
<title>Schedule 3, Line 7 - Total Other Nonrefundable Credits</title>
<para>If line 7 is blank, dash, or zero, and there are any entries on lines 6a through 6m, compute and edit line 7 by adding lines 6a through 6m.</para>
</subsection2>
<subsection2 id="id340100386"><date>(01-01-2021)</date>
<title>Schedule 3, Line 9 - Net Premium Tax Credit (Form 8962)</title>
<para>If an amount is claimed on line 9, <citation type="Form">Form 8962</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis>.<alphalist>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 13900</citation>, also <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1095-A</citation> if not attached, using paragraph <emphasis type="q">s</emphasis>.</li>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 9143</citation>, also correspond for <citation type="Form">Form 1095-A</citation>, if not attached, using the following literal:<br/><emphasis type="q">Send a copy of your <citation type="Form">Form 1095-A</citation>, Health Insurance Marketplace Statement, to support your entries on <citation type="Form">Form 8962</citation>, Premium Tax Credit. If you didn't receive one or your <citation type="Form">Form 1095-A</citation> is incorrect, visit www.healthcare.gov or your state Marketplace website.</emphasis></li>
</alphalist></para>
</subsection2>
<subsection2 id="id340100387"><date>(01-01-2021)</date>
<title>Schedule 3, Line 10 - Amount Paid with Request for Extension to File (Form 4868)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100388"><date>(01-01-2021)</date>
<title>Schedule 3, Line 11 - Excess Social Security and Tier 1 RRTA Tax Withheld</title>
<para>Taxpayers in U.S. Territories may claim excess Social Security and RRTA taxes withheld. However, the withholding must be verified via attached Form(s) W-2AS, Form(s) W-2CM, Form(s) W-2GU, Form(s) W-2VI, Form(s) 499R-2/W-2PR, and Form(s) W-2.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100389"><date>(01-01-2021)</date>
<title>Schedule 3, Line 12 - Credit for Federal Tax on Fuels (Form 4136)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340104676"><date>(01-01-2024)</date>
<title>Schedule 3, Line 13a - Form 2439</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105040"><date>(01-01-2024)</date>
<title>Schedule 3, Line 13c - Net Elective Payment Election (EPE) (Not Transcribed)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100390"><date>(10-29-2025)</date>
<title>Schedule 3, Line 13z - Other Payments or Refundable Credits (Not Transcribed)</title>
<para>If line 13z was used for other refundable credits that do not have a specific line, follow the table below:<table frame="all" id="id340100299" summary="Other refundable credits claimed on Schedule 3, line 13z">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">if the credit claimed is</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 8805</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 8805</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit <citation type="Form">Form 8805</citation> withholding to the dotted portion of <citation type="Form">Form 1040</citation>, line 33.</li>
<li>If <citation type="Form">Form 8805</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
<row>
<entry><citation type="Form">Form 1042-S</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 1042-S</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit <citation type="Form">Form 1042-S</citation> withholding to the dotted portion of <citation type="Form">Form 1040</citation>, line 33.</li>
<li>If <citation type="Form">Form 1042-S</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
<row>
<entry><citation type="Form">Form 8288-A</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 8288-A</citation> is attached with a Date of Transfer within the tax period of the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit the verified amount of the <citation type="Form">Form 8288-A</citation> withholding to the dotted portion of <citation type="Form">Form 1040</citation>, line 33.</li>
<li>If <citation type="Form">Form 8288-A</citation> is attached with a Date of Transfer <emphasis type="b">not</emphasis> within the tax period of the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14.<note notetype="exception">When a Date of Transfer is in 2026 and <citation type="Form">Form 843 is not attached</citation> <emphasis type="b">correspond</emphasis>.</note></li>
<li>If <citation type="Form">Form 8288-A</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For TY 202607 and later, if the taxpayer has written <emphasis type="b">1062NL</emphasis> and an amount is present on line 13z, edit FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.<note>Do not edit FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis> if the return is a calendar year return.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340100391"><date>(10-30-2024)</date>
<title>Schedule 3, Line 14 - Total Other Payments and Refundable Credits</title>
<para>If line 14 is blank, dash, or zero, and there are any entries on lines 13a through 13z, compute and edit line 14 by adding lines 13a through 13z.</para>
</subsection2>
</subsection1>
<subsection1 id="id340100229"><date>(01-01-2023)</date>
<title>Conversion of Form 1040A (TY17 and Prior) and Form 1040EZ (TY17 and Prior)</title>
<para>Convert <emphasis type="b">every</emphasis> <citation type="Form">Form 1040-A</citation> and <citation type="Form">Form 1040-EZ</citation> to <citation type="Form">Form 1040</citation>.</para>
<para>Convert international conditions as follows:<table frame="all" id="id340104680" summary="Converting International Conditions on Form 1040A and 1040EZ" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"> <emphasis type="b">Attached to or entry on Form 1040-A or Form 1040EZ</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Action on Form 6114 or appropriate schedules</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><bulletlist>
<li><citation type="Form">Form 1042-S</citation> with <emphasis type="q">Worldwide Income</emphasis>, income from all sources and includes foreign and U.S. income</li>
<li><citation type="Form">Form SSA-1042S</citation> attached to <citation type="Form">Form 1040-EZ</citation></li>
<li><citation type="Form">Form 8288-A</citation> (after credit verification)</li>
<li><citation type="Form">Form 8689</citation></li>
<li><citation type="Form">Form 8805</citation></li>
</bulletlist></entry>
<entry>Edit withholding to the dotted portion of <citation type="Form">Form 6114</citation>, line 33.</entry>
</row>
<row>
<entry><citation type="Form">Form 4563</citation> or <citation type="IRC">IRC 931</citation></entry>
<entry>See <seealso idref="id340103289">IRM 3.21.3.76.1.3</seealso>.</entry>
</row>
<row>
<entry>Housing Deduction</entry>
<entry>Edit housing deduction from <citation type="Form">Form 2555</citation>, line 50 to Schedule 1, line 25.</entry>
</row>
<row>
<entry><citation type="IRC">IRC 871</citation></entry>
<entry>Edit capital gain income to <citation type="Form">Form 6114</citation>, line 7, and edit exempt amount to Schedule 1, line 9 as a negative.</entry>
</row>
<row>
<entry><citation type="IRC">IRC 893</citation></entry>
<entry>Edit earned income to <citation type="Form">Form 6114</citation> line 1a, and edit exempt amount to Schedule 1, line 9 as a negative.</entry>
</row>
<row>
<entry>Valid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, or <citation type="IRC">IRC 911</citation> </entry>
<entry>Edit foreign income to <citation type="Form">Form 6114</citation>, line 1a, and edit foreign earned income exclusion to Schedule 1, line 9 as a negative.</entry>
</row>
<row>
<entry>Valid Treaty Exempt Income</entry>
<entry>Edit gross income amount to <citation type="Form">Form 6114</citation>, line 1a, and edit verified amount exempt by treaty to Schedule 1, line 9 as a negative.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102206"><date>(10-30-2024)</date>
<title>Schedule A (Sequence 07) - Itemized Deductions</title>
<para>The following lines on Schedule A are T-Lines and T-Compute Lines:<table frame="all" id="id340102676" summary="Schedule A T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>Line 4</entry>
</row>
<row>
<entry>Line 3</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 4</entry>
<entry>Line 10</entry>
</row>
<row>
<entry>General Sales Tax Checkbox</entry>
<entry>Line 14</entry>
</row>
<row>
<entry>Lines 5a through 5c</entry>
<entry>Line 17</entry>
</row>
<row>
<entry>Lines 6 and 7</entry>
<entry/>
</row>
<row>
<entry>Lines 8a through 8c</entry>
<entry/>
</row>
<row>
<entry>Lines 9 through 17</entry>
<entry/>
</row>
<row>
<entry>Line 18 Checkbox</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>A taxpayer may take a deduction on lines 5a, 5b, and/or 5c for taxes imposed by a U.S. territory.</para>
<para>A taxpayer may take a deduction on line 6 for income taxes paid or accrued during the year to:<bulletlist>
<li>a foreign country</li>
<li>any political subdivision, agency, or instrumentality of the country</li>
</bulletlist></para>
<para>If the taxpayer is prorating their itemized deductions (Schedule A) under <citation type="IRC">IRC 933</citation>, accept the taxpayer’s prorated amount for itemized deductions. When two amounts are present on line 17, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the larger amount.</para>
<para>Schedule A (sequence 7A), Schedule NEC (sequence 7B), and Schedule OI (sequence 7C) are attachments for <citation type="Form">Form 1040-NR</citation>.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102207"><date>(01-01-2024)</date>
<title>Schedule B (Sequence 08) - Interest and Ordinary Dividends</title>
<para>The following lines on Schedule B are T-Lines and T-Compute Lines:<table frame="all" id="id340102677" summary="Schedule B T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 2: edited to the left of line 2</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 3</entry>
<entry/>
</row>
<row>
<entry>Line 6: edited above the instructions for line 6</entry>
<entry/>
</row>
<row>
<entry>Foreign Account Indicator</entry>
<entry/>
</row>
<row>
<entry>FinCEN Form 114 Indicator, Report of Foreign Bank and Financial Accounts (FBAR)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table><note><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule B when attached to a <citation type="Form">Form 1040-NR</citation>.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102208"><date>(10-29-2025)</date>
<title>Schedule C (Sequence 09, 10, 11) - Profit or Loss from Business</title>
<para>The following lines on Schedule C are T-Lines and T-Compute Lines:<table frame="all" id="id340102678" summary="Schedule C T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>SSN</entry>
<entry>Line 1</entry>
</row>
<row>
<entry>Lines A, B, C, D, F, H, I, and J</entry>
<entry>Line 2</entry>
</row>
<row>
<entry>Statutory Employee Indicator Box</entry>
<entry>Line 3</entry>
</row>
<row>
<entry>Lines 1 through 4</entry>
<entry>Line 28</entry>
</row>
<row>
<entry>Line 6</entry>
<entry/>
</row>
<row>
<entry>Line 9</entry>
<entry/>
</row>
<row>
<entry>Line 13</entry>
<entry/>
</row>
<row>
<entry>Line 15</entry>
<entry/>
</row>
<row>
<entry>Line 16a</entry>
<entry/>
</row>
<row>
<entry>Line 17</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
<row>
<entry>Line 21</entry>
<entry/>
</row>
<row>
<entry>Lines 24a and 24b</entry>
<entry/>
</row>
<row>
<entry>Line 25</entry>
<entry/>
</row>
<row>
<entry>Lines 26 through 27b</entry>
<entry/>
</row>
<row>
<entry>Line 28</entry>
<entry/>
</row>
<row>
<entry>Line 30</entry>
<entry/>
</row>
<row>
<entry>PAL Indicator to the left of Line 31.</entry>
<entry/>
</row>
<row>
<entry>Line 32, <emphasis type="q">At-Risk</emphasis> Indicator Boxes (no editing required)</entry>
<entry/>
</row>
<row>
<entry>Line 35</entry>
<entry/>
</row>
<row>
<entry>Line 41</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the taxpayer is a bona fide resident of PR and indicates Schedule C income is excluded under IRC 933, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the Schedule C,</li>
<li>Prepare a dummy Schedule C, and</li>
<li>When dummying Schedule C, edit $1 for Gross Receipts (line 1), and edit the NAICS code if furnished by the taxpayer. <emphasis type="b">Do not compute line 3</emphasis>.</li>
</alphalist><note>If multiple Schedule Cs are excluded under <citation type="IRC">IRC 933</citation>, prepare only one dummy Schedule C.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102210"><date>(04-24-2020)</date>
<title>Schedule D (Sequence 12) - Capital Gains and Losses</title>
<para>The following lines on Schedule D are T-Lines and T-Compute Lines:<table frame="all" id="id340102680" summary="Schedule D T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="left">Yes/No Checkbox (TY19 and later)</entry>
<entry align="left">Line 7</entry>
</row>
<row>
<entry>Line 1a, columns (d) and (e)</entry>
<entry>Line 15</entry>
</row>
<row>
<entry>Lines 1b - 3, columns (d), (e), and (g)</entry>
<entry/>
</row>
<row>
<entry>Line 5</entry>
<entry/>
</row>
<row>
<entry>Line 7</entry>
<entry/>
</row>
<row>
<entry>Line 8a, columns (d) and (e)</entry>
<entry/>
</row>
<row>
<entry>Lines 8b - 10, columns (d), (e), and (g)</entry>
<entry/>
</row>
<row>
<entry restrict="norestrict">Line 12</entry>
<entry/>
</row>
<row>
<entry>Line 13</entry>
<entry/>
</row>
<row>
<entry>Line 15</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
<row>
<entry>Line 19</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340100441"><date>(03-04-2022)</date>
<title>Form 8949 (Sequence 12A) - Sales and Other Dispositions of Capital Assets</title>
<para>The following lines on <citation type="Form">Form 8949</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340105082" summary="T-Lines and T-Compute Lines for Form 8949">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Entries with <emphasis type="b">Z</emphasis> Code:<bulletlist>
<li>Part I, col a</li>
<li>Part I, col b</li>
<li>Part I, col g</li>
<li>Part I indicator, edited to the right of Part I, col h</li>
<li>Part II, col a</li>
<li>Part II, col b</li>
<li>Part II, col g</li>
<li>Part II indicator, edited to the right of Part II, col h</li>
</bulletlist><br/>Entries with <emphasis type="b">Y</emphasis> Code (TY20 and later):<bulletlist>
<li>Part I, col a</li>
<li>Part I, col c</li>
<li>Part I, col g</li>
<li>Part I indicator, edited to the right of Part I, col h</li>
<li>Part II, col a</li>
<li>Part II, col c</li>
<li>Part II, col g</li>
<li>Part II indicator, edited to the right of Part II, col h</li>
</bulletlist></entry>
<entry>There are no T-Compute Lines</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102211"><date>(01-01-2019)</date>
<title>Schedule E (Sequence 13) - Supplemental Income and Loss</title>
<para>The following lines on Schedule E are T-Lines and T-Compute Lines: <table frame="all" id="id340102681" summary="Schedule E T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Checkboxes A and B</entry>
<entry>Lines 23a through 23e</entry>
</row>
<row>
<entry>Line 14, columns A - C</entry>
<entry>Lines 24 and 25</entry>
</row>
<row>
<entry>Lines 23a through 23e</entry>
<entry>Line 29a, columns (h) and (k)</entry>
</row>
<row>
<entry>Lines 24 and 25</entry>
<entry>Line 29b, columns (g) and (i)</entry>
</row>
<row>
<entry>Line 27, checkboxes</entry>
<entry>Lines 30 and 31</entry>
</row>
<row>
<entry>Line 29a, columns (h) and (k)</entry>
<entry>Lines 35 and 36</entry>
</row>
<row>
<entry>Line 29b, columns (g) and (i)</entry>
<entry>Line 39</entry>
</row>
<row>
<entry>Lines 30 and 31</entry>
<entry/>
</row>
<row>
<entry>Line 34a, column (d)</entry>
<entry/>
</row>
<row>
<entry>Line 34b, column (c)</entry>
<entry/>
</row>
<row>
<entry>Lines 35 and 36</entry>
<entry/>
</row>
<row>
<entry>Line 37 - edited to the left of line 37</entry>
<entry/>
</row>
<row>
<entry>Lines 39 and 40</entry>
<entry/>
</row>
<row>
<entry>Lines 42 and 43</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102212"><date>(10-29-2025)</date>
<title>Schedule F (Sequence 14, 15) - Profit or Loss from Farming</title>
<para>The following lines on Schedule F are T-Lines and T-Compute Lines:<table frame="all" id="id340103200" summary="Schedule F T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines B, D, F, and G</entry>
<entry>Line 9</entry>
</row>
<row>
<entry>Line 1b</entry>
<entry>Line 33</entry>
</row>
<row>
<entry>Line 2</entry>
<entry>Line 44</entry>
</row>
<row>
<entry>Lines 3a and 3b</entry>
<entry>Line 50</entry>
</row>
<row>
<entry>Lines 4a and 4b</entry>
<entry/>
</row>
<row>
<entry>Line 5b</entry>
<entry/>
</row>
<row>
<entry>Lines 6a and 6b</entry>
<entry/>
</row>
<row>
<entry>Lines 7 - 9</entry>
<entry/>
</row>
<row>
<entry>Line 13</entry>
<entry/>
</row>
<row>
<entry>Line 19, 21a, 25, 28 and 33</entry>
<entry/>
</row>
<row>
<entry>PAL Indicator to the left of Line 34</entry>
<entry/>
</row>
<row>
<entry>Line 36, <emphasis type="q">At-Risk</emphasis> Indicator </entry>
<entry/>
</row>
<row>
<entry>Lines 38a 38b, and 39a</entry>
<entry/>
</row>
<row>
<entry>Line 40b</entry>
<entry/>
</row>
<row>
<entry>Line 43</entry>
<entry/>
</row>
<row>
<entry>Line 44</entry>
<entry/>
</row>
<row>
<entry>Line 50</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the taxpayer is a bona fide resident of PR and indicates Schedule F income is excluded under IRC 933, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the Schedule F,</li>
<li>Prepare a dummy Schedule F, and</li>
<li>When dummying Schedule F, edit $1 for Gross Income (line 9), and edit the NAICS code, if furnished by the taxpayer.</li>
</alphalist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102213"><date>(10-30-2024)</date>
<title>Schedule R (Sequence 16) - Credit for the Elderly or the Disabled</title>
<para>The following lines on Schedule R are T-Lines and T-Compute Lines:<table frame="all" id="id340103199" summary="Schedule R T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 - 9</entry>
<entry>Line 13c, Part III</entry>
</row>
<row>
<entry>Line 11, Part III</entry>
<entry/>
</row>
<row>
<entry>Line 13c, Part III</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102214"><date>(10-30-2024)</date>
<title>Schedule SE (Sequence 17, 18) - Self-Employment Tax</title>
<para>The Schedule SE Section A (<emphasis type="q">short form</emphasis>) is valid for TY19 and prior only.</para>
<para>The following lines on Schedule SE are T-Lines and T-Compute Lines:<table frame="all" id="id340100538" summary="Schedule SE T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>TIN</entry>
<entry>Line 3</entry>
</row>
<row>
<entry>Lines 1a - 3</entry>
<entry>Line 8d</entry>
</row>
<row>
<entry>SE Quarters Covered - edited to the right of line 4c</entry>
<entry/>
</row>
<row>
<entry>Line 5a</entry>
<entry/>
</row>
<row>
<entry>Line 8d</entry>
<entry/>
</row>
<row>
<entry>SE Farm Code (Method Code) - edited in the center-bottom margin of page 1</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102215"><date>(01-01-2024)</date>
<title>Form 1116 (Sequence 19) - Foreign Tax Credit</title>
<para>The following lines on <citation type="Form">Form 1116</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102685" summary="Form 1116 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Number of additional <citation type="Form">Form 1116</citation> filed - edited to right margin of Part I heading</entry>
<entry>Line 1a</entry>
</row>
<row>
<entry>Line 1a</entry>
<entry>Lines 6 through 8</entry>
</row>
<row>
<entry>Lines 6 - 8</entry>
<entry>Line 14</entry>
</row>
<row>
<entry>Line 14</entry>
<entry>Line 17</entry>
</row>
<row>
<entry>Lines 16 and 17</entry>
<entry>Line 21</entry>
</row>
<row>
<entry>Lines 21 - 24</entry>
<entry>Line 23</entry>
</row>
<row>
<entry>Lines 34 and 35</entry>
<entry>Line 35</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the amount on <citation type="Form">Form 1116</citation>, line 1a is the <emphasis type="b">same</emphasis> as the amount reported on <citation type="Form">Form 2555</citation>, line 26 or <citation type="Form">Form 2555-EZ</citation>, line 17 (TY18 and prior), then:<alphalist>
<li>Adjust <citation type="Form">Form 1116</citation>, line 1a by subtracting the greater of <citation type="Form">Form 2555</citation>, line 42 or 45, or <citation type="Form">Form 2555-EZ</citation>, line 18 (TY18 and prior) from <citation type="Form">Form 1116</citation>, line 1a. See <seealso idref="id340100134">Figure 3.21.3-9</seealso>.</li>
<li>If <citation type="Form">Form 1116</citation>, line 1a is reduced to zero, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on Schedule 3, line 1.</li>
</alphalist><note notetype="caution">If more than one <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) (each taxpayer can use either <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior)) is attached, use the combined amounts for <citation type="Form">Form 2555</citation>, lines 26 and/or <citation type="Form">Form 2555-EZ</citation>, lines 17 (TY18 and prior) to compare to line 1a.</note></para>
<para id="id340104568">If the taxpayer's intent is not to use <citation type="Form">Form 1116</citation> (e.g., <citation type="Form">Form 1116</citation>, line 35 is blank or zero and Schedule 3, line 1 is blank or zero) or if the taxpayer claims a negative or zero on <citation type="Form">Form 1116</citation>, line 35, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1116</citation>.</para>
<para>Taxpayers earning income in the following countries are not allowed to take a foreign tax credit for foreign taxes paid to these countries. If the taxpayer takes the foreign tax credit (see <citation type="Form">Form 1116</citation>, Part II, Line 8) with respect to taxes paid to any of the following countries (see <citation type="Form">Form 1116</citation>, Part I, letter i, column A, B, or C), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1116</citation>, line 8 and Schedule 3, line 1.<table frame="all" id="id340102885" summary="Countries exempt from claiming a foreign tax credit" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Starting Date</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Ending Date</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Iran</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>North Korea</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>Sudan</entry>
<entry>February 12, 1994</entry>
<entry>Still in Effect</entry>
</row>
<row>
<entry>Syria</entry>
<entry>January 1, 1987</entry>
<entry>Still in Effect</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, refer to <citation type="IRM">IRM 3.11.3.28.1</citation>.<note notetype="exception">Do not refer to <citation type="IRM">IRM 3.11.3</citation> when <citation type="Form">Form 1116</citation> has been deleted per <seealso idref="id340104568">IRM 3.21.3.30 (3)</seealso> above.</note></para>
<figure id="id340100134">
<graphic id="id340103348"><file filename="34010009"/><descriptor>
<desc-para> This figure contains 3 graphics.<desc-bulletlist>
<desc-li>The first graphic represents a page 1 of Form 1116 with an arrow pointing to line 1a. There is also text box that reads, : <desc-quote>If: The amount on Line 1a, Form 1116, is the same as the amount on Line 26, Form(s) 2555</desc-quote>.</desc-li>
<desc-li>The second graphic represents page 2 of Form 2555 with an arrow pointing to Line 26 from the text box on the second graphic.</desc-li>
<desc-li>The third graphic represents page 3 of Form 2555 with a double arrow pointing to Line 42 and Line 45 from the text box from the third graphic.<br/>There is also a circle at the base of the double arrow with <desc-quote>&gt; of.</desc-quote><br/>There is a text box that reads Then: <desc-quote>X and adjust</desc-quote><desc-quote> Line 1a, Form 1116 by subtracting the greater sum of Line 42 or Line 45, Form(s) 2555</desc-quote>. In this example, line 45 is greater (235000 - 131308 = 103692).</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Adjusting Line 1a, Form 1116</caption></figure>
</subsection1>
<subsection1 id="id340102288"><date>(10-30-2024)</date>
<title>Schedule J (Sequence 20) - Income Averaging for Individuals with income from Farming or Fishing</title>
<para>The following lines on Schedule J are T-Lines and T-Compute Lines:<table frame="all" id="id340102686" summary="Schedule J T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 2a and 2b</entry>
<entry>There are no T-Compute lines</entry>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
<row>
<entry>Line 12</entry>
<entry/>
</row>
<row>
<entry>Line 16</entry>
<entry/>
</row>
<row>
<entry>Lines 19 - 21</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102216"><date>(10-30-2024)</date>
<title>Form 2441 (Sequence 21) - Child and Dependent Care Expenses</title>
<para>The following lines on <citation type="Form">Form 2441</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102687" summary="Form 2441 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Checkbox A</entry>
<entry>Line 3</entry>
</row>
<row>
<entry>Checkbox B (TY22 and later)</entry>
<entry>Line 26</entry>
</row>
<row>
<entry>Line 1, columns (a) and (c)</entry>
<entry/>
</row>
<row>
<entry>Line 1, column (d) (TY22 and later)</entry>
<entry/>
</row>
<row>
<entry>Line 2, Qualifying Persons (not edited)</entry>
<entry/>
</row>
<row>
<entry>Line 2, columns (a), (b), (c), and (d) - (for the first 2 qualifying persons)</entry>
<entry/>
</row>
<row>
<entry>Lines 3 through 5</entry>
<entry/>
</row>
<row>
<entry>Line 9b</entry>
<entry/>
</row>
<row>
<entry>Line 12</entry>
<entry/>
</row>
<row>
<entry>Line 16</entry>
<entry/>
</row>
<row>
<entry>Line 25</entry>
<entry/>
</row>
<row>
<entry>Line 26</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102217"><date>(10-29-2025)</date>
<title>Form 3800 (Sequence 22) - General Business Credit</title>
<para>The following lines on <citation type="Form">Form 3800</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102688" summary="Form 3800 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Part I, Lines 1 through 5</entry>
<entry>Line 25</entry>
</row>
<row>
<entry>Part II, Lines 24 through 26</entry>
<entry>Line 36</entry>
</row>
<row>
<entry>Part II, Line 36</entry>
<entry/>
</row>
<row>
<entry>Part III, Checkbox I (TY22 only)</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1a, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1b, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1b, columns f - h</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1b, column j</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1c, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1d, columns b </entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1d, columns f and g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1e, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1f, columns b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1f, columns f and g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1g, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1g, columns f - h</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1g, column j</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1h, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1i, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1j, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1k, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1l, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1l, columns f-g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1m, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1n, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1o, column b </entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1o, columns g - h</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1o, column j</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1p, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1q, column b </entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1q, columns f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1s, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1s, columns f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1t, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1u, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1u, columns f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1v, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1v, columns f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1w, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1x, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1x, columns f - h</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1x, column j</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1y, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1aa, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1bb, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1cc, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1dd, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1ee, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1ff, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1gg, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1gg, column f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 1zz, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 3, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4a, columns b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4a, column f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4e, column b</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4e, column f - g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4h, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4j, column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 4k column g</entry>
<entry/>
</row>
<row>
<entry>Part III, Line 5 column g</entry>
<entry/>
</row>
<row>
<entry>Center Bottom Margin, page 3</entry>
<entry/>
</row>
<row>
<entry>Amount from <citation type="Form">Form 3468</citation>, Part VII, Line 1i - edited on Page 3 in the bottom-right margin</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102218"><date>(01-01-2015)</date>
<title>Form 4137 (Sequence 24, 25) - Social Security and Medicare Tax on Unreported Tip Income</title>
<para>The following lines on <citation type="Form">Form 4137</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102690" summary="Form 4137 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Taxpayer TIN</entry>
<entry>Line 2</entry>
</row>
<row>
<entry>Lines 1A through 1E, columns (a) through (d)</entry>
<entry/>
</row>
<row>
<entry>Lines 2 and 3</entry>
<entry/>
</row>
<row>
<entry>Lines 5 and 6</entry>
<entry/>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102220"><date>(01-01-2020)</date>
<title>Form 4684 (Sequence 26) - Casualties and Thefts</title>
<para>The following lines on <citation type="Form">Form 4684</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102691" summary="Form 4684 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="left">FEMA Disaster Declaration Number</entry>
<entry align="left">Line 13</entry>
</row>
<row>
<entry align="left">Line 1, Property A ZIP Code</entry>
<entry align="left">Line 14</entry>
</row>
<row>
<entry align="left">Line 13</entry>
<entry align="left">Line 16</entry>
</row>
<row>
<entry>Line 14</entry>
<entry/>
</row>
<row>
<entry>Line 16</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102221"><date>(10-30-2024)</date>
<title>Form 4797 (Sequence 27) - Sales of Business Property</title>
<para>The following lines on <citation type="Form">Form 4797</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102692" summary="Form 4797 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1a through 1c</entry>
<entry>Line 9 col g</entry>
</row>
<row>
<entry>Lines 7 through 9 col g</entry>
<entry/>
</row>
<row>
<entry>Gain on sale of animals - edited to Page 1, bottom-center margin</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102222"><date>(01-01-2015)</date>
<title>Form 4972 (Sequence 28) - Tax on Lump-Sum Distributions</title>
<para>The following lines on <citation type="Form">Form 4972</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102693" summary="Form 4972 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 through 5b</entry>
<entry>Line 12</entry>
</row>
<row>
<entry>Line 6</entry>
<entry/>
</row>
<row>
<entry>Lines 11 and 12</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
<row>
<entry>Line 30</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102223"><date>(10-29-2025)</date>
<title>Form 5329 (Sequence 29, 30) - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts</title>
<para>The following lines on <citation type="Form">Form 5329</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102694" summary="Form 5329 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Spousal Indicator - edited to the left of the form title</entry>
<entry>Line 4</entry>
</row>
<row>
<entry>Line 2 Exception number and amount</entry>
<entry>Line 8</entry>
</row>
<row>
<entry>Line 4</entry>
<entry>Line 55</entry>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
<row>
<entry>Line 17</entry>
<entry/>
</row>
<row>
<entry>Line 25</entry>
<entry/>
</row>
<row>
<entry>Line 33</entry>
<entry/>
</row>
<row>
<entry>Line 41</entry>
<entry/>
</row>
<row>
<entry>Line 42 - 44</entry>
<entry/>
</row>
<row>
<entry>Line 49</entry>
<entry/>
</row>
<row>
<entry>Line 51</entry>
<entry/>
</row>
<row>
<entry>Line 55</entry>
<entry/>
</row>
<row>
<entry>IRA Condition Code - edited to Page 2, bottom-right margin</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102224"><date>(01-01-2015)</date>
<title>Form 6198 (Sequence 31) - At-Risk Limitations</title>
<para>The following lines on <citation type="Form">Form 6198</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102695" summary="Form 6198 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 5</entry>
<entry>Line 5</entry>
</row>
<row>
<entry>Lines 20 and 21</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102226"><date>(01-01-2019)</date>
<title>Form 6251 (Sequence 32) - Alternative Minimum Tax - Individuals</title>
<para>The following lines on <citation type="Form">Form 6251</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102696" summary="Form 6251 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 2c through 3</entry>
<entry>There are no T-Compute lines</entry>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102227"><date>(01-01-2019)</date>
<title>Form 8615 (Sequence 33) - Tax for Certain Children Who Have Unearned Income</title>
<para>The following lines on <citation type="Form">Form 8615</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102697" summary="Form 8615 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines A and B</entry>
<entry>There are no T-Compute lines.</entry>
</row>
<row>
<entry>Lines 1 and 2</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102228"><date>(01-01-2020)</date>
<title>Form 2555 and Form 2555-EZ (TY18 and prior) (Sequence 34, 35) - Foreign Earned Income Exclusion</title>
<para restrict="norestrict">The following lines on <citation type="Form">Form 2555</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340100539" summary="Form 2555 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Post of Duty (POD) Code - top-center margin</entry>
<entry>Line 22g (total allowances)</entry>
</row>
<row>
<entry>Line 10 (Bona Fide Residence beginning date)</entry>
<entry>Line 33 (housing expenses)</entry>
</row>
<row>
<entry>Line 10 (Bona Fide Residence ending date)</entry>
<entry>Line 42 (Foreign Earned Income Exclusion)</entry>
</row>
<row>
<entry>Line 13a (declaration question - right margin)</entry>
<entry>Line 50 (Housing Deduction)</entry>
</row>
<row>
<entry>Line 14 (number of days in U.S. on business - right margin, just above 15a)</entry>
<entry/>
</row>
<row>
<entry>Line 16 (Physical Presence qualifying period beginning date)</entry>
<entry/>
</row>
<row>
<entry>Line 16 (Physical Presence qualifying period ending date)</entry>
<entry/>
</row>
<row>
<entry>Line 18 (number of days in U.S. on business - right margin)</entry>
<entry/>
</row>
<row>
<entry>Line 19 (foreign wages)</entry>
<entry/>
</row>
<row>
<entry>Line 22g (total allowances)</entry>
<entry/>
</row>
<row>
<entry>Line 25 (excludable Meals and Lodging)</entry>
<entry/>
</row>
<row>
<entry>Line 33 (housing expenses)</entry>
<entry/>
</row>
<row>
<entry>Line 36 (Housing Exclusion)</entry>
<entry/>
</row>
<row>
<entry>Line 42 (Foreign Earned Income Exclusion)</entry>
<entry/>
</row>
<row>
<entry>Line 45 (Housing Exclusion, Foreign Earned Income Exclusion, or both)</entry>
<entry/>
</row>
<row>
<entry>Line 50 (Housing Deduction)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following lines on <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) are T-Lines and T-Compute Lines:<table frame="all" summary="Form 2555-EZ T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Post of Duty (POD) Code - top-center margin</entry>
<entry>Line 18</entry>
</row>
<row>
<entry>Line 1b (Bona Fide Residence beginning and ending dates)</entry>
<entry/>
</row>
<row>
<entry>Line 2b (Physical Presence qualifying period beginning and ending dates)</entry>
<entry/>
</row>
<row>
<entry>Line 12 (number of days in U.S. on business - right margin, just above Part IV)</entry>
<entry/>
</row>
<row>
<entry>Line 17 (foreign wages)</entry>
<entry/>
</row>
<row>
<entry>Line 18 (Foreign Earned Income Exclusion)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<subsection2 id="id340103003"><date>(10-30-2024)</date>
<title>General Information for Form 2555 and Form 2555-EZ</title>
<para>U.S. citizens or resident aliens living abroad are taxed on their worldwide income (income from all sources and includes foreign and U.S. income) but may qualify to exclude from gross income up to $130,000 of their foreign earnings for tax year 2025 (per IRC 911(b)(2)(D)). In addition, they may be able to exclude or deduct certain foreign housing amounts.</para>
<para>To claim the foreign earned income exclusion and, the foreign housing exclusion or the foreign housing deduction, the taxpayer must satisfy <emphasis type="b">all three</emphasis> of the following requirements:<bulletlist>
<li>The taxpayer’s tax home must be in a foreign country or countries,</li>
<li>The taxpayer must have foreign earned income, and</li>
<li>The taxpayer must be one of the following:</li>
</bulletlist><table frame="all" id="id340102869" summary="Qualifications for claiming a foreign earned income exclusion" width="4.5in">
<tgroup cols="1" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="100*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Qualifications for Claiming a Foreign Earned Income Exclusion</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>A <emphasis type="b">U.S. citizen who is a bona fide resident</emphasis> of a foreign country or countries for an uninterrupted period that includes <emphasis type="b">any tax year in its entirety</emphasis> and includes part of the tax year of the return.<note>An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis.</note></entry>
</row>
<row>
<entry>A U.S. resident alien who is a citizen or national of a country with which the <emphasis type="b">United States has an income tax treaty in effect that has a nondiscrimination clause and who is a bona fide resident</emphasis> for an uninterrupted period that includes an <emphasis type="b">entire tax year</emphasis> and includes part of the tax year of the return.</entry>
</row>
<row>
<entry>A U.S. citizen or resident alien who is <emphasis type="b">physically present</emphasis> in a foreign country or countries for <emphasis type="b">at least 330 full days during any period of 12 consecutive months,</emphasis> which also includes part of the tax year of the return.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the tax home on <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) is in a foreign country, the taxpayer is entitled to elect the <citation type="IRC">IRC 911</citation> foreign earned income exclusion even if the address on the <citation type="Form">Form 1040</citation> is an address in the U.S. or in a U.S. territory.</para>
<para><emphasis type="b">Taxpayers claiming a foreign earned income exclusion are not entitled to claim a credit for foreign taxes paid on the income that is being excluded. Editing is required if the amount on <citation type="Form">Form 1116</citation>, line 1a is the same as the total foreign earned income claimed by the taxpayer on <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>.</emphasis> See <seealso idref="id340102215">IRM 3.21.3.30</seealso> for processing instructions.</para>
</subsection2>
<subsection2 id="id340103004"><date>(03-20-2025)</date>
<title>General Editing Instructions for Form 2555 and Form 2555-EZ</title>
<para>Use the following table for general editing instructions for <citation type="Form">Form 2555</citation> and <citation type="Form">Form 2555-EZ</citation>:<note notetype="reminder"><emphasis type="b">Form 2555-EZ is valid for TY18 and prior only.</emphasis></note><table frame="all" id="id340102886" summary="General Editing Instructions for Form 2555 and Form 2555-EZ" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="30*"/>
<colspec colname="col2" colwidth="30*"/>
<colspec colname="col3" colwidth="40*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Taxpayer claims unearned income, including any of the following:<bulletlist>
<li>Alimony</li>
<li>Annuities</li>
<li>Capital gains</li>
<li>Dividends</li>
<li>Gambling winnings</li>
<li>Interest</li>
<li>Pensions</li>
<li>Retirement</li>
<li>Social Security benefits</li>
<li>Unemployment benefits</li>
</bulletlist></entry>
<entry>Earned income is also claimed</entry>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, adjust Schedule 1, line 9 to only exclude the earned income,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount(s) on <citation type="Form">Form 2555</citation>, lines 42 and/or 45 or <citation type="Form">Form 2555-EZ</citation>, line 18, and</li>
<li>Ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9.</li>
</steplist></entry>
</row>
<row>
<entry>Taxpayer claims unearned income, including any of the following:<bulletlist>
<li>Alimony</li>
<li>Annuities</li>
<li>Capital gains</li>
<li>Dividends</li>
<li>Gambling winnings</li>
<li>Interest</li>
<li>Pensions</li>
<li>Retirement</li>
<li>Social Security benefits</li>
<li>Unemployment benefits</li>
</bulletlist></entry>
<entry><emphasis type="b">No</emphasis> earned income is included</entry>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li>If the housing deduction is claimed in the total reported on Schedule 1, line 25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>,</li>
<li>Ensure income is reported on <citation type="Form">Form 1040</citation>, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist></entry>
</row>
<row>
<entry>Taxpayer claims self-employment income from Schedule C or Schedule F</entry>
<entry><bulletlist>
<li>Reports a net amount on Schedule 1, line 3 or Schedule 1, line 6, <emphasis type="b">and</emphasis></li>
<li>Claims a foreign earned income exclusion for the gross amount by including it in the total reported on Schedule 1, line 9</li>
</bulletlist></entry>
<entry>Adjust Schedule 1, line 9 to only exclude the net amount.</entry>
</row>
<row>
<entry>Taxpayer:<alphalist>
<li>U.S. Military <emphasis type="b">or</emphasis></li>
<li>Lives and works in a U.S. territory <emphasis type="b">or</emphasis></li>
<li>Resides in:<bulletlist>
<li>Baker Island</li>
<li>Howland Island</li>
<li>Jarvis Island</li>
<li>Johnston Atoll</li>
<li>Kingman Reef</li>
<li>Midway Atoll</li>
<li>Palmyra Atoll</li>
<li>Wake Island</li>
</bulletlist></li>
</alphalist></entry>
<entry/>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li>If the housing deduction is claimed in the total reported on Schedule 1, line 25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>,</li>
<li>Ensure income is reported on Form 1040, lines 1a through 7a or Schedule 1, lines 1 through 7 or 9, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist><note notetype="exception">If a return shows income earned in the Federated States of Micronesia, Marshall Islands, or Palau Islands and <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is attached and valid, <emphasis type="b">ALLOW the exclusion.</emphasis></note></entry>
</row>
<row>
<entry>Taxpayer makes no attempt to exclude income on Form 1040 or Schedule 1</entry>
<entry><citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> does not include a claim for excluded income</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>.</entry>
</row>
<row>
<entry>Multiple <citation type="Form">Form 2555</citation> and/or <citation type="Form">Form 2555-EZ</citation> are attached for one taxpayer</entry>
<entry/>
<entry><steplist>
<li>Combine related T-lines onto one <citation type="Form">Form 2555</citation>,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the other <citation type="Form">Form 2555</citation> and <citation type="Form">Form 2555-EZ</citation>,</li>
<li>Use the appropriate POD code for the <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> with the most income on <citation type="Form">Form 2555</citation>, line 26, or <citation type="Form">Form 2555-EZ</citation>, line 17,</li>
<li>Edit dates to include the longest qualifying period reported on all forms, and</li>
<li>When combining <citation type="Form">Form 2555</citation> with <citation type="Form">Form 2555-EZ</citation>, always combine onto <citation type="Form">Form 2555</citation>. Combine <citation type="Form">Form 2555-EZ</citation>, line 17 with <citation type="Form">Form 2555</citation>, line 19 and <citation type="Form">Form 2555-EZ</citation>, line 18 with <citation type="Form">Form 2555</citation>, lines 42 and 45.</li>
</steplist><note>Convert to <citation type="Form">Form 2555</citation> when only <citation type="Form">Form 2555-EZ</citation> are present and their combined foreign earned income is over the maximum for the year. For TY25, the maximum is $130,000.</note></entry>
</row>
<row>
<entry>Taxpayer enters beginning and ending dates that do not include part of the tax year of the return</entry>
<entry/>
<entry><emphasis type="b">Correspond</emphasis>:<bulletlist>
<li>If using <citation type="Form">Form 9143</citation>, checkbox 14.</li>
<li>If using <citation type="Form">Form 13900</citation>, use the following literal: <emphasis type="b">To exclude foreign earned income, the qualifying dates on <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> must cover a part of the tax year of your tax return. Please verify your beginning and/or ending dates, and re-submit your <citation type="Form">Form 2555</citation>.</emphasis></li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is <emphasis type="b">valid</emphasis>:<bulletlist>
<li>Ensure that the taxpayer reported all foreign earned income (from <citation type="Form">Form 2555</citation>, line 26, or <citation type="Form">Form 2555-EZ</citation>, line 17) either on the <citation type="Form">Form 1040</citation> within lines 1a through 1h or on the Schedule 1 in line 3, 5, or 6. If the taxpayer did not report the earned income, edit the income to a line as follows: edit Form W-2, box 1 income to <citation type="Form">Form 1040</citation>, line 1a; edit income that belongs on <citation type="Form">Form 1040</citation>, lines 1b through 1h to <citation type="Form">Form 1040</citation>, line 1z; edit Schedule C income to Schedule 1, line 3; edit Schedule E income to Schedule 1, line 5; edit Schedule F income to Schedule 1, line 6; edit income to <citation type="Form">Form 1040</citation>, line 1a if source of income cannot be determined; and</li>
<li>Ensure the exclusion (taken from, line 45, or line 42 (when line 45 is blank or zero) or <citation type="Form">Form 2555-EZ</citation>, line 18) is included in the total reported on Schedule 1, line 9. If not, adjust Schedule 1, line 9 to reflect its inclusion as a negative amount.</li>
</bulletlist></para>
<para>If <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is <emphasis type="b">invalid</emphasis>:<bulletlist>
<li>Ensure that the taxpayer reported all foreign earned income (from <citation type="Form">Form 2555</citation>, line 26, or <citation type="Form">Form 2555-EZ</citation>, line 17) either on the <citation type="Form">Form 1040</citation> within lines 1a through 1h or on the Schedule 1 in line 3, 5, or 6. If the taxpayer did not report the earned income, edit the income to a line as follows: edit Form W-2, box 1 income to <citation type="Form">Form 1040</citation>, line 1a; edit income that belongs on <citation type="Form">Form 1040</citation>, lines 1b through 1h to <citation type="Form">Form 1040</citation>, line 1z; edit Schedule C income to Schedule 1, line 3; edit Schedule E income to Schedule 1, line 5; edit Schedule F income to Schedule 1, line 6; edit income to <citation type="Form">Form 1040</citation>, line 1a if source of income cannot be determined;</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340103005"><date>(01-01-2021)</date>
<title>Form 2555 for Joint Filers</title>
<para>Only two forms can be processed:<bulletlist>
<li>One for the primary taxpayer (sequence code 34)</li>
<li>One for the secondary taxpayer (sequence code 35)</li>
</bulletlist><note>Taxpayers might file <citation type="Form">Form 2555-EZ</citation> for prior years or the current year. Conversion of <citation type="Form">Form 2555-EZ</citation> to <citation type="Form">Form 2555</citation> is not required at this point, unless one of the criteria at <seealso idref="id340104767">IRM 3.21.3.86.12.1 (2)</seealso> is met.</note></para>
<para>If a <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is for the secondary taxpayer, edit Sequence Code <emphasis type="b"><emphasis type="q">35</emphasis></emphasis>.</para>
<para>If two forms are submitted and only <emphasis type="b">one is valid</emphasis>:<alphalist>
<li>Adjust Schedule 1, line 9 by deleting the amount for the invalid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, if applicable,</li>
<li>Adjust Schedule 1, line 25 by deleting the amount for the invalid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, if applicable,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the invalid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>Make sure income is reported on the appropriate line.</li>
</alphalist></para>
<para>If two forms are submitted and <emphasis type="b">neither one is valid</emphasis>:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9, if foreign earned income exclusion is claimed,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25, if foreign earned housing deduction is claimed,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>,</li>
<li>Make sure income is reported on the appropriate line, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> are the only foreign aspects of the return, rebatch the coded return as domestic.</li>
</alphalist></para>
<para>If only one <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is submitted for both taxpayers, <emphasis type="b">correspond</emphasis> for separate <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>. See <seealso idref="id340102993">Figure 3.21.3-10</seealso>.<note notetype="caution">If the <emphasis type="b">spouses are a missionary team</emphasis>, see <seealso idref="id340104579">IRM 3.21.3.42.3 (6)</seealso> below.</note></para>
<para id="id340104579">If the spouses are a missionary team and only one <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is submitted, <emphasis type="b">DO NOT correspond</emphasis>. Divide the income equally between the two filers on separate <citation type="Form">Form 2555</citation>.<note notetype="exception">If it can be determined that the income was earned by only one spouse, DO NOT divide the income. Process the <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> as filed.</note></para>
<figure id="id340102993">
<graphic id="id340102938"><file filename="34010010"/><descriptor>
<desc-para>This figure contains four graphics.<desc-bulletlist>
<desc-li>The first graphic represents the top portion of Form 2555 (page 1). The names Marge and Chuck Finch are on the name line. The listed TIN is 000-00-2389.</desc-li>
<desc-li>The second graphic represents a W-2 from The Quail Group (Employer Number 00-8462479), International Office, Singapore. The wages in box 1 are $20,000.00 and the withholding in box 2 is $1,992.00. The employee name is Marge Finch and the employee address is 2555 Heron Way, Singapore. The employee SSN is 000-00-2389.</desc-li>
<desc-li>The third graphic represents a W-2 from The Pelican Corporation (Employer Number 00-3546793), International Office, Singapore. The wages in box 1 are $47,600.00 and the withholding in box 2 is $7,140.00. The employee name is Chuck Finch. The employee address is 2555 Heron Way, Singapore. The employee SSN is (000-00-1717),</desc-li>
<desc-li>The fourth graphic shows a completed page 3 of Form 2555 is attached. Line 37 is $130,000.00. Line 38 shows 366 days. Line 39 is 1.000. Line 40 is $130,000.00. There is $67,600.00 on lines 41, 42, 43 and 45. A text box near line 34 on Form 2555 states <desc-quote>Correspond for separate Forms 2555.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Corresponding for Separate Forms 2555</caption></figure>
</subsection2>
<subsection2 id="id340103006"><date>(01-01-2020)</date>
<title>Post of Duty (POD) Code</title>
<para>A POD Code must be edited to all <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior).</para>
<para>Edit the appropriate 2 alpha character POD Code in the top-center margin of Page 1, <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> according to <seealso idref="id340101593">Exhibit 3.21.3-7.</seealso> See <seealso idref="id340102917">Figure 3.21.3-11</seealso>.<figure id="id340102917">
<graphic id="id340102934"><file filename="34010011"/><descriptor>
<desc-para>This figure represents the completed top half of Form 2555:<desc-bulletlist>
<desc-li>The name is Fiona Dalmatian.</desc-li>
<desc-li>The TIN as 000-00-0205.</desc-li>
<desc-li>Line 4b contains the Employer’s foreign address, which is 1414 Calle Cojedes, Caracas, Venezuela. </desc-li>
<desc-li>A POD (Post of Duty) of <desc-quote>VE</desc-quote> is edited in red in the top-center margin of Form 2555. The POD is edited based on a priority order from information that was entered by the taxpayer. The Employer’s foreign address is the only priority area that was completed and the POD was then edited for Venezuela.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing a POD Code</caption></figure></para>
<para id="id340104569">Examine <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> to determine where the foreign income was earned. Use the following priority order when determining the POD assignment:<alphalist>
<li>Address: <citation type="Form">Form 2555</citation>, line 1; <citation type="Form">Form 2555-EZ</citation>, line 4</li>
<li>Tax Home: <citation type="Form">Form 2555</citation>, line 9; <citation type="Form">Form 2555-EZ</citation>, line 11a</li>
<li>Principal Country: <citation type="Form">Form 2555</citation>, line 17</li>
<li>Foreign address on <citation type="Form">Form 1040</citation></li>
<li>Employer’s foreign address: <citation type="Form">Form 2555</citation>, line 4b: <citation type="Form">Form 2555-EZ</citation>, line 8</li>
<li>Income statement</li>
</alphalist><note>If multiple countries are present, edit the first with a listed POD.</note><note notetype="reminder">If combining <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), edit the POD for the <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> with the most income on <citation type="Form">Form 2555</citation>, line 26 or <citation type="Form">Form 2555-EZ</citation>, line 17.</note></para>
<para>If the country in which the foreign income is earned is not listed in the POD Table, edit POD Code <emphasis type="b"><emphasis type="q">XX</emphasis></emphasis>.</para>
<para>If you cannot determine the POD after using instructions in <seealso idref="id340104569">IRM 3.21.3.42.4 (3)</seealso> above, edit POD Code <emphasis type="b"><emphasis type="q">XX</emphasis></emphasis>.</para>
</subsection2>
<subsection2 id="id340103007"><date>(10-29-2025)</date>
<title>Determining Bona Fide Residence and Physical Presence Dates</title>
<para>A U.S. citizen is considered a bona fide resident of a foreign country if his tax home has been in that foreign country for an uninterrupted period of time which includes a full calendar year and part of the tax year of the return. Before editing bona fide dates for restricted countries (Cuba, Iraq, and Libya), see <seealso idref="id340104570">IRM 3.21.3.42.5 (4)</seealso>.<note><emphasis type="b">Waiver of minimum time requirements</emphasis> - the minimum time requirements for bona fide residence and physical presence can be waived if the taxpayer must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. The following are the only countries for which a waiver may be claimed for 2025:<table frame="all" id="id340104681" summary="Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure On or After</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry/>
<entry/>
</row>
<row>
<entry/>
<entry/>
</row>
<row>
<entry/>
<entry/>
</row>
<row>
<entry/>
<entry/>
</row>
<row>
<entry/>
<entry/>
</row>
<row>
<entry/>
<entry/>
</row>
</tbody>
</tgroup>
</table></note><note>Taxpayers may enter Claiming Waiver in the top margin on page 1 of <citation type="Form">Form 2555</citation> to indicate they are claiming a waiver of time requirements.</note><note>Edit dates to cover a full calendar year using the dates provided by the taxpayer, if available. Otherwise, use the tax year of the return to determine the applicable dates.</note></para>
<para>To qualify for <emphasis type="b">bona fide residence</emphasis>, the taxpayer must reside in a foreign country or countries <emphasis type="b">for an uninterrupted period that includes an entire tax year and includes part of the tax year of the return</emphasis>.<note>An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar-year basis.</note><note notetype="example">For TY25, the taxpayer enters bona fide dates of 11/01/2024 to 01/15/2026. The taxpayer completed an uninterrupted period of residence for a full tax year (2025) and therefore meets the bona fide residence test for tax years 2024, 2025, and 2026.</note><note notetype="example">For TY25, the taxpayer enters bona fide dates of 10/01/2024 to 11/30/2025. The taxpayer did <emphasis type="b">not</emphasis> complete an uninterrupted period of residence for a full tax year (2024 or 2025) and therefore does not meet the bona fide residence test in either year, but qualifies for physical presence for both years.</note></para>
<para>To qualify for <emphasis type="b">physical presence</emphasis>, the taxpayer must be physically present in a foreign country or countries <emphasis type="b">for at least 330 full days during any period of 12 consecutive months, which also includes part of the tax year of the return</emphasis>.<note notetype="example">For TY25, the taxpayer enters physical presence dates of 01/05/2024 to 01/04/2025. The taxpayer meets the physical presence test for both tax years since the dates cover at least 330 days.</note><note notetype="example">For TY25, the taxpayer enters physical presence dates of 01/01/2025 to 11/15/2025. The taxpayer does <emphasis type="b">not</emphasis> meet the physical presence test for 2025 since the dates cover less than 330 days.</note></para>
<para id="id340104570">A taxpayer living and working in a <emphasis type="b">restricted country</emphasis> cannot claim the benefits under <emphasis type="q"><citation type="IRC">IRC 911</citation></emphasis>:<note notetype="caution">If the taxpayer meets either bona fide residence or physical presence, but the beginning date was within the restricted period, edit qualifying dates based on the end of the restriction.</note><table frame="all" id="id340102888" summary="Restricted countries for foreign earned income exclusion" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="40*"/>
<colspec colname="col2" colwidth="30.00*"/>
<colspec colname="col3" colwidth="30.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Restricted Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Beginning Date</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Ending Date</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Cuba<note notetype="exception">If a non-military taxpayer files a <citation type="Form">Form 1040</citation> with a <citation type="Form">Form 2555</citation> exclusion from United States Naval base at Guantanamo Bay, allow the exclusion.</note></entry>
<entry>January 1, 1987</entry>
<entry>Still in effect</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>August 2, 1990</entry>
<entry>July 29, 2004</entry>
</row>
<row>
<entry>Libya</entry>
<entry>January 1, 1987</entry>
<entry>September 20, 2004</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit Beginning and Ending Dates in YYMM format for bona fide residence dates:<bulletlist>
<li><citation type="Form">Form 2555</citation> - Part II, line 10 area</li>
<li><citation type="Form">Form 2555-EZ</citation> (TY18 and prior) - Part I, below line 1b</li>
</bulletlist><note notetype="exception">If the beginning date is 1950 or earlier, then perfect the date in a YYYYMM format (e.g., September 1947 will be edited as <emphasis type="q">194709</emphasis>).</note></para>
<para>Edit Beginning and Ending Dates in YYMM format for physical presence dates:<bulletlist>
<li><citation type="Form">Form 2555</citation> - Part III, line 16 area</li>
<li><citation type="Form">Form 2555-EZ</citation> (TY18 and prior) - Part I, below line 2b</li>
</bulletlist><note notetype="exception">If the beginning date is 1950 or earlier, then perfect the date in a YYYYMM format (e.g., September 1947 will be edited as <emphasis type="q">194709</emphasis>).</note></para>
<para id="id340104593">On a TY25 return, <emphasis type="b">if</emphasis> the dates are missing or don't meet either the bona fide residence or physical presence test, <emphasis type="b">and</emphasis> one of the following notations or similar is present:<bulletlist>
<li>Adverse conditions or</li>
<li>Could not meet 330-day requirement for physical presence due to an emergency (e.g., medical condition or travel restrictions),</li>
</bulletlist><emphasis type="b">Then</emphasis> allow the foreign earned income exclusion, and edit the physical presence dates provided. If dates are missing, edit dates for the calendar year (beginning date of <emphasis type="q">2501</emphasis> and ending date of <emphasis type="q">2512</emphasis>).</para>
<para>If both beginning and ending dates are present or can be determined, follow the table below. (If dates cannot be determined, see <seealso idref="id340104610">IRM 3.21.3.42.5 (9)</seealso>.)<table frame="all" id="id340102871" summary="Both beginning and ending dates are present or can be determined" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<?PubTbl tgroup dispwid="7.05in"?>
<colspec colname="col1" colwidth="31*"/>
<colspec colname="col2" colwidth="31*"/>
<colspec colname="col3" colwidth="38*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Only</emphasis> Bona Fide Residence dates are present</entry>
<entry><bulletlist>
<li>The dates cover any full calendar year, <emphasis type="b">and</emphasis></li>
<li>The dates include part of the current tax year</li>
</bulletlist></entry>
<entry>Edit the dates in YYMM format in the Bona Fide Residence section.<note notetype="example">If the taxpayer indicates the beginning date as January, 2025 and the ending date as December, 2025, edit <emphasis type="q">2501</emphasis> as the beginning date and <emphasis type="q">2512</emphasis> as the ending date.</note><br/>See <seealso idref="id340102990">Figure 3.21.3-12</seealso>.</entry>
</row>
<row>
<entry><emphasis type="b">Only</emphasis> Bona Fide Residence dates are present</entry>
<entry><bulletlist>
<li>The dates do not cover any full calendar year, <emphasis type="b">but</emphasis></li>
<li>The dates cover at least 330 days</li>
</bulletlist></entry>
<entry>Edit the dates in YYMM format in the Physical Presence section. See <seealso idref="id340102991">Figure 3.21.3-13</seealso>.</entry>
</row>
<row>
<entry><emphasis type="b">Only</emphasis> Bona Fide Residence dates are present</entry>
<entry>The dates are less than 330 days (unless <seealso idref="id340104593">IRM 3.21.3.42.5 (7)</seealso> applies)</entry>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li>If the housing deduction is claimed in the total reported on Schedule 1, line 25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist></entry>
</row>
<row>
<entry><emphasis type="b">Only</emphasis> Physical Presence dates are present</entry>
<entry>The dates cover at least 330 days</entry>
<entry>Edit the dates in YYMM format in the Physical Presence section.</entry>
</row>
<row>
<entry><emphasis type="b">Only</emphasis> Physical Presence dates are present</entry>
<entry>The dates do not cover at least 330 days (unless <seealso idref="id340104593">IRM 3.21.3.42.5 (7)</seealso> applies)</entry>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li>If the housing deduction is claimed in the total reported on Schedule 1, line 25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist></entry>
</row>
<row>
<entry><emphasis type="b">Both</emphasis> Bona Fide Residence and Physical Presence dates are present</entry>
<entry><bulletlist>
<li>The dates are different, and</li>
<li>Both dates meet the criteria for their tests</li>
</bulletlist></entry>
<entry>Edit the dates for the longest period in the appropriate section. See <seealso idref="id340103107">Figure 3.21.3-14</seealso>.<note>If only the Bona Fide Residence ending date is blank and the ending date can be perfected using <seealso idref="id340103007">IRM 3.21.3.42.5</seealso>(9), edit Bona Fide Residence dates.</note></entry>
</row>
<row>
<entry><emphasis type="b">Both</emphasis> Bona Fide Residence and Physical Presence dates are present</entry>
<entry><bulletlist>
<li>The dates are the same, and</li>
<li>Both dates meet the criteria for their tests</li>
</bulletlist></entry>
<entry>Edit Bona Fide Residence dates. See <seealso idref="id340103108">Figure 3.21.3-15</seealso>.</entry>
</row>
<row>
<entry><emphasis type="b">Both</emphasis> Bona Fide Residence and Physical Presence dates are present</entry>
<entry>Only <emphasis type="b">one</emphasis> set of dates meets the criteria for its test</entry>
<entry>Edit the dates which meet the criteria for its test.</entry>
</row>
<row>
<entry><emphasis type="b">Both</emphasis> Bona Fide Residence and Physical Presence dates are present</entry>
<entry><emphasis type="b">Neither</emphasis> sets of dates meets the Bona Fide Residence or Physical Presence tests (unless <seealso idref="id340104593">IRM 3.21.3.42.5 (7)</seealso> applies)</entry>
<entry><steplist>
<li>If the foreign earned income exclusion is claimed in the total reported on Schedule 1, line 9, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9,</li>
<li>If the housing deduction is claimed in the total reported on Schedule 1, line 25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 25,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>, and</li>
<li>If the deleted <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> is the only foreign aspect of the return, rebatch the coded return as domestic.</li>
</steplist></entry>
</row>
<row>
<entry>Taxpayer enters beginning and ending dates that do not include part of the tax year of the return</entry>
<entry/>
<entry><emphasis type="b">Correspond</emphasis>:<bulletlist>
<li>If using <citation type="Form">Form 9143</citation>, checkbox 14.</li>
<li>If using <citation type="Form">Form 13900</citation>, use the following literal: <emphasis type="q">To exclude foreign earned income, the qualifying dates on <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> must cover a part of the tax year of your tax return. Please verify your beginning and/or ending dates, and re-submit your <citation type="Form">Form 2555</citation>.</emphasis></li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table><note notetype="caution">If the taxpayer enters an ending date beyond the received date of the return, edit the received date as the ending date (e.g., if the taxpayer’s ending date is June 1, 2026 and the return received date is April 25, 2026, then edit the ending date as <emphasis type="q">2604</emphasis>).</note><figure id="id340102990">
<graphic id="id340103022"><file filename="34010012"/><descriptor>
<desc-para>The figure represents half of Form 2555 (page 1):<desc-bulletlist>
<desc-li>The name is Alexander Pelican.</desc-li>
<desc-li>The TIN is 000-00-3887.</desc-li>
<desc-li>The field <desc-quote>Your foreign address</desc-quote> on line 1 reads Bangkok, Thailand.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>TH</desc-quote> is edited in red in the top-center margin of Form 2555. The POD is edited based on the information on line 1.</desc-li>
<desc-li>On line 10, the taxpayer entered the beginning Bona Fide Residence date as April 5, 2018 and the ending Bona Fide Residence date as August 15, 2025. The dates are edited in <desc-quote>YYMM</desc-quote> format on line 10 to the right of the original date. The beginning date is edited in red as <desc-quote>1804</desc-quote> and the ending date as <desc-quote>2508.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Bona Fide Residence Dates</caption></figure><figure id="id340102991">
<graphic id="id340103023"><file filename="34010013"/><descriptor>
<desc-para>This figure has two graphics. The first graphic represents half of Form 2555, page 1:<desc-bulletlist>
<desc-li>The name is Tanya Balsam.</desc-li>
<desc-li>The TIN is 000-00-2257.</desc-li>
<desc-li>The <desc-quote>foreign address</desc-quote> on line 1 is Barcelona, Spain.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>SP</desc-quote> is edited in red in the top-center margin of Form 2555. The POD is edited from line 1.</desc-li>
<desc-li>On line 10, the taxpayer entered the beginning Bona Fide Residence date as 05/09/24 and the ending Bona Fide Residence date as 05/17/25. Bona fide must cover any full calendar year, but since the taxpayer qualifies for the exclusion, the dates are moved to Physical Presence.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic shows the top of Form 2555, page 2. The dates have been entered in the Physical Presence Test on line 16 in <desc-quote>YYMM</desc-quote> format. The beginning date is edited in red as <desc-quote>2405</desc-quote> and the ending date is <desc-quote>2505.</desc-quote></desc-para>
</descriptor></graphic>
<caption>Moving Bona Fide Residence Dates to Physical Presence</caption></figure><figure id="id340103107">
<graphic id="id340102940"><file filename="34010014"/><descriptor>
<desc-para>This figure contains two graphics. The first graphic represents page 1 of Form 2555:<desc-bulletlist>
<desc-li>The name is Steve Dolomite.</desc-li>
<desc-li>The TIN is 000-00-9182.</desc-li>
<desc-li>The foreign address on line 1 is Melbourne, Victoria, Australia.</desc-li>
<desc-li>The occupation on line 2 is Cook.</desc-li>
<desc-li>Line 10 contains the beginning Bona Fide residence date as <desc-quote>Feb. 14, 1997</desc-quote> and the ending date as <desc-quote>2025.</desc-quote></desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>AS</desc-quote> is edited in red in the top-center margin of Form 2555. The code is entered based on the information provided by the taxpayer from his foreign address on line 1.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents the top of page 2 of Form 2555. The Physical Presence dates provided by the taxpayer are on line 16. The beginning Physical Presence date is <desc-quote>Jan. 1, 2025,</desc-quote> and the ending date is <desc-quote>Dec. 31, 2025.</desc-quote></desc-para>
<desc-para>Either the Bona Fide Residence or Physical Presence dates (beginning and ending) must be edited in a YYMM format. The taxpayer completed both Bona Fide Residence and Physical Presence dates and the IRM states to edit the dates for the longest period. The longest period of dates is under Bona Fide Residence. On the first graphic, the beginning date is edited in red to the right of the date entered by the taxpayer as <desc-quote>9702,</desc-quote> and the ending date is edited to the right of the date entered by the taxpayer as <desc-quote>2512.</desc-quote></desc-para>
</descriptor></graphic>
<caption>Editing the Dates for the Longest Period when Both Bona Fide Residence and Physical Presence Dates are Present</caption></figure><figure id="id340103108">
<graphic id="id340102941"><file filename="34010015"/><descriptor>
<desc-para>This figure represents 2 graphics. The first graphic represents page 1 of Form 2555:<desc-bulletlist>
<desc-li>The name is Karen Marigold.</desc-li>
<desc-li>The TIN is 000-00-2114.</desc-li>
<desc-li>The foreign address on line 1 is Wellington, New Zealand.</desc-li>
<desc-li>The occupation on line 2 is Doctor.</desc-li>
<desc-li>Line 10 contains the beginning Bona Fide Residence date of <desc-quote>Jan. 1, 2025</desc-quote> and the ending date of <desc-quote>Dec. 31, 2025.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents page 2 of Form 2555 showing the Physical Presence dates. Line 16 contains a beginning date of <desc-quote>Jan. 1, 2025</desc-quote> and the ending date as <desc-quote>Dec. 31, 2025.</desc-quote></desc-para>
<desc-para>Returning to the first graphic, the Bona Fide Residence dates are edited in red because when the taxpayer completes the same qualifying Bona Fide Residence and Physical Presence dates, the IRM states to edit Bona Fide Residence dates as the priority. The dates are to be edited in a <desc-quote>YYMM</desc-quote> format. The beginning date is edited in red to the right of the date entered by the taxpayer as <desc-quote>2501</desc-quote>, and the ending date is edited to the right of the date entered by the taxpayer as <desc-quote>2512.</desc-quote></desc-para>
</descriptor></graphic>
<caption>Editing Bona Fide Residence Dates when Both Physical Presence and Bona Fide Residence Dates are the Same and Meet Their Tests</caption></figure></para>
<para id="id340104610">If beginning and/or ending dates<emphasis type="b"> are not present</emphasis>:<table frame="all" id="id340102872" summary="Beginning and/or ending dates are not present" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<?PubTbl tgroup dispwid="7.10in"?>
<colspec colname="col1" colwidth="31*"/>
<colspec colname="col2" colwidth="31*"/>
<colspec colname="col3" colwidth="38*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>The taxpayer indicates the tax home in the country is for a full calendar year by including notations such as:<bulletlist>
<li><emphasis type="q">since birth</emphasis></li>
<li><emphasis type="q">all my life</emphasis></li>
<li><emphasis type="q">still here</emphasis></li>
<li><emphasis type="q">continues</emphasis></li>
<li><emphasis type="q">N/A</emphasis></li>
<li><emphasis type="q">-</emphasis></li>
</bulletlist><note notetype="reminder">These notations are not all-inclusive.</note></entry>
<entry/>
<entry><steplist>
<li>If the beginning date is unknown, edit January of the tax year as the beginning date (e.g., for a TY25 return, edit <emphasis type="q">2501</emphasis>). See <seealso idref="id340103109">Figure 3.21.3-16</seealso>.</li>
<li>If the ending date is unknown:<bulletlist>
<li>Edit the received date as the ending date (e.g., if the received date is June 2026, edit <emphasis type="q">2606</emphasis>).</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">N</emphasis></emphasis> on a late-filed return when the ending date is after the tax period of the return.</li>
</bulletlist>See <seealso idref="id340103110">Figure 3.21.3-17</seealso>.</li>
</steplist></entry>
</row>
<row>
<entry>Any of the following conditions are present:<bulletlist>
<li><emphasis type="b">No beginning date</emphasis> (ending date is present)</li>
<li><emphasis type="b">No ending date</emphasis> (beginning date is present)</li>
<li><emphasis type="b">No dates</emphasis></li>
<li>Only months are present (e.g., Jan. - Dec.)</li>
</bulletlist></entry>
<entry>The number of days on <citation type="Form">Form 2555</citation>, line 31 or 38 (<citation type="Form">Form 2555-EZ</citation>, line 14) is 365 or 366</entry>
<entry>Edit qualifying Bona Fide Residence dates to cover a full calendar year. See <seealso idref="id340103111">Figure 3.21.3-18</seealso>.<note>If the beginning date is unknown, edit January, and if the ending date is unknown, edit December.</note></entry>
</row>
<row>
<entry>Any of the following conditions are present:<bulletlist>
<li><emphasis type="b">No beginning date</emphasis> (ending date is present)</li>
<li><emphasis type="b">No ending date</emphasis> (beginning date is present)</li>
<li><emphasis type="b">No dates</emphasis></li>
<li>Only months are present (e.g., Jan. - Dec.)</li>
</bulletlist></entry>
<entry>The number of days on <citation type="Form">Form 2555</citation>, line 31 or 38 (<citation type="Form">Form 2555-EZ</citation>, line 14) is 330-364</entry>
<entry>Edit qualifying Physical Presence dates to cover a full calendar year. See <seealso idref="id340103112">Figure 3.21.3-19</seealso>.<note>If the beginning date is unknown, edit January (YY01), and if the ending date is unknown, edit December (YY12).</note></entry>
</row>
<row>
<entry>Any of the following conditions are present:<bulletlist>
<li><emphasis type="b">No beginning date</emphasis> (ending date is present)</li>
<li><emphasis type="b">No ending date</emphasis> (beginning date is present)</li>
<li><emphasis type="b">No dates</emphasis></li>
<li>Only months are present (e.g., Jan. - Dec.)</li>
</bulletlist></entry>
<entry>The number of days on <citation type="Form">Form 2555</citation>, line 31 or 38 (<citation type="Form">Form 2555-EZ</citation>, line 14) is less than 330 or blank (unless <seealso idref="id340104593">IRM 3.21.3.42.5 (7)</seealso> applies)</entry>
<entry><emphasis type="b">Correspond.</emphasis><note>Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the exclusion (<citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior)) based on the number of days being less than 330 days before corresponding with the taxpayer.</note></entry>
</row>
<row>
<entry>Only a year is provided for either the Bona Fide Residence or the Physical Presence dates</entry>
<entry/>
<entry>In whichever area the taxpayer entered the year:<steplist>
<li>Edit the beginning date as YY01, and</li>
<li>Edit the ending date as YY12.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table><figure id="id340103109">
<graphic id="id340103024"><file filename="34010016"/><descriptor>
<desc-para>This figure represents page 1 of Form 2555.<desc-bulletlist>
<desc-li>The name is Barbara B. Heron.</desc-li>
<desc-li>The TIN is 000-00-2848.</desc-li>
<desc-li>The foreign address on line 1 is 7428 Rue De La Aurora Paris, France.</desc-li>
<desc-li>The occupation on line 2 is Hotelier.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>FR</desc-quote> is edited in red in the top-center margin of the Form 2555. The code is edited based on the information provided by the taxpayer from line 1.</desc-li>
<desc-li>Line 10 shows the beginning Bona Fide Residence date as <desc-quote>Birth</desc-quote> and the ending date as a December 2025.</desc-li>
<desc-li>The Bona Fide Residence dates (beginning and ending) must be edited in a <desc-quote>YYMM</desc-quote> format. When the beginning date is <desc-quote>Birth</desc-quote>, use January of the tax year as the beginning date. The beginning date is edited in red to the right of the date entered by the taxpayer as <desc-quote>2501</desc-quote>, and the ending date is edited in red to the right of the date entered by the taxpayer as <desc-quote>2512.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing the Beginning Date When Taxpayer Enters <emphasis type="q">Birth</emphasis></caption></figure><figure id="id340103110">
<graphic id="id340102939"><file filename="34010017"/><descriptor>
<desc-para>This figure contains two separate graphics. The first graphic represents page 1 of Form 2555:<desc-bulletlist>
<desc-li>The name is Helen Blueberry.</desc-li>
<desc-li>The TIN is 000-00-5792.</desc-li>
<desc-li>The foreign address on line 1 is Copenhagen, Denmark.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>DA</desc-quote> is edited in red in the top-center margin of the Form 2555. The code is edited based on the information provided by the taxpayer from her foreign address on line 1.</desc-li>
<desc-li>Line 10 contains the beginning Bona Fide Residence date as <desc-quote>July 2000</desc-quote> and the ending date as <desc-quote>Still there.</desc-quote></desc-li>
<desc-li>The Bona Fide Residence dates (beginning and ending) must be edited in a <desc-quote>YYMM</desc-quote> format. The beginning date is edited in red to the right of the date entered by the taxpayer as <desc-quote>0007,</desc-quote> and the ending date is edited in red to the right of the date entered by the taxpayer as <desc-quote>2606.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents a partial Form 1040, which has an IRS received date stamped on it as 06222026. The received date is used in order to edit the Bona Fide Residence ending date when there is no date entered by the taxpayer, or the line contains notations such as <desc-quote>still there</desc-quote> or <desc-quote>continues.</desc-quote></desc-para>
</descriptor></graphic>
<caption>Editing the Ending Date When Taxpayer Enters <emphasis type="q">Still there</emphasis></caption></figure></para>
<figure id="id340103111">
<graphic id="id340102943"><file filename="34010018"/><descriptor>
<desc-para>This figure contains two separate graphics. The first graphic represents Form 2555 (page 1):<desc-bulletlist>
<desc-li>The name is Donna Greyhound.</desc-li>
<desc-li>The TIN is 000-00-7301.</desc-li>
<desc-li>The foreign address on line 1 is Monte Carlo, Monaco.</desc-li>
<desc-li>The occupation on line 2 is Lawyer.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>MN</desc-quote> is edited in red in the top-center margin of the Form 2555. The code is edited based on the information provided by the taxpayer from her foreign address on line 1.</desc-li>
<desc-li>There are no dates entered by the taxpayer in the Bona Fide Residence section.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents page 3 of Form 2555, on which the taxpayer completed line 38 (number of days) by entering 365. There is a blurb on the Form 2555 with an arrow pointing to line 38 which states <desc-quote>When line 38 of Form 2555 is 365 days, edit Bona Fide Residence dates covering a full calendar year.</desc-quote> The Bona Fide dates must be entered in a <desc-quote>YYMM</desc-quote> format.</desc-para>
<desc-para>Returning to the first graphic, the beginning Bona Fide date is entered as <desc-quote>2501</desc-quote> and the ending Bona Fide date is entered as <desc-quote>2512</desc-quote> on page 1 of Form 2555.</desc-para>
</descriptor></graphic>
<caption>Editing Bona Fide Residence Dates from the Number of Days on Line 38</caption></figure>
<figure id="id340103112">
<graphic id="id340102944"><file filename="34010019"/><descriptor>
<desc-para>This figure contains two graphics. The first graphic represents Form 2555 (page 2) showing that there are no Physical Presence dates entered by the taxpayer on line 16 and there are no statements.</desc-para>
<desc-para>The second graphic represents Form 2555 (page 3):<desc-bulletlist>
<desc-li>The taxpayer completed line 31 (number of days) by entering 347.</desc-li>
<desc-li>There is a text box on the Form 2555 (page 3) with an arrow pointing to line 31 which states <desc-quote>Do Not Correspond for Dates.</desc-quote></desc-li>
<desc-li>Lines 42 and 45 on Form 2555 (page 3) show 25,000.</desc-li>
<desc-li>There is no correspondence required for this return because the number of days on line 31 is within 330 and 364, which qualifies the taxpayer under the Physical Presence test.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The Physical Presence dates must be entered in a <desc-quote>YYMM</desc-quote> format. Line 16 of Form 2555 (page 2) has a Physical Presence beginning date entered as <desc-quote>2501</desc-quote> and has a Physical Presence ending date entered as <desc-quote>2512</desc-quote>.</desc-para>
</descriptor></graphic>
<caption>Editing Physical Presence Dates from the Number of Days on Line 31</caption></figure>
</subsection2>
<subsection2 id="id340103008"><date>(01-01-2015)</date>
<title>Form 2555 - Page 1, Parts I and II</title>
<para>If page 1 is missing, <emphasis type="b">correspond.</emphasis><note notetype="exception">If page 2 is complete, including physical presence dates, and page 1 is missing, dummy page 1 of <citation type="Form">Form 2555</citation>. If Part III is complete, <emphasis type="b">do not correspond</emphasis> for Part II.</note></para>
<para><emphasis type="b">POD Code</emphasis> (top-center of <citation type="Form">Form 2555</citation>): See <seealso idref="id340103006">IRM 3.21.3.42.4</seealso> and <seealso idref="id340101593">Exhibit 3.21.3-7.</seealso> If the country cannot be determined, edit POD <emphasis type="b"><emphasis type="q">XX</emphasis></emphasis>.</para>
<para><emphasis type="b">Bona Fide residence dates, Line 10</emphasis>: See <seealso idref="id340103007">IRM 3.21.3.42.5</seealso>.</para>
<para><emphasis type="b">Declaration Questions</emphasis>: Edit a <emphasis type="b">“4”</emphasis> in the margin to the right of line 13a if any of the following conditions are found. See <seealso idref="id340103177">Figure 3.21.3-20</seealso>.<alphalist>
<li>Line 13(a): YES box checked</li>
<li>Line 13(b): NO box checked</li>
<li>Line 15(c): YES box checked</li>
<li>Line 15(d): YES box checked</li>
</alphalist><note notetype="caution">Do not edit <emphasis type="q">4</emphasis> for declaration questions if dates are being moved from bona fide residence to physical presence or if the only dates present are physical presence dates.</note></para>
<para><emphasis type="b">Line 14 columns (c)</emphasis>: Days in the United States on business:<alphalist>
<li><emphasis type="b"><emphasis type="q">Number of days in U.S. on business</emphasis></emphasis> (third and seventh columns under line 14): Add the number of days listed. See <seealso idref="id340103177">Figure 3.21.3-20</seealso>.<note notetype="exception">Do not include days in the U.S. with notations of <emphasis type="q">illness,</emphasis> <emphasis type="q">personal,</emphasis> or <emphasis type="q">vacation.</emphasis></note></li>
<li>Edit the sum in the margin to the right of line 14 and just above line 15a. See <seealso idref="id340103177">Figure 3.21.3-20</seealso>.</li>
</alphalist><note>If dates are being moved from bona fide residence to physical presence, also move number of days in the U.S. on business, if present. If only physical presence dates are present, move the number of days entered by the taxpayer from page 1 to page 2.</note></para>
<figure id="id340103177">
<graphic id="id340102945"><file filename="34010020"/><descriptor>
<desc-para>This figure represents page 1 of Form 2555:<desc-bulletlist>
<desc-li>The name is Donald Alewife.</desc-li>
<desc-li>The TIN is 000-00-4804.</desc-li>
<desc-li>The foreign address on line 1 is Turks and Caicos Islands.</desc-li>
<desc-li>The occupation on line 2 is Artist.</desc-li>
<desc-li>A POD (Post of Duty) code of <desc-quote>TK</desc-quote> is edited in red in the top-center margin of Form 2555. The code is entered based on the information provided by the taxpayer from the foreign address on line 1.</desc-li>
<desc-li>On line 10, the taxpayer entered the beginning Bona Fide date as September 2007 and the ending Bona Fide date as December 2025.</desc-li>
<desc-li>On line 13a, the <desc-quote>yes</desc-quote> box is checked.</desc-li>
<desc-li>On line 13b, the <desc-quote>no</desc-quote> box is checked.</desc-li>
<desc-li>On line 15c, the <desc-quote>yes</desc-quote> box is checked.</desc-li>
<desc-li>On line 15d, the <desc-quote>no</desc-quote> box is checked.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Line 14 contains a table for the taxpayer to provide information about their presence in the United States. The table contains four rows and four columns.<desc-bulletlist>
<desc-li>The first row has -2-2-25 in column (a), <desc-quote>date arrived in the U.S.</desc-quote> In column (b), <desc-quote>date left the U.S.,</desc-quote> it says 2-15-25. In column (c), <desc-quote>number of days in the U.S. on business,</desc-quote> it says 13. In column (d), <desc-quote>income earned in the U.S. on business,</desc-quote> it says 8000.</desc-li>
<desc-li>The second row has 6-3-25 in column (a), <desc-quote>date arrived in the U.S.</desc-quote> In column (b), <desc-quote>date left the U.S.,</desc-quote> it says 6-24-25. In column (c), <desc-quote>number of days in the U.S. on business,</desc-quote> it says 21. In column (d), <desc-quote>income earned in the U.S. on business,</desc-quote> it says <desc-quote>Holiday</desc-quote> because no income was earned during that period.</desc-li>
<desc-li>The third row has 8-1-25 in column (a), <desc-quote>date arrived in the U.S.</desc-quote> In column (b), <desc-quote>date left the U.S.,</desc-quote> it says 8-10-25. In column (c), <desc-quote>number of days in the U.S. on business,</desc-quote> it says 9. In column (d), <desc-quote>income earned in the U.S. on business,</desc-quote> it says 500.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The Bona Fide beginning date is entered in red to the right of the date entered by the taxpayer as <desc-quote>0709,</desc-quote> and the Bona Fide ending date is edited in red above the date entered by the taxpayer as <desc-quote>2512.</desc-quote> There is a red <desc-quote>4</desc-quote> (declaration question) entered in the right margin, to the right of the <desc-quote>no</desc-quote> box between lines 13a and 13b. The <desc-quote>4</desc-quote> is entered because of any of the following conditions: 13a is checked yes, 13b is checked no, 15c is checked yes, or 15d is checked no. There is a red <desc-quote>22</desc-quote>, indicating the number of days in the U.S. on n business edited in the right margin, to the right and just above line 15a. There is a text box arrowed to line 14 column (d) which states <desc-quote>If vacation, personal, or illness is noted in this column, do not include in the total.</desc-quote> The amount on line 14 included the days from row 1 and row 3 of the table shown in line 14.</desc-para>
</descriptor></graphic>
<caption>Editing the Declaration Questions and Days in U.S. on Business on Form 2555</caption></figure>
</subsection2>
<subsection2 id="id340103009"><date>(01-01-2016)</date>
<title>Form 2555 - Page 2, Part III</title>
<para><emphasis type="b">Physical Presence Dates, Line 16</emphasis>: See <seealso idref="id340103007">IRM 3.21.3.42.5</seealso>.</para>
<para><emphasis type="b">Line 18 column (e)</emphasis> - Days in the United States on Business:<alphalist>
<li><emphasis type="b"><emphasis type="q">Number of days in U.S. on business</emphasis></emphasis> (fifth column under line 18): Add the number of days listed.<note notetype="exception">Do not include days in the U.S. with notations of <emphasis type="q">illness,</emphasis> <emphasis type="q">personal,</emphasis> or <emphasis type="q">vacation</emphasis>.</note></li>
<li>Edit the sum in the margin to the right of line 18 and just above the Part IV.</li>
<li>If line 18 column (e) is blank and only Physical Presence dates are present, edit number of days in U.S. on business from line 14c.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340103010"><date>(10-30-2024)</date>
<title>Form 2555 - Page 2, Part IV</title>
<para>Page 2 of <citation type="Form">Form 2555</citation> <emphasis type="b">must</emphasis> be completed by the taxpayer. If page 2 is missing or there are no significant T-line entries present or edited, <emphasis type="b">correspond</emphasis>.<note>All amounts are to be reported in U.S. currency ONLY. Convert any amounts reported in foreign currency to U.S. dollars using the exchange rate table appropriate for the tax period of the filer’s tax return.</note></para>
<para><emphasis type="b">Line 19</emphasis>, Total Wages:<alphalist>
<li>If blank, dash, or zero and an amount is present on line 26, edit the line 26 entry to line 19.</li>
<li>If lines 19 and 26 are blank, dash, or zero and an entry appears on line 20a, edit the amount to line 19.</li>
</alphalist></para>
<para><emphasis type="b">Line 22g</emphasis>, Total Allowances:<alphalist>
<li>Compute and edit when blank, dash, or zero and there are entries present on lines 22a through 22f.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 22g as misplaced when lines 22a - 22f are blank and line 22g is the same as line 26.</li>
</alphalist></para>
<para><emphasis type="b">Line 26</emphasis>: Taxpayers claiming a foreign earned income exclusion are not entitled to claim the same amount on Form 1116, line 1a. See <seealso idref="id340102215">IRM 3.21.3.30</seealso>.</para>
</subsection2>
<subsection2 id="id340103011"><date>(10-30-2024)</date>
<title>Form 2555 - Page 3, Parts V, VI, VII, VIII, and IX</title>
<para>If the taxpayer is claiming an exclusion from <citation type="Form">Form 2555</citation>, then page 3 must be completed. Either line 42 or line 45 must be present or edited. If both are missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 2555</citation>, Page 3.<note>If the taxpayer enters zero on line 42 and/or 45, do not correspond; continue processing.</note></para>
<para><emphasis type="b">Line 33</emphasis>, Housing Expense: Compute and edit when blank, dash, or zero by subtracting line 32 from line 30.</para>
<para><emphasis type="b">Line 36</emphasis>, Housing Exclusion:<alphalist>
<li>Qualified individuals may separately elect to claim the housing exclusion or the housing deduction, in addition to the foreign earned income exclusion. The housing exclusion applies only to amounts considered paid for with employer-provided amounts. The housing deduction applies only to amounts paid for with self-employment earnings.</li>
</alphalist></para>
<para><emphasis type="b">Line 42</emphasis>, Foreign Earned Income Exclusion:<alphalist>
<li>If blank, and line 40 and/or line 41 have entries, then edit the <emphasis type="b">smaller</emphasis> amount to line 42.</li>
<li>If there is no amount present on line 45, ensure the line 42 amount (or combined line 42 amounts, if the primary and secondary taxpayers each submitted a Form 2555) is included as a negative in the total on Schedule 1, line 9.</li>
</alphalist></para>
<para>If the taxpayer is claiming an exclusion, line 42 cannot be edited, and line 45 is blank, then <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 2555</citation>, Page 3.</para>
<para><emphasis type="b">Line 45</emphasis>, Housing Exclusion and/or Foreign Earned Income Exclusion:<alphalist>
<li>The taxpayer may include an amount for a <emphasis type="b">prior year exclusion</emphasis> by making a notation on the dotted portion of line 45. If this notated amount is included in the total on line 45, accept the taxpayer’s figure. If this amount is the only <citation type="Form">Form 2555</citation> exclusion claimed, accept the taxpayer’s figures. <emphasis type="b">DO NOT correspond for dates. DO NOT edit POD or dates</emphasis>.</li>
<li>If there is an amount present on line 45 (or on two lines 45, if the primary and secondary taxpayers each submitted a Form 2555), ensure this amount is included as a negative in the total on Schedule 1, line 9. See <seealso idref="id340104793">Figure 3.21.3-21</seealso>.</li>
</alphalist></para>
<para id="id340104583"><emphasis type="b">Line 50</emphasis>, Housing Deduction:<alphalist>
<li>If blank, dash, zero, or illegible, compute the housing deduction amount by adding lines 48 and 49.</li>
<li>If not already included by the taxpayer, edit the housing deduction amount to be included in the total on Schedule 1, line 25.</li>
</alphalist></para>
<figure id="id340104793">
<graphic id="id340104763"><file filename="34010021"/><descriptor>
<desc-para>This figure represents four graphics.</desc-para>
<desc-para>The first graphic represents page 2 of a current Form 2555:<desc-bulletlist>
<desc-li>The same entry of 65000 shows on lines 24 and 26. Line 26 represents the total claimed foreign earned income.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents page 3 of a current Form 2555:<desc-bulletlist>
<desc-li>The entry of 130000 shows on line 40.</desc-li>
<desc-li>The same entry of 65000 shows on lines 41, 42, 43, and 45. Line 45 represents the total claimed foreign earned income exclusion.</desc-li>
<desc-li>A text box states, <desc-quote>Valid 2555 dates are present.</desc-quote></desc-li>
</desc-bulletlist></desc-para>
<desc-para>The third graphic represents page 1 of a current Schedule 1, Form 1040:<desc-bulletlist>
<desc-li>The same entry of 20000 shows on line 8b for gambling income and line 9 for the total other income.</desc-li>
<desc-li>The line 9 entry is deleted with a red <desc-quote>X</desc-quote> to its left.</desc-li>
<desc-li>A new amount of 45000 with brackets around it to show it is negative is edited in red to the left of line 9. This amount was calculated by adding the 20000 gambling income to the negative 45000, which is the foreign earned income exclusion claimed on Form 2555, line 45.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The fourth graphic represents page 1 of a current Form 1040:<desc-bulletlist>
<desc-li>The single filing status box is checked.</desc-li>
<desc-li>The name is Nolan Burbot.</desc-li>
<desc-li>The address is 723 Iridium Avenue, New Orleans, LA 70113.</desc-li>
<desc-li>The TIN is 000-00-1792.</desc-li>
<desc-li>An entry of 65000 is edited in red on line 1a and line 1z. This is the total foreign earned income claimed on Form 2555, line 26 that was not properly reported as income.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Form 2555, Line 45 Amount to Schedule 1, Line 9 as a Negative</caption></figure>
</subsection2>
</subsection1>
<subsection1 id="id340105131"><date>(10-29-2025)</date>
<title>Form 8283 (Sequence 36) - Noncash Charitable Contributions</title>
<para>The following lines on the Form 8283 are T-Lines and T-Compute Lines:<table frame="all" id="id340105115" summary="Form 8283 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Part I, Line 2 checkboxes</entry>
<entry>There are no T-Compute lines for this form.</entry>
</row>
<row>
<entry>Part I, Line 3A, columns c-d</entry>
<entry/>
</row>
<row>
<entry>Part I, Line 3A, column f</entry>
<entry/>
</row>
<row>
<entry>Part IV, Appraiser Signature Indicator</entry>
<entry/>
</row>
<row>
<entry>Part IV, Identifying Number</entry>
<entry/>
</row>
<row>
<entry>Part V, Date</entry>
<entry/>
</row>
<row>
<entry>Part V, EIN</entry>
<entry/>
</row>
<row>
<entry>Part V, Authorized Signature Indicator</entry>
<entry/>
</row>
<row>
<entry>Additional Form 8283 Indicator - edited in the lower right margin</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions see <citation type="IRM">IRM 3.11.3.40</citation>.</para>
</subsection1>
<subsection1 id="id340102229"><date>(01-01-2015)</date>
<title>Form 4835 (Sequence 37) - Farm Rental Income and Expenses</title>
<para>The following lines on <citation type="Form">Form 4835</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102698" summary="Form 4835 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 2a</entry>
<entry/>
</row>
<row>
<entry>Line 3a</entry>
<entry/>
</row>
<row>
<entry>Lines 4a and 4b</entry>
<entry/>
</row>
<row>
<entry>Line 5a</entry>
<entry/>
</row>
<row>
<entry>Line 6</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102230"><date>(10-30-2024)</date>
<title>Form 8839 (Sequence 38) - Qualified Adoption Expenses</title>
<para>The following lines on <citation type="Form">Form 8839</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102699" summary="Form 8839 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1, columns (a) through (g)</entry>
<entry>Line 23</entry>
</row>
<row>
<entry>Line 3 - edited for Child 1, Child 2, and Child 3</entry>
<entry>Line 31</entry>
</row>
<row>
<entry>Line 5 - edited for Child 1, Child 2, and Child 3</entry>
<entry/>
</row>
<row>
<entry>Line 11a - edited for Child 1, Child 2, and Child 3</entry>
<entry/>
</row>
<row>
<entry>Line 15</entry>
<entry/>
</row>
<row>
<entry>Line 23</entry>
<entry/>
</row>
<row>
<entry>Line 29 - Edited for Child 1, Child 2, and Child 3</entry>
<entry/>
</row>
<row>
<entry>Line 30</entry>
<entry/>
</row>
<row>
<entry>Line 31</entry>
<entry/>
</row>
<row>
<entry>Documentation Indicator - edited below Line 1, column (g)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102299"><date>(01-01-2015)</date>
<title>Form 8853 (Sequence 39) - Archer MSAs and Long-Term Care Insurance Contracts</title>
<para>The following lines on <citation type="Form">Form 8853</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102700" summary="Form 8853 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>TIN</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Lines 1 - 4</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102231"><date>(01-01-2015)</date>
<title>Form 8814 (Sequence 40, 41, 42) - Parents’ Election to Report Child's Interest and Dividends</title>
<para>The following lines on <citation type="Form">Form 8814</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102701" summary="Form 8814 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Child's Name Control</entry>
<entry>Line 15</entry>
</row>
<row>
<entry>Child's TIN</entry>
<entry/>
</row>
<row>
<entry>Lines 1a and 1b</entry>
<entry/>
</row>
<row>
<entry>Line 2a</entry>
<entry/>
</row>
<row>
<entry>Line 3</entry>
<entry/>
</row>
<row>
<entry>Line 15</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102232"><date>(10-29-2025)</date>
<title>Schedule EIC (Sequence 43) - Earned Income Credit</title>
<para>The following lines on Schedule EIC are T-Lines and T-Compute Lines:<table frame="all" id="id340102702" summary="Schedule EIC T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1 - Child's Name Control (Child 1, 2, and 3)</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 2 - Child's SSN(Child 1, 2, and 3)</entry>
<entry/>
</row>
<row>
<entry>Line 3 - Year of Birth (Child 1, 2, and 3)</entry>
<entry/>
</row>
<row>
<entry>Line 4a - Under Age 24 checkbox (Child 1, 2, and 3)</entry>
<entry/>
</row>
<row>
<entry>Line 4b - Disabled checkbox (Child 1, 2, and 3)</entry>
<entry/>
</row>
<row>
<entry>Line 5 - Relationship Code (Child 1, 2, and 3)</entry>
<entry/>
</row>
<row>
<entry>Line 6 - Number of Months (Child 1, 2, and 3)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the taxpayer's address is outside the U.S., see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102233"><date>(10-30-2024)</date>
<title>Schedule H/Schedule H (sp)/Schedule H-PR (Sequence 44, 45) - Household Employment Taxes</title>
<para>The following lines on Schedule H are T-Lines and T-Compute Lines:<table frame="all" id="id340102703" summary="Schedule H T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Employer's Name Control</entry>
<entry>Line 8</entry>
</row>
<row>
<entry>Employer's TIN</entry>
<entry>Line 18</entry>
</row>
<row>
<entry>Employer's EIN</entry>
<entry>Line 19</entry>
</row>
<row>
<entry>Line 1</entry>
<entry>Line 24</entry>
</row>
<row>
<entry>Line 3</entry>
<entry/>
</row>
<row>
<entry>Lines 5 - 7</entry>
<entry/>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
<row>
<entry>FUTA Indicator Code - edited under <emphasis type="b">Yes/No</emphasis> boxes, Page 2, Part II</entry>
<entry/>
</row>
<row>
<entry>Lines 13 - 16</entry>
<entry/>
</row>
<row>
<entry>Line 17, column (a)</entry>
<entry/>
</row>
<row>
<entry>Line 18, column (h)</entry>
<entry/>
</row>
<row>
<entry>Lines 19 - 20</entry>
<entry/>
</row>
<row>
<entry>Lines 23 - 24</entry>
<entry/>
</row>
<row>
<entry>Additional States Indicator - edited in bottom - left margin</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>If a TY23 or later <emphasis type="b">loose</emphasis> Schedule H (sp) or a TY22 or prior <emphasis type="b">loose</emphasis> Schedule H-PR contains no money amount entries, give the Schedule H (sp) or Schedule H-PR to your work leader. The work leader will dispose of the loose Schedule H (sp) or Schedule H-PR in accordance with classified waste procedures.</para>
<para>When money amounts are reported on a loose Schedule H (sp) or Schedule H-PR, prepare a <emphasis type="q">dummy</emphasis> <citation type="Form">Form 1040-SS</citation> (sp). Follow these procedures when preparing a <emphasis type="q">dummy</emphasis> <citation type="Form">Form 1040-SS</citation>(sp):<alphalist>
<li>Complete the caption information using the information from the Schedule H (sp) or Schedule H-PR name line and Part IV address area.</li>
<li>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> or <emphasis type="b"><emphasis type="q">2</emphasis></emphasis> based on the Schedule H (sp) or Schedule H-PR name line.</li>
<li>Edit <citation type="Form">Form 1040-SS</citation> (sp), lines 4, 7, and 16 from Schedule H (sp) or Schedule H-PR, Part II, line 16 or 24 (FUTA tax). (If Part II was not completed, use the amount from Schedule H (sp) or Schedule H-PR, Part I, line 8a.)</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</li>
<li>Edit RPC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis>.</li>
<li>If Schedule H (sp) or Schedule H-PR is missing a valid signature or documentary evidence, <emphasis type="b">correspond</emphasis> with <citation type="Form">Form 13975</citation>, using the following fill-in:<br/><emphasis type="q">If you are not required to file a tax return, send us a completed Schedule H (sp) or Schedule H-PR, Part IV with your original signature. If someone other than the taxpayer is signing Schedule H (sp) or Schedule H-PR, include a power of attorney, court certificate, or <citation type="Form">Form 2848</citation>.</emphasis></li>
</alphalist></para>
<para>When a <emphasis type="b">loose</emphasis> Schedule H is received, process the Schedule H using instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102234"><date>(10-29-2025)</date>
<title>Schedule 8812 (Sequence 47) - Credits for Qualifying Children and Other Dependents</title>
<para>The following lines on Schedule 8812 are T-Lines and T-Compute Lines:<table frame="all" id="id340102704" summary="Form 8812 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 18a</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 18b</entry>
<entry/>
</row>
<row>
<entry>Line 21</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, has only Puerto Rico source income (e.g., Form(s) 499R-2/W-2PR), and appears to be filing only to claim the additional child tax credit, <emphasis type="b">correspond</emphasis> following the instructions at <seealso idref="id340104556">IRM 3.21.3.80.1.1 (2)</seealso>.</para>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, but is filing a <citation type="Form">Form 1040</citation> to report non-Puerto Rico source income along with claiming the additional child tax credit, continue processing the return.</para>
<para>Edit the total Social Security and Medicare tax withheld amounts from all Forms W-2 (boxes 4 and 6), Forms 499R-2/W-2PR (boxes 21 and 23), and attachments on Schedule 8812, line 21 when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>Line 16b, Schedule 8812 is $5,100 or more</li>
<li>Line 21, Schedule 8812, is blank, dash, or zero and there is an amount on line 28 <citation type="Form">Form 1040</citation></li>
</bulletlist><note>The notation <emphasis type="q">FICA</emphasis> on an attachment indicates Social Security tax withheld.</note></para>
<para><emphasis type="b">If unable to edit an amount to line 21 using the instructions above, <emphasis type="q">X</emphasis> <citation type="Form">Form 1040</citation>, line 28.</emphasis><note notetype="exception"><emphasis type="b">Do not</emphasis> <emphasis type="q">X</emphasis> <citation type="Form">Form 1040</citation>, line 28 if you can determine that all income is from self-employment or HSH, <emphasis type="b">or</emphasis> if there is an indication that the taxpayer has filed <citation type="Form">Form 4029</citation>.</note></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102235"><date>(01-01-2019)</date>
<title>Form 8606 (Sequence 48, 49) - Nondeductible IRAs</title>
<para>The following lines on <citation type="Form">Form 8606</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102705" summary="Form 8606 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Spousal Indicator - edited to the left of the form title</entry>
<entry>Line 15c</entry>
</row>
<row>
<entry>Line 7</entry>
<entry/>
</row>
<row>
<entry>Line 15c</entry>
<entry/>
</row>
<row>
<entry>Line 16</entry>
<entry/>
</row>
<row>
<entry>Line 17</entry>
<entry/>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
<row>
<entry>Line 22</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102300"><date>(01-01-2015)</date>
<title>Form 8863 (Sequence 50) - Education Credits (American Opportunity and Lifetime Learning Credits)</title>
<para>The following lines in <emphasis type="b">Part I - Refundable American Opportunity Credit</emphasis> on <citation type="Form">Form 8863</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340103322" summary="Part 1 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>Line 1</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following lines in <emphasis type="b">Part II - Nonrefundable Education Credits</emphasis> on <citation type="Form">Form 8863</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340103323" summary="Part 2 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 10</entry>
<entry>Line 10</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following lines in <emphasis type="b">Part III - Student and Educational Institution Information</emphasis> on <citation type="Form">Form 8863</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340103324" summary="Part 3 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 20</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 21</entry>
<entry/>
</row>
<row>
<entry>Line 22, Column A, Line 4</entry>
<entry/>
</row>
<row>
<entry>Line 22, Column B, Line 4</entry>
<entry/>
</row>
<row>
<entry>Line 23</entry>
<entry/>
</row>
<row>
<entry>Line 24</entry>
<entry/>
</row>
<row>
<entry>Line 25</entry>
<entry/>
</row>
<row>
<entry>Line 26</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102317"><date>(01-01-2015)</date>
<title>Form 4952 (Sequence 51) - Investment Interest Expense Deduction</title>
<para>The following lines on <citation type="Form">Form 4952</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102708" summary="Form 4952 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 4e</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 4g</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102393"><date>(01-01-2021)</date>
<title>Form 8889 (Sequence 52, 53) - Health Savings Accounts (HSAs)</title>
<para>Use Sequence Code <emphasis type="q">52</emphasis> for the primary taxpayer and <emphasis type="q">53</emphasis> for the secondary taxpayer, even if only one form is filed.</para>
<para>The following lines on <citation type="Form">Form 8889</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102709" summary="Form 8889 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 through 21</entry>
<entry>Line 16</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340101991"><date>(01-01-2015)</date>
<title>Form 8880 (Sequence 54) - Credit for Qualified Retirement Savings Contributions</title>
<para>The following lines on <citation type="Form">Form 8880</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102710" summary="Form 8880 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 6a and 6b</entry>
<entry>There are no T-Compute Lines</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340100426"><date>(01-01-2023)</date>
<title>Form 8995, Form 8995-A, and Form 8995-A Schedule C (Sequence 55/55A/55D) - Qualified Business Income Deduction</title>
<para> The following lines on <citation type="Form">Form 8995</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340100427" summary="Form 8995 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 2 and 3</entry>
<entry>Line 5</entry>
</row>
<row>
<entry>Lines 5 through 7</entry>
<entry>Line 9</entry>
</row>
<row>
<entry>Line 9</entry>
<entry>Line 16</entry>
</row>
<row>
<entry>Line 12</entry>
<entry>Line 17</entry>
</row>
<row>
<entry>Lines 16 and 17</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para> The following lines on <citation type="Form">Form 8995-A</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340100428" summary="Form 8995-A T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 27 through 29</entry>
<entry>Line 31</entry>
</row>
<row>
<entry>Line 31</entry>
<entry>Line 40</entry>
</row>
<row>
<entry>Line 34</entry>
<entry/>
</row>
<row>
<entry>Line 38</entry>
<entry/>
</row>
<row>
<entry>Line 40</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para> The following lines on <citation type="Form">Form 8995-A, Schedule C</citation> are T-Lines and T-Compute Lines:</para>
<table frame="all" id="id340104682" summary="Form 8995-A, Sch C T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 2</entry>
<entry>Line 6</entry>
</row>
<row>
<entry>Line 6</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104683"><date>(10-30-2024)</date>
<title>Form 8888 (Sequence 56) - Allocation of Refund (Including Savings Bond Purchases)</title>
<para>The following lines on <citation type="Form">Form 8888</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102712" summary="Form 8888 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1a - 1d</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Lines 2a - 2d</entry>
<entry/>
</row>
<row>
<entry>Lines 3a - 3d</entry>
<entry/>
</row>
<row>
<entry>Line 4</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104684"><date>(01-01-2023)</date>
<title>Form 8978 (Sequence 57) - Partner’s Additional Reporting Year Tax</title>
<para>The following lines on <citation type="Form">Form 8978</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340100430" summary="Form 8978 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Review Year Adj Code Checkbox (below entity)</entry>
<entry>Line 14</entry>
</row>
<row>
<entry>Line 14</entry>
<entry>Line 16</entry>
</row>
<row>
<entry>Line 16</entry>
<entry>Line 18</entry>
</row>
<row>
<entry>Line 18</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102304"><date>(01-01-2015)</date>
<title>Form 8919 (Sequence 61, 62) - Uncollected Social Security and Medicare Tax on Wages</title>
<para>The following lines on <citation type="Form">Form 8919</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102716" summary="Form 8919 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Taxpayer TIN</entry>
<entry>Line 6</entry>
</row>
<row>
<entry>Lines 1 through 3, columns (a) through (f)</entry>
<entry>Line 13</entry>
</row>
<row>
<entry>Line 6</entry>
<entry/>
</row>
<row>
<entry>Line 8</entry>
<entry/>
</row>
<row>
<entry>Line 13</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103113"><date>(01-01-2015)</date>
<title>Form 8958 (Sequence 63) - Allocation of Tax Amounts Between Certain Individuals in Community Property States</title>
<para>The following lines on <citation type="Form">Form 8958</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340103100" summary="Form 8958 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Spouse's or Partner's First Name</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Spouse's or Partner's Last Name</entry>
<entry/>
</row>
<row>
<entry>Spouse's or Partner's Social Security Number</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104794"><date>(11-12-2021)</date>
<title>Form 461 (Sequence 64) - Limitation on Business Losses</title>
<para>The following lines on <citation type="Form">Form 461</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340104744" summary="Form 461 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 8 through 12</entry>
<entry>Line 9</entry>
</row>
<row>
<entry>Line 16</entry>
<entry>Line 12</entry>
</row>
<row>
<entry/>
<entry>Line 16</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340102784"><date>(01-01-2018)</date>
<title>Form 8941 (Sequence 65, 66) - Credit for Small Employer Health Insurance Premiums</title>
<para>Only 2 forms can be processed:<bulletlist>
<li>One for the primary taxpayer (Sequence Code 65)</li>
<li>One for the secondary taxpayer (Sequence Code 66)</li>
</bulletlist></para>
<para>The following lines on <citation type="Form">Form 8941</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102758" summary="Form 8941 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Identifying Number (Top Right)</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>A - SHOP (Small Business Health Options Program) Checkbox</entry>
<entry/>
</row>
<row>
<entry>B - Employment Taxes Employer Identification Number</entry>
<entry/>
</row>
<row>
<entry>C - Two-Year Declaration Checkbox</entry>
<entry/>
</row>
<row>
<entry>Lines 1 through 5</entry>
<entry/>
</row>
<row>
<entry>Line 10</entry>
<entry/>
</row>
<row>
<entry>Lines 13 through 16</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104685"><date>(01-01-2021)</date>
<title>Form 6252 (Sequence 67) - Installment Sale Income</title>
<para>The following lines on <citation type="Form">Form 6252</citation> are the T-Lines and T-Compute Lines:<table frame="all" id="id340100434" summary="Form 6252 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Lines 2a and 2b</entry>
<entry>Line 19</entry>
</row>
<row>
<entry>Line 7</entry>
<entry/>
</row>
<row>
<entry>Line 19</entry>
<entry/>
</row>
<row>
<entry>Line 21</entry>
<entry/>
</row>
<row>
<entry>Line 23</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103018"><date>(01-01-2024)</date>
<title>Form 8936 (Sequence 69) - Clean Vehicle Credits</title>
<para>The following lines on <citation type="Form">Form 8936</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102898" summary="Form 8936 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 4</entry>
<entry>Line 4</entry>
</row>
<row>
<entry>Line 5</entry>
<entry/>
</row>
<row>
<entry>Line 7</entry>
<entry/>
</row>
<row>
<entry>Line 20</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For <emphasis type="b">TY23 and later</emphasis>, <emphasis type="b">correspond</emphasis> for a missing <citation type="Form">Form 8936</citation> Schedule A if both of these conditions are present:<bulletlist>
<li><citation type="Form">Form 8936</citation> is present with an amount on line 6 or line 19, and</li>
<li><citation type="Form">Form 3800</citation>, Part III, line 1y or line 1aa has an amount.</li>
</bulletlist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340105006"><date>(10-29-2025)</date>
<title>Form 8936 Schedule A (Sequence 69A) - Clean Vehicle Credit Amount</title>
<para>The following lines on <citation type="Form">Form 8936</citation> Schedule A are T-Lines and T-Compute Lines:<table frame="all" id="id340104911" summary="Form 8936 Schedule A T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 2</entry>
<entry>Line 17</entry>
</row>
<row>
<entry>Additional <citation type="Form">Form 8936</citation> Schedule A Indicator (margin to the right of line 2)</entry>
<entry>Line 26</entry>
</row>
<row>
<entry>Line 3</entry>
<entry/>
</row>
<row>
<entry>Lines 4a-4b</entry>
<entry/>
</row>
<row>
<entry>Lines 9 and 10</entry>
<entry/>
</row>
<row>
<entry>Line 17</entry>
<entry/>
</row>
<row>
<entry>Line 26</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For <emphasis type="b">TY23 and later</emphasis>:<bulletlist>
<li>Up to two <citation type="Form">Form 8936</citation> Schedule A can be transcribed.</li>
<li>Edit the first two <citation type="Form">Form 8936</citation> Schedule A, and delete any others.</li>
<li>When more than two <citation type="Form">Form 8936</citation> Schedule A are attached, edit the Additional <citation type="Form">Form 8936</citation> Schedule A Indicator <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> to the first schedule attached in the margin to the right of line 2.</li>
</bulletlist></para>
<para>For <emphasis type="b">TY22 and prior</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 8936</citation> Schedule A.</para>
<subsection2 id="id340105084"><date>(03-20-2025)</date>
<title>Line 2 - Vehicle Identification Number</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on Part II, line 9, Part IV line 17, and/or Part V, line 26 if the VIN is incomplete (other than 17 characters) or has other than alphanumeric characters</para>
</subsection2>
<subsection2 id="id340104912"><date>(10-29-2025)</date>
<title>Line 10 - Business/Investment Use Percentage</title>
<para>When an entry is reported on line 10, edit as a three-digit whole number. See chart below:<table frame="all" id="id340104913" summary="Form 8936 Schedule A T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Reported As</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Edit As</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>0.00001</entry>
<entry>000</entry>
</row>
<row>
<entry>0.001</entry>
<entry>000</entry>
</row>
<row>
<entry>0.01</entry>
<entry>001</entry>
</row>
<row>
<entry>0.99999</entry>
<entry>099</entry>
</row>
<row>
<entry>1.00000</entry>
<entry>100</entry>
</row>
<row>
<entry>.7</entry>
<entry>070</entry>
</row>
<row>
<entry>.12345</entry>
<entry>012</entry>
</row>
<row>
<entry>20%</entry>
<entry>020</entry>
</row>
<row>
<entry>75%</entry>
<entry>075</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
</subsection1>
<subsection1 id="id340103019"><date>(10-30-2024)</date>
<title>Form 8867 (Sequence 70) - Paid Preparer's Due Diligence Checklist</title>
<para>The following lines on <citation type="Form">Form 8867</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102900" summary="Form 8867 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>EIC Column checkbox</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>CTC Column checkbox</entry>
<entry/>
</row>
<row>
<entry>AOTC Column checkbox</entry>
<entry/>
</row>
<row>
<entry>HOH Column checkbox</entry>
<entry/>
</row>
<row>
<entry>Line 15</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103137"><date>(01-01-2017)</date>
<title>Form 8959 (Sequence 71) - Additional Medicare Tax</title>
<para>The following lines on <citation type="Form">Form 8959</citation> are T-Lines and T-Compute Lines.<table frame="all" id="id340103129" summary="Form 8959 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 through 3</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Lines 7 and 8</entry>
<entry/>
</row>
<row>
<entry>Lines 13 and 14</entry>
<entry/>
</row>
<row>
<entry>Lines 17 through 19</entry>
<entry/>
</row>
<row>
<entry>Lines 23 and 24</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103138"><date>(01-01-2015)</date>
<title>Form 8960 (Sequence 72) - Net Investment Income Tax - Individuals, Estates, and Trusts</title>
<para>The following lines on <citation type="Form">Form 8960</citation> are T-Lines and T-Compute Lines.<table frame="all" id="id340103130" summary="Form 8960 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Investment Income checkboxes</entry>
<entry>Line 8</entry>
</row>
<row>
<entry>Lines 1 through 3</entry>
<entry>Line 11</entry>
</row>
<row>
<entry>Lines 4a and 4b</entry>
<entry/>
</row>
<row>
<entry>Lines 5a through 5c</entry>
<entry/>
</row>
<row>
<entry>Lines 6 through 8</entry>
<entry/>
</row>
<row>
<entry>Lines 9a through 9c</entry>
<entry/>
</row>
<row>
<entry>Lines 10 and 11</entry>
<entry/>
</row>
<row>
<entry>Line 13</entry>
<entry/>
</row>
<row>
<entry>Lines 16 and 17</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103179"><date>(01-01-2021)</date>
<title>Form 8962 (Sequence 73, 74) - Premium Tax Credit (PTC)</title>
<para>Sequence code <emphasis type="q">73</emphasis> is used for page 1. Sequence code <emphasis type="q">74</emphasis> is used for page 2 only if T-line entries are present.</para>
<para>The following lines on <citation type="Form">Form 8962</citation>, <emphasis type="b">Page 1</emphasis> are T-Lines and T-Compute Lines:<table frame="all" id="id340103201" summary="Form 8962, Page 1 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="left">Married Filing Separately PTC exception checkbox</entry>
<entry align="left">There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 2b</entry>
<entry/>
</row>
<row>
<entry>Line 4 checkbox</entry>
<entry/>
</row>
<row>
<entry>Line 8b</entry>
<entry/>
</row>
<row>
<entry>Lines 11 through 23, columns (a), (b), and (f)</entry>
<entry/>
</row>
<row>
<entry>Lines 24 and 25</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following lines on <citation type="Form">Form 8962</citation>, <emphasis type="b">Page 2</emphasis> are T-Lines and T-Compute Lines:<table frame="all" id="id340103209" summary="Form 8962, Page 2 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 30 through 33, columns (a) through (g)</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Lines 35 and 36, columns (a) through (d)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340105007"><date>(10-29-2025)</date>
<title>Form 5695 (Sequence 75) - Residential Energy Credits</title>
<para>For <emphasis type="b">TY23 and later</emphasis>, the following lines on the <citation type="Form">Form 5695</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340104915" summary="Form 5695 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 - 4</entry>
<entry>Line 16</entry>
</row>
<row>
<entry>Checkbox Line 5a</entry>
<entry>Line 19f</entry>
</row>
<row>
<entry>Line 5b</entry>
<entry>Line 20c</entry>
</row>
<row>
<entry>Checkbox Line 7a</entry>
<entry>Line 22c</entry>
</row>
<row>
<entry>Checkbox Line 7c</entry>
<entry>Line 23c</entry>
</row>
<row>
<entry>Line 8</entry>
<entry>Line 24c</entry>
</row>
<row>
<entry>Left of Line 10</entry>
<entry/>
</row>
<row>
<entry>Line 12</entry>
<entry/>
</row>
<row>
<entry>Line 16</entry>
<entry/>
</row>
<row>
<entry>Checkbox Lines 17a - 17c</entry>
<entry/>
</row>
<row>
<entry>Line 18a</entry>
<entry/>
</row>
<row>
<entry>Lines 19a and- 19b</entry>
<entry/>
</row>
<row>
<entry>Line 19d(i) and 19d(ii)</entry>
<entry/>
</row>
<row>
<entry>Line 19f</entry>
<entry/>
</row>
<row>
<entry>Line 20a(i) - 20a(iv)</entry>
<entry/>
</row>
<row>
<entry>Line 20c</entry>
<entry/>
</row>
<row>
<entry>Checkbox Lines 21a - 21b</entry>
<entry/>
</row>
<row>
<entry>Line 22a</entry>
<entry/>
</row>
<row>
<entry>Line 22c</entry>
<entry/>
</row>
<row>
<entry>Line 23a(i) and 23a(ii)</entry>
<entry/>
</row>
<row>
<entry>Line 23c</entry>
<entry/>
</row>
<row>
<entry>Line 24a</entry>
<entry/>
</row>
<row>
<entry>Line 25a</entry>
<entry/>
</row>
<row>
<entry>Checkbox Line 26a</entry>
<entry/>
</row>
<row>
<entry>Lines 26b and 25c</entry>
<entry/>
</row>
<row>
<entry>Lines 25d(i) and 25d(ii)</entry>
<entry/>
</row>
<row>
<entry>Checkbox Line 26a</entry>
<entry/>
</row>
<row>
<entry>Line 26b</entry>
<entry/>
</row>
<row>
<entry>Lines 29a - 29f including QMID boxes</entry>
<entry/>
</row>
<row>
<entry>Checkbox Lines 32a and 32b</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For <emphasis type="b">TY22 and prior</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 5695</citation>.</para>
<subsection2 id="id340104916"><date>(10-30-2024)</date>
<title>Form 5695, Line 10 - Kilowatt Capacity</title>
<para>Using the taxpayer entry in the decimal field to the left of line 10, edit to the left of line 10 an 8 - digit whole number comprised of the last 6 digits to the left of the decimal point followed by the first 2 digits to the right of the decimal point. See chart below.<note>If there are less than 6 digits to the left of the decimal point or less than 2 digits to the right of the decimal point, add enough leading and/or trailing zeros to meet the 8 - digit requirement.</note><table frame="all" id="id340104917" summary="Form 5695, Line 10 Kilowatt Capacity Conversion" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Kilowatt Capacity Entered as Decimal</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Kilowatt Capacity Edited as a Whole Number</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>123</entry>
<entry>00012300</entry>
</row>
<row>
<entry>222.33</entry>
<entry>00022233</entry>
</row>
<row>
<entry>333.987654321987</entry>
<entry>00033398</entry>
</row>
<row>
<entry>.7</entry>
<entry>00000070</entry>
</row>
<row>
<entry>.987654321987</entry>
<entry>00000098</entry>
</row>
<row>
<entry>1234567890</entry>
<entry>56789000<br/>First 6 digits closest to the left of the decimal and first 2 digits to the right of the decimal</entry>
</row>
<row>
<entry>1234567890.987654321987</entry>
<entry>56789098<br/>First 6 digits closest to the left of the decimal and first 2 digits to the right of the decimal</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
</subsection1>
<subsection1 id="id340100435"><date>(04-24-2020)</date>
<title>Form 965-A (Sequence 76) - Individual Report of Net 965 Tax Liability</title>
<para>The following lines on <citation type="Form">Form 965-A</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340100436" summary="Form 965-A T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Part I, column a (first 5 lines)</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Part I Additional Data Indicator, edited in margin to the right of Part I, line 1, column e</entry>
<entry/>
</row>
<row>
<entry>Part I, column j (first 5 lines)</entry>
<entry/>
</row>
<row>
<entry>Part I, column k (first 5 lines)</entry>
<entry/>
</row>
<row>
<entry>Part IV, column f (first 5 lines)</entry>
<entry/>
</row>
<row>
<entry>Part IV Additional Data Indicator, edited in margin to the right of Part IV, line 1, column i</entry>
<entry/>
</row>
<row>
<entry>Total Line, Page 3</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104795"><date>(11-12-2021)</date>
<title>Form 9000 (Sequence 77) - Alternative Media Preference</title>
<para>The following lines on <citation type="Form">Form 9000</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340104746" summary="Form 9000 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Taxpayer Indicator, edited in right margin by SSN</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104686"><date>(11-12-2021)</date>
<title>Schedule LEP (Sequence 77A) - Request for Change in Language Preference</title>
<para>The following lines on Schedule LEP are T-Lines and T-Compute Lines:<table frame="all" id="id340104796" summary="Schedule LEP T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Taxpayer Indicator, edited in right margin by SSN</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340104797"><date>(11-12-2021)</date>
<title>Form 8997 (Sequence 78) - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments</title>
<para>The following lines on <citation type="Form">Form 8997</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340104749" summary="Form 8997 T-Lines and T-Compute Lines">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Part I, 1st line, columns (a), (b), (d), (e), and (f)</entry>
<entry>Part I, line 2, columns (e) and (f)</entry>
</row>
<row>
<entry>Part I Additional Info Indicator - Part I, margin to right of column (f)</entry>
<entry>Part II, line 2, columns (e) and (f)</entry>
</row>
<row>
<entry>Part I, line 2, columns (e) and (f)</entry>
<entry>Part III, line 2, columns (e) and (f)</entry>
</row>
<row>
<entry>Part II, 1st line, columns (a), (b), (d), (e), and (f)</entry>
<entry>Part IV, line 2, columns (e) and (f)</entry>
</row>
<row>
<entry>Part II Additional Info Indicator - Part II, margin to right of column (f)</entry>
<entry/>
</row>
<row>
<entry>Part II, line 2, columns (e) and (f)</entry>
<entry/>
</row>
<row>
<entry>Part III, 1st line, columns (a), (b), (d), (e), and (f)</entry>
<entry/>
</row>
<row>
<entry>Part III Additional Info Indicator - Part III, margin to right of column (f)</entry>
<entry/>
</row>
<row>
<entry>Part III, line 2, columns (e) and (f)</entry>
<entry/>
</row>
<row>
<entry>Part IV, 1st line, columns (a), (b), (d), (e), and (f)</entry>
<entry/>
</row>
<row>
<entry>Part IV Additional Info Indicator - Part IV, margin to right of column (f)</entry>
<entry/>
</row>
<row>
<entry>Part IV, line 2, columns (e) and (f)</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340105008"><date>(10-29-2025)</date>
<title>Form 4136 (Sequence 79) - Credit for Federal Tax Paid on Fuels</title>
<para>The following lines on <citation type="Form">Form 4136</citation> are T-Lines and T-Compute Lines:<table frame="all" id="id340102689" summary="Form 4136 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Lines 1 through 8, 11, 13 - 16 column (e)</entry>
<entry>There are no T-Compute lines.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For <emphasis type="b">TY22 and prior</emphasis>, renumber the Sequence Code to <emphasis type="b"><emphasis type="q">79</emphasis></emphasis> in the upper-right margin.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection1>
<subsection1 id="id340103325"><date>(01-01-2017)</date>
<title>American Samoa - Overview</title>
<para>American Samoa (AS) has its own separate and independent income tax system.</para>
<para>Bona fide residents of American Samoa are generally exempt from United States tax on their American Samoa source income.</para>
<para>United States Armed Forces: Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa.</para>
<subsection2 id="id340103285"><date>(10-30-2024)</date>
<title>American Samoa (AS) - Filing Requirements Overview</title>
<para>Returns may be filed with both American Samoa and the United States depending on the source of income and the taxpayer’s residency status. The income reported on each return depends on the taxpayer’s residency status in American Samoa.</para>
<para>If the taxpayer is <emphasis type="b">a bona fide resident of AS</emphasis> and a United States citizen, resident, or nonresident alien during the entire year, they may need to file two returns:<alphalist>
<li>An AS tax return.</li>
<li>A U.S. tax return reporting gross worldwide income (income from all sources and includes foreign and U.S. income) except income from sources within American Samoa (<citation type="IRC">IRC 931</citation>). <citation type="Form">Form 4563</citation> may be attached.</li>
</alphalist></para>
<para>A taxpayer does <emphasis type="b">not</emphasis> have a United States income tax filing obligation if both are true: <alphalist>
<li>The taxpayer is a bona fide resident of American Samoa.</li>
<li>The taxpayer only has income derived from sources in American Samoa.</li>
</alphalist><note notetype="exception">Income received for services performed as an employee of the United States government, including active-duty members of the U.S. Armed Forces whose State of Legal Residence is American Samoa or any of its agencies cannot be excluded from the United States tax return. If the United States government wages are reported on both the United States and AS tax returns, <citation type="Form">Form 1116</citation> can be attached to the United States tax return to claim a credit for the taxes paid to AS.</note></para>
<para>If the taxpayer is <emphasis type="b">not a bona fide resident of AS</emphasis> during the entire tax year and they are a United States citizen or resident alien, they may need to file two returns:<alphalist>
<li>An AS tax return.</li>
<li>A U.S. tax return to report income from worldwide sources. <citation type="Form">Form 1116</citation> can be used to claim a credit for income paid to American Samoa on American Samoa source income subject to double taxation for income taxes paid.<note notetype="exception">Nonresident aliens report only U.S. source and U.S. effectively connected income.</note></li>
</alphalist></para>
<para>If the taxpayer is <emphasis type="b">not a bona fide resident of AS</emphasis> during the entire tax year and they are a nonresident alien, they may need to file two returns:<alphalist>
<li>An AS tax return.</li>
<li>A U.S. tax return reporting income from U.S. sources.</li>
</alphalist></para>
<subsection3 id="id340103287"><date>(01-01-2021)</date>
<title>Processing Form 1040 With Income or Address From American Samoa</title>
<para>If the only source of income is from a Form W-2AS <emphasis type="b">AND</emphasis> there is an indication that the taxpayer is a bona fide resident:<alphalist>
<li><emphasis type="b">Correspond</emphasis> by preparing <citation type="Form">Form 3696-A</citation> to initiate Letter 86C, which informs the taxpayer that their return has been transshipped to the Tax Division Government of American Samoa for processing.<note notetype="exception">Do not prepare <citation type="Form">Form 3696-A</citation> for photocopied returns with a U.S. Territory received date.</note></li>
<li>Attach <citation type="Form">Form 3696-A</citation> and <citation type="Form">Form 4227</citation> to the tax return and route it to Rejects. Rejects will issue Letter 86C and transship the tax return to:<br/> American Samoa Tax Office<br/> Executive Office Building<br/> First Floor<br/> Pago Pago, AS 96799</li>
</alphalist><note>For numbered returns, edit Action Code <emphasis type="b"><emphasis type="q">640</emphasis></emphasis>, attach <citation type="Form">Form 4227</citation>, and notate <emphasis type="q">transship to American Samoa for processing</emphasis></note>.</para>
<para>If there is no indication that the taxpayer is a bona fide resident of American Samoa, continue processing the return.</para>
<para>Taxpayers who reside outside the 50 U.S. states and the District of Columbia generally are not entitled to claim <emphasis type="b">EIC</emphasis>.<alphalist>
<li>If the taxpayer is <emphasis type="b">not claiming EIC</emphasis>, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
<li>If the taxpayer is <emphasis type="b">claiming EIC</emphasis>, see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.<note notetype="caution">If the taxpayer is not a bona fide resident of any U.S. territory and is U.S. military personnel, the taxpayer is considered a resident of the U.S. for the entire year and may be able to claim EIC.</note></li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed for Additional Child Tax Credit (ACTC) on line 28, unless you can determine the taxpayer is U.S. military personnel. See <seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>.</para>
<para>If the taxpayer is claiming withholding from American Samoa, see <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso>.</para>
<para>The taxpayer may claim excess Social Security and RRTA taxes withheld. Verify the withholding.<note notetype="note">Consider all Forms W-2 submitted when verifying the withholding.</note></para>
<para>For additional information on bona fide residence rules, military personnel, and military spouses, see <seealso idref="id340102098">IRM 3.21.3.3.6</seealso>.</para>
</subsection3>
<subsection3 id="id340103288"><date>(10-30-2024)</date>
<title>Form 1040 With Form 4563 - Exclusion of Income For Bona Fide Residents of American Samoa Under <citation type="IRC">IRC 931</citation></title>
<para><emphasis type="b"><citation type="Form">Form 4563</citation> is not transcribed. Do not perfect <citation type="Form">Form 4563</citation>. For TY18 and prior, <emphasis type="q">X</emphasis> <citation type="Form">Form 4563</citation> when it is attached.</emphasis></para>
<para><citation type="Form">Form 4563</citation> is used to figure the amount of income from sources within American Samoa that may be excluded in accordance with <citation type="IRC">IRC 931</citation> from gross income on <citation type="Form">Form 1040</citation>.</para>
<para>This exclusion may be claimed if a taxpayer is a bona fide resident of American Samoa. Eligible taxpayers will file <citation type="Form">Form 1040</citation> and:<bulletlist>
<li>Attach <citation type="Form">Form 4563</citation>, and</li>
<li>Report worldwide income (income from all sources and includes foreign and U.S. income).</li>
</bulletlist></para>
<para>Income that can be excluded in accordance with <citation type="IRC">IRC 931</citation>:<bulletlist>
<li>Income received from sources in American Samoa, and</li>
<li>Income effectively connected with the conduct of a trade or business in American Samoa.</li>
</bulletlist></para>
<para>If wages and salaries paid by the U.S. government or any of its agencies was excluded under IRC 931:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the exclusion, and</li>
<li>Include the income on the appropriate income line.</li>
</alphalist><note notetype="exception">Active-duty members of the U.S. Armed Forces whose Legal State of Residence is American Samoa are subject to the tax rules for U.S. government employee wages.</note></para>
<para>If the taxpayer claims the exclusion in accordance with IRC 931, the following are examples of deductions and credits that will be limited on <citation type="Form">Form 1040</citation>:<bulletlist>
<li>The standard deduction</li>
<li>Certain itemized deductions such as medical and dental expenses, gifts to charity, and real estate taxes and mortgage interest on personal residence</li>
</bulletlist></para>
<para>If taxpayer reports only U.S. income and attaches a copy of the territory's return indicating that territory income was reported to the territory government, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 4563</citation> to exclude the income under IRC 931 or <citation type="Form">Form 1116</citation> to claim a foreign tax credit on the U.S. return.</para>
<para>If a taxpayer claiming an exclusion on <citation type="Form">Form 4563</citation> has also claimed EIC, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule EIC,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>, line 27a, and</li>
<li>Edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340103289"><date>(01-01-2021)</date>
<title>Processing Procedures When Form 4563 is Attached or <citation type="IRC">IRC 931</citation> Exclusion is Claimed</title>
<para>If the taxpayer is claiming the exclusion under <citation type="IRC">IRC 931</citation>, <citation type="Form">Form 4563</citation> must be attached:<table frame="all" id="id340103290" orient="port" pgbrk="nobreak" summary="Form 4563" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="32*"/>
<colspec colname="col2" colwidth="32*"/>
<colspec colname="col3" colwidth="36*"/>
<thead valign="bottom">
<row>
<entry colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry colname="col2" valign="top"><emphasis type="b">And</emphasis></entry>
<entry colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1"><citation type="Form">Form 4563</citation> <emphasis type="b">is</emphasis> attached</entry>
<entry colname="col2">The income and/or exclusion <emphasis type="b">is not reported</emphasis> anywhere on <citation type="Form">Form 1040</citation></entry>
<entry colname="col3">Edit a <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> on <citation type="Form">Form 3471-E</citation>, line 8.</entry>
</row>
<row>
<entry colname="col1"><citation type="Form">Form 4563</citation> <emphasis type="b">is</emphasis> attached,</entry>
<entry colname="col2">Income and/or exclusion <emphasis type="b">is reported</emphasis> and/or excluded</entry>
<entry colname="col3"><steplist>
<li>Edit a <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> on <citation type="Form">Form 3471-E</citation>, line 8 (see <seealso idref="id340100420">Figure 3.21.3-22</seealso>),</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the IRC 931 entries on <citation type="Form">Form 1040</citation> and/or Schedule 1, and</li>
<li>If the deleted entries were the only entries, edit RPC <emphasis type="b"><emphasis type="q">L</emphasis></emphasis> and CCC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
</steplist></entry>
</row>
<row>
<entry colname="col1"><citation type="Form">Form 4563</citation> <emphasis type="b">is not</emphasis> attached,</entry>
<entry colname="col2">The taxpayer claims the exclusion under <citation type="IRC">IRC 931</citation></entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 4563</citation>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<figure id="id340100420">
<graphic id="id340102946"><file filename="34010022"/><descriptor>
<desc-para>This figure contains five graphics. The first graphic represents Form 1040 (page 1) with the entity section completed showing a joint filing:<desc-bulletlist>
<desc-li>The primary taxpayer’s name is Lee Laloafu.</desc-li>
<desc-li>The primary TIN is 000-00-4836.</desc-li>
<desc-li>The secondary taxpayer’s name is Pattie Laloafu.</desc-li>
<desc-li>The TIN is 000-00-3846.</desc-li>
<desc-li>The street address is P.O. Box 8665.</desc-li>
<desc-li>The city field says Pago Pago, American Samoa. American Samoa is circled in red.</desc-li>
<desc-li>In the state field, the letters <desc-quote>AS</desc-quote> is edited in red as the valid abbreviation of American Samoa.</desc-li>
<desc-li>The ZIP code is 96799.</desc-li>
<desc-li>In the blank space to the right of <desc-quote>Head of household (HOH)</desc-quote> in the Filing Status area, CCC <desc-quote>B</desc-quote> is edited in red.</desc-li>
<desc-li>A red <desc-quote>X</desc-quote> is edited to the left of the Form 1040, lines 1a and 1z amounts of <desc-quote>41715.</desc-quote></desc-li>
<desc-li>A red <desc-quote>X</desc-quote> is edited to the left of the Form 1040, line 8 amount of <desc-quote>&lt;41715&gt;.</desc-quote></desc-li>
<desc-li>The amounts on lines 1a, 1z, and 8 were <desc-quote>X</desc-quote>-ed because the taxpayer’s income was exempt due to the exclusion from the filing of Form 4563.</desc-li>
<desc-li>To the lower-left margin, edited in red, are the block letters <desc-quote>B</desc-quote> and <desc-quote>L,</desc-quote> placed horizontally. The <desc-quote>B</desc-quote> is an RPC (Return Processing Code) which indicates that the taxpayers are not eligible for EIC (Earned Income Credit) because they reside in a U.S. territory. The <desc-quote>L</desc-quote> is for a blank return as all of the line entries were X’d.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents page 2 of Form 1040, which is blank.</desc-para>
<desc-para>The third graphic shows Schedule 1, Form 1040, lines 8z, 9 (total other income), and 10 each with a negative entry of 41715 (in brackets) with a red <desc-quote>X</desc-quote> over the entire Schedule 1, Form 1040 since there are no T-lines left. <desc-quote>Exempt 931</desc-quote> was entered by the taxpayer to the left of line 8z.</desc-para>
<desc-para>The fourth graphic shows Form 4563. The taxpayer’s name is Lee Laloafu. The TIN is 000-00-4836. Line 7 and line 15 both show the amount of 41715 (the same amount that the taxpayer is excluding).</desc-para>
<desc-para>The fifth graphic is Form 3471-E.<desc-bulletlist>
<desc-li>Sequence number 02 is lined through and edited to <desc-quote>88</desc-quote> in red. </desc-li>
<desc-li>A red <desc-quote>1</desc-quote> edited on line 8 (Form 4563 Indicator), since Form 4563 is attached to Form 1040.</desc-li>
</desc-bulletlist>.</desc-para>
</descriptor></graphic>
<caption>Editing Form 3471-E When Form 4563 is Attached</caption></figure>
</subsection3>
</subsection2>
</subsection1>
<subsection1 id="id340103326"><date>(01-01-2021)</date>
<title>Guam - Overview</title>
<para>The Guam system of income taxation is based on the income tax laws of the United States. Guam has its own tax system based on the same tax laws and tax rates that apply to the United States.</para>
<para>Individuals with income from Guam will only file one return, either with Guam or the IRS, unless the taxpayer is a nonresident alien and not a bona fide resident of Guam. See <seealso idref="id340103294">IRM 3.21.3.77.1</seealso> for filing requirements.</para>
<para>Members of the U.S. Armed Forces who:<alphalist>
<li>Qualify as a bona fide resident of Guam in a prior tax year, and are absent from Guam solely in compliance with military orders, must file with Guam.</li>
<li>Did not qualify as a bona fide resident of Guam in a prior tax year, and are present in Guam solely in compliance with military orders, must file with the IRS.</li>
</alphalist></para>
<subsection2 id="id340103294"><date>(01-01-2021)</date>
<title>Guam - Filing Requirements Overview</title>
<para>If the taxpayer is a United States citizen, resident alien, or nonresident alien <emphasis type="b">and is</emphasis> a bona fide resident of Guam during the entire tax year, they must file their income tax return with Guam.</para>
<para>If the taxpayer is a United States citizen, or resident alien <emphasis type="b">and is not</emphasis> a bona fide resident of Guam during the entire tax year, they must file their income tax return with the IRS. The tax return will include:<alphalist>
<li><citation type="Form">Form 1040</citation>, reporting income from worldwide sources</li>
<li>All income tax withheld by either the United States or Guam</li>
<li>Any credit for overpayment of income tax to either the United States or Guam</li>
<li>Any payments of estimated tax to either the United States or Guam</li>
<li>Payment of any balance of tax due</li>
<li><citation type="Form">Form 5074</citation>, if the adjusted gross income is $50,000 or more for the tax year and gross income of $5,000 or more is from sources within Guam<note notetype="exception">Military employees do not require a <citation type="Form">Form 5074</citation>.</note></li>
</alphalist></para>
<para>If the taxpayer is a nonresident alien of the United States <emphasis type="b">and is not</emphasis> a bona fide resident of Guam during the entire tax year, they must:<alphalist>
<li>File a Guam income tax return reporting only their Guam source income<note>In this situation, Guam source income is any income received for services performed in Guam, even if they were paid by the U.S. government.</note></li>
<li>File a <citation type="Form">Form 1040-NR</citation>, reporting U.S. source income</li>
</alphalist></para>
<subsection3 id="id340103295"><date>(10-29-2025)</date>
<title>Processing Form 1040 with Address or Income from Guam</title>
<para id="id340104552">If there is an indication that the taxpayer is a bona fide resident of Guam:<alphalist>
<li><emphasis type="b">Correspond</emphasis> using <citation type="Form">Form 3696-A</citation> to initiate Letter 86C, which informs the taxpayer that their return has been transshipped to the Department of Revenue and Taxation, Government of Guam for processing.<note notetype="exception">Do not prepare <citation type="Form">Form 3696-A</citation> for photocopied returns with a U.S. Territory received date.</note></li>
<li>Attach <citation type="Form">Form 3696-A</citation> and <citation type="Form">Form 4227</citation> to the tax return, and route it to Rejects. Rejects will issue Letter 86C and transship the tax return to:<br/> Department of Revenue and Taxation<br/> Taxpayer Services Division<br/> P.O. Box 23607<br/> Barrigada, GU 96921</li>
</alphalist><note>For a numbered return, edit Action Code <emphasis type="b"><emphasis type="q">640,</emphasis></emphasis> attach <citation type="Form">Form 4227</citation>, and notate <emphasis type="q">transship return to the Department of Revenue and Taxation, Government of Guam.</emphasis></note></para>
<para>If there is no indication that the taxpayer is a bona fide resident of Guam <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, continue processing the return.</para>
<para>Taxpayers who reside outside the 50 U.S. states and the District of Columbia generally are not entitled to claim <emphasis type="b">EIC</emphasis>.<alphalist>
<li>If the taxpayer is <emphasis type="b">not claiming EIC</emphasis>, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
<li>If the taxpayer is claiming EIC, see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.<note notetype="caution">If the taxpayer is not a bona fide resident of any U.S. territory and is U.S. military personnel, the taxpayer is considered a resident of the U.S. for the entire year and may be able to claim the EIC.</note></li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed for Additional Child Tax Credit (ACTC) on line 28, unless you can determine the taxpayer is a U.S. military personnel. See <seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>.</para>
<para>If the taxpayer files <citation type="Form">Form 1040</citation> Guam Individual Income Tax Return, send the return to the Department of Revenue and Taxation. See instructions in <seealso idref="id340104552">IRM 3.21.3.77.1.1 (1)</seealso>.</para>
<para>If the taxpayer is claiming withholding from Guam, allow the withholding.</para>
<para>The taxpayer may claim excess Social Security and RRTA taxes withheld. Verify the withholding.<note>Consider all Forms W-2 submitted when verifying the withholding.</note></para>
<para>For additional information on bona fide residence rules, military personnel, and military spouses, see <seealso idref="id340102098">IRM 3.21.3.3.6</seealso>.</para>
</subsection3>
<subsection3 id="id340103296"><date>(01-01-2021)</date>
<title>Processing Form 1040 with Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)</title>
<para><citation type="Form">Form 5074</citation> provides information to the U.S. so that the IRS can figure the individual income tax that is due to Guam or the CNMI.</para>
<para><citation type="Form">Form 5074</citation> is required when both are true:<bulletlist>
<li>A U.S. citizen or resident alien reports adjusted gross income of $50,000 or more, and</li>
<li>$5,000 or more of the gross income is derived from Guam or CNMI sources</li>
</bulletlist></para>
<para>If <citation type="Form">Form 5074</citation> is required but not attached, route to the workleader.</para>
<para>The workleader will:<alphalist>
<li>Make one (1) copy of the entire return, including Forms W-2,</li>
<li>Route the copy to Exam, and</li>
<li>Return the original to the tax examiner to be processed.</li>
</alphalist></para>
<para>When <citation type="Form">Form 5074</citation> is attached to <citation type="Form">Form 1040</citation>, edit Audit Code <emphasis type="b"><emphasis type="q">L</emphasis></emphasis>.</para>
</subsection3>
</subsection2>
</subsection1>
<subsection1 id="id340102250"><date>(01-01-2024)</date>
<title>Commonwealth of the Northern Mariana Islands - Overview</title>
<para>The Commonwealth of the Northern Mariana Islands (CNMI) system of income taxation is based on the income tax laws of the United States. The CNMI has its own tax system based on the same tax laws and tax rates that apply to the United States.</para>
<para>Individuals with income from the CNMI will file only one return, either with the CNMI or IRS, unless the taxpayer is a nonresident alien and not a bona fide resident of CNMI. The taxpayer’s residency status under <citation type="IRC">IRC 937</citation>(a) with respect to the CNMI determines which return they must file.<alphalist>
<li>Bona fide residents with worldwide income (income from all sources and includes foreign and U.S. income) - If properly filed with CNMI, a taxpayer will not file a return with the U.S.</li>
<li>Not bona fide residents with worldwide income - Taxpayer should claim withholding from the U.S. or CNMI on the corresponding U.S. or CNMI tax return.</li>
<li>Taxpayers that reside in the CNMI cannot claim the Earned Income Credit, except in limited circumstances.</li>
</alphalist></para>
<para>Members of the U.S. Armed Forces who:<alphalist>
<li>Qualify as a bona fide resident of the CNMI in a prior tax year, and are absent from the CNMI solely in compliance with military orders must file with CNMI.</li>
<li>Did not qualify as a bona fide resident of the CNMI in a prior tax year, and are present in the CNMI solely in compliance with military orders will not qualify as a bona fide resident in the current tax year and must file with the IRS.</li>
</alphalist></para>
<para>For additional information on bona fide residence rules, military personnel, and military spouses, see <seealso idref="id340102098">IRM 3.21.3.3.6</seealso>.</para>
<subsection2 id="id340103327"><date>(01-01-2021)</date>
<title>CNMI - Filing Requirements Overview</title>
<para>If the taxpayer is a United States citizen, resident alien, or nonresident alien <emphasis type="b">and is</emphasis> a bona fide resident of the CNMI during the entire tax year, they must file their income tax return with the CNMI.</para>
<para>If the taxpayer is a United States citizen or resident alien, <emphasis type="b">and is not</emphasis> a bona fide resident of CNMI during the entire tax year, they must file their income tax return with the IRS. The tax return will include:<alphalist>
<li><citation type="Form">Form 1040</citation>, reporting income from worldwide sources</li>
<li>All income tax withheld by either the United States or CNMI</li>
<li>Any credit for overpayment of income tax to either the United States or CNMI</li>
<li>Any payments of estimated tax to either the United States or CNMI</li>
<li>Payment of any balance of tax due</li>
<li><citation type="Form">Form 5074</citation>, if the adjusted gross income is $50,000 or more for the tax year and gross income of $5,000 or more is from sources within CNMI<note notetype="exception">Military employees do not require a <citation type="Form">Form 5074</citation>.</note></li>
</alphalist></para>
<para>If the taxpayer is a nonresident alien of the United States <emphasis type="b">and is not</emphasis> a bona fide resident of CNMI during the entire tax year, they must:<alphalist>
<li>File a CNMI income tax return reporting only their CNMI source income, and<note>In this situation, CNMI source income is any income received for services performed in CNMI, even if they were paid by the U.S. government.</note></li>
<li>File a <citation type="Form">Form 1040-NR</citation> reporting U.S. source income.</li>
</alphalist></para>
<subsection3 id="id340103297"><date>(10-29-2025)</date>
<title>Processing Form 1040 with Address or Income from Commonwealth of the Northern Mariana Islands (CNMI)</title>
<para>If the only source of income is from a Form W-2CM <emphasis type="b">AND</emphasis> there is an indication that the taxpayer is a bona fide resident of CNMI:<alphalist>
<li><emphasis type="b">Correspond</emphasis> using <citation type="Form">Form 3696-A</citation> to initiate <citation type="Letter">Letter 86C</citation>, which informs the taxpayer that their return has been transshipped to the Division of Revenue and Taxation of CNMI for processing.<note notetype="exception">Do not prepare <citation type="Form">Form 3696-A</citation> for photocopied returns with a U.S. Territory received date.</note></li>
<li>Attach <citation type="Form">Form 3696-A</citation> and <citation type="Form">Form 4227</citation> to the tax return and route it to Rejects. Rejects will issue Letter 86C and transship the tax return to:<br/> Commonwealth of the Northern Mariana Islands<br/> Division of Revenue and Taxation<br/> P.O. Box 5234, CHRB<br/> Saipan, MP 96950</li>
</alphalist><note>For a numbered return, edit Action Code <emphasis type="q"><emphasis type="b">640,</emphasis></emphasis> attach <citation type="Form">Form 4227</citation>, and notate <emphasis type="q">transship return to the Division of Revenue and Taxation of CNMI.</emphasis></note></para>
<para>If there is no indication that the taxpayer is a bona fide resident of CNMI, continue processing the return.</para>
<para>Taxpayers who reside outside the 50 U.S. states and the District of Columbia generally are not entitled to claim <emphasis type="b">EIC</emphasis>.<alphalist>
<li>If the taxpayer is <emphasis type="b">not claiming EIC</emphasis>, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
<li>If the taxpayer is <emphasis type="b">claiming EIC</emphasis>, see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.<note notetype="caution">If the taxpayer is not a bona fide resident of any U.S. territory and is a U.S. military personnel, the taxpayer is considered a resident of the U.S. for the entire year and may be able to claim the EIC.</note></li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed for Additional Child Tax Credit (ACTC) on line 28, unless you can determine the taxpayer is a U.S. military personnel. See <seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>.</para>
<para>If the taxpayer is claiming withholding from CNMI, allow the withholding.</para>
<para>The taxpayer may claim excess Social Security and RRTA taxes withheld. Verify the withholding.<note>Consider all Forms W-2 submitted when verifying the withholding.</note></para>
</subsection3>
<subsection3 id="id340103298"><date>(01-01-2021)</date>
<title>Processing Form 1040 with Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)</title>
<para><citation type="Form">Form 5074</citation> provides information to the U.S. so that the IRS can figure the individual income tax that is due to Guam or the CNMI.</para>
<para><citation type="Form">Form 5074</citation> is required when both are true:<bulletlist>
<li>A U.S. citizen or resident alien reports adjusted gross income of $50,000 or more.</li>
<li>$5,000 or more of the gross income is derived from Guam or CNMI sources.</li>
</bulletlist></para>
<para>If <citation type="Form">Form 5074</citation> is required but not attached, route to the workleader.</para>
<para>The workleader will:<alphalist>
<li>Make one (1) copy of the entire return, including Forms W-2,</li>
<li>Route the copy to Exam, and</li>
<li>Return the original to the tax examiner to be processed.</li>
</alphalist></para>
<para>When <citation type="Form">Form 5074</citation> is attached to <citation type="Form">Form 1040</citation>, edit Audit Code <emphasis type="b"><emphasis type="q">L.</emphasis></emphasis></para>
</subsection3>
</subsection2>
</subsection1>
<subsection1 id="id340103328"><date>(01-01-2021)</date>
<title>United States Virgin Islands (USVI) - Overview</title>
<para>The USVI system of income taxation is based on the income tax laws of the United States.</para>
<para>In general, <emphasis type="b">a bona fide resident</emphasis> of the USVI files an income tax return with the USVI and not with the IRS.</para>
<para>A United States citizen or resident alien who is <emphasis type="b">not a bona fide resident</emphasis> of the USVI, but has USVI source income, will file an income tax return with the IRS and an identical copy of the U.S. return with the USVI.</para>
<subsection2 id="id340103302"><date>(01-01-2024)</date>
<title>United States Virgin Islands - Filing Requirements Overview</title>
<para>In general, bona fide residents of the USVI pay taxes only to the USVI. U.S. citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of tax to each jurisdiction.<alphalist>
<li>Bona fide residents include worldwide income (income from all sources and includes foreign and U.S. income) on the USVI return and generally do not file a return with the United States unless using <citation type="Form">Form 1040-SS</citation> to report effectively connected net business income of $400 or more from a trade or business in USVI.</li>
<li>Not bona fide residents with worldwide income file identical returns with the United States and the USVI, and the U.S. <citation type="Form">Form 8689</citation> must be attached to both returns.</li>
</alphalist></para>
<para>For taxable years ending on or after December 31, 2006, all United States citizens, resident aliens, and nonresident aliens who are bona fide residents of the USVI must file with the USVI and report worldwide income.</para>
<para>For taxable years ending before December 31, 2006, if the taxpayer is a United States citizen, resident alien, or nonresident alien and a <emphasis type="b">bona fide resident</emphasis> of the USVI during the entire tax year, and their gross income is <emphasis type="b">$75,000 or more,</emphasis> the taxpayer must file with:<alphalist>
<li>The USVI and report worldwide income <emphasis type="b">and</emphasis></li>
<li>The IRS, in order to start the U.S. statute of limitations on assessment, as described in Notice 2007-19.<note>The tax return filed with the IRS will include taxpayer's name, address, Taxpayer Identification Number (TIN), and signature.</note></li>
</alphalist></para>
<para>If the taxpayer is a United States citizen or resident alien and <emphasis type="b">not a bona fide resident</emphasis> of the USVI during the entire tax year, the taxpayer must file identical tax returns with the IRS and the USVI if the taxpayer has:<alphalist>
<li>Income from sources in the USVI or</li>
<li>Income effectively connected with the conduct of a trade or business in the USVI.</li>
</alphalist><note>The taxpayer will complete and attach <citation type="Form">Form 8689</citation> to both returns to determine how much tax to pay to the U.S. and to the U.S. Virgin Islands.</note></para>
<para>If the taxpayer is a nonresident alien of the United States and <emphasis type="b">not a bona fide resident</emphasis> of the USVI during the entire tax year, they must file:<alphalist>
<li>A return with the USVI, reporting income from sources in the USVI and</li>
<li>A <citation type="Form">Form 1040-NR</citation> reporting U.S. source income.</li>
</alphalist></para>
<para>For a VI Cover Over return found in a batch of regular returns:<alphalist>
<li>If a return has a <emphasis type="q">U.S. Claim</emphasis> stamp in the top margin of the return, take it to the work leader.</li>
<li>Work leader will contact P&amp;A for instructions.</li>
</alphalist></para>
<subsection3 id="id340103303"><date>(01-14-2025)</date>
<title>Processing Form 1040 with Address or Income from United States Virgin Islands</title>
<para>If there is an indication that the taxpayer is a bona fide resident of USVI <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and the only source of income is from a Form W-2VI:<alphalist>
<li><emphasis type="b">Correspond</emphasis> using <citation type="Form">Form 3696-A</citation> to initiate <citation type="Letter">Letter 86C</citation>, which informs the taxpayer that their return has been transshipped to the Virgin Islands Bureau of Internal Revenue for processing.<note notetype="exception">Do not prepare <citation type="Form">Form 3696-A</citation> for photocopied returns with a U.S. Territory received date.</note></li>
<li>Attach <citation type="Form">Form 3696-A</citation> and <citation type="Form">Form 4227</citation> to the tax return and route it to Rejects. Rejects will issue Letter 86C and transship the tax return to:<br/> Virgin Islands Bureau of Internal Revenue<br/> 6115 Estate Smith Bay<br/> Suite 225<br/> St. Thomas, VI 00802</li>
</alphalist><note>For a numbered return, edit Action Code <emphasis type="b"><emphasis type="q">640</emphasis></emphasis>, attach <citation type="Form">Form 4227</citation>, and notate <emphasis type="q">transship to the Virgin Islands for processing.</emphasis></note></para>
<para>If there is no indication that a taxpayer is a bona fide resident of the USVI, continue processing the return.</para>
<para>Taxpayers who reside outside the 50 U.S. states and the District of Columbia are not entitled to claim <emphasis type="b">EIC</emphasis>.<alphalist>
<li>If the taxpayer is <emphasis type="b">not claiming EIC</emphasis>, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
<li>If the taxpayer is <emphasis type="b">claiming EIC</emphasis>, see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.<note notetype="caution">If the taxpayer is not a bona fide resident of any U.S. territory and is U.S. military personnel, the taxpayer is considered a resident of the U.S. for the entire year and may be able to claim the EIC.</note></li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed for Additional Child Tax Credit (ACTC) on line 28, unless you can determine the taxpayer is a U.S. military personnel. See <seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>.</para>
<para>If the taxpayer is claiming withholding from Virgin Islands, see <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso>.</para>
<para>The taxpayer may claim excess Social Security and RRTA taxes withheld. Verify the withholding.<note>Consider all Forms W-2 submitted when verifying the withholding.</note></para>
</subsection3>
<subsection3 id="id340103304"><date>(02-10-2025)</date>
<title>Form 8689 - Allocation of Individual Income Tax to the Virgin Islands</title>
<para><citation type="Form">Form 8689</citation> is used to figure the amount of U.S. tax allocable to the USVI.<note notetype="caution">If <emphasis type="b"><citation type="Form">Form 8689</citation></emphasis> is attached or there is an indication on Schedule 3, line 13z or on the dotted portion of line 33, <citation type="Form">Form 1040</citation> that the taxpayer is either reporting taxes paid to the USVI or filing in compliance with <emphasis type="b">Notice 2007-19</emphasis> (zero return, taxpayer's name, address, TIN, and signature), <emphasis type="b">do not send these returns to the USVI</emphasis>. See <seealso idref="id340103309">IRM 3.21.3.79.2</seealso>.</note></para>
<para>Taxes paid to the USVI may be claimed as a credit on Schedule 3, line 13z or on the dotted portion of <citation type="Form">Form 1040</citation>, line 33 by completing and attaching <citation type="Form">Form 8689</citation>.<alphalist>
<li>If the amount edited to the dotted portion of <citation type="Form">Form 1040</citation>, line 33 or included in the total on Schedule 3, line 14 is greater than the tax on <citation type="Form">Form 1040</citation>, line 24, adjust the credit to equal the tax amount on <citation type="Form">Form 1040</citation>, line 24.</li>
<li>Ensure the credit amount claimed or edited on the dotted portion of Form 1040, line 33 or included in the total of Schedule 3, line 14 has been included in the total of <citation type="Form">Form 1040</citation>, line 33 or Schedule 3, line 14, respectively.</li>
</alphalist></para>
<para>If <citation type="Form">Form 8689</citation> is not attached and the taxpayer notated <citation type="Form">Form 8689</citation> on Schedule 3, line 13z or on the dotted portion of <citation type="Form">Form 1040</citation>, line 33 and/or is claiming a credit on the dotted portion of <citation type="Form">Form 1040</citation>, line 33 or Schedule 3, line 13z or 14, then <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8689</citation> when the amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>.</para>
</subsection3>
<subsection3 id="id340103305"><date>(01-01-2021)</date>
<title>Processing Form 1040 in Compliance with <citation type="Notice">Notice 2007-19</citation></title>
<para>Review the return for indications the taxpayer is filing in compliance with <citation type="Notice">Notice 2007-19</citation>, including:<alphalist>
<li>Notation on the return <citation type="Notice">Notice 2007-19</citation></li>
<li>Zero tax return (no dollar entries)</li>
<li>Affirmation statement indicating filed a USVI <citation type="Form">Form 1040</citation></li>
<li>Statement of gross income of $75,000 or more</li>
<li>Statement affirming the taxpayer's bona fide residency in the USVI along with a summary of facts on which the residency is based</li>
</alphalist></para>
<para>If an indication is found, the return must be hand carried from function to function.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all entries except:<bulletlist>
<li>Caption Information,</li>
<li>Computer Condition Code (CCC), Return Processing Code (RPC), and</li>
<li>Received Date</li>
</bulletlist><note notetype="exception">If the return includes both <citation type="Notice">Notice 2007-19</citation> and <citation type="Form">Form 8689</citation>, process as <citation type="Form">Form 1040</citation> with <citation type="Form">Form 8689</citation>. See <seealso idref="id340103302">IRM 3.21.3.79.1</seealso>.</note></para>
</subsection3>
<subsection3 id="id340103307"><date>(01-01-2021)</date>
<title>Processing Form 1040 in Compliance with <citation type="Notice">Notice 2007-31</citation></title>
<para>The USVI Bureau Internal Revenue (BIR) will send to the IRS copies of the taxpayers' returns for 2006 and later when the taxpayer files a return with the USVI BIR and they meet each of the following conditions:<alphalist>
<li>Bona fide resident of USVI and</li>
<li>Gross income of $75,000 or more</li>
</alphalist></para>
<para>The return will be only page 1 of <citation type="Form">Form 1040</citation> and include a watermark <emphasis type="q">Filed due to VI <citation type="Notice">Notice 2007-31</citation></emphasis> in the upper-left corner of page 1 <citation type="Form">Form 1040</citation>.</para>
<para>These returns must be hand carried from function to function.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all entries except:<bulletlist>
<li>Caption Information</li>
<li>RPC <emphasis type="q">L</emphasis></li>
<li>CCC <emphasis type="q">B</emphasis></li>
<li>RPC <emphasis type="q">V</emphasis></li>
<li>Received Date</li>
</bulletlist><note>These are the only valid codes for returns filed under <citation type="Notice">Notice 2007-31</citation>.</note><note notetype="reminder">For Virgin Islands filed for Cover Over for <citation type="Notice">Notice 2007-31</citation> as <citation type="Form">Form 1040-A</citation> (2017 and prior) or <citation type="Form">Form 1040-EZ</citation> (2017 and prior), circle the <emphasis type="q">A</emphasis> or <emphasis type="q">EZ</emphasis> as applicable in red. The return will then be processed as a prior year <citation type="Form">Form 1040</citation>.</note></para>
</subsection3>
</subsection2>
<subsection2 id="id340103309"><date>(10-30-2024)</date>
<title>Processing U.S. Virgin Islands (VI) Cover-Over Program Form 1040</title>
<para><emphasis type="b">The Virgin Islands Bureau of Internal Revenue (BIR)</emphasis> sends <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-A</citation> (TY17 and prior) tax returns to the IRS that require special handling and editing, also known as the Cover-Over Program. The returns will be hand carried by the Planning and Analysis staff to each function. <emphasis type="b">After the returns are edited, the Planning and Analysis staff must be notified</emphasis> so the returns can be hand carried to the next function. Use the procedures below to edit these returns.</para>
<para>Delete all dependent entries. For TY17 and prior, also delete all exemption entries.</para>
<para>Edit the following information and lines following line by line instructions:<alphalist>
<li>Caption Information</li>
<li>CCCs, RPCs, and SPC</li>
<li>Received Date</li>
</alphalist></para>
<para>Edit only the <emphasis type="b">Caption Information</emphasis> of the return. If a U.S. address is in the caption area, it must be circled out.</para>
<para><emphasis type="b">Always</emphasis> edit CCCs:<bulletlist>
<li><emphasis type="b"><emphasis type="q">3</emphasis></emphasis> (MUST BE EDITED FIRST)</li>
<li><emphasis type="b"><emphasis type="q">B</emphasis></emphasis></li>
<li><emphasis type="b"><emphasis type="q">O</emphasis></emphasis></li>
</bulletlist><note>These are the only valid codes for returns filed with a <emphasis type="b">U.S. Claim</emphasis> stamp in the top margin of the return.</note></para>
<para>Ensure the received date stamped by the USVI BIR is legible. <note>Always use the USVI Received Date. If the received date stamped by the USVI is illegible, use the signature date.</note></para>
<para>Edit RPCs:<bulletlist>
<li><emphasis type="b"><emphasis type="q">B</emphasis></emphasis></li>
<li><emphasis type="b"><emphasis type="q">K</emphasis></emphasis> (Statute Years Only)<note notetype="reminder">Do not send these returns to Statute.</note></li>
<li><emphasis type="b"><emphasis type="q">L</emphasis></emphasis></li>
</bulletlist><note>These are the only valid codes for returns filed with a <emphasis type="b">U.S. Claim</emphasis> stamp in the top margin of the return.</note></para>
<para>Edit SPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.<note>This is the only valid code for returns filed with a <emphasis type="b">U.S. Claim</emphasis> stamp in the top margin of the return.</note></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <emphasis type="b">all entries except</emphasis>:<bulletlist>
<li>Caption information</li>
<li>CCCs, RPCs, and SPC</li>
<li>Received Date</li>
</bulletlist></para>
</subsection2>
</subsection1>
<subsection1 id="id340102252"><date>(01-01-2020)</date>
<title>Puerto Rico - Overview</title>
<para>The Commonwealth of Puerto Rico has an independent income tax system.</para>
<para>Generally the taxpayer will file returns with both Puerto Rico and the IRS. The income reported on each return depends on the taxpayer’s residency status in Puerto Rico.</para>
<subsection2 id="id340103329"><date>(10-30-2024)</date>
<title>Puerto Rico (PR) - Filing Requirements Overview</title>
<para>Generally, returns will be filed with both Puerto Rico and the United States. The income reported on each return depends on the taxpayer's residency status in Puerto Rico.</para>
<para>If the taxpayer is a <emphasis type="b">bona fide resident</emphasis> of Puerto Rico during the entire tax year and is a United States citizen or resident alien, they generally must:<alphalist>
<li>File a Puerto Rico tax return.</li>
<li>If the taxpayer has income from sources other than Puerto Rico, they also file a United States tax return to report income from worldwide sources, but exclude Puerto Rico source income under <emphasis type="b"><citation type="IRC">IRC 933</citation></emphasis>. The taxpayer will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income.</li>
<note notetype="exception">Income received for services performed as an employee of the United States government, including active-duty members of the U.S. Armed Forces whose State of Legal Residence is Puerto Rico, or any of its agencies cannot be excluded from the IRS tax return. If United States government wages are reported on both the IRS and Puerto Rico tax returns, <citation type="Form">Form 1116</citation> can be attached to the IRS tax return to claim a credit for income taxes paid to Puerto Rico.</note>
<note>U.S. government cost of living allowances are excludable from U.S. income tax.</note>
<li>If the taxpayer does <emphasis type="b">NOT</emphasis> have any income other than PR source income, they are <emphasis type="b">ONLY</emphasis> required to file a Puerto Rico return unless using <citation type="Form">Form 1040-SS</citation> to report effectively connected net business income of $400 or more from a trade or business in Puerto Rico.</li>
</alphalist></para>
<para>If the taxpayer is a <emphasis type="b">bona fide resident</emphasis> of Puerto Rico during the entire tax year and is a nonresident alien of the United States, they generally must:<alphalist>
<li>File a Puerto Rico tax return.</li>
<li>If the taxpayer has income from sources other than Puerto Rico, they also file a United States tax return to report income from worldwide sources, but exclude Puerto Rico source income under <emphasis type="b"><citation type="IRC">IRC 933</citation></emphasis>. The taxpayer will not be allowed the standard deduction, cannot file a joint return, and is not allowed deductions for dependents unless the person is a citizen or national of the United States, a resident of the United States, or a resident of a country contiguous to the United States.</li>
<note notetype="exception">Income received for services performed as an employee of the United States government or any of its agencies cannot be excluded from the IRS tax return. If United States government wages are reported on both the IRS and Puerto Rico tax returns, <citation type="Form">Form 1116</citation> can be attached to the IRS tax return to claim a credit for income taxes paid to Puerto Rico.</note>
</alphalist></para>
<para>If the taxpayer is <emphasis type="b">not a bona fide resident</emphasis> of Puerto Rico during the entire tax year and is a United States citizen or resident alien, they generally must:<alphalist>
<li>File a Puerto Rico tax return.</li>
<li>File a United States tax return to report income from worldwide sources. Form 1116 can be attached to claim credit for income taxes paid to Puerto Rico or Puerto Rico source income subject to double taxation.</li>
</alphalist></para>
<para>If the taxpayer is <emphasis type="b">not a bona fide resident</emphasis> of Puerto Rico during the entire tax year and is a nonresident alien of the United States, they generally must:<alphalist>
<li>File a Puerto Rico tax return.</li>
<li>File a United States tax return, <citation type="Form">Form 1040-NR</citation>, according to the rules for a nonresident alien, reporting only U.S. source and U.S. effectively connected income.</li>
</alphalist></para>
<subsection3 id="id340100395"><date>(01-01-2024)</date>
<title>Processing Form 1040 with Address or Income from Puerto Rico</title>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, has only Puerto Rico source income (e.g., Form(s) 499R-2/W-2PR), is not reporting self-employment tax, and is not claiming the additional child tax credit, do the following:<alphalist>
<li>Prepare <citation type="Form">Form 9143</citation> to mail the return back to the taxpayer, and</li>
<li>Use the following fill-in: <emphasis type="b">Since you appear to be a bona fide resident of PR with only PR income, you do not have a U.S. tax filing obligation. If you have not already done so, you should file a return with the Departamento de Hacienda, PO Box 9022501, San Juan, PR 00902-2501. If you wish to file a US return to claim the Additional Child Tax Credit, you must do so on a <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation>.</emphasis></li>
</alphalist><note>For a numbered return, edit Action Code <emphasis type="b"><emphasis type="q">640,</emphasis></emphasis> attach <citation type="Form">Form 4227</citation>, and notate <emphasis type="q">send to taxpayer.</emphasis></note><note notetype="exception">If the taxpayer is claiming excess Social Security and/or RRTA taxes, process the return.</note></para>
<para id="id340104556">If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, has only Puerto Rico source income (e.g., Form(s) 499R-2/W-2PR), and appears to be filing only to claim the additional child tax credit, do the following:<alphalist>
<li>Prepare <citation type="Form">Form 9143</citation> to mail the return back to the taxpayer, and</li>
<li>Use the following fill-in: <emphasis type="b">Si usted radica una planilla de contribucion de los Estados Unidos, para reclamar el credito tributario adicional por hijos, a usted se le requiere completar el Formulario 1040-SS. Consulte la Publicacion 570.</emphasis></li>
</alphalist></para>
<para>If the taxpayer appears to be a bona fide resident of Puerto Rico <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, but is filing a <citation type="Form">Form 1040</citation> to report non-Puerto Rico source income, continue processing the <citation type="Form">Form 1040</citation>.</para>
<para>If there is no indication that the taxpayer is a bona fide resident of Puerto Rico, continue processing the return.</para>
<para>If the taxpayer is claiming withholding from Puerto Rico, see <seealso idref="id340100355">IRM 3.21.3.15.1.29</seealso>.</para>
<para>Taxpayers who reside outside the 50 U.S. states and the District of Columbia generally are not entitled to claim <emphasis type="b">EIC</emphasis>.<alphalist>
<li>If the taxpayer is <emphasis type="b">not claiming EIC</emphasis>, edit RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</li>
<li>If the taxpayer is <emphasis type="b">claiming EIC</emphasis>, see <seealso idref="id340100356">IRM 3.21.3.15.1.31</seealso>.</li>
</alphalist></para>
<para>The taxpayer may claim excess Social Security and/or RRTA taxes withheld. Verify the withholding.<note>Consider all Forms W-2 submitted when verifying the withholding.</note></para>
<para>For additional information on bona fide residency rules, military personnel, and military spouses, see <seealso idref="id340102098">IRM 3.21.3.3.6</seealso>.</para>
</subsection3>
</subsection2>
<subsection2 id="id340100396"><date>(10-29-2025)</date>
<title>Processing Procedures for Excluding income - <citation type="IRC">IRC 933</citation></title>
<para>Individuals that are considered bona fide residents of Puerto Rico during the entire tax year should exclude income derived from sources within Puerto Rico under <citation type="IRC">IRC 933</citation>. However, if a bona fide resident of Puerto Rico received income from sources outside Puerto Rico during the tax year, then they generally must also file a return with the IRS reporting their worldwide gross income but excluding Puerto Rico source income. They may claim a Foreign Tax Credit on their U.S. income tax return using <citation type="Form">Form 1116</citation> for taxes paid to Puerto Rico.</para>
<para>Wages and salaries paid by the U.S. government are subject to U.S. federal income tax. This income does not qualify for the exclusion under <citation type="IRC">IRC 933</citation>; therefore, these taxpayers may also be required to file an income tax return with the IRS. These returns may claim the foreign tax credit to avoid double taxation.<alphalist>
<li>If the exclusion is claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found.</li>
<li>Edit the income to <citation type="Form">Form 1040</citation>, line 1a, if not already included.</li>
</alphalist><note notetype="exception">Active-duty members of the U.S. Armed Forces whose Legal State of Residence is Puerto Rico are subject to the tax rules for U.S. government employee wages.</note></para>
<para>If the taxpayer is prorating their itemized deductions (Schedule A) under <citation type="IRC">IRC 933</citation>, accept the taxpayer's prorated amount for itemized deductions. When two amounts are present on Schedule A, line 17, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> out the larger amount.<note notetype="reminder">The taxpayer must indicate <citation type="IRC">IRC 933</citation> on the tax return to qualify for prorated itemized deductions.</note></para>
<para>If the taxpayer qualifies under <citation type="IRC">IRC 933</citation> and does not itemize deductions, only the prorated amount of the standard deduction that is allocated to taxable income on <citation type="Form">Form 1040</citation> is allowable. If the taxpayer has prorated their standard deduction, accept the taxpayer's figure.<note notetype="reminder">The taxpayer must indicate <citation type="IRC">IRC 933</citation> on the tax return to qualify for prorated standard deductions.</note></para>
<para>When the taxpayer resides in or is excluding income from Puerto Rico, or appears to be claiming IRC 933 exclusion, and is prorating the itemized or standard deduction, accept the taxpayers entry for taxable income. Do <emphasis type="b">NOT</emphasis> correspond for missing Schedule A if the taxpayer is prorating.</para>
<para>TY17 and prior: If the taxpayer is a bona fide resident of Puerto Rico, is exempting all income under <citation type="IRC">IRC 933</citation>, and is claiming Additional Child Tax Credit on <citation type="Form">Form 1040-A</citation>, convert to <citation type="Form">Form 1040</citation>, and then <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and exclusion where found. See <seealso idref="id340100357">IRM 3.21.3.15.1.32</seealso>.</para>
<para>If the taxpayer is a bona fide resident of PR and indicates income reported on any Schedule C or Schedule F is excluded under <citation type="IRC">IRC 933</citation>, take the following actions for each of these schedules:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the schedule.</li>
<li>Prepare a dummy schedule.</li>
<li>For Schedule C, <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> if furnished by the taxpayer. <emphasis type="b">Do not compute line 3.</emphasis> See <seealso idref="id340100311">Figure 3.21.3-23</seealso>.</li>
<li>For Schedule F, <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> if furnished by the taxpayer.</li>
</alphalist></para>
<para>If Schedule SE is present, accept the taxpayer's figures.</para>
<para>If income excluded under <citation type="IRC">IRC 933</citation> is reported anywhere on the return, delete the income and exclusion where found, including from <citation type="Form">Form 1040</citation>, line 1z, if applicable. <emphasis type="b">Do not adjust line 9 or 11.</emphasis></para>
<para>When the taxpayer claims income exempt under <citation type="IRC">IRC 933</citation> and claims EIC, disallow EIC. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1040</citation>, line 27a and Schedule EIC, if attached.</para>
<para>If <citation type="Form">Form 1116</citation> is attached and Schedule 3, line 1 is blank, edit the amount from <citation type="Form">Form 1116</citation>, line 35 to Schedule 3, line 1.</para>
<para>If a Cost of Living Allowance (COLA) is reported as an adjustment on <citation type="Form">Form 1040</citation> or Schedule 1, page 2 by a U.S. government employee, delete the amount.<figure id="id340100311">
<graphic id="id340102027" pgbrk="nobreak" rotation="portrait"><file filename="34010023"/><descriptor>
<desc-para restrict="norestrict">This figure contains 2 graphics. The first graphic is a Schedule C:<desc-bulletlist>
<desc-li>The name is Adam Rosario.</desc-li>
<desc-li>The TIN is 000-00-9583.</desc-li>
<desc-li>The principal business listed in A is Construction.</desc-li>
<desc-li>The principal business activity code (PBA) on B is 469811.</desc-li>
<desc-li>The business address in E is 42 Calle Majada in San Juan, PR, 00936.</desc-li>
<desc-li>Part I (Income) has 24000 on lines 1, 3, 5, and 7 (gross income).</desc-li>
<desc-li>Part II (Expenses) has 3000 (car and truck expenses) on line 9.</desc-li>
<desc-li>The upper-center margin of Schedule C contains the statement <desc-quote>Income Exempt - Sec 933.</desc-quote></desc-li>
<desc-li>When the Schedule C income is exempt due to Sec 933, the original schedule is deleted (the Schedule C shows a large red <desc-quote>X</desc-quote> covering the entire schedule) and a dummy schedule is prepared.</desc-li>
</desc-bulletlist></desc-para>
<desc-para><desc-restrict>The second graphic represents the prepared dummy Schedule C, which will replace the original schedule. The new Schedule C contains the taxpayer's TIN edited in red as 000-00-9583 and has the PBA edited on B in red as 469811. Line 1 (gross receipts) has a 1 edited in red.</desc-restrict></desc-para>
</descriptor></graphic>
<caption>Editing Schedule C When Income is Exempt Under Section 933</caption></figure></para>
</subsection2>
<subsection2 id="id340102613"><date>(01-01-2024)</date>
<title>Taxpayers Who File Two Returns (Form 1040 with Form 1040-SS)</title>
<para>In this specific subsection, references to <citation type="Form">Form 1040-SS</citation> are understood to apply to <citation type="Form">Form 1040-SS</citation>, Form 1040-SS (sp), and <citation type="Form">Form 1040-PR</citation> (TY22 and prior).</para>
<para>Determine if the taxpayer is a bona fide resident of Puerto Rico by using the taxpayer's address and checking Form W-2 to determine if state wages were paid to Puerto Rico.</para>
<para>If a taxpayer, who lives or lived in Puerto Rico (PR), files <citation type="Form">Form 1040-SS</citation> to report self-employment tax and also files <citation type="Form">Form 1040</citation> to report worldwide income (income from all sources and includes foreign and U.S. income), use the table below to determine which form should be processed:<table frame="all" id="id340100540" summary="Taxpayers Who File Two Returns (Form 1040 along with Form 1040-PR/SS)" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>The taxpayer is a United States government employee</entry>
<entry><steplist>
<li>Process <citation type="Form">Form 1040</citation> and all applicable forms and schedules reporting their U.S. source income and self-employment tax on Schedule SE.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-SS</citation>.</li>
</steplist></entry>
</row>
<row>
<entry>The taxpayer is a bona fide resident of Puerto Rico with only PR source income</entry>
<entry><steplist>
<li>Process <citation type="Form">Form 1040-SS</citation> reporting self-employment tax.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>.</li>
</steplist></entry>
</row>
<row>
<entry>The taxpayer is a bona fide resident with U.S. source income or other income with a source outside of Puerto Rico</entry>
<entry><steplist>
<li>Process the <citation type="Form">Form 1040</citation>.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-SS</citation>.</li>
</steplist></entry>
</row>
<row>
<entry>The taxpayer is <emphasis type="b">not</emphasis> a bona fide resident of Puerto Rico with U.S. source income</entry>
<entry><steplist>
<li>Process the <citation type="Form">Form 1040</citation>.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-SS</citation>.</li>
</steplist></entry>
</row>
<row>
<entry>The taxpayer is <emphasis type="b">not</emphasis> a bona fide resident of Puerto Rico <emphasis type="b">without</emphasis> U.S. source income</entry>
<entry><steplist>
<li>Process the <citation type="Form">Form 1040</citation>.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-SS</citation>.</li>
</steplist></entry>
</row>
<row>
<entry>The taxpayer cites IRC 933 anywhere on the return or filed <citation type="Form">Form 8898</citation>, <emphasis type="b">and</emphasis> taxpayer does not have any income source outside of Puerto Rico</entry>
<entry><steplist>
<li>Treat as a bona fide resident of PR, and process the <citation type="Form">Form 1040-SS</citation>.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table><note notetype="reminder">Transfer all T-line amounts as appropriate per the form that is to be processed. Also, dummy any schedules as needed.</note></para>
</subsection2>
</subsection1>
<subsection1 id="id340102256"><date>(10-29-2025)</date>
<title>Form 1040-SS and Form 1040-SS (sp) - General Instructions for TY23 and Later</title>
<para>The instructions in this subsection apply to <emphasis type="b">TY23 and later</emphasis> <citation type="Form">Form 1040-SS</citation> and Form 1040-SS (sp). Line references in these instructions are to the current year line numbers, unless otherwise specified.</para>
<para>Starting in TY23, <citation type="Form">Form 1040-PR</citation> is being renamed Form 1040-SS (sp). The <citation type="Form">Form 1040-SS</citation> will no longer have the Schedule C, Schedule F, and Schedule SE built into the form. Taxpayers will have to file the separate schedules if applicable to their filing. The <citation type="Form">Form 1040-SS</citation> is written in English, and the Form 1040-SS (sp) is written in Spanish. Besides the language, both are identical forms, and taxpayers who reside in the U.S. territories of American Samoa (AS), the Commonwealth of the Northern Mariana Islands (CNMI), Guam (GU), Puerto Rico (PR), and the U.S. Virgin Islands (USVI) can file either <citation type="Form">Form 1040-SS</citation> or Form 1040-SS (sp). Throughout this subsection, references to <citation type="Form">Form 1040-SS</citation> are understood to apply to both <citation type="Form">Form 1040-SS</citation> and Form 1040-SS (sp).</para>
<para><citation type="Form">Form 1040-SS</citation> is filed by residents of U.S. territories and is used to:<bulletlist>
<li>report net earnings from self-employment and pay self-employment taxes,</li>
<li>pay any household employment taxes,</li>
<li>claim excess Social Security tax withheld,</li>
<li>pay any employee Social Security and Medicare tax on unreported tips or uncollected employee Social Security and Medicare tax on tips or group-term insurance, and</li>
<li>claim the additional child tax credit (only if qualified bona fide residents of Puerto Rico with at least 1 qualifying child).</li>
</bulletlist></para>
<para>Page 1 of Form 1040-SS includes checkboxes that are not transcribed. These include:<bulletlist>
<li>Filed pursuant to section 301.9100-2 checkbox at top of form</li>
<li>Deceased checkbox and line</li>
<li>Other checkbox</li>
</bulletlist></para>
<para>When correspondence is required, use:<alphalist>
<li><citation type="Form">Form 13557</citation> for <citation type="Form">Form 1040-SS</citation> for missing signatures or other correspondence when the return is being sent back to the taxpayer.</li>
<li><citation type="Form">Form 13975</citation> for <citation type="Form">Form 1040-SS</citation> for correspondence when the return is <emphasis type="b">not</emphasis> being sent back to the taxpayer.</li>
</alphalist></para>
<para>If a taxpayer, who lives or lived in Puerto Rico (PR), files <citation type="Form">Form 1040-SS</citation> to report self-employment and also files Form 1040 to report worldwide income (income from all sources and includes foreign and U.S. income), see <seealso idref="id340102613">IRM 3.21.3.80.3</seealso>.</para>
<para>If the taxpayer files <citation type="Form">Form 1040-SS</citation> along with a U.S. Form W-2 showing U.S. income, <emphasis type="b">correspond</emphasis> and request that they file <citation type="Form">Form 1040</citation> to report their income. Return the <citation type="Form">Form 1040-SS</citation> to the taxpayer using <citation type="Form">Form 13557</citation>, paragraph 14.</para>
<para>For the items listed below, refer to the general instructions:<bulletlist>
<li>Received Dates, see <seealso idref="id340101971">IRM 3.21.3.8</seealso></li>
<li>Tax Period, see <seealso idref="id340101976">IRM 3.21.3.11</seealso></li>
<li>Taxpayer Identification Information, see <seealso idref="id340101979">IRM 3.21.3.12.2</seealso></li>
<li>Caption Information, see <seealso idref="id340101978">IRM 3.21.3.12.1</seealso></li>
<li>Address, see <seealso idref="id340102965">IRM 3.21.3.12.3.2</seealso> through <seealso idref="id340101989">IRM 3.21.3.12.6</seealso></li>
<li>P-TIN/S-TIN, see <seealso idref="id340101980">IRM 3.21.3.12.2.1</seealso> and <seealso idref="id340101981">IRM 3.21.3.12.2.2</seealso></li>
<li>Name Line and Additional Information Line, see <seealso idref="id340101984">IRM 3.21.3.12.3</seealso> through <seealso idref="id340103106">IRM 3.21.3.12.3.3</seealso></li>
</bulletlist></para>
<para>Route all <citation type="Form">Form 1040-SS</citation> to the workleader, when there is an indication it is a copy/copia, amended/enmendada, corrected/corregida, or electronically filed/radicado electronicamente, unless <emphasis type="q">no TC 150</emphasis> is annotated.</para>
<para>Route all <citation type="Form">Form 1040-SS</citation> to the workleader for TC 150 research before corresponding, when only page 1 is present and the return was received with remittance.</para>
<subsection2 id="id340102559"><date>(10-29-2025)</date>
<title>Form 1040-SS - Transcription Lines</title>
<para restrict="norestrict">The following lines/areas on <citation type="Form">Form 1040-SS</citation>, Page 1 are T-Lines and T-Compute Lines:<table frame="all" id="id340102563" restrict="norestrict" summary="Forms 1040-PR/SS (page 1) T-Lines and T-Compute Lines" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="75*"/>
<colspec colname="col2" colwidth="25*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Tax Period</li>
<li>Primary TIN</li>
<li>Secondary TIN</li>
<li>Special Processing Code (SPC) - To the right of Spouse’s SSN</li>
<li>Primary Taxpayer Name</li>
<li>Secondary Taxpayer Name</li>
<li>Additional Information Line</li>
<li>Street Address</li>
<li>City, Town or Post Office/Commonwealth or Territory/ZIP Code</li>
<li>Digital Assets Code - Page 1 below Foreign Postal Code line</li>
<li>Computer Condition Code (CCC) - Part I line towards the center</li>
<li>Filing Status Code - To the left of Line 1</li>
<li>Qualifying Child's Name Control - Line 2(b)</li>
<li>Child’s Social Security Number - Line 2(c)</li>
<li>Checkmark for Child with Name/Identifying Number</li>
<li>Dependent Relationship Code</li>
<li>Received Date</li>
<li>Line 3</li>
<li>Line 4</li>
<li>Line 6e</li>
<li>Line 7</li>
<li>Form Processing Code (FPC) - Page 1 in the margin to the right of Line 7</li>
<li>Line 8</li>
<li>Line 9</li>
<li>Line 10</li>
<li>Line 11b</li>
<li>Line 12</li>
<li>Return Processing Code (RPC) - Bottom-Left Margin</li>
<li>Action Code - Bottom-Center Margin</li>
<li>Audit Code - Bottom-Right Margin</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 6e</li>
<li>Line 7</li>
<li>Line 12</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para restrict="norestrict">The following lines on <citation type="Form">Form 1040-SS</citation>, Page 2 are T-Lines and T-Compute Lines:<table frame="all" id="id340102566" summary="Forms 1040-PR/SS (page 2/Part II) T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 14a</li>
<li>Line 14b - Routing Number</li>
<li>Line 14c - Checking/Savings box</li>
<li>Line 14d - Account Number</li>
<li>Line 15</li>
<li>Line 16</li>
<li>Third Party Designee Checkbox</li>
<li>Third Party Designee Name</li>
<li>Third Party Designee PIN</li>
<li>Primary IP PIN</li>
<li>Secondary IP PIN</li>
<li>Preparer SSN or PTIN</li>
<li>Preparer Phone Number</li>
<li>Preparer EIN</li>
<li>Preparer Code</li>
<li>E-File Waiver Code</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 14a</li>
<li>Line 16</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following lines on Form 1040-SS, Page 3 are T-Lines and T-Compute Lines:<table frame="all" id="id340105107">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><bulletlist>
<li>Line 3</li>
<li>Line 13f</li>
</bulletlist></entry>
<entry><bulletlist>
<li>Line 13f</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340102427"><date>(01-01-2024)</date>
<title>Editing Part I and II of <citation type="Form">Form 1040-SS</citation></title>
<para>Follow line by line instructions.</para>
</subsection2>
<subsection2 id="id340102308"><date>(01-01-2024)</date>
<title>Editing Part I, Lines 1 - 16 (Total Tax and Credits)</title>
<para>The taxpayer uses this section to report Total Tax and Credits.</para>
<subsection3 id="id340102428"><date>(01-01-2024)</date>
<title>Line 1 - Filing Status Code (FSC)</title>
<para>The <emphasis type="b">Filing Status Code (FSC) must always be edited.</emphasis> Edit the FSC in the left margin beside the filing status (FS) area. See <seealso idref="id340103183">Figure 3.21.3-24</seealso>.</para>
<para><emphasis type="b">For TY23 and later</emphasis>, use the following table to edit the correct FSC when one filing status box is marked:<table frame="all" id="id340102760" summary="Filing Status Code (FSC) Chart" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>One signature is present</entry>
<entry>Correspond for the spouse’s missing signature.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse's name is not included in the caption area</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse's name is included in the caption area, but only one signature is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>, and circle the spouse's name.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse’s name is not included in the caption area, but two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse’s name is included in the caption area, and two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Head of household</entry>
<entry>At least one qualifying child is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Head of household</entry>
<entry>No qualifying children are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry>No spousal date of death, or date of death was within the two years before the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>Spousal date of death was more than two years before the tax year of the return, <emphasis type="b">AND</emphasis></li>
<li>No qualifying children are present</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>Spousal date of death was more than two years before the tax year of the return, <emphasis type="b">AND</emphasis></li>
<li>At least one qualifying child is present</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry>Spousal date of death was either within the tax year of the return or after the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY23 and later</emphasis>, use the following table to edit the correct FSC when no filing status box is marked:<table frame="all" id="id340101224" orient="port" pgbrk="nobreak" summary="blank filing status boxes" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Two names are in the caption and two signatures are present</entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>One name is in the caption and one signature is present, <emphasis type="b">AND</emphasis></li>
<li>An S-TIN or spouse's name is entered on the line under the filing status boxes, or an S-TIN is present in the caption area</li>
</bulletlist></entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Any other condition exists</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY23 and later</emphasis>, when more than one filing status box is marked (<emphasis type="b">unless</emphasis> both filing status <emphasis type="b">Single</emphasis> and filing status <emphasis type="b">Head of household</emphasis> are marked), edit the FSC for the marked filing status box that has the largest corresponding FSC number.</para>
<para><emphasis type="b">For TY23 and later</emphasis>, if both filing status <emphasis type="b">Single</emphasis> and filing status <emphasis type="b">Head of household</emphasis> are marked, use the following table to edit the correct FSC:<table frame="all" id="id340104768" summary="Editing filing status when both single and HOH are marked" width="4.5in">
<tgroup align="left" cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>At least one qualifying child is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>No qualifying children are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
<subsection3 id="id340102429"><date>(10-29-2025)</date>
<title>Line 2 - Qualifying Children Information</title>
<para>For <citation type="Form">Form 1040-SS</citation>, up to four qualifying children name controls and Social Security Numbers can be transcribed.</para>
<para>A qualifying child may include a son, daughter, stepchild, adopted child, grandchild, niece, nephew, foster child, brother, sister, stepbrother, stepsister, half-brother, or half-sister. For additional information on qualifying children, see <citation type="IRM">IRM 3.11.3.13</citation>, Dependents. Circle out the column header for all claimed dependents that are not qualifying children. See <seealso idref="id340103183">Figure 3.21.3-24</seealso>.<note>Treat a relationship of <emphasis type="q">g child</emphasis> as a godchild, and <emphasis type="b">circle out</emphasis> the dependent. Also, <emphasis type="b">circle out</emphasis> a dependent with a blank relationship.</note></para>
<para><emphasis type="b">For TY25 and later</emphasis>, if the taxpayer has not claimed <emphasis type="b">at least one qualifying child</emphasis> or the taxpayer's <emphasis type="b">address is not in Puerto Rico</emphasis>, take the following actions:<alphalist>
<li><emphasis type="b">Circle out</emphasis> all dependents,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 10 (Additional Child Tax Credit), and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II, even if blank.</li>
</alphalist></para>
<figure id="id340103183">
<graphic id="id340103025"><file filename="34010024"/><descriptor>
<desc-para>This figure represents half of Form 1040-SS (page 1):<desc-bulletlist>
<desc-li>The name is Xavier Arroyata.</desc-li>
<desc-li>The TIN is 000-00-5396.</desc-li>
<desc-li>The address is URB Garzas (underlined in red) 5506 Av. Maricao in Trujillo Alto, PR 00976.</desc-li>
<desc-li>The filing status is single and a <desc-quote>1</desc-quote> is edited to the left of the filing status area.</desc-li>
<desc-li>The taxpayer claimed 3 dependents (Esperanza Arroyata, TIN: 000-00-6633, relationship: daughter; Candelaria Arroyata, TIN: 000-00-6634, relationship: daughter; Nestor Limones, TIN: 000-00-5866, relationship: uncle).</desc-li>
<desc-li>Since the taxpayer claimed 1 <desc-quote>non-qualifying</desc-quote> dependent (an uncle), the non-qualifying dependent is disallowed. <desc-quote>Qualifying child 3</desc-quote> is circled out.</desc-li>
<desc-li>There is a red checkmark edited to the left of each <desc-quote>Qualifying child number</desc-quote>, who also has a name control and complete TIN, in the 2(c) area. Both daughters got checkmarks.</desc-li>
<desc-li>Line 10 is claiming an additional child tax credit of 3000.</desc-li>
<desc-li>Line 12 has an entry of 3000 for total payments and credits.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Circling out Non-Qualifying Dependent</caption></figure>
<subsection4 id="id340102431"><date>(10-29-2025)</date>
<title>Child's Social Security Number</title>
<para>Every qualifying child must have a Social Security Number. Search attachments for any qualifying child's Social Security Number not listed on line 2(c).</para>
<para>If the missing <emphasis type="b">Social Security Number is found</emphasis> and:<table frame="all" id="id340101225" orient="port" pgbrk="nobreak" summary="Child's Social Security Number" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If four Social Security Numbers are</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Already listed</entry>
<entry colname="col2"><emphasis type="b">Circle out</emphasis> the <emphasis type="b">Qualifying child</emphasis> number of the dependent(s) without a listed Social Security Number</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">Not</emphasis> already listed</entry>
<entry colname="col2">Edit up to four Social Security Numbers to line 2(c).</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the missing <emphasis type="b">Social Security Number is not found</emphasis> on the return or attachments, take the following actions:<table frame="all" id="id340101226" orient="port" pgbrk="nobreak" summary="Child's Social Security Number (not found)" width="4.5in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If the taxpayer </emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Notes <emphasis type="q">Died</emphasis> (child born and died during the tax period)</entry>
<entry colname="col2">Birth or death certificate or copies of hospital medical record(s) are not attached</entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for the missing birth certificate.</entry>
</row>
<row>
<entry colname="col1">Provides no Social Security Number</entry>
<entry colname="col2">Fewer than four Social Security Numbers are present for other dependents</entry>
<entry colname="col3"><emphasis type="b">Circle out</emphasis> the <emphasis type="b">Qualifying child</emphasis> number of the qualifying child(ren) on line 2(a).</entry>
</row>
<row>
<entry colname="col1">Provides no Social Security Number</entry>
<entry colname="col2">At least four Social Security Numbers are present for other dependents</entry>
<entry colname="col3">Take no action.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">When corresponding for other missing return items</emphasis>, <emphasis type="b">correspond</emphasis> for missing Social Security Numbers of all qualifying children.<note notetype="exception">Do not correspond when a dependent Social Security Number is missing, and there is an indication that the dependent was born and died during the tax year.</note></para>
</subsection4>
<subsection4 id="id340102430"><date>(01-01-2015)</date>
<title>Qualifying Child's Name Control</title>
<para>The name control(s) must be present for the first four qualifying children with Social Security Numbers listed on line 2b. If missing, edit the name control(s) to the qualifying child's name area. Determine the missing name control(s) in the following priority:<alphalist>
<li>From supporting attachments</li>
<li>From the primary taxpayer's name control</li>
</alphalist></para>
</subsection4>
<subsection4 id="id340102432"><date>(10-29-2025)</date>
<title>Line 2c - Child Tax Credit Indicator</title>
<para>Edit a checkmark in the column header and to the left of “Qualifying child” for every qualifying child with a name control and complete Social Security Number. See <seealso idref="id340103037">Figure 3.21.3-25</seealso>. <note notetype="caution">Do not edit a checkmark if the qualifying child was circled out (disallowed).</note><figure id="id340103037">
<graphic id="id340102950"><file filename="34010025"/><descriptor>
<desc-para>This figure represents page 1 of Form 1040-SS (sp) showing a joint filing:<desc-bulletlist>
<desc-li>The primary taxpayer is Hector Corcho.</desc-li>
<desc-li>The primary TIN is 000-00-2117.</desc-li>
<desc-li>The secondary taxpayer is Marta Corcho.</desc-li>
<desc-li>The secondary TIN is 000-00-1869.</desc-li>
<desc-li>The address is 34102 Calle Pastillo.</desc-li>
<desc-li>The city/state/ZIP code field shows Toa Baja, PR 00949.</desc-li>
<desc-li>The second box is checked by the taxpayer to indicate the joint filing status.</desc-li>
<desc-li>Edited in red to the left of the filing status area is a <desc-quote>2</desc-quote> to indicate the filing status code.</desc-li>
<desc-li>The taxpayers have claimed four (4) dependents Pati Corcho, TIN: 000-00-5963, relationship: daughter; Jorge Corcho, TIN: 000-00-2561, relationship: son; Leon Corcho, TIN: 000-00-3695, relationship: son; and Gloria Corcho, TIN: 000-00-0587, relationship: daughter.</desc-li>
<desc-li>There is also a red checkmark edited to the left of each <desc-quote>Qualifying child</desc-quote> in the column header for every dependent with a name control and complete TIN.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Child Tax Credit Indicator</caption></figure></para>
</subsection4>
<subsection4 id="id340105132"><date>(10-29-2025)</date>
<title>Dependent Relationship Code</title>
<para>The Dependent Relationship Code is a one position, numeric code.</para>
<para>For TY25 and later, edit the Dependent Relationship Code in the column header, to the right of “Qualifying child” for each Qualifying Child, based on the relationship listed on Line 2d.<table frame="all" id="id340105110" summary="Relationship Codes">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Relationship</emphasis></entry>
<entry valign="top"><emphasis type="b">Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>No relationship indicated, or determination cannot be made</entry>
<entry>0</entry>
</row>
<row>
<entry>Son or daughter</entry>
<entry>1</entry>
</row>
<row>
<entry>Stepchild</entry>
<entry>2</entry>
</row>
<row>
<entry>Foster Child</entry>
<entry>3</entry>
</row>
<row>
<entry>Grandchild</entry>
<entry>4</entry>
</row>
<row>
<entry>Nephew, niece or sibling’s child</entry>
<entry>5</entry>
</row>
<row>
<entry>Brother, sister, or sibling</entry>
<entry>6</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection4>
</subsection3>
<subsection3 id="id340102433"><date>(10-29-2025)</date>
<title>Line 3 - Self-Employment Tax</title>
<para>If an amount is present on line 3, Schedule SE must be attached and completed.</para>
<para>If Schedule SE is missing or blank, dummy Schedule SE from Schedule C or Schedule F, if possible.</para>
<para>If an amount is present and Schedule SE is missing or blank and cannot be dummied, <emphasis type="b">correspond</emphasis> for Schedule SE.<note notetype="exception">If the taxpayer used this line to report unreported tips from <citation type="Form">Form 4137</citation> or <citation type="Form">Form 8919</citation>, <emphasis type="b">do not correspond</emphasis>. Delete the amount from line 3 and edit the amount to be included in line 6e.</note></para>
<para>If line 3 is blank and Schedule SE has entries, edit the amount from Schedule SE, line 12 to Part I, line 3. See <seealso idref="id340101633">Figure 3.21.3-26</seealso>.<note notetype="caution">The taxpayers may include separate Schedules SE for the primary and secondary taxpayers. If the return includes two Schedules SE, combine the line 12 amounts and edit the total to Part I, line 3.</note><figure id="id340101633">
<graphic id="id340102031" pgbrk="nobreak" rotation="portrait"><file filename="34010026"/><descriptor>
<desc-para>This figure represents two graphics. The first graphic represents page 1 of Form 1040-SS (sp).<desc-bulletlist>
<desc-li>The name is Linda Guamani.</desc-li>
<desc-li>The TIN is 000-00-3365.</desc-li>
<desc-li>The address is 1520 Calle El Yunque in Ponce, PR and the Zip code is 00731.</desc-li>
<desc-li>In Part I, the single filing status box is checked and a <desc-quote>1</desc-quote> is edited to the left of the filing status area indicating the single filing status code.</desc-li>
<desc-li>Lines 3 and 7 show a red entry of 989.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic shows Schedule SE (sp).<desc-bulletlist>
<desc-li>The name is Linda Guamani</desc-li>
<desc-li>The TIN is 000-00-3365.</desc-li>
<desc-li>Lines 1a and 3 each show 7000.00.</desc-li>
<desc-li>Lines 4a shows 6465.00.</desc-li>
<desc-li>Line 9 shows 176100.00.</desc-li>
<desc-li>Line 10 shows 802.00.</desc-li>
<desc-li>Line 11 shows 187.00.</desc-li>
<desc-li>Line 12 shows 989.00. </desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Self-Employment Tax</caption></figure></para>
</subsection3>
<subsection3 id="id340102434"><date>(10-30-2024)</date>
<title>Line 4 - Household Employment Taxes (Schedule H or Schedule H (sp))</title>
<para>If an amount is present on line 4 and Schedule H or Schedule H (sp) is not attached, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection3>
<subsection3 id="id340103139"><date>(01-01-2024)</date>
<title>Line 5 - Additional Medicare Tax (Form 8959)</title>
<para>If an amount is present on line 5, <citation type="Form">Form 8959</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8959</citation>.</para>
</subsection3>
<subsection3 id="id340105101"><date>(10-29-2025)</date>
<title>Lines 6a - 6d- Other Taxes (TY25 and Later)</title>
<para> If there is an entry on Line 6a, Form 4137 must be attached to support the entry. If missing, correspond for Form 4137.</para>
<para> If there is an entry on Line 6c, Form 8919 must be attached to support the entry. If missing, correspond for Form 8919.</para>
</subsection3>
<subsection3 id="id340105133"><date>(10-29-2025)</date>
<title>Line 6 - Other Taxes (TY24)</title>
<para>If the taxpayer notates <emphasis type="q">Tax on tips</emphasis> on the line 6 dotted portion, Form 4137 must be attached to support the entry. If missing, <emphasis type="b">correspond</emphasis> for Form 4137.</para>
<para>If the taxpayer notates <emphasis type="b">Uncollected tax</emphasis> on the line 6 dotted portion, Form 8919 must be attached to support the entry. If missing <emphasis type="b">correspond</emphasis> for Form 8919.</para>
</subsection3>
<subsection3 id="id340105134"><date>(10-29-2025)</date>
<title>Line 6e - Total Tax (Lines 6a through 6d)</title>
<para>Compute and edit line 6e when it is blank, dash, or zero and there are entries on any of lines 6a through 6d.</para>
</subsection3>
<subsection3 id="id340102435"><date>(10-30-2024)</date>
<title>Line 7 - Total Tax</title>
<para>Edit line 7 in dollars and cents when adjusting or computing and editing an amount.</para>
<para>Compute and edit line 7 when it is blank, dash, zero, or illegible and there are entries leading to a total.<note notetype="reminder">Edit lines 7 through 16 in dollars and cents when adjusting or computing and editing amounts.</note></para>
<para>If the taxpayer notates, <emphasis type="q">Tax on Tips,</emphasis> on the line 7 dotted portion, <citation type="Form">Form 4137</citation> must be attached to support the entry. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 4137</citation>.</para>
<para>If the taxpayer notates <emphasis type="q">Uncollected Tax</emphasis>, on the line 7 dotted portion, <citation type="Form">Form 8919</citation> must be attached to support entry. If missing, correspond for <citation type="Form">Form 8919</citation>.</para>
</subsection3>
<subsection3 id="id340102436"><date>(10-30-2024)</date>
<title>Line 8 - Estimated Tax Payments</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount that can be determined to be other than ES tax payments.</para>
</subsection3>
<subsection3 id="id340102437"><date>(10-29-2025)</date>
<title>Line 9 - Amount Paid with Request for Extension of Time to File</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340102438"><date>(10-30-2024)</date>
<title>Line 10 - Additional Child Tax Credit (TY23 and Later)</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 10 amount if present and the address on the return is not in Puerto Rico. See <seealso idref="id340103184">Figure 3.21.3-27</seealso>.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 10 amount if present and the taxpayer has not claimed at least 1 qualifying child on Part I, line 2. See <seealso idref="id340102432">IRM 3.21.3.81.3.2.3</seealso>.</para>
<para>If line 10 is blank, Part II, line 19 has an amount, and the taxpayer qualifies for the Additional Child Tax Credit, edit the Part II, line 19 amount to Part I, line 10.<note>Do not edit Part I, line 10 if Part II has been <emphasis type="q">X</emphasis>-ed.</note></para>
<figure id="id340103184" restrict="norestrict">
<graphic id="id340102032" pgbrk="nobreak" rotation="portrait"><file filename="34010027"/><descriptor>
<desc-para>This figure represents page 1 of Form 1040-SS:<desc-bulletlist>
<desc-li>The name is Helen Fensol.</desc-li>
<desc-li>The TIN is 000-00-8445.</desc-li>
<desc-li>The address is 222 Nelansa Lane in Hagatna, GU, and the Zip code is 96932.</desc-li>
<desc-li>The taxpayer checked the box for married filing separately.</desc-li>
<desc-li>There is a red <desc-quote>3</desc-quote> edited to the left of the filing status area to show that the return is filed married filing separately.</desc-li>
<desc-li>The taxpayer claimed three (3) dependents (Douglas Fensol, TIN: 000-00-7590, relationship: son; Benjamin Fensol, TIN: 000-00-1158, relationship: nephew; and Edward Fensol, TIN: 000-00-8965, relationship: grandson).</desc-li>
<desc-li>There is an amount of 3000 on lines 10 and 12.</desc-li>
<desc-li>There is a text box which states <desc-quote>The taxpayer does not reside in Puerto Rico, and therefore is not eligible to claim the additional child tax credit.</desc-quote></desc-li>
<desc-li>The amount that is shown on line 10 of 3000 is <desc-quote>X</desc-quote>-ed in red to show that the taxpayer does not qualify.</desc-li>
<desc-li>The dependents are disallowed with a red circle around <desc-quote>Qualifying child 1</desc-quote>, <desc-quote>Qualifying child 2</desc-quote>, and <desc-quote>Qualifying child 3</desc-quote> to indicate their ineligibility to be claimed.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption><emphasis type="q">X</emphasis>-ing Line 9 When the Address is Other Than Puerto Rico</caption></figure>
</subsection3>
<subsection3 id="id340105135"><date>(10-29-2025)</date>
<title>Line 11a - Credit for Qualified Sick and Family Leave Wages from Schedule(s) H for Leave Taken April 1, 2021 (TY23 Line 11a)</title>
<para>For <emphasis type="b">TY23</emphasis>, if line 11a has an amount, then Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection3>
<subsection3 id="id340105136"><date>(10-29-2025)</date>
<title>Line 11b - Credit for Qualified Sick and Family Leave Wages from Schedule(s) H for Leave Taken After March 31, 2021, and Before October 1, 2021 (TY23 Line 11b)</title>
<para>For <emphasis type="b">TY23</emphasis>, if line 11b has an amount, then Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection3>
<subsection3 id="id340105085"><date>(10-29-2025)</date>
<title>Line 11a - Additional Medicare Tax Withheld (Form 8959)</title>
<para>If an amount is present on line 11a, <citation type="Form">Form 8959</citation> must be attached. <emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8959</citation>, if missing.</para>
</subsection3>
<subsection3 id="id340105086"><date>(10-29-2025)</date>
<title>Line 11b - Excess Social Security Tax Withheld</title>
<para>Take no action when the amount on line 11b <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>.</para>
<para><emphasis type="b">Correspond</emphasis> when an amount for excess SST is present on line 11b and no Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR is attached.</para>
<para>If line 11b has an entry <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR is attached, and any single Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR shows Social Security withholding greater than $10,918.20, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 11b. Otherwise, take the following steps to verify the line 11b entry using dollars and cents during the computation:<alphalist>
<li>Compute the taxpayer's Social Security tax withheld. If the result is less than $10,453.20, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 11b.<note notetype="caution">If married filing jointly, <emphasis type="b">DO NOT ADD</emphasis> Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR for <emphasis type="b">primary and secondary taxpayers together</emphasis>.</note></li>
<li>Subtract $10,453.20 from the Social Security tax withheld. The result is the excess Social Security tax withheld for that taxpayer.</li>
<li>For FS 2, the excess SST amount for each taxpayer is computed separately, and the combined total is compared to the entry on line 11b.</li>
<li>If the computed amount differs from the line 11b amount by more than $5.00, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 11b, and edit the computed amount in dollars and cents.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340102440"><date>(10-30-2024)</date>
<title>Line 12 - Total Payments and Credits</title>
<para>Edit line 12 in dollars and cents when adjusting, or computing and editing amounts.</para>
<para>Compute and edit line 12, by adding lines 8 through 11b, when it’s blank, dash, or zero, and there are entries leading to a total.</para>
<para><emphasis type="b">Correspond</emphasis> for an explanation when there is an amount on line 12 and lines 8 through 11b are blank.<note notetype="exception">Do not correspond if <emphasis type="q"><citation type="Form">Form 4868</citation></emphasis> or an explanation is noted on the dotted portion of line 12.</note><note>Do not correspond if <citation type="Form">Form 8959</citation> is attached to support withholding.</note></para>
</subsection3>
<subsection3 id="id340102441"><date>(10-30-2024)</date>
<title>Line 14a - Refund</title>
<para>Compute and edit line 14a, by subtracting line 7 from line 12, when lines 13, 14a, 15, and 16 are <emphasis type="b">all</emphasis> blank, line 12 is greater than line 7, and any of the following conditions are present:<alphalist>
<li>Line 7 has an entry,</li>
<li>The taxpayer has computed or indicated no tax due on line 7, or</li>
<li>It can be determined that line 7 would be zero if computed.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340103038"><date>(01-01-2024)</date>
<title>Lines 14b, 14c, and 14d - Direct Deposit Information</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note>When <citation type="Form">Form 1040</citation> refers to lines 35b, 35c, and 35d, they are lines 14b, 14c, and 14d on <citation type="Form">Form 1040-SS</citation>.</note></para>
</subsection3>
<subsection3 id="id340102442"><date>(10-30-2024)</date>
<title>Line 15 - ES Credit Elect</title>
<para>If lines 13, 14a, and 15 are the same and:<alphalist>
<li>ES Payments (line 8) <emphasis type="b">are</emphasis> claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 14a entry.</li>
<li>ES Payments (line 8) are <emphasis type="b">not</emphasis> claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 15 entry.</li>
</alphalist><note>Take no action when the overpayment (line 13) is divided between lines 14a and 15.</note></para>
</subsection3>
<subsection3 id="id340102443"><date>(10-29-2025)</date>
<title>Line 16 - Amount You Owe</title>
<para>Compute and edit line 16, by subtracting line 12 from line 7 when lines 13, 14a, 15, and 16 are <emphasis type="b">all</emphasis> blank, dash, or zero and line 7 is greater than line 12.</para>
</subsection3>
<subsection3 id="id340102445"><date>(01-01-2015)</date>
<title>Signature</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340103331"><date>(10-30-2024)</date>
<title>Identity Protection Personal Identification Numbers (IP PIN)</title>
<para>Identity Protection Personal Identification Number (IP PIN) is located in the <emphasis type="q">Sign Here</emphasis> area of the return.</para>
<para> If it is not 6 numeric digits, circle the IP PIN.</para>
</subsection3>
<subsection3 id="id340103039"><date>(01-01-2024)</date>
<title>Paid Preparer Data</title>
<para>Edit the E-File Waiver Indicator to the right of the IP PIN boxes.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.14.8</citation>, Paid Preparer Data.</para>
</subsection3>
</subsection2>
<subsection2 id="id340102447"><date>(10-30-2024)</date>
<title>Editing Part II - Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit (TY23 and Later)</title>
<para><emphasis type="b">For TY23 and later</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II if entries are present, and the address on the return is not in Puerto Rico or the taxpayer did not claim at least 1 qualifying child on Part I, line 2.<note><emphasis type="q">X</emphasis> Part II even if there is not an amount on Part I, line 10.</note></para>
<subsection3 id="id340102448"><date>(01-01-2024)</date>
<title>Line 3 - Modified Adjusted Gross Income (TY23 and Later)</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340102449"><date>(10-30-2024)</date>
<title>Line 13a - Withheld Social Security, Medicare, and Additional Medicare Taxes (Not Transcribed) (TY23 and Later)</title>
<para><emphasis type="b">For TY23 and later</emphasis>, if an amount is present on Part II, line 13a and the taxpayer is claiming the Additional Child Tax Credit (ACTC) on Part I, line 10, supporting documentation (Forms 499R-2/W-2PR or leave and earnings statements) must be present. If missing, <emphasis type="b">correspond</emphasis> for documentation.</para>
<para><emphasis type="b">For TY23 and later</emphasis>, if Part II, line 13a is blank, ACTC is claimed on Part I, line 10, and Forms 499R-2/W-2PR or leave and earnings statement are present, calculate the Part II, line 13a value using the Forms 499R-2/W-2PR or leave and earnings statements by adding all withheld Social Security, Medicare, and Additional Medicare taxes, and then edit or adjust Part II, line 13f.</para>
<para><emphasis type="b">For TY23 and later</emphasis>, if an amount was already present on Part II, line 13a, verify the amount claimed by adding all withheld Social Security, Medicare, and Additional Medicare taxes from Forms 499R-2/W-2PR or leave and earnings statements:<alphalist>
<li>If the line 13a amount is correct, take no action.</li>
<li>If the line 13a amount is not correct, edit or adjust Part II, line 13f using the correct amount for line 13a.</li>
<note>Allow for rounding by the taxpayer ($2.00 tolerance per Form 499R-2/W-2PR).</note></alphalist><note notetype="caution">Do not use dollars and cents during the computation.</note></para>
</subsection3>
<subsection3 id="id340105009"><date>(01-01-2024)</date>
<title>Line 13f - Total Social Security, Medicare, and Additional Medicare Taxes</title>
<para>Compute and edit line 13f when it is blank, dash, or zero and there are entries on any of lines 13a through 13e.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105041"><date>(01-01-2024)</date>
<title>Schedule C (Sequence 09, 10, 11) - Profit or Loss From Business (TY23 and Later)</title>
<para restrict="norestrict">The following lines on Schedule C, when attached to a <citation type="Form">Form 1040-SS</citation>, are T-lines and T-Compute lines:<table frame="all" id="id340104728" summary="Form 1040-SS, Schedule C T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><bulletlist restrict="norestrict">
<li>Line 1</li>
<li>Line 18</li>
<li>Line 25</li>
<li>Line 26</li>
</bulletlist></entry>
<entry>There are no T-Compute lines on Schedule C when attached to a <citation type="Form">Form 1040-SS</citation>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit Sequence Code <emphasis type="b"><emphasis type="q">09</emphasis></emphasis>, if not preprinted, in the upper-right margin of the first Schedule C with T-line entries, edit Sequence Code <emphasis type="b"><emphasis type="q">10</emphasis></emphasis> in the upper-right margin of the second Schedule C with T-line entries, and edit Sequence Code <emphasis type="b"><emphasis type="q">11</emphasis></emphasis> in the upper-right margin of the third Schedule C with T-line entries. If there are more than three Schedules C with T-line entries, combine T-line amounts following instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105042"><date>(01-01-2024)</date>
<title>Schedule F - Profit or Loss From Farming (TY23 and Later)</title>
<para>If attached to a <citation type="Form">Form 1040-SS</citation>, the Schedule F has no T-lines or T-Compute lines.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule F if attached to a <citation type="Form">Form 1040-SS</citation>.</para>
</subsection2>
<subsection2 id="id340102452"><date>(10-30-2024)</date>
<title>Schedule SE (Sequence 17, 18) - Self-Employment Tax (TY23 and Later)</title>
<para restrict="norestrict">The following lines on Schedule SE, when attached to a <citation type="Form">Form 1040-SS</citation>, are T-lines and T-Compute lines:<table frame="all" id="id340102568" summary="Form 1040-SS, Schedule SE T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Top right margin (Sequence Code 17/18)</li>
<li>TIN</li>
<li>Line 1a - 3</li>
<li>Right margin of line 4c (SE Quarters Covered)</li>
<li>Line 5a</li>
<li>Line 8d</li>
<li>SE Farm Code (Method Code) edited in the center - bottom margin of page 1</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 3</li>
<li>Line 8d</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Only two Schedules SE can be processed; one Schedule SE for each of:<bulletlist restrict="norestrict">
<li>The <emphasis type="b">primary</emphasis> taxpayer</li>
<li>The <emphasis type="b">secondary</emphasis> taxpayer</li>
</bulletlist></para>
<para>If the TIN is present but no dollar amounts are present, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule SE.</para>
<para>If only one processable Schedule SE is present, edit Sequence Code <emphasis type="b"><emphasis type="q">17</emphasis></emphasis>, if not preprinted.</para>
<para>If two processable Schedules SE are present, one for the primary taxpayer and one for the secondary taxpayer, edit the Sequence Code as follows:<alphalist>
<li>Edit <emphasis type="b"><emphasis type="q">17</emphasis></emphasis>, if not preprinted, for the primary taxpayer.</li>
<li>Edit <emphasis type="b"><emphasis type="q">18</emphasis></emphasis> for the secondary taxpayer.</li>
</alphalist></para>
<para>Combine multiple Schedules SE when there is more than one Schedule SE for any one taxpayer. Delete those schedules not used.</para>
<para>Take one of the following actions when one Schedule SE was submitted for two taxpayers:<alphalist>
<li>Allocate each taxpayer's Schedule SE amounts to two separate dummy Schedules SE. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the Schedule SE with the combined taxpayer liability.</li>
<li><emphasis type="b">Correspond</emphasis> for the correct allocation when it cannot be determined.</li>
</alphalist></para>
<subsection3 id="id340102453"><date>(10-30-2024)</date>
<title>Social Security Number</title>
<para>A TIN must be present if there are significant T-line entries on Schedule SE. If the TIN is missing, illegible, or incomplete, take the following actions:<alphalist>
<li>Edit the TIN from the caption on <citation type="Form">Form 1040-SS</citation>.</li>
<li>If the TIN is not present in the caption, search Form(s) W-2 and other attachments for the missing TIN.<note>Also, edit the missing TIN to the caption.</note></li>
</alphalist></para>
<para>If the TIN and name are both missing, edit the primary TIN.<note>If corresponding for missing signature on a joint return, also request the Social Security Number.</note></para>
<para>If there are <emphasis type="b">multiple TINs and one name</emphasis> on Schedule SE, circle out the TIN that does not match the name. Use the caption area to determine which TIN should be circled out.</para>
<para>Correspond for a missing TIN if it cannot be perfected or obtained through research, with the exception of rejected ITIN/Form W-7.</para>
</subsection3>
<subsection3 id="id340102454"><date>(10-30-2024)</date>
<title>Line 1a - Net Farm Profit or (Loss)</title>
<para>If blank, edit the amount from Schedule F, line 34 to Schedule SE, line 1a.</para>
</subsection3>
<subsection3 id="id340102608"><date>(10-30-2024)</date>
<title>Line 1b - Conservation Reserve Program Payments</title>
<para>If blank, edit the amount from Schedule F, line 4b to Schedule SE, line 1b.</para>
</subsection3>
<subsection3 id="id340102455"><date>(10-30-2024)</date>
<title>Line 2 - Net Nonfarm Profit or (Loss)</title>
<para>If blank, edit the amount from Schedule C, line 31 to Schedule SE, line 2.</para>
</subsection3>
<subsection3 id="id340102456"><date>(01-01-2024)</date>
<title>Line 3 - Total Net Profit or (Loss)</title>
<para>Compute and edit line 3 when it is blank, dash, or zero and there are entries leading to a total.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule SE when the amount on line 3 is a negative amount or it is less than $434.<note notetype="exception">Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule SE when line 5a has an entry of $109 or more.</note></para>
<para>If lines 1a, 1b, 2, and 3 are all blank and you are unable to determine line 3 from attachments, but line 4a has an entry, divide the amount on line 4a by .9235 and edit the result on line 3.</para>
<para>If lines 1a, 1b, 2, 3, and 4a are all blank, but line 4b has an entry, edit line 4b to line 3.</para>
</subsection3>
<subsection3 id="id340102457"><date>(01-01-2015)</date>
<title>Right Margin of Line 4c - SE Quarters Covered</title>
<para>When the return is for a short year or for a change of accounting period, edit the number of quarters covered in the margin to the right of line 4c, using the following guidelines:<bulletlist>
<li>The quarters begin in January, April, July, and October.</li>
<li>A fraction counts as a full quarter.</li>
<li>Code SE quarters as follows - Code 1 for one quarter, - Code 2 for two quarters, - Code 3 for three quarters - <emphasis type="b">DO NOT code for four quarters</emphasis>.</li>
</bulletlist></para>
</subsection3>
<subsection3 id="id340102458"><date>(01-01-2015)</date>
<title>Line 5a - Church Employee Self-Employment Wages</title>
<para>If line 5a has an entry of $109 or more, process regardless of the line 3 amount.</para>
<para>If line 5a is blank and line 5b has an entry, divide the amount on line 5b by .9235, and edit the result on line 5a.</para>
</subsection3>
<subsection3 id="id340102460"><date>(10-30-2024)</date>
<title>Line 8d - Total Social Security Wages and Tips</title>
<para>If the amount on line 8d is equal to or greater than $176,100 for TY25 and lines 8b and 8c are blank, add applicable taxpayer's Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS wages and tips subject to Social Security tax withholding, and take one of the following actions:<alphalist>
<li>If wages and tips per Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS are less than $1176,100 for TY25, edit the total income on line 8d.</li>
<li>If there is no Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS income, lines 8a through 8c are blank, and line 8d is equal to or greater than $176,100 for TY25, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8d.</li>
</alphalist><note>For prior year line 8d maximum thresholds, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</note></para>
<para>If the amount is equal to or greater than $176,100 for TY25 and line 8b or 8c contains a significant entry, take no action.</para>
<para>Compute and edit line 8d when it is blank, dash, or zero and one of the following conditions is present:<alphalist>
<li>There are entries leading to an amount.</li>
<li>The taxpayer has Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS wages and/or tips subject to Social Security tax withholding.</li>
</alphalist><note notetype="note">Only edit the amounts from the <emphasis type="q">Social security wages</emphasis> box and/or the <emphasis type="q">Social security tips</emphasis> box if there is also an amount in the box for <emphasis type="q">Social Security tax withheld</emphasis>.</note></para>
</subsection3>
<subsection3 id="id340102461"><date>(01-01-2024)</date>
<title>Bottom-Center Margin - SE Method Code</title>
<para>Edit the SE Method Code to the bottom - center margin of Schedule SE, Page 1.<note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Schedule SE, line 15 and/or Schedule SE, line 17 are misplaced.</note></para>
<para>Edit SE Method Code <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>Schedule SE, line 15 is blank or zero, and</li>
<li>Schedule SE, line 4b and Schedule SE, line 17 have significant amounts that are equal.</li>
</bulletlist><note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Schedule SE, line 15 and/or Schedule SE, line 17 are misplaced.</note></para>
<para>Edit SE Method Code <emphasis type="b"><emphasis type="q">2</emphasis></emphasis> when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>There is a significant entry on either Schedule SE, line 15 or Schedule SE, line 17, and</li>
<li>SE Method Code <emphasis type="q">1</emphasis> has not been assigned.</li>
</bulletlist><note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Schedule SE, line 15 and/or Schedule SE, line 17 are misplaced.</note></para>
</subsection3>
</subsection2>
<subsection2 id="id340103040"><date>(10-30-2024)</date>
<title>Forms and Schedules that are Allowed to be Attached to Form 1040-SS</title>
<para>The following forms and schedules are the only transcribed forms and schedules that can be attached to <citation type="Form">Form 1040-SS</citation>:<bulletlist>
<li><citation type="Form">Form 8867</citation></li>
<li><citation type="Form">Form 8888</citation></li>
<li><citation type="Form">Form 8919</citation></li>
<li><citation type="Form">Form 8959</citation></li>
<li><citation type="Form">Form 9000</citation> (TY21 and later)</li>
<li>Schedule C<note>See IRM 3.21.3.81.5 for T-Lines when Schedule C is attached to Form 1040-SS.</note></li>
<li>Schedule H</li>
<li>Schedule LEP (TY19 and later)</li>
<li>Schedule SE</li>
</bulletlist></para>
<para>If any other forms or schedules are attached, they <emphasis type="b">must</emphasis> be <emphasis type="b"><emphasis type="q">X</emphasis></emphasis>-ed or moved behind the last transcribable form.</para>
</subsection2>
</subsection1>
<subsection1 id="id340102258"><date>(10-30-2024)</date>
<title>Form 1040-NR and Form 1040-NR-EZ - General Instructions</title>
<para><citation type="Form">Form 1040-NR</citation> are filed by:<alphalist restrict="norestrict">
<li>Nonresident aliens who have United States source income or income effectively connected with a U.S. trade or business</li>
<li>Nonresident aliens who are temporarily present in the United States</li>
<li>Dual-status taxpayers in the year of entry into (as a dual-status statement) or departure from the U.S.<note notetype="note">If there is an indication that the taxpayer is a Dual-Status filer, follow instructions for Dual-Status Returns. See <seealso idref="id340101997">IRM 3.21.3.85.1</seealso>.</note></li>
<li>Dual-status taxpayers in the year that status changed due to expatriation</li>
</alphalist><note notetype="reminder">Convert <emphasis type="b">all</emphasis> <citation type="Form">Form 1040-NR-EZ</citation> to <citation type="Form">Form 1040-NR</citation>.</note></para>
<para>All <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040-NR-EZ</citation> are processed under FLC 20.</para>
<para>See table below to determine Document Code and Return Due Date:<table frame="all" id="id340100146" summary="Determining Document Code and Return Due Date">
<tgroup cols="5" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="20*"/>
<colspec colname="col2" colwidth="20*"/>
<colspec colname="col3" colwidth="20*"/>
<colspec colname="col4" colwidth="20*"/>
<colspec colname="COLSPEC0" colwidth="20*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Form Filed</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Criteria</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Document Code</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Return Due Date</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Program</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 1040-NR</citation></entry>
<entry>Wages on line 1a</entry>
<entry>73</entry>
<entry>/04/15/2026</entry>
<entry>46120, 46160</entry>
</row>
<row>
<entry><citation type="Form">Form 1040-NR</citation></entry>
<entry>No Wages</entry>
<entry>72</entry>
<entry>06/15/2026</entry>
<entry>46140, 46180</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection1>
<subsection1 id="id340102259"><date>(10-29-2025)</date>
<title>Form 1040-NR - Special Procedures</title>
<para>If the taxpayer indicates that they were a resident in the U.S. all year, review the complete return and attachments for additional information explaining the taxpayer's claim of continuing nonresident alien status. If attachments do not verify continuing non-residency, <emphasis type="b">correspond for filer's U.S. Status.</emphasis> When corresponding, use <citation type="Form">Form 9143</citation> with the following literal: <emphasis type="b">If you are a U.S. Citizen or U.S. Resident, you must file <citation type="Form">Form 1040</citation> and report worldwide income. Please complete, sign and return a <citation type="Form">Form 1040</citation> after attaching all necessary forms, schedules and federal income tax withholding statements.</emphasis><note notetype="exception"><emphasis type="b">Do not correspond</emphasis> when the taxpayer is an employee of a foreign government or holds an <emphasis type="q">F</emphasis>, <emphasis type="q">J</emphasis>, <emphasis type="q">M</emphasis>, or <emphasis type="q">Q</emphasis> visa. But see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso> to verify that the taxpayer continues to be an <emphasis type="b">exempt individual</emphasis> under the substantial presence test. For example, a taxpayer temporarily present in the United States on a J visa is an exempt individual for only 2 out of 6 years and a student temporarily present in the United States on a F visa is an exempt individual for only 5 years.</note></para>
<para>All amounts are to be reported in U.S. currency <emphasis type="b">ONLY</emphasis>. If amounts are reported in foreign currency, give the return to the <emphasis type="b">workleader</emphasis>. The workleader will convert any amounts reported in foreign currency to U.S. dollars using the web address, <a external="yes" href="https://fiscaldata.treasury.gov/datasets/treasury-reporting-rates-exchange/treasury-reporting-rates-of-exchange" title="Historical Exchange Rates">https://fiscaldata.treasury.gov/datasets/treasury-reporting-rates-exchange/treasury-reporting-rates-of-exchange</a>, and using the December rates for the tax year of the return.</para>
<para>Edit FPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> if Schedule SE is attached or the taxpayer includes an entry on Schedule 2, line 4.</para>
<para>If <citation type="Form">Form 1040-NR</citation>, line 1b has an entry, edit SPC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis>.</para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">C</emphasis></emphasis> when <citation type="Form">Form 8833</citation> is attached to <citation type="Form">Form 1040-NR</citation>.</para>
<para>A fiscal year is twelve full months ending on the last day of the any month other than December. For TY 202607 and later, edit FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis> if the return is a fiscal year filer and any of the following applies:<bulletlist>
<li>Form 1062 is attached.</li>
<li>An amount is present on Schedule 2, line 17z and the taxpayer notated <emphasis type="q">Deferral 1062I</emphasis>.</li>
<li>An amount is present on Schedule 3, line 13z and the taxpayer notated <emphasis type="q">Deferral 1062NL</emphasis>.</li>
</bulletlist></para>
<para>When <citation type="Form">Form 1042-S</citation> with <emphasis type="b">Exemption Code 02 in box 3a</emphasis> (exempt under an Internal Revenue Code section) is filed on <citation type="Form">Form 1040-NR</citation>:<table frame="all" id="id340102875" summary="Form 1042-S with Exemption Code 2" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Taxpayer has not entered income or exclusion</entry>
<entry>Take no action.</entry>
</row>
<row>
<entry>Taxpayer shows the amount as income and exclusion or as a tax treaty on page 1</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> entries where found.</entry>
</row>
<row>
<entry>Taxpayer reported gross income and excluded withholding allowance</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> those amounts wherever found and accept the net income where reported.</entry>
</row>
<row>
<entry>If the taxpayer reports all or part of net income as taxable income</entry>
<entry>Accept the taxpayer's amount on the appropriate line.</entry>
</row>
<row>
<entry>Prepared by <emphasis type="b">USAID</emphasis><note>The return may be stamped <emphasis type="b">Treasury Regulation 1.6012-1(b)(3), USAID/G/HCD/POSS/TAX.</emphasis></note></entry>
<entry><steplist>
<li>Accept the return as filed,</li>
<li>Verify the Form 1042-S for the taxpayer's name, Taxpayer Identification Number (TIN), and withholding only, and</li>
<li><emphasis type="b">DO NOT <emphasis type="q">X</emphasis></emphasis> out entries in accordance with normal Exemption Code 02 procedures.</li>
</steplist><br/></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>When Form 1042-S with <emphasis type="b">Exemption Code 04</emphasis> in box 3a (exempt under a tax treaty) is filed on <citation type="Form">Form 1040-NR</citation>:<table frame="all" id="id340102876" summary="Form 1042-S with Exemption Code 4" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Taxpayer has entered a valid tax treaty article on Schedule OI, and reported the exempt income on line 1k</entry>
<entry>Take no action.</entry>
</row>
<row>
<entry>Taxpayer has identified a valid treaty and has included the exempt amount as taxable income (e.g., line 1a) and has not included or deducted it elsewhere on the return</entry>
<entry><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry,</li>
<li>Adjust line 1a or wherever found to exclude the exempt income, and</li>
<li>Edit exempt amount to line 1k.</li>
</steplist></entry>
</row>
<row>
<entry>Taxpayer did not identify a valid article number</entry>
<entry><emphasis type="b">Correspond</emphasis>.<note notetype="exception">Do not correspond for a missing article number when Income Code 16 (Income Code 15 for TY14 and prior) AND Exemption Code 04 are present AND any of the following conditions apply:<br/> • Form 1042-S was issued by a college/university, or<br/> • it is a zero-balance return, or<br/> • Form 1042-S has no withholding.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Certain situations will require special editing procedures. The special situations in this section include:<bulletlist>
<li>Employees of International Organizations and Foreign Governments</li>
<li>Government Service Employees</li>
<li><citation type="IRC">IRC 872</citation></li>
<li>Commuters from Canada or Mexico</li>
<li>Article XXV, U.S. – Canada Income Tax Treaty</li>
<li><citation type="Form">Form 1040-NR</citation>/<citation type="Form">Form 1040-NR-EZ</citation> - Manual Refund Procedures</li>
<li>Tax Treaty – General Information</li>
<li>Exclusion(s) Due to Tax Treaties</li>
<li>Expatriation Returns</li>
<li>Exchange Visitor Program</li>
<li><citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> Decedent Returns</li>
<li>Social Security/Railroad Retirement Benefits</li>
<li>Other Retirement Benefits Withholding: Survivor Benefit Annuities (SBAs)/Survivor Benefit Plans (SBPs)</li>
<li>Tie-Breaker</li>
<li><citation type="Form">Form 1040-NR</citation> with Address or Income from Guam</li>
<li>Protective Claims</li>
<li>Norway Treaty</li>
<li>Estate or Trust Returns</li>
</bulletlist></para>
<subsection2 id="id340102260"><date>(01-01-2015)</date>
<title>Employees of International Organizations and Foreign Governments</title>
<para>Nonresident aliens who work in the United States for certain international organizations (e.g., certain United Nations organizations, International Bank for Reconstruction and Development, and International Monetary Fund (IMF)) or for foreign governments may exempt income earned in the U.S. from U.S. taxation under <emphasis type="b"><citation type="IRC">IRC 893</citation></emphasis> when they file their U.S. individual tax returns.</para>
<para>Employees of an international organization claiming exemption should know the number of the Executive Order covering their organization and should have some written evidence of their acceptance or designation by the Secretary of State. <alphalist>
<li>If claimed on <citation type="Form">Form 1040-NR</citation>, see <seealso idref="id340100474">IRM 3.21.3.84.19.8</seealso>.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340103114"><date>(01-04-2021)</date>
<title>Government Service Employees</title>
<para>The individuals claiming this treaty article will be filing <citation type="Form">Form 1040-NR</citation> and will hold A-1 or A-2 visas. Refer to <seealso idref="id340103115">Exhibit 3.21.3-14</seealso> for a list of countries that will help determine if the claim is valid. See <seealso idref="id340100474">IRM 3.21.3.84.19.8</seealso> for additional information.<note notetype="example">Article 19 from <emphasis type="b">Australia</emphasis> is a valid treaty on <citation type="Form">Form 1040-NR</citation>. If a taxpayer claims this article, allow the claim.</note></para>
</subsection2>
<subsection2 id="id340102289"><date>(04-24-2020)</date>
<title>IRC 872</title>
<para>Under <citation type="IRC">IRC 872</citation>(b)(3), compensation paid by a foreign employer to a nonresident alien individual present in the United States on an <emphasis type="q">F</emphasis>, <emphasis type="q">J</emphasis>, or <emphasis type="q">Q</emphasis> visa while participating in certain exchange or training programs is exempt from tax. A <emphasis type="q">foreign employer</emphasis> includes nonresident alien individual, foreign partnership, or foreign corporation, or an office or place of business maintained in a foreign country or in a territory of the United States by a domestic corporation, a domestic partnership, or an individual who is a citizen or resident of the United States.</para>
</subsection2>
<subsection2 id="id340102261"><date>(01-01-2015)</date>
<title>Commuters from Canada or Mexico</title>
<para>If a taxpayer from Canada or Mexico indicates that they are a <emphasis type="q">commuter</emphasis> (travels daily from their home in Canada or Mexico to a work location in the U.S.), they: <bulletlist restrict="norestrict">
<li>Are not considered present in the United States for purposes of the substantial presence test. See <seealso idref="id340102111">IRM 3.21.3.3.2</seealso> for more information.</li>
<li>Are treated as a nonresident alien for U.S. tax purposes, if they do not meet the substantial presence test.</li>
<li>Must file <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> to report their U.S. income.</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340102262"><date>(10-30-2024)</date>
<title>Article XXV, U.S. - Canada Income Tax Treaty</title>
<para>When a <citation type="Form">Form 1040-NR</citation> is received from a Canadian citizen/resident who has income from U.S. sources, they may be computing their U.S. tax liability in accordance with the special provisions of the tax treaty between the United States and Canada which allows married Canadian citizens/residents to figure the U.S. tax liability using joint (Married Filing Joint) tax rates. <note notetype="caution">Article XXV is usually filed with both <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040</citation>; <emphasis type="b">do not process as a Dual-Status return.</emphasis></note><note><emphasis type="b">Do not code for a single or head of household taxpayer.</emphasis></note></para>
<para>The following are indications that can help identify Canadian taxpayers claiming <emphasis type="q">Article XXV</emphasis>:<alphalist restrict="norestrict">
<li>Two names are entered in the caption area of the return,</li>
<li>Hypothetical married filing joint tax computation using worldwide income (income from all sources and includes foreign and U.S. income) for both taxpayers (Form 1040 or statement),</li>
<li>A statement is attached indicating that a special computation permitted by the U.S.-Canada Tax Treaty has been used,</li>
<li>A notation of <emphasis type="q">Article XXV</emphasis> is found on the return or its attachments.</li>
</alphalist></para>
<para>When this condition is recognized on a <citation type="Form">Form 1040-NR</citation> refund return:<alphalist>
<li>Edit the name of the secondary taxpayer to the additional information line,</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis>,</emphasis></li>
<li>Edit an Action Trail, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>.</li>
</alphalist><note>If <citation type="Form">Form 1040-NR</citation> is not a refund, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation> and process Form 1040-NR using normal procedures.</note></para>
</subsection2>
<subsection2 id="id340102267"><date>(10-30-2024)</date>
<title>Form 1040-NR - Manual Refund Procedures</title>
<para><emphasis type="b">On a refund return</emphasis> when the nonresident has an address on <citation type="Form">Form 1040-NR</citation>, Page 2, line 35e that differs from the caption address and at least one is foreign, edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="q">Manual Refund.</emphasis> See <seealso idref="id340102139">Figure 3.21.3-28</seealso>.</para>
<para>If a foreign address is present in the <citation type="Form">Form 1040-NR</citation> caption, and a name is present or has been edited as a second AIL, underline both. Then take the following actions for <emphasis type="b">REFUND</emphasis> returns:<alphalist>
<li>For Decedent Returns - <emphasis type="b">Do not edit</emphasis> CCC <emphasis type="q">L</emphasis> or CCC <emphasis type="q">W</emphasis>.</li>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="q">Manual Refund</emphasis>.</li>
</alphalist><note notetype="exception"><emphasis type="b">Do not edit</emphasis> CCC <emphasis type="q">Y</emphasis> if CCC <emphasis type="q">3</emphasis> has been edited. If taxpayer has elected to use Direct Deposit or has been issued an IRS Number (IRSN), <emphasis type="b">do not edit</emphasis> CCC <emphasis type="q">Y</emphasis>. An IRSN can be identified when the middle two digits are not 50 - 65, 70 - 88, 90 - 92 or 94 - 99, and the number starts with a 9.</note></para>
<figure id="id340102139">
<graphic id="id340102140"><file filename="34010028"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains two graphics. The first graphic represents page 1 of Form 1040-NR:<desc-bulletlist>
<desc-li>The name is Rafael Cadagua.</desc-li>
<desc-li>The TIN as 000-00-1414.</desc-li>
<desc-li>The address is 340 Quartz Drive in Santa Fe, NM, and the ZIP code is 87501.</desc-li>
<desc-li>Lines 1a, 1z, 9, and 11a of Form 1040-NR, page 1 show the amount of 37000.</desc-li>
<desc-li>There is a red <desc-quote>SP</desc-quote> edited in the right margin beside the address area, to indicate the country code.</desc-li>
<desc-li>Since the taxpayer checked the single filing status box, the filing status code edited in red is a <desc-quote>1</desc-quote>.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents a partial view of Form 1040-NR, page 2. The view shows that there is an amount of 2400 on line 33 and 1700 on line 35a. There is an address in the block at line 35e, <desc-quote>If you want your refund check mailed to an address outside the United States, not shown on page 1, enter here,</desc-quote> which is 77 Plaza de Huebra 28056 Madrid, Spain.</desc-para>
<desc-para>On a refund return when the nonresident has an address in the block notated, <desc-quote>If you want your refund check mailed to an address outside the United States, not shown on page 1, enter here,</desc-quote> on line 35e which differs from the entity address and at least one is foreign, issue a manual refund. A Computer Condition Code (CCC) of <desc-quote>Y</desc-quote> is edited in red to the right of the <desc-quote>Trust</desc-quote> box in the Filing Status area, and the notation of <desc-quote>Manual Refund</desc-quote> is edited vertically in the left side margin as the action trail.</desc-para>
</descriptor></graphic>
<caption>Issuing a Manual Refund</caption></figure>
</subsection2>
<subsection2 id="id340102268"><date>(10-30-2024)</date>
<title>Tax Treaty - General Information</title>
<para>The United States has income tax treaties with a number of countries. Under these treaties, residents of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.<note>An individual is a <emphasis type="q">resident</emphasis> of a foreign country under an income tax treaty if they are treated as a resident under the domestic laws of that country for income tax purposes. Certain treaties provide that citizenship alone is not sufficient to establish <emphasis type="q">residency</emphasis> in U.S. for purposes of the treaty and impose additional requirements, such as physical presence, a permanent home or habitual abode within the United States to establish U.S. residency.</note></para>
<para>Tax treaties reduce the U.S. taxes of residents of foreign countries. With certain exceptions, they do not reduce the U.S. taxes of U.S. citizens or residents. U.S. citizens and residents are subject to U.S. income tax on their worldwide income (income from all sources and includes foreign and U.S. income).</para>
<subsection3 id="id340102730"><date>(01-01-2018)</date>
<title>Exclusion(s) Due to Tax Treaties</title>
<para>If the taxpayer claims an exclusion of income or exemption from tax due to a treaty, a valid treaty article number must be identified. Verify the validity of the tax treaty exemption claimed using <emphasis type="b"><seealso idref="id340102555">Exhibit 3.21.3-10</seealso></emphasis>. <emphasis type="b">Do not accept Exemption Code <emphasis type="q">04</emphasis> on Form 1042-S as a valid tax treaty exemption.</emphasis> Treaty country and specific treaty benefits claimed must be verified. <note notetype="exception">Do not correspond for a missing article number when Income Code 16 (Income Code 15 for TY14 and prior) AND Exemption Code 04 are present AND any of the following conditions apply:<br/>- Form 1042-S was issued by a college or university, or<br/>- It is a zero-balance return, or<br/>- Form 1042-S shows no withholding.</note><note>When determining if a taxpayer is a resident of Canada, do not use the address in the caption. The country should be determined by Schedule OI, questions A and/or B, or <citation type="Form">Form 1040-NR-EZ</citation>, page 2.</note></para>
<para>If the taxpayer includes a copy of a letter from the U.S. Competent Authority or from a foreign competent authority for the taxpayer's country of residence that says the income the taxpayer is excluding under the treaty is taxable only in the foreign country, allow the exclusion.</para>
<para>Tax treaty country and article are found on the treaty table located at <seealso idref="id340102555">Exhibit 3.21.3-10</seealso>. The following footnotes must be used when determining if a taxpayer is eligible for the benefits of that treaty. If the amount is exceeded per the footnote, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty amount claimed.<table frame="all" id="id340100135" summary="Footnote Explanation">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Footnote</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Explanation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>25</entry>
<entry>Exemption does not apply if gross receipts (including reimbursements) exceed this amount.</entry>
</row>
<row>
<entry>26</entry>
<entry>Exemption does not apply if net income exceeds this amount.</entry>
</row>
<row>
<entry>28</entry>
<entry>Exemption does not apply if compensation (or gross income from the Philippines and Romania) exceeds this amount.</entry>
</row>
<row>
<entry>46</entry>
<entry>Exemption does not apply if gross receipts exceed this amount.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
</subsection2>
<subsection2 id="id340102315"><date>(06-07-2022)</date>
<title>Expatriation Returns</title>
<para>Taxpayers that are subject to expatriation tax must attach <citation type="Form">Form 8854</citation>, Initial and Annual Expatriation Statement, to their 1040-NR for the year of expatriation. Taxpayers may elect to defer all or a portion of the expatriation tax. Taxpayers making this election must file <citation type="Form">Form 8854</citation> annually up to and including the year in which the full amount of deferred tax and interest are paid.</para>
<para>If <citation type="Form">Form 8854</citation> is attached:<bulletlist>
<li>If unnumbered return and there is no LB&amp;I stamp indicating LB&amp;I received the return, stop coding, and route the entire return to Stop 4301 AUSC.</li>
<li>If unnumbered return and there is an LB&amp;I stamp indicating LB&amp;I received the return, edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis>, and continue processing as normal.</li>
<li>If numbered return, edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis>, and continue processing as normal.</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340102318"><date>(01-04-2021)</date>
<title>Exchange Visitor Program</title>
<para>Foreign nationals with J-1 Visas are temporarily in the U.S. as part of the <emphasis type="b">Exchange Visitor Program</emphasis> for a period of a few weeks to several years. There are many program categories within the Exchange Visitor Program including programs for individuals in the U.S. for the primary purpose of participating in programs for study, training, teaching or research. These J-1 visa program participants may be eligible for the treaty benefits of these categories of personal services.</para>
<para>Individuals participating in the Private Sector Programs Division in the Camp Counselor and Summer Work/Travel categories are foreign students who are in the U.S. to work temporary, seasonal-type jobs during school vacations for a period not to exceed 4 months. These J-1 visa program participants are <emphasis type="b">not eligible</emphasis> for benefits under a treaty article (Students, Trainees, Teachers and Researchers) for the income they earn while performing services in the United States. In addition, these individuals are not eligible to deduct their travel expenses to the United States as employee business expenses on Schedule A. To determine if the taxpayer is part of the Camp Counselor and Summer Work/Travel categories, use the information below:<alphalist>
<li>Wages from summer-type seasonal work (e.g., retail, casinos, resorts, or restaurants)</li>
<li>Number of days present in the U.S. of 4 months or less (see Schedule OI, line H)</li>
</alphalist></para>
<para>If the taxpayer meets the criteria above and is claiming a tax treaty for studying, training, teaching, or research from their country, take the following actions: <alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exclusion amount wherever it is reported.</li>
<li>Edit the income on the appropriate line of <citation type="Form">Form 1040-NR</citation>.</li>
</alphalist><note>The taxpayer may identify themselves as a <emphasis type="q">Cultural Exchange Participant</emphasis> or <emphasis type="b">Service Provider</emphasis>.</note></para>
</subsection2>
<subsection2 id="id340102283"><date>(01-01-2015)</date>
<title>Form 1040-NR or Form 1040-NR-EZ Decedent Returns</title>
<para>For complete instructions, see <seealso idref="id340102964">IRM 3.21.3.10</seealso>.<note>See <seealso idref="id340101586">Figure 3.21.3-29</seealso> showing the correct way to code a decedent AIL along with a foreign address.</note></para>
<figure id="id340101586">
<graphic id="id340102057" pgbrk="nobreak" rotation="portrait"><file filename="34010029"/><descriptor>
<desc-para>This figure contains three (3) graphics. The first graphic represents page 1 of Form 1040-NR:<desc-bulletlist>
<desc-li>The name is Carla Tissino.</desc-li>
<desc-li>The TIN is 000-00-4950.</desc-li>
<desc-li>The address is 6093 via Vesuvius in Milan, Italy.</desc-li>
<desc-li>The country of Italy has a slash edited in red before and after, along with a dollar sign ($).</desc-li>
<desc-li>The block letters of <desc-quote>IT</desc-quote> are edited in red to the right of the country in the margin to indicate the country code.</desc-li>
<desc-li>The filing status box 1 is checked (single nonresident alien), and a Filing Status Code (FSC) of <desc-quote>1</desc-quote> is edited in red in the margin to the left of the filing status boxes.</desc-li>
<desc-li>Lines 1a, 1z, and 9 show the amount of 30000.00.</desc-li>
<desc-li>A <desc-quote>Manual Refund</desc-quote> is issued on a refund return filed by a nonresident who is deceased, a red block letter of <desc-quote>Y</desc-quote> is edited to the right of the <desc-quote>Trust</desc-quote> box in the Filing Status area, and the notation of <desc-quote>Manual Refund</desc-quote> is edited in the left side margin vertically as the action trail.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents a partial page 2 of Form 1040-NR showing the amount of 2200.00 on line 33 and 1200.00 on line 35a, indicating that the taxpayer is entitled to a refund.</desc-para>
<desc-para>The third graphic represents Form 1310. The taxpayer is Carla Tissino. The date of death is 06-05-2025. The taxpayer’s TIN is 000-00-4950. The name of the person claiming the refund is Luca Tissino, and their address is 1125 via Curone, Apartment 6J in Milan, Italy. There is a text box which states <desc-quote>Form 1040-NR and valid Form 1310 both have original signatures.</desc-quote></desc-para>
<desc-para>The Form 1310 indicates that the taxpayer is deceased, and therefore, the entity on Form 1040-NR, page 1 is coded accordingly.<desc-bulletlist>
<desc-li><desc-quote>DECD</desc-quote> is edited in red after the taxpayer’s last name of Tissino.</desc-li>
<desc-li>Luca Tissino is edited and underlined in red to indicate the additional information line as the person claiming the refund.</desc-li>
<desc-li>Luca Tissino’s address of 1125 via Curone, Apartment 6J is then edited to the entity area of page 1 and underlined in red as the new address.</desc-li>
<desc-li>The street address for Carla Tissino is circled out.</desc-li>
<desc-li>The Computer Condition Codes of <desc-quote>F</desc-quote> and <desc-quote>Y</desc-quote> are edited to the right of the <desc-quote>Trust</desc-quote> box in the Filing Status area. The <desc-quote>F</desc-quote> is for the taxpayer who died during the tax year, and the <desc-quote>Y</desc-quote> is to indicate a manual refund.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Issue Manual Refund for a Decedent on Form 1040-NR</caption></figure>
</subsection2>
<subsection2 id="id340102285"><date>(01-01-2024)</date>
<title>Social Security/Railroad Retirement Benefits</title>
<para><emphasis type="b">Follow the instructions below when <citation type="Form">Form 1040-NR</citation> is filed with Form SSA-1042S or Form RRB-1042S.</emphasis><note notetype="note">Do not confuse Form SSA-1099, Form RRB-1099, or Form 1042-S with Form SSA-1042S or Form RRB-1042S.</note></para>
<para>A nonresident alien is taxed at 30% on 85% of their Social Security/Railroad Retirement Benefits income, unless exempt by a tax treaty. The following are the only countries whose residents are exempt from U.S. tax on their Social Security/Railroad Retirement Benefits income:<alphalist>
<li>Canada</li>
<li>Egypt</li>
<li>Germany</li>
<li>India (exempts only the portion of benefits that is based on earnings from U.S. Federal, State or local government employment for an individual who is <emphasis type="b">both</emphasis> a resident and national of India)</li>
<li>Ireland</li>
<li>Israel</li>
<li>Italy</li>
<li>Japan</li>
<li>Romania</li>
<li>United Kingdom (includes Great Britain, England, Northern Ireland, Scotland, and Wales)</li>
</alphalist><note notetype="exception">Residents of Switzerland are taxed at 15% on 85% of their Social Security/Railroad Retirement Benefits income.</note></para>
<para>If the taxpayer is not a resident of one of the exempt countries, multiply the total Social Security/Railroad Retirement Benefits income (box 5) by .85, multiply that amount by .30, and then edit the calculated tax result to be included on line 23a.<note notetype="exception">For residents of Switzerland, multiply the total Social Security/Railroad Retirement Benefits income by .85, multiply that amount by .15, and then edit the calculated tax result to be included on line 23a.</note></para>
</subsection2>
<subsection2 id="id340102286"><date>(10-30-2024)</date>
<title>Other Retirement Withholding: Survivor Benefit Annuities (SBAs)/Survivor Benefit Plans (SBPs)</title>
<para>A member of the United States military reaching retirement age may elect to receive, during their lifetime, a reduced United States military pension in order that their surviving spouse may continue to draw a United States military pension after their death. After the death of the United States military retiree, the pension which is paid to the retiree's surviving spouse is called a <emphasis type="q">Survivor Benefit Annuity</emphasis> (SBA) or a <emphasis type="q">Survivor Benefit Plan</emphasis> (SBP). <note notetype="note">Amounts reported on Form 1042-S with Income Code 15 (Income Code 14 for TY14 and prior) are U.S. source taxable income unless a tax treaty between the United States and the country in which the NRA recipient is a resident provides otherwise.</note></para>
<para>SBAs/SBPs paid to a <emphasis type="b">nonresident alien</emphasis> who is a resident in one of the following countries are not subject to U.S. tax under current treaties, provided they meet any requirements listed below or, if the country is marked with an asterisk (*), they are a national of the country in which they are a resident: <table frame="all" id="id340101365" summary="Exempt Countries" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Australia</entry>
<entry>Latvia*</entry>
</row>
<row>
<entry>Austria</entry>
<entry>Lithuania*</entry>
</row>
<row>
<entry>Bangladesh*</entry>
<entry>Luxembourg*</entry>
</row>
<row>
<entry>Barbados</entry>
<entry>Malta*</entry>
</row>
<row>
<entry>Belgium*</entry>
<entry>Mexico*</entry>
</row>
<row>
<entry>Bulgaria*</entry>
<entry>Morocco*</entry>
</row>
<row>
<entry>China*</entry>
<entry>Netherlands*</entry>
</row>
<row>
<entry>Chile*</entry>
<entry>New Zealand (must also be a citizen of New Zealand)</entry>
</row>
<row>
<entry>Cyprus*</entry>
<entry>Norway</entry>
</row>
<row>
<entry>Czech Republic (decedent must have been a resident of Czech Republic)</entry>
<entry>Pakistan</entry>
</row>
<row>
<entry>Denmark*</entry>
<entry>Portugal*</entry>
</row>
<row>
<entry>Egypt</entry>
<entry>Romania</entry>
</row>
<row>
<entry>Estonia*</entry>
<entry>Russia/Russian Federation (must also be a citizen of Russia)</entry>
</row>
<row>
<entry>Finland*</entry>
<entry>Slovak Republic/Slovakia (decedent must have been a resident of Slovak Republic)</entry>
</row>
<row>
<entry>Germany*</entry>
<entry>Slovenia*</entry>
</row>
<row>
<entry>Hungary*</entry>
<entry>South Africa*</entry>
</row>
<row>
<entry>Iceland*</entry>
<entry>Spain*</entry>
</row>
<row>
<entry>India*</entry>
<entry>Sri Lanka</entry>
</row>
<row>
<entry>Ireland*</entry>
<entry>Sweden (must also be a citizen of Sweden)</entry>
</row>
<row>
<entry>Israel</entry>
<entry>Switzerland*</entry>
</row>
<row>
<entry>Italy*</entry>
<entry>Thailand*</entry>
</row>
<row>
<entry>Jamaica* (decedent must have been a national of Jamaica at the time the services were rendered)</entry>
<entry>Tunisia</entry>
</row>
<row>
<entry>Japan* </entry>
<entry>Turkey*</entry>
</row>
<row>
<entry>Kazakhstan (must also be a citizen of Kazakhstan)</entry>
<entry>United Kingdom*<br/>(includes notations of Great Britain, England, Northern Ireland, Scotland, and Wales)</entry>
</row>
<row>
<entry>Korea (South)</entry>
<entry>Venezuela*</entry>
</row>
</tbody>
</tgroup>
</table><note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. Accordingly, beginning in 2024, SBAs and SBPs paid to a resident and national of Chile should be treated as not subject to U.S. tax.</note><note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024. Beginning in 2024, it may not be relied upon to exclude SBAs and SBPs from U.S. tax.</note><note>The U.S.-Russia tax treaty is suspended for these taxes as of August 16, 2024. It may not be relied upon after that date to exclude SBAs and SBPs from U.S. tax.</note></para>
<para>SBAs/SBPs paid to residents and citizens of the following countries are taxable in the United States at the following tax rates under current tax treaties (or in the absence of a treaty):<table frame="all" id="id340101366" summary="Reduced Tax Rrates" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Tax Rate</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Canada</entry>
<entry>15%</entry>
</row>
<row>
<entry>All other countries (no tax treaty)</entry>
<entry>30%</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340102611"><date>(01-01-2023)</date>
<title>Tie-Breaker</title>
<para>If the taxpayer claims residency using the <emphasis type="q">Tie-Breaker Rule,</emphasis> use the same criteria to validate the treaty. See <seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso>.<note>Article IV is not a valid article to exempt income under when citing Tie-breaker.</note></para>
<para>A taxpayer cannot claim an Article pertaining to <emphasis type="q">Tie-breaker,</emphasis> such as Article IV or Article 4, to exclude U.S. source income since <emphasis type="q">Tie-breaker</emphasis> articles only pertain to residency. However, if a taxpayer is excluding <emphasis type="b">non</emphasis>-U.S. source income claiming only Article IV or Article 4, the exclusion is allowable since <emphasis type="b">non</emphasis>-U.S. source income is not taxable. Follow the taxpayer’s intent if they report and subsequently exclude <emphasis type="b">non</emphasis>-U.S. source income from their return.<note>If the taxpayer is claiming <emphasis type="q">Tie-breaker</emphasis> Article to exclude U.S. source income, edit the excluded U.S. source income back into line 1a.</note></para>
<para>If the taxpayer is claiming non U.S. source income on line 1k, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry.</para>
<para>If the income made by the taxpayer is not U.S. sourced, no tax is assessed and the taxpayer receives all their withholding.</para>
<para>The taxpayer may file a <citation type="Form">Form 1040-NR</citation> with a U.S. address when using the tie-breaker rule.</para>
<para>If the taxpayer is using Article IV or Article 4 to exempt U.S. source income, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k and ensure the income is reported on <citation type="Form">Form 1040-NR</citation>, lines 1a through 7a, or Schedule 1, lines 1 through 7 or 9. If the source of income is not specified, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k and edit the amount to line Form 1040-NR, lines 1a through 7a, or Schedule 1, lines 1 through 7 or 9.<note>U.S. sourced income is reported on Form W-2, Form 1042-S, Form SSA-1042S, Form RRB-1042S, Form 1099 Series, Form 8805, Form 8288-A, or a statement of income.</note></para>
</subsection2>
<subsection2 id="id340102732"><date>(01-01-2019)</date>
<title>Form 1040-NR with Address or Income from Guam</title>
<para>If Guam is shown on Schedule OI, question B and the return is:<alphalist>
<li>Unnumbered, place it in the designated bin in unit for transshipping back to Guam (see <seealso idref="id340103295">IRM 3.21.3.77.1.1</seealso> for transshipping procedures).</li>
<li>Numbered, edit Action Code <emphasis type="b"><emphasis type="q">640</emphasis></emphasis> and attach <citation type="Form">Form 4227</citation> notating <emphasis type="q">Delete DLN and transship back to Guam.</emphasis></li>
</alphalist></para>
<para>If the address shown on Schedule OI, question B is other than the U.S. or Guam, <emphasis type="b">correspond</emphasis> for place of residence.</para>
<para>If the country on Form W-2 is Guam and copy <emphasis type="q">C</emphasis> of the W-2 is attached:<alphalist>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">332.</emphasis></emphasis></li>
<li>Attach <citation type="Form">Form 4227</citation> notating <emphasis type="b"><emphasis type="q">Guam W-2 <emphasis type="q">C</emphasis> Copy</emphasis></emphasis>.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102785"><date>(01-01-2015)</date>
<title>Protective Claims</title>
<para>Returns marked as <emphasis type="q">Protective Claim,</emphasis> <emphasis type="q">Protective Refund,</emphasis> <emphasis type="q">Protective Claim for Refund,</emphasis> or similar statement will be removed from the batch and routed to Accounts Management. Notate <emphasis type="q">Protective Claim</emphasis> in the remarks box of <citation type="Form">Form 4227</citation>.<note notetype="exception">If the return is amended, do not remove from the batch. Edit CCC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis> and continue processing.</note></para>
</subsection2>
<subsection2 id="id340103140"><date>(01-01-2015)</date>
<title>Norway Treaty</title>
<para>Accept <emphasis type="b">all</emphasis> returns as valid when the taxpayer is claiming Article 4A (Offshore Activities) for Norway.</para>
</subsection2>
<subsection2 id="id340100233"><date>(10-30-2024)</date>
<title>Estate or Trust Returns</title>
<para>Estate or Trust returns may be identified by one of the following indications:<alphalist>
<li>The Primary Taxpayer Identification Number (P-TIN) is an EIN rather than an SSN.</li>
<li>The name line has the name of other than an individual (such as an estate or trust).</li>
<li>The <emphasis type="b">Estate or Trust</emphasis> box is checked on <citation type="Form">Form 1040-NR</citation>.</li>
<li>The entry on <citation type="Form">Form 1040-NR</citation>, line 13b is $600 (Estate), $300 (Trust), or $100 (Trust).</li>
<li>The taxpayer quotes IRC 642(b)(2)(C) claiming $5050 on line 13b.</li>
</alphalist></para>
<para>Take the following action on a <citation type="Form">Form 1040-NR</citation>/<citation type="Form">Form 1040-NR-EZ</citation> estate or trust return:<alphalist>
<li>If numbered, edit Action Code <emphasis type="b"><emphasis type="q">640,</emphasis></emphasis> or</li>
<li>If unnumbered, notate on <citation type="Form">Form 4227</citation>, <emphasis type="q">re-sort as NMF,</emphasis> and transship to Kansas City Service Center (KCSC).</li>
</alphalist></para>
</subsection2>
</subsection1>
<subsection1 id="id340102463"><date>(10-30-2024)</date>
<title>Form 1040-NR and Form 1040-NR-EZ General Editing Instructions</title>
<para>In addition to the following subsections, see <seealso idref="id340102182">IRM 3.21.3.4</seealso> through <seealso idref="id340101977">IRM 3.21.3.12</seealso>.</para>
<para>All <citation type="Form">Form 1040-NR-EZ</citation> must be converted to <citation type="Form">Form 1040-NR</citation>. See <seealso idref="id340105023">IRM 3.21.3.86.17</seealso> for conversion instructions.</para>
<para><citation type="Form">Form 1040-NR</citation>, pages 3 through 5, have been updated to separate schedules beginning in TY20.<note>The instructions below also apply when processing prior year <citation type="Form">Form 1040-NR</citation>.</note><alphalist>
<li>Treat Schedule A (Sequence 7A), Schedule NEC (Sequence 7B), and Schedule OI (Sequence 7C) as pages 1, 2, and 3 of Sequence 07 when ordering the return.</li>
</alphalist></para>
<para>Arrange Schedules 1 through 3 in sequential order behind <citation type="Form">Form 1040-NR</citation>. When processing <citation type="Form">Form 1040-NR</citation>, keep Schedule A, Schedule NEC, and Schedule OI together as page 1, page 2, and page 3 of Sequence 07. Arrange Sequence 07 Schedules behind Form 1040-NR and Schedules 1 through 3.<note notetype="exception">When a transcribed form or schedule is found on the back side of <citation type="Form">Form 1040-NR</citation>, it is not necessary to photocopy and move behind Schedules 1-3.</note></para>
<subsection2 id="id340102465"><date>(04-26-2022)</date>
<title>Tax Period</title>
<para>If the beginning and ending dates above the caption area are the same dates as Schedule OI, question G or <citation type="Form">Form 1040-NR-EZ</citation>, page 2 (question G), process the return as a full calendar year return.</para>
<para id="id340104557">Taxpayers are allowed to file a return for fewer than 12 months only under one of the following conditions:<alphalist>
<li>An application or authority to file a short period return has been approved by the IRS (<citation type="Form">Form 1128</citation>).</li>
<li>The return is filed under Section 1.442-1(e) of IRS Regulations.</li>
<li>The return is filed under Section 1398 (Bankruptcy) Election or Second Short Year after the Section 1398 Election.</li>
<li>The taxpayer dies during the current processing year and is filing to date of death. (See decedent return editing instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns).</li>
<li>The return is the final return for the taxpayer.</li>
</alphalist></para>
<para><emphasis type="b">Correspond</emphasis> for an explanation of the taxpayer's authority to file a short period return when the beginning and ending dates above the caption area are different from Schedule OI, question G or <citation type="Form">Form 1040-NR-EZ</citation>, page 2 (question G) and none of the conditions in <seealso idref="id340104557">IRM 3.21.3.84.1 (2)</seealso> apply:<alphalist>
<li><emphasis type="b">Correspond</emphasis> by preparing <citation type="Form">Form 3696-A</citation> to send the taxpayer a 319C letter.</li>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">215</emphasis></emphasis>.</li>
</alphalist></para>
<para>Short Period returns require the following additional editing:<alphalist>
<li>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an Action Trail.</li>
<li>Edit the ending date of the tax period, using <emphasis type="q">YYMM</emphasis> format.</li>
<li>Edit the received date when one is not already present.</li>
</alphalist></para>
<para>For additional instructions, see <seealso idref="id340101976">IRM 3.21.3.11</seealso>.</para>
</subsection2>
<subsection2 id="id340103044"><date>(10-29-2025)</date>
<title>Form 1040-NR (T-Lines/T-Compute Lines)</title>
<para>In TY20 and later, <citation type="Form">Form 1040-NR</citation> may be filed with Schedule 1, Schedule 2, and Schedule 3 as supporting documents. Schedules which were previously pages 3 through 5 of <citation type="Form">Form 1040-NR</citation> have been assigned individual sequence numbers:<bulletlist>
<li>Sequence 7A - Schedule A, 1040-NR</li>
<li>Sequence 7B - Schedule NEC, 1040-NR</li>
<li>Sequence 7C - Schedule OI, 1040-NR</li>
</bulletlist></para>
<para>Convert all <citation type="Form">Form 1040-NR-EZ</citation> to <citation type="Form">Form 1040-NR</citation>. For conversion instructions, see <seealso idref="id340105023">IRM 3.21.3.86.17</seealso>.</para>
<para>The following are the T-lines and T-Compute lines for page 1 and page 2 of <citation type="Form">Form 1040-NR</citation>:<table frame="all" id="id340102564" restrict="norestrict" summary="Form 1040NR (page 1 &amp; 2) T-Lines and T-Compute Lines" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Tax Period</li>
<li>Filing Status Code - Area to the left of the <emphasis type="q">Single</emphasis> box.</li>
<li>Taxpayer Name</li>
<li>TIN</li>
<li>Additional Information Line</li>
<li>Street Address</li>
<li>City/State/Province</li>
<li>Mail Routing Code</li>
<li>Country Name</li>
<li>Special Processing Code (SPC) - Right margin to the right of Your identifying number</li>
<li>Country Code - Right margin to the right of <emphasis type="q">ZIP code</emphasis></li>
<li>Computer Condition Code (CCC) - Area to the right of the <emphasis type="b">Trust</emphasis> box in the Filing Status area.</li>
<li>Received Date - Empty space to the right of <emphasis type="q">Dependents (see instructions):</emphasis></li>
<li>Dependent's Name - Dependent columns, lines 1 and 2</li>
<li>Dependent's TIN - Dependent columns, line 3</li>
<li>Dependent Relationship Code - Dependent columns, line 5</li>
<li>Child Tax Credit Indicator - Dependent columns, line 6</li>
<li>Credit for Other Dependents Indicator - Dependent columns, line 6</li>
<li>Dependent Positions</li>
<li>Line 1a</li>
<li>Line 1k</li>
<li>Line 1z</li>
<li>Lines 2a through 5b</li>
<li>Lines 7a through 9</li>
<li>Form Processing Code (FPC) - Right margin to the right of line 7a</li>
<li>Line 10</li>
<li>Line 11a</li>
<li>Line 13a</li>
<li>Line 15</li>
<li>Return Processing Code (RPC) - Bottom-left margin</li>
<li>Action Code - Bottom-center margin</li>
<li>Audit Code - Bottom-right margin</li>
<li>Line 16</li>
<li>Line 19</li>
<li>Line 21</li>
<li>Lines 23a through 23c</li>
<li>Line 24</li>
<li>Lines 25d through 26</li>
<li>Dotted Portion of Line 28 (TY19 and TY20 only)</li>
<li>Lines 28 and 29</li>
<li>Lines 32 and 33</li>
<li>Line 35a</li>
<li>Line 35b - Routing Number</li>
<li>Line 35c - Checking and Savings Boxes</li>
<li>Line 35d - Account Number</li>
<li>Line 36 through 38</li>
<li>Third Party Designee Checkbox</li>
<li>Third Party Designee Name</li>
<li>Third Party Designee PIN</li>
<li>IP PIN</li>
<li>Preparer SSN or PTIN</li>
<li>Preparer EIN</li>
<li>Preparer Phone Number</li>
<li>Preparer Code</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 1z</li>
<li>Line 9</li>
<li>Line 11a</li>
<li>Line 15</li>
<li>Line 21</li>
<li>Line 24</li>
<li>Line 25d</li>
<li>Line 32</li>
<li>Line 33</li>
<li>Line 35a</li>
<li>Line 37</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340102466"><date>(01-01-2015)</date>
<title>Taxpayer Identification Information</title>
<para>Instruction and information in this subsection include: <alphalist>
<li>Caption Information</li>
<li>Taxpayer Identification Number</li>
<li>Name and Additional Information Line</li>
<li>Mailing Address</li>
<li>Filing Status</li>
</alphalist></para>
<subsection3 id="id340102473"><date>(01-01-2015)</date>
<title>Taxpayer Identification Number</title>
<para>For complete instructions, see <seealso idref="id340101979">IRM 3.21.3.12.2</seealso>.</para>
<subsection4 id="id340102474"><date>(01-01-2019)</date>
<title>Primary Taxpayer Identification Number (P-TIN)</title>
<para>If an EIN (format 00-0000000) is used instead of a TIN (format 000-00-0000), the return should be considered a fiduciary return. Take the following actions on a <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> fiduciary return: <alphalist restrict="norestrict">
<li>If numbered, edit Action Code <emphasis type="b"><emphasis type="q">640</emphasis></emphasis>.</li>
<li>If unnumbered, notate on <citation type="Form">Form 4227</citation> <emphasis type="q">re-sort as NMF</emphasis> and transship to Kansas City Service Center (KCSC).<note notetype="exception">If an EIN is used and there is no indication of Estate or Trust, examine the Employer Identification Number on Form W-2 and Withholding Agent's identification number on Form 8805, Form 8288-A, or Form 1042-S. If the number matches the EIN in the caption, circle the EIN in the caption, and continue processing.</note></li>
</alphalist></para>
<para>For additional instructions, see <seealso idref="id340101980">IRM 3.21.3.12.2.1</seealso>.</para>
</subsection4>
</subsection3>
</subsection2>
<subsection2 id="id340102475"><date>(01-01-2015)</date>
<title>Name and Additional Information Line</title>
<para>For complete instructions, see <seealso idref="id340101984">IRM 3.21.3.12.3</seealso>.</para>
<subsection3 id="id340102476"><date>(01-01-2015)</date>
<title>Name Line</title>
<para>Only one name is allowed.<note notetype="reminder">If two names appear on the name line, this could be an indication of Article XXV (see <seealso idref="id340102262">IRM 3.21.3.83.5</seealso>).</note></para>
<para>If two names are present and only one income, circle out the name and TIN (if present) of the taxpayer with no income.</para>
<para>If two names are present and both have income, <emphasis type="b">correspond</emphasis> for separate <citation type="Form">Form 1040-NR</citation>.</para>
<para>For additional instructions, see <seealso idref="id340102200">IRM 3.21.3.12.3.1</seealso>.</para>
</subsection3>
</subsection2>
<subsection2 id="id340102480"><date>(01-01-2015)</date>
<title>Country Name</title>
<para>For complete instructions, see <seealso idref="id340101989">IRM 3.21.3.12.6</seealso>.</para>
<subsection3 id="id340102482"><date>(01-04-2021)</date>
<title>Perfecting Form 1040-NR Country Codes</title>
<para>The Country Code is a two-alpha character that is designed to identify treaty countries whose residents are entitled to refunds of U.S. Withholding on U.S. source income.</para>
<para>Edit the appropriate two-alpha character Country Code in the right margin to the right of the <emphasis type="q">City, town, or post office, state, and ZIP code</emphasis> line. See <emphasis type="b"><seealso idref="id340101593">Exhibit 3.21.3-7</seealso></emphasis> and <emphasis type="b"><seealso idref="id340101550">Figure 3.21.3-30</seealso></emphasis>.</para>
<figure id="id340101550">
<graphic id="id340102037" pgbrk="nobreak" rotation="portrait"><file filename="34010030"/><descriptor><?Pub Dtl?>
<desc-para>This figure represents the top half of Form 1040-NR (page 1):<desc-bulletlist>
<desc-li>The taxpayer name is Vittorio Pioverna.</desc-li>
<desc-li>The TIN is 000-00-7161.</desc-li>
<desc-li>The address is 1016 Corso Ticino (which is underlined in red) in 00132 Rome, Italy. The country of Italy has a slash edited in red before and after the country name, along with a dollar sign.</desc-li>
<desc-li>The block letters of <desc-quote>IT</desc-quote> are edited in red in the right margin from the ZIP code to indicate the country code for Italy.</desc-li>
<desc-li>Filing status code <desc-quote>1</desc-quote> is edited in red to the left of the filing status boxes since the <desc-quote>single</desc-quote> box is checked by the taxpayer.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>A second graphic represents the top portion of Schedule OI with no editing.</desc-para>
</descriptor></graphic>
<caption>Editing Country Code From Caption</caption></figure>
<para>Examine <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> to determine the country in which the taxpayer was a permanent resident. Use the <emphasis type="b">priority listing</emphasis> below to determine the country code:<alphalist>
<li>Schedule OI, line B (<citation type="Form">Form 1040-NR-EZ</citation>, page 2, line B) (See <seealso idref="id340103185">Figure 3.21.3-31</seealso>).</li>
<li>Schedule OI, line A (<citation type="Form">Form 1040-NR-EZ</citation>, page 2, line A)</li>
<li>Address in the caption area of Form 1040-NR or Form 1040-NR-EZ (See <seealso idref="id340101550">Figure 3.21.3-30</seealso>.)<note notetype="exception"><emphasis type="q">Bulk/clean</emphasis> filed <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> and <citation type="Form">Form 8822</citation> is attached, use the country of the taxpayer’s old address.</note></li>
<li>Review any attachments</li>
<note>If multiple countries are present in a location above as you go through the priority list, edit the first with a listed country code.</note></alphalist></para>
<para>Edit Country Code <emphasis type="b"><emphasis type="q">XX</emphasis></emphasis> (see <seealso idref="id340101553">Figure 3.21.3-32</seealso>) if:<bulletlist>
<li>The country in which the taxpayer was a permanent resident cannot be determined</li>
<li>The country in which the taxpayer was a permanent resident is not listed in <seealso idref="id340101593">Exhibit 3.21.3-7</seealso></li>
<li><emphasis type="b">Only</emphasis> a U.S. address is listed on Form 1040-NR (including attachments)</li>
</bulletlist><note notetype="caution">Treat all <citation type="Form">Form 1040-NR</citation> returns as <emphasis type="b">frivolous</emphasis> when the taxpayer indicates that they live in the <emphasis type="b"><emphasis type="q">Republic of </emphasis></emphasis> and the country is one of the U.S. 50 states.</note></para>
<figure id="id340103185">
<graphic id="id340102038" pgbrk="nobreak" rotation="portrait"><file filename="34010031"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains two (2) graphics. The first graphic represents the top portion of Form 1040-NR (page 1):<desc-bulletlist>
<desc-li>The name is Saoirse Shannon.</desc-li>
<desc-li>The TIN is 000-00-7430.</desc-li>
<desc-li>The address is 18 Seagull Way in Charleston, WV, and the ZIP code is 25301.</desc-li>
<desc-li>The block letters of <desc-quote>EI</desc-quote> are edited in red in the margin to the right of the ZIP code to indicate the country code is for Ireland. The first priority in determining the taxpayer’s country of permanent residence is looking to Schedule Other Information (OI), question B.</desc-li>
<desc-li>Filing status code <desc-quote>1</desc-quote> is edited in red to the left of the filing status boxes since the <desc-quote>single</desc-quote> box is checked by the taxpayer.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents the top half of Schedule OI. The question B, <desc-quote>In what country did you claim residence for tax purposes during the tax year</desc-quote>, was answered Ireland; therefore, <desc-quote>EI</desc-quote> is edited as the country code based on the priority order.</desc-para>
</descriptor></graphic>
<caption>Editing Country Code From Schedule OI</caption></figure>
<figure id="id340101553">
<graphic id="id340102039" pgbrk="nobreak" rotation="portrait"><file filename="34010032"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains two graphics. The first graphic represents the top portion of Form 1040-NR, page 1:<desc-bulletlist>
<desc-li>The taxpayer name is Mickey Cobra.</desc-li>
<desc-li>The TIN is 000-00-9306.</desc-li>
<desc-li>The address is 457 Gator Way in New Orleans, LA, and the ZIP code is 70113. </desc-li>
<desc-li>There is no country listed in the entity area. A text box states: <desc-quote>No country found on attachments.</desc-quote></desc-li>
<desc-li>The entity address is domestic; therefore, <desc-quote>XX</desc-quote> is edited in red in the margin to the right of the ZIP code.</desc-li>
<desc-li>Filing status code <desc-quote>1</desc-quote> is edited in red to the left of the filing status boxes since the <desc-quote>single</desc-quote> box is checked by the taxpayer.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic is a Schedule OI with no fields completed.</desc-para>
</descriptor></graphic>
<caption>Editing a Generic Country Code</caption></figure>
</subsection3>
</subsection2>
<subsection2 id="id340102483"><date>(10-30-2024)</date>
<title>Filing Status Code (FSC)</title>
<para>A Filing Status Code must be edited on <citation type="Form">Form 1040-NR</citation> and is edited to the left of the <emphasis type="q">Single</emphasis> filing status box.</para>
<para>For every <citation type="Form">Form 1040-NR</citation> return, edit a Filing Status Code of <emphasis type="q">1</emphasis>, <emphasis type="q">3</emphasis>, or <emphasis type="q">5</emphasis>.</para>
<para>Edit the Filing Status Code (FSC) using the table below:<table frame="all" id="id340104591" summary="Perfecting Filing Status" width="4.5in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="37.25*"/>
<colspec colname="col2" colwidth="42.64*"/>
<colspec colname="col3" colwidth="20.11*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse (QSS)</entry>
<entry><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>No spousal date of death, or date of death was within the two years before the tax year of the return, <emphasis type="b">AND</emphasis></li>
<li>Based on edited Country Code, taxpayer is a resident of Canada, Mexico, or South Korea, or is a student or business apprentice from India</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse (QSS)</entry>
<entry><emphasis type="b">Any</emphasis> of the following conditions is present:<bulletlist>
<li>Spousal date of death was more than two years before the tax year of the return,</li>
<li>Spousal date of death was within the tax year of the return,</li>
<li>Spousal date of death was after the tax year of the return, <emphasis type="b">OR</emphasis></li>
<li>Based on edited Country Code, taxpayer is <emphasis type="b">not</emphasis> a resident of Canada, Mexico, or South Korea, or is <emphasis type="b">not</emphasis> a student or business apprentice from India</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is not listed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is listed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">Q</emphasis></emphasis> when the edited filing status is 5, there are no dependents listed on the return, and a qualifying non-dependent is listed:<bulletlist>
<li>In the filing status section of the return,</li>
<li>On <citation type="Form">Form 2441</citation>, or</li>
<li>On <citation type="Form">Form 8814</citation>.</li>
</bulletlist></para>
</subsection2>
<subsection2 id="id340102484"><date>(01-01-2021)</date>
<title>Dependents</title>
<?Pub _bookmark Command="Current Year Dependensts Page"?>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<subsection3 id="id340103045"><date>(01-01-2024)</date>
<title>Dependent's Name Control and TIN</title>
<para>For <citation type="Form">Form 1040-NR</citation>, up to four allowable dependents’ name controls and TINs can be transcribed.</para>
<para id="id340104558">Dependents are restricted by country of residence. To determine if dependents are allowed, see the table below:<table frame="all" id="id340102879" summary="Dependent's Name Control and TIN" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country of Residence</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Children*</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Other Dependents*</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Canada</emphasis></entry>
<entry>Yes</entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">Mexico</emphasis></entry>
<entry>Yes</entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">India</emphasis> (Students and business apprentices only)<note>Use the occupation area, Schedule OI, <citation type="Form">Form 8843</citation>, attachments, and/or <citation type="Form">Form 1040-NR-EZ</citation>, page 2 to make a determination.</note></entry>
<entry>Yes</entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">South Korea</emphasis></entry>
<entry>Yes, if lived with parents in U.S.</entry>
<entry>No</entry>
</row>
<row>
<entry><emphasis type="b">U.S. Nationals</emphasis> (regardless of country of residence)</entry>
<entry>Yes</entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">All Other Countries</emphasis></entry>
<entry>No</entry>
<entry>No</entry>
</row>
</tbody>
</tgroup>
</table><br/> See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<para>Every <emphasis type="b">allowable</emphasis> dependent must have a name control and TIN. If missing, edit the name control(s) for each dependent in row 2.</para>
<para>Circle out the column header for any dependent that does not qualify based on the country of residence. See <seealso idref="id340104558">IRM 3.21.3.84.7.1 (2)</seealso> above.</para>
<para>If the spouse’s name is present in the Dependents area, circle out the column header.</para>
<para>All other countries are not allowed to claim dependents. If a dependent is claimed, circle out the column header of the applicable dependent.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3.13</citation>, Dependents.</para>
</subsection3>
<subsection3 id="id340105137"><date>(10-29-2025)</date>
<title>Dependent Relationship Code</title>
<para>The Dependent Relationship Code is a one position, numeric code.</para>
<para>For TY25 and later, edit the Dependent Relationship Code in row 5 for each qualifying <emphasis type="b">child</emphasis> dependent.<table frame="all" id="id340105111" summary="Dependent Relationship Codes">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Relationship</emphasis></entry>
<entry valign="top"><emphasis type="b">Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>No relationship indicated, or determination cannot be made</entry>
<entry>0</entry>
</row>
<row>
<entry>Son or daughter</entry>
<entry>1</entry>
</row>
<row>
<entry>Stepchild</entry>
<entry>2</entry>
</row>
<row>
<entry>Foster Child</entry>
<entry>3</entry>
</row>
<row>
<entry>Grandchild</entry>
<entry>4</entry>
</row>
<row>
<entry>Nephew, niece, or sibling’s child</entry>
<entry>5</entry>
</row>
<row>
<entry>Brother, sister, or sibling</entry>
<entry>6</entry>
</row>
<row>
<entry>Half-brother, half-sister, or half-sibling</entry>
<entry>7</entry>
</row>
<row>
<entry>Stepbrother, stepsister, or step sibling</entry>
<entry>8</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
</subsection2>
<subsection2 id="id340102486"><date>(01-01-2021)</date>
<title>Income Effectively Connected with U.S. Trade/Business - Lines 1a through 9</title>
<para>The following subsections contain information pertaining to perfection of lines 1a through 9 on <citation type="Form">Form 1040-NR</citation>.</para>
<para>Edit amounts on lines 1a through 9 in dollars only.</para>
<subsection3 id="id340102487"><date>(10-30-2024)</date>
<title>Line 1a - Total Amount from Form(s) W-2, Box 1</title>
<para>Use the table below for situations that require or may require editing income to <citation type="Form">Form 1040-NR</citation>, line 1a:<table frame="all" id="id340102880" summary="Editing income to Form 1040-NR, line 1a" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1a is blank</entry>
<entry>Form(s) W-2 are attached</entry>
<entry>Edit total wages from all box(es) 1 of Form(s) W-2 to line 1a, and delete if found elsewhere.<note>Do not include income excluded by a valid tax treaty.</note><note notetype="exception">Leave the income if found on Schedule C if the taxpayer is a minister or the statutory employee box is checked on Schedule C.</note></entry>
</row>
<row>
<entry>Form W-2 income is reported</entry>
<entry>It is reported anywhere besides line 1a (e.g., Schedule C)</entry>
<entry>Delete the income where found, and edit to line 1a.<note notetype="exception">Leave the income if found on Schedule C if the taxpayer is a minister or the statutory employee box is checked on Schedule C.</note></entry>
</row>
<row>
<entry><citation type="Form">Form 1042-S</citation> is attached</entry>
<entry><emphasis type="b">BOTH</emphasis> of the following apply:<bulletlist>
<li>Income has not been reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC, and</li>
<li>Income should be reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC</li>
</bulletlist><note>Use <seealso idref="id340103073">Exhibit 3.21.3-2</seealso>, Form 1042-S Income Codes, to determine if and where income should be reported.</note></entry>
<entry>Edit the income to the appropriate line.<note>If the income can be reported on either <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, page 1, <emphasis type="b">AND</emphasis> Schedule NEC, Schedule NEC will take priority. </note></entry>
</row>
<row>
<entry>Sick Pay is reported</entry>
<entry>It is reported anywhere besides line 1a</entry>
<entry>Delete the income where found, and edit to line 1a.</entry>
</row>
<row>
<entry>Strike Pay/Benefits are reported</entry>
<entry>They are reported anywhere besides line 1a</entry>
<entry>Delete the income where found, and edit to line 1a.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Use the table below for editing misplaced income to lines other than <citation type="Form">Form 1040-NR</citation>, line 1a:<table frame="all" id="id340104900" summary="Editing misplaced income to lines other than Form 1040-NR, line 1a" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Disability Pension income is reported as indicated by:<bulletlist>
<li><citation type="Form">Form 1099-R</citation> with distribution code 3 in box 7,</li>
<li>Notation on <citation type="Form">Form 1099-R</citation>, or</li>
<li>Any other indication that disability pension is included on the return</li>
</bulletlist></entry>
<entry>It is reported anywhere other than line 1h, 4a, or 4b</entry>
<entry><steplist>
<li>If there is a statement indicating treatment as a retirement pension, delete where found and edit to line 5b, if not already reported there.<note>If Disability Pension is identified on line 5a or 5b, take no action.</note></li>
<li>Otherwise, delete where found and edit to line 1z.</li>
</steplist></entry>
</row>
<row>
<entry><citation type="Form">Form 1042-S</citation>, Pension income with Income Code 15 (Income Code 14 for TY14 and prior), is reported</entry>
<entry>It is reported anywhere other than on Schedule NEC or Form 1040-NR, line 5b</entry>
<entry>Delete where found, and see Schedule NEC instructions at <seealso idref="id340101951">IRM 3.21.3.84.23</seealso>.</entry>
</row>
<row>
<entry><citation type="Form">Form 1042-S</citation> is attached</entry>
<entry><emphasis type="b">BOTH</emphasis> of the following apply:<bulletlist>
<li>Income has not been reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC, and</li>
<li>Income should be reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1, or Schedule NEC</li>
</bulletlist><note>Use <seealso idref="id340103073">Exhibit 3.21.3-2</seealso>, Form 1042-S Income Codes, to determine if and where income should be reported.</note></entry>
<entry>Edit the income to the appropriate line.<note>If the income can be reported on either <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, page 1, <emphasis type="b">AND</emphasis> Schedule NEC, Schedule NEC will take priority.</note></entry>
</row>
<row>
<entry>Gambling income is reported</entry>
<entry>It is reported anywhere other than on Schedule NEC</entry>
<entry>Delete where found, and see <seealso idref="id340101952">IRM 3.21.3.84.23.1</seealso>.</entry>
</row>
<row>
<entry><citation type="IRC">IRC 871</citation>, <citation type="IRC">IRC 872</citation>, or <citation type="IRC">IRC 893</citation> is notated anywhere</entry>
<entry/>
<entry>See <seealso idref="id340100474">IRM 3.21.3.84.19.8</seealso>.</entry>
</row>
<row>
<entry>Nontaxable income is reported, such as:<bulletlist>
<li>Accident and health insurance proceeds</li>
<li><emphasis type="q">Black lung</emphasis> benefits</li>
<li>Casualty insurance and other reimbursements</li>
<li>Child Support</li>
<li>Damages awarded for physical injury or sickness</li>
<li>Federal Employees' Compensation Act (FECA) payments</li>
<li>Interest on state or local government obligations</li>
<li>Public Aid</li>
<li>Supplemental Security Income (SSI)/SSI Disability</li>
<li>Tax Sheltered Annuities</li>
<li>Temporary Assistance for Needy Families (TANF)</li>
<li>VA Benefits/Payments</li>
<li>Workforce Payments</li>
</bulletlist></entry>
<entry/>
<entry><alphalist>
<li>If it is reported on line 1a, delete from line 1a, or</li>
<li>If it is reported on lines 1b through 1h, delete from line 1z.</li>
</alphalist></entry>
</row>
<row>
<entry>Railroad Retirement Benefits are reported</entry>
<entry/>
<entry><alphalist>
<li>If income is from a Form RRB-1099R:<bulletlist>
<li>Edit the income to line 5b,</li>
<li>If the income is reported on line 1a, delete from line 1a, and</li>
<li>If the income is reported on lines 1b through 1h, delete from line 1z.</li>
</bulletlist></li>
<li>If income is from a Form RRB-1042S:<bulletlist>
<li>If the income is reported on line 1a, delete from line 1a,</li>
<li>If the income is reported on lines 1b through 1h, delete from line 1z, and</li>
<li>See <seealso idref="id340102285">IRM 3.21.3.83.11</seealso>.</li>
</bulletlist></li>
</alphalist></entry>
</row>
<row>
<entry>Scholarship/Fellowship Grant from a <citation type="Form">Form 1042-S</citation> with Income Code 16 (Income Code 15 for TY14 and prior), a <citation type="Form">Form 1098-T</citation>, or a statement from an educational institution is reported</entry>
<entry>It is reported anywhere besides Schedule 1, line 8r</entry>
<entry>Delete where found, and edit to Schedule 1, line 8r.<note>Edit RPC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis> if line 1a has been adjusted to zero and withholding is present on line 25g.</note></entry>
</row>
<row>
<entry>Self-Employment income is reported</entry>
<entry>It is reported anywhere besides Schedule 1, line 8z or Schedule C</entry>
<entry>Delete where found, and edit to Schedule 1, line 9.</entry>
</row>
<row>
<entry>Social Security income is reported</entry>
<entry/>
<entry>If income is from a <citation type="Form">Form SSA-1042S</citation>:<bulletlist>
<li>If it is reported on line 1a, delete from line 1a,</li>
<li>If it is reported on lines 1b through 1h, delete from line 1z, and</li>
<li>See <seealso idref="id340102285">IRM 3.21.3.83.11</seealso>.</li>
</bulletlist></entry>
</row>
<row>
<entry>Supplemental Unemployment Benefits under the Trade Act of 1974 (Sub-Pay TRA) are reported</entry>
<entry>Repayment is indicated on Schedule 1, line 24e or 24z</entry>
<entry>Delete income where found, and delete repayment amount from Schedule 1, line 25.</entry>
</row>
<row>
<entry>Treaty-Exempt income is reported as taxable</entry>
<entry/>
<entry>Delete treaty-exempt income where reported as taxable, and edit to line 1k, if not already there.<note>If all income on the return has been exempted AND withholding is present on line 25d or 25g, edit RPC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis>.</note></entry>
</row>
<row>
<entry>Unemployment Compensation is reported</entry>
<entry>It is reported anywhere besides Schedule 1, line 7</entry>
<entry>Delete where found, and edit to Schedule 1, line 7.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
<subsection3 id="id340104868"><date>(01-01-2023)</date>
<title>Line 1b - Household Employee Wages (HSH) (Not Transcribed)</title>
<para>If an amount is present on line 1b, edit SPC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis>.</para>
</subsection3>
<subsection3 id="id340104869"><date>(01-01-2023)</date>
<title>Line 1e - Taxable Dependent Care Benefits (DCB) - Form 2441 (Not Transcribed)</title>
<para>If an amount is present on line 1e, <citation type="Form">Form 2441</citation> must be attached. If missing, correspond for <citation type="Form">Form 2441</citation>.</para>
</subsection3>
<subsection3 id="id340104870"><date>(01-01-2023)</date>
<title>Line 1f - Employer-Provided Adoption Benefits - Form 8839 (Not Transcribed)</title>
<para>If an amount is present on line 1f, <citation type="Form">Form 8839</citation> must be attached. If missing, correspond for <citation type="Form">Form 8839</citation>.</para>
</subsection3>
<subsection3 id="id340104871"><date>(01-01-2023)</date>
<title>Line 1g - Wages - Form 8919 (Not Transcribed)</title>
<para>If an amount is present on line 1g, <citation type="Form">Form 8919</citation> must be attached. If missing, correspond for <citation type="Form">Form 8919</citation>.</para>
</subsection3>
<subsection3 id="id340104689"><date>(02-07-2023)</date>
<title>Line 1k - Total Income Exempt by Treaty (from Schedule OI, Item L)</title>
<para>If line 1k contains an amount for income other than effectively connected income (found in <seealso idref="id340101596">Exhibit 3.21.3-9</seealso> or on Schedule NEC, such as gambling, pension, interest, dividends or Social Security, etc.) excluded by treaty, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k.<note>If <citation type="Form">Form 8833</citation> is attached, examine the type of income to determine whether it is non-effectively connected income.</note></para>
<para>If the taxpayer does not answer Schedule OI, item L or does not provide sufficient information elsewhere on the return or on an attachment to permit the verification of the tax treaty benefit claimed (using the tax treaty table at <seealso idref="id340102555">Exhibit 3.21.3-10</seealso>), <emphasis type="b">correspond</emphasis> for any missing information. The taxpayer must identify all of the following: <bulletlist>
<li>The name of the foreign country of which the taxpayer is a resident and whose tax treaty with the U.S. provides the exempt status.</li>
<li>The treaty article number that allows the exemption.</li>
<note>If the treaty country identified in Schedule OI, item L different than the country of residence, do not accept the treaty as valid.</note>
<li>The amount of the <emphasis type="q">exempt</emphasis> income during the tax year.</li>
</bulletlist><note>In addition, if the taxpayer claims the benefits of the Government Service treaty article listed in <seealso idref="id340103115">Exhibit 3.21.3-14</seealso> verify that the taxpayer holds an A-1 or A-2 visa and refer to the Exhibit to determine if the claim is valid.</note><note>If the taxpayer cites a treaty listed in <seealso idref="id340104582">IRM 3.21.3.84.8.14 (8)</seealso>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k.</note><note>Indication of Exchange Visitor, see <seealso idref="id340102318">IRM 3.21.3.83.9</seealso>.</note></para>
<para>Consider all paragraphs and subparagraphs of a treaty article to be valid when <seealso idref="id340102555">Exhibit 3.21.3-10</seealso> lists only the article number. If the taxpayer only lists the article number, consider the treaty to be valid when <seealso idref="id340102555">Exhibit 3.21.3-10</seealso> lists any part of the treaty article.</para>
<para>If the taxpayer cites Article IV or Article 4, see <seealso idref="id340102611">IRM 3.21.3.83.13</seealso>. If taxpayer cites Article 4A, see <seealso idref="id340103140">IRM 3.21.3.83.16</seealso>.</para>
<para>If the taxpayer cites Article 21 (2) for India with the standard deduction amount, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k.</para>
<para>If after research, it is found that the claimed treaty exemption is invalid, follow the instructions below:<alphalist>
<li>Edit the amount entered on line 1k <emphasis type="b">EITHER</emphasis> to <citation type="Form">Form 1040-NR</citation>, line 1a, 1z, or 2b through 7a, <emphasis type="b">OR</emphasis> to Schedule 1, line 1, 3 through 7, 8r, or 9, as appropriate for the type of income, if not already entered by the taxpayer. If unable to determine the appropriate line, edit the amount to <citation type="Form">Form 1040-NR</citation>, line 1a.<note>If the line to which income is being edited already has an entry, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry present and include the amount from line 1k in the total edited to the left of the deleted entry.</note></li>
<li>If the taxpayer reports the amount on another line besides line 1k, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount <emphasis type="b">EITHER</emphasis> on <citation type="Form">Form 1040-NR</citation>, line 1a, 1z, or 2b through 7a, <emphasis type="b">OR</emphasis> on Schedule 1, line 1, 3 through 7, 8r, 9, 11 through 18, 20 through 23, or 25, as appropriate.</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k.</li>
<li><emphasis type="b">Do Not</emphasis> adjust or compute lines 9 and 11a.</li>
</alphalist></para>
<para>If the taxpayer's claim is valid per <seealso idref="id340102555">Exhibit 3.21.3-10</seealso>, follow the instructions in the table below:<table frame="all" id="id340101265" orient="port" pgbrk="nobreak" summary="Exclusion claimed" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="colspec1" colwidth="33*"/>
<colspec colname="col2" colwidth="34*"/>
<thead valign="bottom">
<row>
<entry align="center"><emphasis type="b">If the income and/or exclusion:</emphasis></entry>
<entry align="center"><emphasis type="b">And</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Is found on other than line 1k</entry>
<entry>Has not been included with other entries</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and/or exclusion.<note>Do not adjust or compute lines 9 and 11a.</note></entry>
</row>
<row>
<entry colname="col1">Is found on other than line 1k</entry>
<entry>Has been included with other entries</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> and adjust where found. <note notetype="exception"><emphasis type="b">Do not</emphasis> <emphasis type="q">X</emphasis> or recompute lines 9 and 11a.</note></entry>
</row>
<row>
<entry colname="col1">Is not already entered by the taxpayer on line 1k</entry>
<entry/>
<entry colname="col2">Edit the allowable amount per the treaty to line 1k.</entry>
</row>
<row>
<entry>Is found on line 1k</entry>
<entry>And the taxpayer has exceeded the treaty limit</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k and edit the allowable amount per the treaty to line 1k and edit the exceeded amount to line 1a. See <seealso idref="id340103186">Figure 3.21.3-33</seealso>.<note>Do not adjust or compute lines 9 and 11a.</note></entry>
</row>
<row>
<entry>Is found on line 1k</entry>
<entry>Form W-2 and Form 1042-S are present for the same employer</entry>
<entry>Add Form W-2 and Form 1042-S income amounts together then subtract the valid treaty amount. Ensure the remainder is included in line 1a.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following footnotes in <seealso idref="id340102555">Exhibit 3.21.3-10</seealso> must be used when validating treaty exemption claims. If the amount of income of that type exceeds the Maximum Amount of Compensation listed in <seealso idref="id340102555">Exhibit 3.21.3-10</seealso>, the treaty is not valid. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k and add the exempted amount to line 1a.<note notetype="example">A resident of Australia may claim an exemption up to $10,000 under Article 17 for public entertainment income. The table has footnote <emphasis type="q">25</emphasis> attached to the maximum amount on the table indicating the exemption isn’t allowed when the total Article 17 income is over $10,000. If the exempted amount is over $10,000 or Form 1042-S with Income Code 42 is attached with gross income over $10,000, the treaty is invalid.</note><table frame="all" id="id340100136" summary="Footnote Explanation">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Footnote</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Explanation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>25</entry>
<entry>Exemption does not apply if gross receipts (including reimbursements) exceed this amount.</entry>
</row>
<row>
<entry>26</entry>
<entry>Exemption does not apply if net income exceeds this amount.</entry>
</row>
<row>
<entry>28</entry>
<entry>Exemption does not apply if compensation (or gross income from the Philippines and Romania) exceeds this amount.</entry>
</row>
<row>
<entry>46</entry>
<entry>Exemption does not apply if gross receipts exceed this amount.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the <emphasis type="b">only</emphasis> significant entry on <citation type="Form">Form 1040-NR</citation> is line 1k, edit CCC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>.</para>
<figure id="id340103186">
<graphic id="id340103047"><file filename="34010033"/><descriptor>
<desc-para>This figure contains two graphics. The first graphic is Form 1040-NR (page 1):<desc-bulletlist>
<desc-li>The taxpayer is Britta Mundo.</desc-li>
<desc-li>The TIN is 000-00-3864.</desc-li>
<desc-li>The address is Camino de Darro, 103, Apartment 3D (underlined in red as the AIL) in Barcelona, Spain, 08008. The country of Spain has a slash edited in red before and after the country name, along with a dollar sign.</desc-li>
<desc-li>A country code of <desc-quote>SP</desc-quote> is edited in the margin to the right of the ZIP code.</desc-li>
<desc-li>The filing status box is checked for single, and <desc-quote>1</desc-quote> is edited in red to the left of the filing status boxes.</desc-li>
<desc-li>Line 1a is 2000.</desc-li>
<desc-li>Line 1k is 12,000.</desc-li>
<desc-li>There is 400 on lines 3b, 9, and 11a.</desc-li>
<desc-li>The second graphic is Schedule OI showing the taxpayer claiming a treaty - Article 19 for 12,000 from Spain. There is a text box stating: Spain Treaty Article 19 is limited to $10,000 per year.</desc-li>
<desc-li>Page 1 now has to be adjusted to exempt the <desc-quote>limited treaty amount.</desc-quote> The amount on line 1k is <desc-quote>X</desc-quote>-ed and adjusted to 10000 edited in red. The excess 2000 is edited to line 1z in red.</desc-li>
<desc-li>Line 1z is computed and edited in red as 2000.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic is Schedule OI:<desc-bulletlist>
<desc-li>The TIN is 000-00-3864.</desc-li>
<desc-li>In the table on line 1, only one row has been completed. The country in column (a) is Spain. The Tax treaty article in column (b) is 19. The Number of months claimed in prior tax years in column (c) is 0. The Amount of exempt income in current tax year in column (d) is $12,000.</desc-li>
<desc-li>The total in item 1e is 12,000</desc-li>
<desc-li>There is a text box which reads: <desc-quote>Spain Treaty Article 19 is limited to $10,000 per year.</desc-quote></desc-li>
<desc-li>Box M1 is checked.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Adjusting Exempt Income Due to a Limited Treaty</caption></figure>
<para>If the taxpayer claims the following on line 1k, use the IRM reference listed and follow the instructions:<alphalist>
<li>The taxpayer claims exemptions on Form 1042-S with Exemption Code 04 - see <seealso idref="id340102259">IRM 3.21.3.83</seealso>.</li>
<li>The taxpayer notates <citation type="IRC">IRC 871</citation>, <citation type="IRC">IRC 872</citation>, or <citation type="IRC">IRC 893</citation> or lists 871, 872, or 893 as a treaty article number, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1k and see <seealso idref="id340100474">IRM 3.21.3.84.19.8</seealso>.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340104872"><date>(10-30-2024)</date>
<title>Line 1z - Total Wages</title>
<para>Compute and edit line 1z when it is blank, dash, or zero and there are any entries on lines 1a through 1h.</para>
</subsection3>
<subsection3 id="id340104690"><date>(01-01-2021)</date>
<title>Line 2a - Tax Exempt Interest</title>
<para>If it can be determined that the amount on line 2a is bank interest, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount.</para>
</subsection3>
<subsection3 id="id340102488"><date>(01-01-2021)</date>
<title>Line 2b - Taxable Interest</title>
<para>Edit all taxable interest income from assets effectively connected with a U.S. trade or business.</para>
<para>Interest paid to nonresident aliens from U.S. bank accounts is not taxable. If a supporting statement indicates U.S. bank interest, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 2b bank interest entry. <note notetype="note">Schedule B is not valid as a supporting statement for interest.</note><note notetype="reminder"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule B when attached to a <citation type="Form">Form 1040-NR</citation>.</note></para>
<para>If bank interest is entered on line 2b and excluded on any of the T-lines on Schedule 1, or on <citation type="Form">Form 1040-NR</citation>, Page 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both entries.</para>
</subsection3>
<subsection3 id="id340102491"><date>(01-01-2021)</date>
<title>Line 3a - Qualified Dividends</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340102492"><date>(01-01-2021)</date>
<title>Line 3b - Ordinary Dividends</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104691"><date>(10-30-2024)</date>
<title>Lines 4a and 4b - IRA Distributions and Taxable Amount</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 4a when lines 4a and 4b are the same or there is a difference of less than $1.</para>
<para>Take no action when 4a has an entry and line 4b is blank.</para>
</subsection3>
<subsection3 id="id340104692"><date>(10-30-2024)</date>
<title>Lines 5a and 5b - Total Pensions and Annuities and Taxable Amount</title>
<para>Nonresident aliens with pension income supported by Form 1099-R must report such income as either <emphasis type="q">effectively connected</emphasis> on line 5b, <citation type="Form">Form 1040-NR</citation>, or <emphasis type="q">non-effectively connected</emphasis> on Schedule NEC.<alphalist>
<li>If a <citation type="Form">Form 1099-R</citation> (pension income) is attached to a return and the income is not reported on either line 5b, <citation type="Form">Form 1040-NR</citation>, or Schedule NEC, edit the taxable amount of the <citation type="Form">Form 1099-R</citation> to line 5b, <citation type="Form">Form 1040-NR</citation>.</li>
</alphalist></para>
<para>Nonresident aliens with pension income supported by Form 1042-S, Income Code 15 (Income Code 14 for TY14 and prior) must report such income as either <emphasis type="q">non-effectively connected</emphasis> on Schedule NEC, or <emphasis type="q">effectively connected</emphasis> on line 5b, <citation type="Form">Form 1040-NR</citation>.<alphalist>
<li>If a <citation type="Form">Form 1042-S</citation> showing pension income is attached to a return and the income is not reported on either Schedule NEC or line 5b, <citation type="Form">Form 1040-NR</citation>, calculate the tax on the pension income using the applicable rate in <emphasis type="b"><seealso idref="id340101596">Exhibit 3.21.3-9</seealso></emphasis>. Adjust line 23a, <citation type="Form">Form 1040-NR</citation> to include the tax calculated on the pension income, if not already included by the taxpayer. Do not adjust or compute line 24.</li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 5a when lines 5a and 5b are the same or if there is a difference of less than $1.</para>
<para><emphasis type="b">Take no action</emphasis> when line 5a has an entry and line 5b is blank.</para>
<para><emphasis type="b">Do not move pension income from line 5b to line 1a.</emphasis></para>
<para>Move the gross and taxable amounts of Railroad Retirement Benefits (<citation type="Form">Form RRB-1099-R</citation>) to line 5a and 5b when claimed elsewhere on the return.</para>
</subsection3>
<subsection3 id="id340102495"><date>(10-30-2024)</date>
<title>Line 7a - Capital Gain or Loss (Schedule D)</title>
<para>Edit RPC <emphasis type="b"><emphasis type="q">T</emphasis></emphasis> when <emphasis type="b">all</emphasis> of the following apply: <bulletlist>
<li>There is a positive amount greater than $1 on line 7a.</li>
<li>Schedule D is not attached.</li>
<li>The line 7b <emphasis type="b">Schedule D not required</emphasis> box is checked.</li>
</bulletlist></para>
<para>When the line 7b <emphasis type="b">Schedule D not required</emphasis> box is marked and a negative entry is present on line 7a and no Schedule D is attached, follow the instructions below (i.e., treat a negative amount on line 7a as if the line 7b <emphasis type="b">Schedule D not required</emphasis> checkbox is <emphasis type="b">not</emphasis> marked).</para>
<para>When an amount is present on line 7a, Schedule D is not attached, and the line 7b <emphasis type="b">Schedule D not required</emphasis> checkbox is not checked:<table frame="all" id="id340101253" orient="port" pgbrk="nobreak" summary="Schedule D not attached" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">A document from which a Schedule D can be dummied is attached</entry>
<entry colname="col2">Column (h) can be determined</entry>
<entry colname="col3">Dummy a Schedule D. Edit short-term gains/losses to line 7a and long-term gains/losses to line 15.<note notetype="exception"> Do not dummy a Schedule D if corresponding for other missing return items. Instead, include the request for Schedule D in the correspondence to the taxpayer.</note></entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">No document</emphasis> is attached from which a Schedule D can be dummied</entry>
<entry colname="col2" restrict="restrict">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry colname="col3">Dummy the amount to line 7 Schedule D.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">No document</emphasis> is attached from which a Schedule D can be dummied</entry>
<entry colname="col2" restrict="restrict">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</entry>
<entry colname="col3">Dummy the amount to line 7 Schedule D.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">No document</emphasis> is attached from which a Schedule D can be dummied</entry>
<entry colname="col2"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for Schedule D.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If income reported from Insurance Companies Demutualization (reported on <citation type="Form">Form 1099-B</citation>) is present, but entered on other than line 7a, edit that amount to line 7a, and dummy a Schedule D.</para>
<para id="id340104578">If <citation type="Form">Form 8288-A</citation> is attached, verify that the amount in box 3 is reported on one of the following: <bulletlist>
<li>Schedule D, column (d)</li>
<li>Schedule E, (page 2 part II)</li>
<li><citation type="Form">Form 4797</citation>, column (d)</li>
<li><citation type="Form">Form 4684</citation>, Section B</li>
</bulletlist><table frame="all" id="id340101254" orient="port" pgbrk="nobreak" summary="Form 8288-A attached" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="28*"/>
<colspec colname="col2" colwidth="28*"/>
<colspec colname="col3" colwidth="44*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">The amount in box 3 <citation type="Form">Form 8288-A</citation> is <emphasis type="b">reported</emphasis></entry>
<entry colname="col2"/>
<entry>Take no action.</entry>
</row>
<row>
<entry colname="col1">The amount in box 3, <citation type="Form">Form 8288-A</citation> is <emphasis type="b">not reported</emphasis></entry>
<entry colname="col2">Lines 16 - 18, Schedule NEC or a supporting statement includes the amount</entry>
<entry colname="col3"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="b">≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict><note>Ensure all T-lines are edited. See <emphasis type="b"><seealso idref="id340102210">IRM 3.21.3.24</seealso></emphasis>.</note><note notetype="exception">Do not dummy or correspond for a Schedule D if the taxpayer resides in one of the countries listed in <seealso idref="id340104582">IRM 3.21.3.84.8.14 (8)</seealso> below.</note></entry>
</row>
<row>
<entry colname="col1">The amount in box 3 <citation type="Form">Form 8288-A</citation> <emphasis type="b">is reported</emphasis> on lines 16 - 18, Schedule NEC</entry>
<entry colname="col2"><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<citation type="Form">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</citation>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 4797</citation>.</entry>
</row>
<row>
<entry colname="col1">The amount in box 3, <citation type="Form">Form 8288-A</citation> is <emphasis type="b">not reported</emphasis></entry>
<entry colname="col2">Schedule D cannot be dummied</entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for Schedule D. <note notetype="exception">Do not correspond for a Schedule D if the taxpayer resides in one of the countries listed in <seealso idref="id340104582">IRM 3.21.3.84.8.14 (8)</seealso> below.</note><alphalist>
<li>Correspond using the following literal when using <citation type="Form">Form 9143</citation>: <emphasis type="b">Complete Schedule D to report the amount realized from the sale of U.S. real property interests as reported in box 3, of your <citation type="Form">Form 8288-A</citation>, Statement of Withholding on Certain Dispositions by Foreign Persons.</emphasis></li>
<li>When using <citation type="Form">Form 13900</citation>, mark paragraph <emphasis type="b">4</emphasis>.</li>
</alphalist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para id="id340104580">If the taxpayer claims a capital gains exemption under <emphasis type="b"><citation type="IRC">IRC 871</citation></emphasis> and they were present in the U.S. for <emphasis type="b">less than 183 days</emphasis>, (see Schedule OI, item H or attachments for determination) take the actions below:<alphalist restrict="norestrict">
<li>Edit the capital gains to line 7a (if not already included).</li>
<li>Edit the exempt amount to Schedule 1, line 9 as a negative amount (if not already included).</li>
</alphalist><note>The instructions also apply if the number of days is blank.</note></para>
<para id="id340104581">If the taxpayer claims a capital gains exemption under <emphasis type="b"><citation type="IRC">IRC 871</citation></emphasis> and they were present in the U.S. for <emphasis type="b">183 days or more</emphasis>, take the actions below: <alphalist restrict="norestrict">
<li>Edit the capital gains to line 7a (if not already included).</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> exemption if found on <citation type="Form">Form 1040-NR</citation>, Page 1, or if found on Schedule 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 9 or line 25, as appropriate.</li>
</alphalist></para>
<para id="id340104582">If the taxpayer resides in any of the countries listed below, capital gains on personal property are exempt. However, if the taxpayer resides in one of the countries listed below and reports capital gains, accept the taxpayer's entry. Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 7a amount or Schedule D. <table frame="all" id="id340101255" summary="Capital Gains on Personal Property Exempted by Treaty" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="74*"/>
<colspec colname="col2" colwidth="26.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Article Number</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Austria</entry>
<entry>13</entry>
</row>
<row>
<entry>Bangladesh</entry>
<entry>13</entry>
</row>
<row>
<?PubTbl row rht="0.35in"?>
<entry>Barbados</entry>
<entry>13</entry>
</row>
<row>
<entry>Belgium</entry>
<entry>13</entry>
</row>
<row>
<entry>Bulgaria</entry>
<entry>13</entry>
</row>
<row>
<entry>Canada</entry>
<entry>XIII</entry>
</row>
<row>
<entry>China</entry>
<entry>12</entry>
</row>
<row>
<entry>Chile (see note below)</entry>
<entry>13</entry>
</row>
<row>
<entry>Commonwealth of Independent States<br/>(Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)</entry>
<entry>III</entry>
</row>
<row>
<entry>Cyprus</entry>
<entry>16</entry>
</row>
<row>
<entry>Czech Republic</entry>
<entry>13</entry>
</row>
<row>
<entry>Denmark</entry>
<entry>13</entry>
</row>
<row>
<entry>Egypt</entry>
<entry>14</entry>
</row>
<row>
<entry>Estonia</entry>
<entry>13</entry>
</row>
<row>
<entry>Finland</entry>
<entry>13</entry>
</row>
<row>
<entry>France</entry>
<entry>13</entry>
</row>
<row>
<entry>Germany</entry>
<entry>13</entry>
</row>
<row>
<entry>Hungary (see note below)</entry>
<entry>12</entry>
</row>
<row>
<entry>Iceland</entry>
<entry>16</entry>
</row>
<row>
<entry>India</entry>
<entry>13</entry>
</row>
<row>
<entry>Indonesia</entry>
<entry>14</entry>
</row>
<row>
<entry>Ireland</entry>
<entry>13</entry>
</row>
<row>
<entry>Israel</entry>
<entry>15</entry>
</row>
<row>
<entry>Italy</entry>
<entry>13</entry>
</row>
<row>
<entry>Jamaica</entry>
<entry>13</entry>
</row>
<row>
<entry>Japan</entry>
<entry>16</entry>
</row>
<row>
<entry>Kazakhstan</entry>
<entry>13</entry>
</row>
<row>
<entry>Republic of Korea</entry>
<entry>16</entry>
</row>
<row>
<entry>Latvia</entry>
<entry>13</entry>
</row>
<row>
<entry>Lithuania</entry>
<entry>13</entry>
</row>
<row>
<entry>Luxembourg</entry>
<entry>14</entry>
</row>
<row>
<entry>Mexico</entry>
<entry>13</entry>
</row>
<row>
<entry>Morocco</entry>
<entry>13</entry>
</row>
<row>
<entry>Netherlands</entry>
<entry>14</entry>
</row>
<row>
<entry>New Zealand</entry>
<entry>13</entry>
</row>
<row>
<entry>Norway</entry>
<entry>12</entry>
</row>
<row>
<entry>Philippines</entry>
<entry>14</entry>
</row>
<row>
<entry>Poland</entry>
<entry>14</entry>
</row>
<row>
<entry>Portugal</entry>
<entry>14</entry>
</row>
<row>
<entry>Romania</entry>
<entry>13</entry>
</row>
<row>
<entry>Russia (Russian Federation) (see note below)</entry>
<entry>19</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
<entry>13</entry>
</row>
<row>
<entry>Slovenia</entry>
<entry>13</entry>
</row>
<row>
<entry>South Africa</entry>
<entry>13</entry>
</row>
<row>
<entry>Spain</entry>
<entry>13</entry>
</row>
<row>
<entry>Sri Lanka</entry>
<entry>13</entry>
</row>
<row>
<entry>Sweden</entry>
<entry>13</entry>
</row>
<row>
<entry>Switzerland</entry>
<entry>13</entry>
</row>
<row>
<entry>Tunisia</entry>
<entry>13</entry>
</row>
<row>
<entry>Turkey</entry>
<entry>13</entry>
</row>
<row>
<entry>Ukraine</entry>
<entry>13</entry>
</row>
<row>
<entry>United Kingdom<br/>(including Great Britain, England, Northern Ireland, Scotland, and Wales)</entry>
<entry>13</entry>
</row>
<row>
<entry>Venezuela</entry>
<entry>13</entry>
</row>
</tbody>
</tgroup>
</table><note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. Under the treaty, gains derived by a resident of Chile from the alienation of personal property are generally exempt from U.S. taxation. However, certain gains from the alienation of shares or other rights or interests in the capital of a U.S. company are subject to tax by the United States at not more than a 16% rate. See Article 13 of the U.S. Chile tax treaty, paragraphs (5), (6), and (7).</note><note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024. Beginning in 2024, it may not be relied upon in taxable years to exclude U.S. source capital gains from tax.</note><note>The U.S.-Russia tax treaty is suspended for these taxes as of August 16, 2024. It may not be relied upon after that date to exclude U.S. source capital gains from tax</note></para>
<para>If the taxpayer exempts capital gains and does not meet the criteria in <seealso idref="id340104580">IRM 3.21.3.84.8.14 (6)</seealso>, <seealso idref="id340104581">IRM 3.21.3.84.8.14 (7)</seealso>, or <seealso idref="id340104582">IRM 3.21.3.84.8.14 (8)</seealso> above, edit the exempted capital gains to line 7a from where the taxpayer reported the amount.</para>
</subsection3>
<subsection3 id="id340104693"><date>(01-01-2024)</date>
<title>Line 8 - Other Income From Schedule 1, Line 10</title>
<para>If there is an amount entered on <citation type="Form">Form 1040-NR</citation>, line 8, Schedule 1 must be attached. If not attached, <emphasis type="b">correspond</emphasis> for Schedule 1. If corresponding for Schedule 1 for entry on line 8 and line 10, correspond for only one missing Schedule 1. Use the first entry amount and line number on the return.<note notetype="exception">If a Schedule 1 can be dummied from attachments, do not correspond for a Schedule 1 unless already corresponding for other missing information. See paragraph (2) below. Do not correspond if it can be determined that line 8 on the <citation type="Form">Form 1040-NR</citation> has been used as a subtotal line.</note></para>
<para>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for instructions on dummying Schedule 1.</para>
</subsection3>
<subsection3 id="id340102505"><date>(10-30-2024)</date>
<title>Line 9 - Total Gross Effectively Connected Income (GECI)</title>
<para>If the only entry on lines 1a through 8 is on line 4a or 5a and this amount is equal to line 9, edit the line 9 amount to line 4b or 5b (as appropriate).</para>
<para>Use the table below to determine editing instructions when there is an amount on line 9, lines 1a through 8 are blank, and no Schedule C, Schedule D, Schedule E, or Schedule F is attached:<table frame="all" id="id340101266" summary="Total Gross Effectively Connected Income" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the amount on line 9 is</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>A positive or negative amount <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry><emphasis type="b">Correspond</emphasis> for an explanation of line 9.</entry>
</row>
<row>
<entry>A positive or negative amount <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></entry>
<entry>Edit the amount to Schedule 1, line 9.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Compute and edit line 9 when it is blank, dash, or zero and there are entries leading to a total. Do not include the following:<alphalist>
<li>Line 1k</li>
<li>Line 2a</li>
<li>Line 3a</li>
<li>Line 4a</li>
<li>Line 5a</li>
</alphalist><note notetype="exception">Do not compute line 9 if adjusting lines 1a through 8.</note></para>
</subsection3>
</subsection2>
<subsection2 id="id340102506"><date>(01-01-2024)</date>
<title>Adjustments to Income - Lines 10 and 11a</title>
<para>The following subsections contain information pertaining to lines 10 and 11a on <citation type="Form">Form 1040-NR</citation>.</para>
<subsection3 id="id340104694"><date>(01-01-2024)</date>
<title>Line 10 - Adjustments to Income from Schedule 1, Line 26</title>
<para>If there is an amount entered on line 10, Schedule 1 must be attached.</para>
<para>If not attached, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for instructions on dummying Schedule 1 or corresponding.</para>
</subsection3>
<subsection3 id="id340102520"><date>(10-30-2024)</date>
<title>Line 11a - Adjusted Gross Income (Total Adjusted Gross Effectively Connected Income)</title>
<para>Compute and edit line 11a when it is blank, dash, or zero and there are entries leading to a total.<note notetype="exception">Do not compute line 11a if adjusting lines 1a through 8.</note></para>
<para>Edit <emphasis type="b">RPC <emphasis type="q">J</emphasis></emphasis> when line 11a is blank, dash, zero, or edited to be blank and line 23a has a significant entry.</para>
</subsection3>
</subsection2>
<subsection2 id="id340102521"><date>(01-01-2023)</date>
<title>Tax Computation - Lines 12 Through 18</title>
<para>The following subsections contain information pertaining to perfection of lines 12 through 18 on <citation type="Form">Form 1040-NR</citation>.</para>
<subsection3 id="id340102522"><date>(10-30-2024)</date>
<title>Line 12 - Itemized Deductions/Standard Deduction</title>
<para>For <citation type="Form">Form 1040-NR</citation>, the <emphasis type="b">standard deduction is not allowed</emphasis>. If the standard deduction is claimed and a completed Schedule A is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the Schedule A unless the exception below applies.<note notetype="exception"><emphasis type="b">Residents of India who are students or business apprentices are allowed to claim the standard deduction (Article 21 {2}). Schedule A (<citation type="Form">Form 1040-NR</citation>) must be attached. See <seealso idref="id340101941">IRM 3.21.3.84.22</seealso></emphasis>.</note></para>
<para>If the taxpayer is a student from India and is claiming a treaty to use the standard deduction but the amount is less than the standard deduction, accept the taxpayer figures.</para>
<para>To determine if the taxpayer is a student or business apprentice, review:<alphalist>
<li>The occupation area of <citation type="Form">Form 1040-NR</citation>.</li>
<li>Lines E and F of Schedule OI for visa J-1, F-1, or H-1 that was previously F-1.</li>
<li><citation type="Form">Form 8843</citation> with entries in Part III.</li>
<li>Other attachments to the return.</li>
</alphalist></para>
<para id="id340104766">If the taxpayer claims a current year standard deduction amount from the table below on line 12, a Schedule A is blank or not attached, and you can determine the taxpayer was a resident of India <emphasis type="b">and</emphasis> a student or business apprentice, then <emphasis type="b">dummy a Schedule A</emphasis> by editing the line 12 amount on lines 7 and 8 of Schedule A.<table frame="all" id="id340102901" summary="Form 1040NR, Schedule A Standard Deduction Table" width="6.625in">
<tgroup cols="4" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="25*"/>
<colspec colname="col2" colwidth="24*"/>
<colspec colname="col3" colwidth="25*"/>
<colspec colname="col4" colwidth="26*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Filing Status</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Standard Deduction</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Additional Standard Deduction 1 (65+ or blind)</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Additional Standard Deduction 2 (65+ and blind)</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry>$15,750</entry>
<entry>$17,750</entry>
<entry>$19,750</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>$15,750</entry>
<entry>$16,17,350</entry>
<entry>$18,950</entry>
</row>
<row>
<entry>Qualifying Surviving Spouse (QSS)</entry>
<entry>$31,500</entry>
<entry>$33,100</entry>
<entry>$34,700</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If an amount is present on line 12, Schedule A (<citation type="Form">Form 1040-NR</citation>) (Sequence 7A) must be present. If Schedule A (<citation type="Form">Form 1040-NR</citation>) is missing and cannot be dummied from attachments, <emphasis type="b">correspond</emphasis>.<note notetype="exception">If you can determine that the taxpayer is only claiming state and/or local taxes, dummy Schedule A (<citation type="Form">Form 1040-NR</citation>) by editing the line 12 amount on lines 1a and 8, and do not correspond unless corresponding for other missing information.</note><note notetype="exception">If line 12 is a standard deduction amount from the table in <seealso idref="id340104766">IRM 3.21.3.84.10.1 (4)</seealso> and the taxpayer was not a resident of India <emphasis type="b">and</emphasis> a student or business apprentice, <emphasis type="b">do not dummy or correspond for Schedule A</emphasis>.</note><note notetype="exception">When a prior year standard deduction amount is claimed on line 12 on a current year return, <emphasis type="b">do not dummy or correspond for Schedule A</emphasis>.</note></para>
<para>For residents of <emphasis type="b">India who are students or business apprentices</emphasis>, do not correspond for a missing Schedule A if line 12 equals the sum of line 15 on an attached <citation type="Form">Form 4684</citation> plus a standard deduction amount from the table in <seealso idref="id340104766">IRM 3.21.3.84.10.1 (4)</seealso>. Instead, <emphasis type="b">dummy a Schedule A</emphasis> by editing the line 12 amount on lines 7 and 8 of Schedule A.</para>
</subsection3>
<subsection3 id="id340100234"><date>(01-01-2021)</date>
<title>Line 13a - Qualified Business Income Deduction (Form 8995 or Form 8995-A)</title>
<para>For <emphasis type="b">TY19 and later</emphasis>, if an amount is claimed on line 13a, <citation type="Form">Form 8995</citation> or <citation type="Form">Form 8995-A</citation> must be attached. If missing, correspond for <citation type="Form">Form 8995-A</citation>.</para>
</subsection3>
<subsection3 id="id340102523"><date>(01-01-2021)</date>
<title>Line 15 - Taxable Income</title>
<para>Compute and edit line 15 when it is blank, dash, zero, or illegible and there are entries leading to a <emphasis type="b">positive</emphasis> total.</para>
</subsection3>
<subsection3 id="id340102524"><date>(01-01-2023)</date>
<title>Line 16 - Tax (on Effectively Connected Income)</title>
<para>If <citation type="Form">Form 4972</citation> box is checked, <citation type="Form">Form 4972</citation> must be attached. <emphasis type="b">Correspond</emphasis>, if missing.</para>
<para>If <citation type="Form">Form 8814</citation> box is checked, <citation type="Form">Form 8814</citation> must be attached. <emphasis type="b">Correspond</emphasis>, if missing.</para>
<para>If line 15 contains a positive entry and the taxpayer indicates <emphasis type="q">Exempt</emphasis> or <emphasis type="q">Tax Treaty</emphasis> on line 16, verify following line 1k procedures, and if valid, edit the excluded amount to line 1k. See <emphasis type="b"><seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso></emphasis>. <note notetype="note">If the explanation of tax treaty benefits is <emphasis type="b">not valid,</emphasis> do NOT edit CCC <emphasis type="q">B</emphasis>.</note></para>
<para>If all income on line 15 is determined to be <emphasis type="b">not taxable,</emphasis> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the taxpayer's entry on line 16 and edit CCC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis> if applicable.</para>
</subsection3>
</subsection2>
<subsection2 id="id340103059"><date>(01-01-2021)</date>
<title>Credits - Lines 19 through 21</title>
<para>Do not correspond for missing schedules or forms to support entries on lines 19 through 21 when line 15 of <citation type="Form">Form 1040-NR</citation> is (or can be determined to be) zero or a negative amount. Instead, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the unsupported credit amount and adjust the total on line 21.</para>
<subsection3 id="id340102860"><date>(01-01-2023)</date>
<title>Line 19 - Child Tax Credit or Credit for Other Dependents</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104698"><date>(01-01-2021)</date>
<title>Line 20 - Amount from Schedule 3, Line 8</title>
<para>If an amount is present on line 20, Schedule 3 must be attached.</para>
<para>If Schedule 3 is not attached, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for instructions on dummying or corresponding.</para>
</subsection3>
<subsection3 id="id340102862"><date>(10-30-2024)</date>
<title>Line 21 - Total Statutory Credits</title>
<para>Compute and edit line 21 when it is blank, dash or zero by adding lines 19 and 20.</para>
</subsection3>
</subsection2>
<subsection2 id="id340102536"><date>(01-01-2015)</date>
<title>Other Taxes - Lines 23a Through 24</title>
<index1><text>Other Taxes</text></index1>
<para>The following subsections contain information pertaining to <citation type="Form">Form 1040-NR</citation>, lines 23a through 24.</para>
<subsection3 id="id340102537"><date>(10-30-2024)</date>
<title>Line 23a - Not Effectively Connected Income Tax</title>
<para>If blank, and an amount is present on Schedule NEC, line 15, edit the Schedule NEC, line 15 amount to line 23a.</para>
<para>Follow Schedule NEC instructions (see <seealso idref="id340101951">IRM 3.21.3.84.23</seealso>) when <emphasis type="b">ALL</emphasis> of the following apply:<bulletlist>
<li>Line 23a is blank</li>
<li><citation type="Form">Form 1042-S</citation> is present</li>
<li><citation type="Form">Form 1042-S</citation> income has not been reported on <citation type="Form">Form 1040-NR</citation>, page 1, Schedule 1, page 1 or Schedule NEC</li>
<li>Income should be reported on Schedule NEC</li>
</bulletlist><note>If the <citation type="Form">Form 1042-S</citation> income can be reported on Form 1040-NR, page 1 or Schedule 1, page 1 AND Schedule NEC per <seealso idref="id340103073">Exhibit 3.21.3-2</seealso>, Schedule NEC takes priority.</note></para>
<para>Before editing line 23a, see Schedule NEC instructions beginning at <emphasis type="b"><seealso idref="id340101951">IRM 3.21.3.84.23</seealso></emphasis>.</para>
<para>If line 23a is significant and line 11a is blank, dash, zero, or edited to be blank, edit <emphasis type="b">RPC <emphasis type="q">J</emphasis></emphasis>.</para>
<para>If there is an amount on line 23a, Schedule NEC must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule NEC.<note notetype="exception">If there is an amount on line 23a only due to editing, do <emphasis type="b">not</emphasis> correspond for a missing Schedule NEC.</note></para>
<para>Enter amounts in dollars only.</para>
</subsection3>
<subsection3 id="id340104699"><date>(01-01-2021)</date>
<title>Line 23b - Other Taxes From Schedule 2, Line 21</title>
<para>If there is an amount on line 23b, Schedule 2 must be attached.</para>
<para>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for instructions on dummying or corresponding.</para>
</subsection3>
<subsection3 id="id340104700"><date>(01-01-2021)</date>
<title>Line 23c - Transportation Tax</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104701"><date>(01-01-2021)</date>
<title>Line 23d - Total Other Taxes</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340101913"><date>(10-30-2024)</date>
<title>Line 24 - Total Tax</title>
<para>Edit line 24 in dollars and cents when adjusting or computing and editing amounts.</para>
<para>Compute and edit line 24 when it is blank, dash, or zero <emphasis type="b">and</emphasis> there are entries leading to a total:<alphalist>
<li>Add lines 22 and 23d.</li>
<li>If there are no entries on lines 19 through 23d, and line 18 has an entry, edit the line 18 amount on line 24.</li>
<li>If there are no entries on lines 17 through 23d, and line 16 has an entry, edit the line 16 amount on line 24.</li>
</alphalist><note notetype="exception">Do not compute line 24 when line 23a has been edited or adjusted.</note></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis> when either of the following is present: <alphalist>
<li>Line 15 is a negative, zero, dash, or none, (or it can be determined to be negative or zero) and lines 16 through 38 are blank, dash, or zero.<note notetype="note">If line 11a is the last entry, do not attempt to make a determination.</note></li>
<li>If a significant entry on line 16 is less than or equal to line 21 and lines 22 through 38 are blank, dash, or zero.</li>
<note notetype="exception">DO NOT edit CCC <emphasis type="q">B</emphasis> when either line 35a or 36 can be perfected.</note>
</alphalist></para>
<para>Adjust line 24 to exclude any amount from <citation type="Form">Form 5330</citation> (excise tax assessment) when there is an indication that it was included. Detach <citation type="Form">Form 5330</citation> and route it to Receipt and Control.</para>
</subsection3>
</subsection2>
<subsection2 id="id340101914"><date>(01-01-2019)</date>
<title>Payments and Refundable Credits - Lines 25a Through 33</title>
<para>The following subsections contain information pertaining to perfection of lines 25a through 33 on <citation type="Form">Form 1040-NR</citation>.</para>
<para>Edit lines 25d through 33 in dollars and cents when adjusting or computing and editing amounts.</para>
<para>Line 33 is a T-Compute line.</para>
<subsection3 id="id340104702"><date>(01-01-2021)</date>
<title>Lines 25a, 25b, and 25c - W-2 Withholding, 1099 Withholding, Other Withholding</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340101915"><date>(10-30-2024)</date>
<title>Line 25d - Total of Lines 25a through 25c (Withholding for W-2, 1099, and Other)</title>
<para>If line 25d is blank, dash, or zero, compute by adding lines 25a through 25c, if present. Otherwise, if line 25d is blank, dash, or zero and withholding is present on Form W-2 or Form 1099, edit the U.S. withholding amount to line 25d.</para>
<para>Review ALL Forms W-2 to ensure that withholding claimed by the taxpayer is <emphasis type="b">U.S. withholding</emphasis>. If an amount is present for non-U.S. withholding, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.</para>
<para>If line 25d has a misplaced entry from <citation type="Form">Form 8805</citation> or <citation type="Form">Form 8288-A</citation>:<alphalist>
<li>If <emphasis type="q">Partnership</emphasis> is clearly shown, edit the amount to line 25e.</li>
<li>If <emphasis type="q">Real Property</emphasis> is clearly shown, edit the amount to line 25f or 25e accordingly.</li>
<note notetype="caution">When editing a misplaced entry for <citation type="Form">Form 8805</citation> or <citation type="Form">Form 8288-A</citation>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d, and edit the amount to the appropriate line. Do not arrow.</note>
</alphalist></para>
<para>If the line 25d entry is <restrict><emphasis type="b">≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> <emphasis type="b">U.S.</emphasis> Form(s) W-2, <citation type="Form">Form 1099</citation>, or similar statement (minimum requirements are; name of employer or EIN, income and withholding) are attached, correspond if unable to verify the amount through research:<alphalist>
<li>If using <citation type="Form">Form 13900</citation> and the amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25d.</li>
</alphalist><note>Research IRP for withholding (when available) before corresponding. Do not research if corresponding for other missing information. <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note></para>
<para>Withholding from Form 1042-S, Form SSA-1042S, and Form RRB-1042S should be reported on line 25g. If found on line 25d or any other line, edit or arrow to line 25g.</para>
<para>Edit <emphasis type="b">RPC <emphasis type="q">G</emphasis></emphasis> if <emphasis type="b">any</emphasis> of the following conditions exist: <alphalist>
<li>Entry is present on <citation type="Form">Form 4972</citation>, line 6 and/or 8.</li>
<li>Taxpayer reported withholding on line 25d and exempted all income on the return due to a valid tax treaty.</li>
</alphalist></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis> on a <emphasis type="b">refund</emphasis> return when withholding is significant and there is <emphasis type="b">only a single supporting document</emphasis> attached that is one of the following:<bulletlist>
<li>A substitute statement (e.g., substitute Form W-2, tax software statement or employer-provided earnings statement with year-to-date totals) or attachment or worksheet.<note>If the only support for withholding is from a single or multiple Forms 4852 and there are no other withholding documentation is present, edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis>.</note></li>
<li>Handwritten</li>
<li>Other than computer-printed Form W-2</li>
<li>Altered name, SSN, wages or federal income tax withheld.</li>
</bulletlist><note notetype="note">To be considered a <emphasis type="q">single supporting document</emphasis>, the document must show support from only one employer. Consider <citation type="Form">Form 4852</citation> and an Employer-provided earnings statement with the same employer and identical amounts to be a “single supporting document”.</note></para>
</subsection3>
<subsection3 id="id340102655"><date>(10-29-2025)</date>
<title>Line 25e - Form 8805</title>
<para>If the TIN on <citation type="Form">Form 8805</citation> is missing or partially masked (e.g. XXX-XX-1234) <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25e <emphasis type="b">unless</emphasis> the name on Form 8805 matches the taxpayer name on the return.</para>
<para>If the TIN on Form(s) 8805 is other than the TIN in the caption area and the credit <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25e.<note>Any statement or document from a withholding agent that is submitted in lieu of a <citation type="Form">Form 8805</citation> must include the U.S. withholding agent’s name, address, and TIN (EIN or SSN), and the name in which the tax withheld was reported. If the statement or document does not have all this information, proceed as if there is no similar withholding document present. If the name on the <citation type="Form">Form 8805</citation> or withholding document does not match the taxpayer name on the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit.</note><note notetype="exception">If a valid ITIN has been newly assigned (edited in red) but is not on Form 8805, do not <emphasis type="q">X</emphasis> the credit if the name on Form 8805 matches the taxpayer name on the return.</note></para>
<para>If <citation type="Form">Form 8805</citation> or similar withholding document from withholding agent is not attached <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b">correspond</emphasis>. If using <citation type="Form">Form 13900</citation> and the amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25e. <note notetype="note">Any statement or document from a withholding agent that is submitted in lieu of a <citation type="Form">Form 8805</citation> must include the U.S. withholding agent's name, address, and TIN (EIN or SSN), and the name in which the tax withheld was reported. If the name of the taxpayer claiming the refund is different or withholding agent information is not included, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit.</note></para>
</subsection3>
<subsection3 id="id340102656"><date>(01-01-2024)</date>
<title>Line 25f - Form 8288-A</title>
<para>If any credit is claimed and:<alphalist>
<li><citation type="Form">Form 8288-A</citation> is attached and the Date of Transfer on <citation type="Form">Form 8288-A</citation> (box 1) is not within the Tax Period of the return, IRM 3.21.3.86.13.4 (2)IRM 3.21.3.86.13.4 (2)IRM 3.21.3.86.13.4 (2)IRM 3.21.3.86.13.4 (2)IRM 3.21.3.86.13.4 (2)IRM 3.21.3.85.13.4 (2)IRM 3.21.3.85.13.4 (2)(for current year returns see instructions in (2) below) <emphasis type="b">X</emphasis> line 25f, and edit only the credit(s) that are within the tax period of the return.<note notetype="caution">If <emphasis type="b"><emphasis type="q">Original DOT</emphasis></emphasis> is notated on the top right side of <citation type="Form">Form 8288-A</citation>, accept that date as the official Date of Transfer.</note><note>If the return is being filed for a Fiscal Period, allow only credit(s) for which the Date of Transfer on <citation type="Form">Form 8288-A</citation> (box 1) falls within the Fiscal Period of the return being filed.</note></li>
<li><citation type="Form">Form 8288-A</citation> is not attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25f and <emphasis type="b">correspond</emphasis>.</li>
</alphalist><note notetype="note"><citation type="Form">Form 8288</citation> <emphasis type="b">may not</emphasis> be used as verification of 8288-A withholding.</note></para>
<para id="id340104561">If the Date of Transfer on <citation type="Form">Form 8288-A</citation> is in 2026 and:<alphalist>
<li>The return is <emphasis type="b">numbered,</emphasis> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the credit(s). Detach <citation type="Form">Form 843</citation> along with <citation type="Form">Form 8288-A</citation> and route to Accounts Management.</li>
<li>The return is<emphasis type="b"> unnumbered</emphasis> and <citation type="Form">Form 843</citation> is attached, detach <citation type="Form">Form 843</citation> along with <citation type="Form">Form 8288-A</citation> and route to Accounts Management. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25f amount and process the return.</li>
<li>The return is <emphasis type="b">unnumbered</emphasis> and <citation type="Form">Form 843</citation> is not attached, send the return back to the taxpayer. <emphasis type="b">Correspond</emphasis> using <citation type="Form">Form 9143</citation>, box 23.</li>
</alphalist><note notetype="reminder">If <emphasis type="b"><emphasis type="q">Original DOT</emphasis></emphasis> is notated on the top right side of <citation type="Form">Form 8288-A</citation>, accept that date as the official Date of Transfer.</note></para>
<para><emphasis type="b">All <citation type="Form">Form 8288-A</citation> credits must be verified through the INTLWebApps Database</emphasis> (see <citation type="IRM">IRM 3.21.25.18)</citation>. If <citation type="Form">Form 8288-A</citation> or a signed or initialed settlement statement/closing agreement (see <seealso idref="id340102042">Exhibit 3.21.3-11</seealso>) is attached and the return is: <alphalist>
<li><emphasis type="b">Numbered</emphasis>: Request verification of the credit from the FIRPTA Unit and edit Action Code <emphasis type="b"><emphasis type="q">420</emphasis></emphasis>.</li>
<li><emphasis type="b">Unnumbered</emphasis>: Follow the table below:</li>
<table frame="all" id="id340102663" orient="port" pgbrk="nobreak" summary="8288-A credits" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="30.00*"/>
<colspec colname="col2" colwidth="30.00*"/>
<colspec colname="col3" colwidth="40.00*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Credits have not been verified</entry>
<entry/>
<entry colname="col3">Completely code and edit the return, then place return in designated basket for verification. <note>The verification slip (<citation type="Form">Form 13698</citation>) or printout is attached to the tax form after the credit verification is completed.</note></entry>
</row>
<row>
<entry colname="col1">Credits are verified</entry>
<entry>The verified amount is the same or greater than the amount the taxpayer reported</entry>
<entry colname="col3">Ensure that the taxpayer's entry is reported on line 25f.</entry>
</row>
<row>
<entry colname="col1">Credits are verified</entry>
<entry>The verified amount is less than the amount the taxpayer reported</entry>
<entry colname="col3"><steplist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount reported by the taxpayer.</li>
<li><emphasis type="b">Edit the verified amount</emphasis> to line 25f.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table>
</alphalist></para>
<para>If <citation type="Form">Form 8288-A</citation> is attached, also see <seealso idref="id340104578">IRM 3.21.3.84.8.14 (5)</seealso>for additional instructions.</para>
</subsection3>
<subsection3 id="id340102788"><date>(10-30-2024)</date>
<title>Line 25g - Form 1042-S</title>
<para>Withholding from <citation type="Form">Form 1042-S</citation>, Form SSA-1042S, and Form RRB-1042S should be reported on line 25g. If line 25g is blank, dash, zero, or illegible and withholding is present on <citation type="Form">Form 1042-S</citation>, Form SSA-1042S, or Form RRB-1042S, edit the withholding amount(s) to line 25g.<note>For <citation type="Form">Form 1042-S</citation>, edit the withholding amount from box 10, <emphasis type="b">Total withholding credit.</emphasis></note></para>
<para>If an amount is present on line 25g, <citation type="Form">Form 1042-S</citation>, Form SSA-1042S, or Form RRB-1042S must be attached with an amount for tax withheld. If missing, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25g, and <emphasis type="b">correspond.</emphasis><note notetype="exception">If a letter is attached signed by the Competent Authority, accept the letter as proof of <citation type="Form">Form 1042-S</citation> withholding and do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25g.</note><note notetype="caution" restrict="restrict">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<citation type="Form">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</citation>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡<emphasis type="q">≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</emphasis>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</note></para>
<para>If the TIN on any <citation type="Form">Form 1042-S</citation> is missing, incomplete, partially masked (e.g. XXX-XX-1234), or other than the TIN in the caption area <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25g.<note>If a TIN has been newly assigned (edited in red), but is not on <citation type="Form">Form 1042-S</citation>, <emphasis type="b">do not <emphasis type="q">X</emphasis> the credit</emphasis>.</note><note notetype="caution">If there is no ITIN on <citation type="Form">Form 1042-S</citation>, but an ITIN is on the <citation type="Form">Form 1040-NR</citation>, and the names are the same, allow the withholding. <emphasis type="b">Do not <emphasis type="q">X</emphasis> the credit</emphasis>.</note></para>
<para>When <citation type="Form">Form 1042-S</citation> with <emphasis type="b">Exemption Code 02</emphasis> in box 3a (exempt under an Internal Revenue Code section) is filed on <citation type="Form">Form 1040-NR</citation>, take one of the following actions: <table frame="all" id="id340101148" orient="port" pgbrk="nobreak" summary="Form 1042-S, Exemption Code 2" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="45*"/>
<colspec colname="col2" colwidth="55*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Taxpayer has not entered income or exclusion on <citation type="Form">Form 1040-NR</citation></entry>
<entry colname="col2">Take no action.</entry>
</row>
<row>
<entry colname="col1">Taxpayer shows the amount as income and exclusion or as a tax treaty on page 1</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> entries where found.</entry>
</row>
<row>
<entry colname="col1">Taxpayer reported gross income and excluded withholding allowance </entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> those amounts wherever found, and accept the net income where reported.</entry>
</row>
<row>
<entry colname="col1">If the taxpayer reports all or part of net income as taxable income</entry>
<entry colname="col2">Accept the taxpayer's amount on the appropriate line.</entry>
</row>
<row>
<entry colname="col1"><citation type="Form">Form 1040-NR</citation> was prepared by <emphasis type="b">USAID,</emphasis><note>The return may be stamped <emphasis type="b">Treasury Regulation 1.6012-1(b)(3), USAID/G/HCD/POSS/TAX</emphasis>.</note></entry>
<entry colname="col2"><steplist>
<li>Accept the return as filed,</li>
<li>Verify the <citation type="Form">Form 1042-S</citation> for the taxpayer's name, Taxpayer Identification Number (TIN) and withholding only, and</li>
<li><emphasis type="b">DO NOT <emphasis type="q">X</emphasis></emphasis> out entries in accordance with normal Exemption Code 02 procedures.</li>
</steplist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>When <citation type="Form">Form 1042-S</citation> with <emphasis type="b">Exemption Code 04</emphasis> in box 3a (exempt under a tax treaty) is filed on <citation type="Form">Form 1040-NR</citation>, take one of the following actions:<table frame="all" id="id340101149" orient="port" pgbrk="nobreak" summary="Form 1042-S, Exemption Code 4" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="55.00*"/>
<colspec colname="col2" colwidth="45.00*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Taxpayer has entered a valid tax treaty article on Schedule OI, reported the exempt income on <citation type="Form">Form 1040-NR</citation>, line 1k, and reported the withholding on line 25g</entry>
<entry colname="col2">Take no action.</entry>
</row>
<row>
<entry colname="col1">Taxpayer has entered a valid tax treaty article on Schedule OI, included the exempt amount as taxable income (e.g., <citation type="Form">Form 1040-NR</citation>, line 1a) and has not deducted it elsewhere on the return</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1a or wherever found, adjust it to exclude the exempt income, and edit exempt amount to line 1k.</entry>
</row>
<row>
<entry>Taxpayer did not enter a valid tax treaty article on Schedule OI</entry>
<entry><emphasis type="b">Correspond</emphasis>.<note notetype="exception"><emphasis type="b">Do not correspond</emphasis> for a missing article number if Income Code 16 (Income Code 15 for TY14 and prior) and Exemption Code 04 are present and any of the following conditions apply:<br/> • <citation type="Form">Form 1042-S</citation> was issued by a college/educational institution or <br/> • Zero-balance return or <br/> • <citation type="Form">Form 1042-S</citation> has no withholding.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Edit RPC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis> if <emphasis type="b">either</emphasis> of the following conditions exist:<alphalist>
<li>Entry is present on <citation type="Form">Form 4972</citation>, lines 6 and/or 8, or</li>
<li>Taxpayer reported withholding on line 25g and exempted all income on the return due to a valid Tax Treaty.</li>
</alphalist></para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis> on a refund return when withholding is claimed from a <citation type="Form">Form 1042-S</citation>, and is supported by only one withholding document that is one of the following: <alphalist>
<li>A substitute or similar statement</li>
<li>Handwritten</li>
<note notetype="exception"><citation type="Form">Form 1042-S</citation> issued by gambling casinos.</note>
<li>Altered in one of the following areas: Name, SSN, Federal Income Tax Withheld, and/or Wages.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340101917"><date>(01-01-2021)</date>
<title>Line 26 - Estimated Tax Payments</title>
<para>Any amounts determined to be other than ES tax payments must be deleted and edited to the proper line.</para>
</subsection3>
<subsection3 id="id340104703"><date>(01-01-2021)</date>
<title>Line 27</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340101922"><date>(10-29-2025)</date>
<title>Line 28 - Additional Child Tax Credit</title>
<para>If an amount is present on line 28 and there are 3 or more qualifying children with the CTC checkbox marked on line 6 of the dependent area of the return, Schedule 8812 must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule 8812.</para>
</subsection3>
<subsection3 id="id340104704"><date>(01-01-2015)</date>
<title>Line 29 - <citation type="Form">Form 1040-C</citation> Credit</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104705"><date>(01-01-2021)</date>
<title>Line 30</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104706"><date>(01-01-2024)</date>
<title>Line 31 - Other Payments and Refundable Credits (Schedule 3, Line 15)</title>
<para>If there is an amount on line 31, Schedule 3 must be attached. If missing and cannot be dummied from attachments, <emphasis type="b">correspond</emphasis> for Schedule 3.</para>
<para>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for instructions on dummying or corresponding.</para>
</subsection3>
<subsection3 id="id340104707"><date>(10-30-2024)</date>
<title>Line 32 - Total Other Payments and Refundable Credits</title>
<para>Compute and edit line 32 when it is blank, dash, or zero and there are entries leading to a total.</para>
</subsection3>
<subsection3 id="id340101927"><date>(10-30-2024)</date>
<title>Line 33 - Total Payments</title>
<para><emphasis type="b">Correspond</emphasis> for an explanation when the amount claimed on line 33 is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and the type of credit is not identified.</para>
<para>Compute and edit line 33 when it is blank, dash, or zero and there are entries leading to a total.</para>
</subsection3>
</subsection2>
<subsection2 id="id340101928"><date>(01-01-2021)</date>
<title>Refund or Amount Owed - Lines 34 Through 38</title>
<para>The following subsections contain information pertaining to lines 34 through 38 on <citation type="Form">Form 1040-NR</citation>.</para>
<para>Edit lines 35a, 36, 37, and 38 in dollars and cents when adjusting or computing and editing amounts.</para>
<subsection3 id="id340101929"><date>(01-01-2021)</date>
<title>Line 35a - Refund Due</title>
<para>If blank, compute and edit line 35a when lines 34, 36, and 37 are all blank, line 33 is greater than line 24, and any one of the following conditions is present:<bulletlist restrict="norestrict">
<li>Line 33 has an entry.</li>
<li>The taxpayer has computed or indicated no tax is due on lines 16, 18, 22, or 24.</li>
<li>It can be determined that line 24 would be zero if it were computed.</li>
</bulletlist></para>
<para><emphasis type="b">Do not</emphasis> edit CCC <emphasis type="q">B</emphasis> when line 35a has been computed to a significant amount.</para>
</subsection3>
<subsection3 id="id340103062"><date>(01-01-2021)</date>
<title>Lines 35b, 35c and 35d - Direct Deposit</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3.14.3.2</citation>, Lines 35b, 35c, and 35d - Direct Deposit Information.</para>
</subsection3>
<subsection3 id="id340102643"><date>(01-01-2021)</date>
<title>Line 35e - Refund Check</title>
<para>See <seealso idref="id340102267">IRM 3.21.3.83.6</seealso> for manual refund procedures.</para>
</subsection3>
<subsection3 id="id340101931"><date>(01-01-2021)</date>
<title>Line 36 - Estimated Tax Credit Elect</title>
<para>When lines 34, 35a, and 36 are the same, perfect them as follows: <table frame="all" id="id340101274" orient="port" pgbrk="nobreak" summary="ES Payments" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center"><emphasis type="b">If ES payments (line 26)</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1"><emphasis type="b">Are</emphasis> claimed,</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry on line 35a.</entry>
</row>
<row>
<entry colname="col1">Are <emphasis type="b">not</emphasis> claimed,</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry on line 36.</entry>
</row>
</tbody>
</tgroup>
</table><note>An overpayment (line 34) can be <emphasis type="b">divided</emphasis> between lines 35a (refund) and 36 (ES Credit Elect).</note></para>
<para>Exclude the additional amount when line 36 includes an amount for any of the following: <bulletlist>
<li>Late filing penalty</li>
<li>Late payment penalty</li>
<li>Interest</li>
</bulletlist><note notetype="note">Do not exclude estimated tax penalty.</note></para>
<para>Edit Action Code <emphasis type="b"><emphasis type="q">430</emphasis></emphasis> to send the return to Rejects when either of the following conditions is present: <bulletlist>
<li>A statement is present on or near line 36 indicating that the taxpayer wants the credit applied to their spouse's account.</li>
<li>The return is FS 3 and there is a statement or schedule present showing how estimated payments are to be allocated.</li>
</bulletlist></para>
</subsection3>
<subsection3 id="id340101934"><date>(01-01-2021)</date>
<title>Line 37 - Amount You Owe (Balance Due)</title>
<para>If blank, compute and edit line 37 when lines 34, 35a, and 36 are blank and line 24 is greater than line 33. <note notetype="note">When computing line 37, include the amount from line 38, estimated tax penalty.</note></para>
<para><emphasis type="b">Do not</emphasis> edit CCC <emphasis type="q">B</emphasis> when line 37 has been computed to a significant amount.</para>
</subsection3>
<subsection3 id="id340101935"><date>(01-01-2021)</date>
<title>Line 38 - Penalty for Underpayment of ES Tax (Form 2210 and Form 2210-F)</title>
<para><citation type="Form">Form 2210</citation> has been assigned sequence number <emphasis type="q">06</emphasis> and <citation type="Form">Form 2210-F</citation> has been assigned sequence number <emphasis type="q">06a</emphasis>. <emphasis type="b">However, these forms are not transcribed.</emphasis> Delete these forms.</para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis> when any of the following conditions apply:<alphalist>
<li>Tax year is <emphasis type="q">2018</emphasis> and Box A in Part II is marked and <emphasis type="q">80% Waiver or 85% Waiver</emphasis> is noted next to Box A or in the Box A area.</li>
<li><citation type="Form">Form 2210</citation> is attached with any of the boxes in Part II, C - E marked.</li>
<li><citation type="Form">Form 2210-F</citation> is attached with Box B in Part I marked.</li>
<li>There is any indication of the following on <citation type="Form">Form 2210</citation> <emphasis type="i">OR</emphasis> in the Line 38 area, <citation type="Form">Form 1040-NR</citation> <emphasis type="i">OR</emphasis> in the occupation area of <citation type="Form">Form 1040-NR</citation>.</li>
</alphalist><bulletlist>
<li>Actual Withholding</li>
<li>Annualized Income (AI)</li>
<li>Exempt</li>
<li>Waiver</li>
<li>Not liable for ES penalty (Reasonable Cause for Underpayment)</li>
</bulletlist><note notetype="exception">Take no action, and do not edit CCC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis> if there is an indication of Disaster on <citation type="Form">Form 2210</citation>, <citation type="Form">Form 2210-F</citation>, or <citation type="Form">Form 1040-NR</citation>.</note></para>
<para>If only Box A and/or Box B in Part II on <citation type="Form">Form 2210</citation> is marked or if only Box A in Part I on <citation type="Form">Form 2210-F</citation> is marked, verify the attached statement indicates the taxpayer has retired after reaching age 62 or has become disabled during the tax year or the prior tax year. If statement is present, edit CCC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis>. If statement is not present, edit CCC <emphasis type="b"><emphasis type="q">7</emphasis></emphasis> and correspond using Letter 369C, open paragraph U using the following verbiage: <emphasis type="q">We cannot consider your request for a waiver of the estimated tax penalty because the required documentation was not attached to your return. If you receive notice of penalty assessment, you may request a consideration of the assessment by mailing the required documentation along with a copy of your <citation type="Form">Form 2210</citation>, to the address that will be indicated on the notice of assessment.</emphasis><note notetype="exception">Take no action, and do not edit CCC <emphasis type="q">P</emphasis> or CCC <emphasis type="q">7</emphasis> if there is an indication of Disaster on <citation type="Form">Form 2210</citation>, <citation type="Form">Form 2210-F</citation>, or <citation type="Form">Form 1040-NR</citation>.</note></para>
<para>If line 38 is blank and <citation type="Form">Form 2210</citation> or <citation type="Form">Form 2210-F</citation> is attached, edit the amount from:<bulletlist>
<li>Line 19 of <citation type="Form">Form 2210</citation>.</li>
<li>Line 16 of <citation type="Form">Form 2210-F</citation>.</li>
</bulletlist></para>
<para>Compare the line 38 entry with the amount on <citation type="Form">Form 2210</citation>, line 19 (or <citation type="Form">Form 2210-F</citation>, line 16) when CCC <emphasis type="q">P</emphasis> is edited. If the entry on line 38 is different from the amount on <citation type="Form">Form 2210</citation> or <citation type="Form">Form 2210-F</citation> after allowing for rounding:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 38 entry, and</li>
<li>Edit the amount from <citation type="Form">Form 2210</citation> or <citation type="Form">Form 2210-F</citation> to line 38.</li>
</alphalist></para>
</subsection3>
</subsection2>
<subsection2 id="id340101940"><date>(01-01-2021)</date>
<title>Signature</title>
<para>Rev. Rul. 68-500 allows <citation type="Form">Form 1040-NR</citation> to include a facsimile signature signed for the taxpayer by an agent. Accept a facsimile signature and process the returns that are signed for the taxpayer by an agent. (Attorney-in-Fact)</para>
<para>Refer to <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns, for additional correspondence instructions.<note><emphasis type="b">Correspond</emphasis> using <citation type="Form">Form 9143</citation> if the signature is missing or invalid. Correspond using <citation type="Form">Form 13900</citation> if documentary evidence is missing.</note><note notetype="exception">For <emphasis type="q">bulk/clean</emphasis> filed <citation type="Form">Form 1040-NR</citation>, accept the facsimile or original signatures and process returns that are signed for the taxpayer by an agent (Attorney-in-Fact). For these types of returns, accept signatures with or without a POA or statement that indicates Treasury Regulations Section 1.6012-1(b)(3). Do not correspond if there is no signature but Treasury Regulation Section 1.6012-4(b)(3)(i) is listed.</note><note notetype="reminder">A thumbprint in lieu of a signature is to be treated as a frivolous filer when present in the signature area.</note></para>
</subsection2>
<subsection2 id="id340102394"><date>(01-01-2015)</date>
<title>Occupation</title>
<para>The occupation area of the return is not transcribed; however, it is important to scan this area. If the country is India and <emphasis type="b">student</emphasis> is listed in the occupation area, the taxpayer qualifies to claim the standard deduction.</para>
</subsection2>
<subsection2 id="id340103332"><date>(10-30-2024)</date>
<title>Identity Protection Personal Identification Number (IP PIN)</title>
<para>Identity Protection Personal Identification Number (IP PIN) is located in the <emphasis type="q">Sign Here</emphasis> area of the return.</para>
<para>If multiple IP PINs are present, circle all but the IP PIN assigned to he primary taxpayer.</para>
<para>If it is not 6 numeric digits, circle IP PIN.</para>
</subsection2>
<subsection2 id="id340102619"><date>(01-01-2015)</date>
<title>Preparer Data</title>
<para>Refer to <citation type="IRM">IRM 3.11.3.14.8</citation>, Paid Preparer Data, for complete preparer instructions.<note notetype="exception"><emphasis type="b">Do not edit the E-File waiver code on <citation type="Form">Form 1040-NR</citation></emphasis>.</note></para>
</subsection2>
<subsection2 id="id340104708"><date>(01-01-2021)</date>
<title>Form 1040-NR, Schedule 1 (Sequence 01) - Additional Income and Adjustments to Income</title>
<para>For TY20 and later, Schedule 1 may be attached to <citation type="Form">Form 1040-NR</citation>. See line-by-line instructions.</para>
<subsection3 id="id340100465"><date>(01-01-2015)</date>
<title>Schedule 1, Line 1 - State/Local Income Taxable Refunds</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100466"><date>(01-01-2024)</date>
<title>Schedule 1, Lines 2a and 2b - Alimony Received and Date of Original Divorce or Separation (Not Transcribed)</title>
<para>If the taxpayer has reported alimony income received on Schedule 1, line 2a, edit the entry to Schedule 1, line 9.</para>
</subsection3>
<subsection3 id="id340100467"><date>(01-01-2021)</date>
<title>Schedule 1, Line 3 - Business Income or Loss (Schedule C)</title>
<para>If an amount <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> is present on line 3 and no Schedule C is attached:<table frame="all" id="id340101252" summary="No Schedule C/C-EZ attached" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the amount on line 3 is</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<?PubTbl row rht="0.75in"?>
<entry>Supported by an attachment</entry>
<entry>Dummy a Schedule C.<note>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns for complete instructions to dummy Schedule C.</note></entry>
</row>
<row>
<entry>Not supported by an attachment</entry>
<entry><emphasis type="b">Correspond</emphasis> for Schedule C.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Dummy a required Schedule C by editing a positive amount to lines 1 and 3 or a negative amount to line 28 when <emphasis type="b">ALL</emphasis> of the following conditions apply:<alphalist>
<li><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></li>
<li>Schedule C is not present.</li>
<li>There are no supporting documents from which to dummy the required Schedule C.</li>
</alphalist><note notetype="exception">Do NOT dummy Schedule C if corresponding for other missing return items. Instead, include the request for Schedule C in the correspondence to the taxpayer.</note></para>
</subsection3>
<subsection3 id="id340100468"><date>(10-29-2025)</date>
<title>Schedule 1, Line 4 - Other Gains or Losses (Form 4797)</title>
<para>If a positive or negative entry <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> is present on Schedule 1, line 4; <citation type="Form">Form 4797</citation>, <citation type="Form">Form 4684</citation>, or a statement must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 4797</citation>.<note notetype="exception">Correspond for <citation type="Form">Form 4684</citation> instead of <citation type="Form">Form 4797</citation> if taxpayer has notated <emphasis type="q"><citation type="Form">Form 4684</citation></emphasis> or checked the box indicating a Form 4684.</note></para>
</subsection3>
<?Pub _bookmark Command="Schedule 1"?>
<subsection3 id="id340100471"><date>(01-01-2021)</date>
<title>Schedule 1, Line 5 - Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, etc. (Schedule E)</title>
<para>If an amount is present on line 5 and Schedule E is not attached, but <citation type="Form">Form 4835</citation> is present, dummy Schedule E as follows: <table frame="all" id="id340101256" orient="port" pgbrk="nobreak" summary="Form 4835 attached" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If <citation type="Form">Form 4835</citation></emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Line 32 is a positive amount</entry>
<entry colname="col2">Edit that amount to line 40 on Schedule E. </entry>
</row>
<row>
<entry colname="col1">Line 34c is a negative amount</entry>
<entry colname="col2">Edit that amount to line 40 on Schedule E.<note notetype="exception">If a taxpayer notates PAL, do not move the negative amount to line 40 of Schedule E</note></entry>
</row>
<row>
<entry colname="col1">Line 34c is blank</entry>
<entry colname="col2">Edit the loss from line 32 on <citation type="Form">Form 4835</citation> to line 40 of Schedule E.<note notetype="exception">If a taxpayer notates PAL, do not move the negative amount to line 40 of Schedule E</note></entry>
</row>
<row>
<entry colname="col1">Line 7 is a positive amount</entry>
<entry colname="col2">Edit that amount to line 42 on Schedule E. </entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Dummy a Schedule E, if possible, when an amount is present, but neither Schedule E nor <citation type="Form">Form 4835</citation> is attached: <table frame="all" id="id340101257" orient="port" pgbrk="nobreak" summary="Dummy Schedule E" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If there is a clear indication that the income is from:</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Rents or royalties</entry>
<entry colname="col2"><alphalist>
<li>Edit a <emphasis type="b">positive amount</emphasis> to line 24 on Schedule E.</li>
<li>Edit a <emphasis type="b">negative amount</emphasis> to line 25 on Schedule E.</li>
</alphalist></entry>
</row>
<row>
<entry colname="col1">A partnership or S-Corporation<br/>(e.g., Schedule K-1)</entry>
<entry colname="col2"><alphalist>
<li>Edit a <emphasis type="b">positive amount</emphasis> to line 30 on Schedule E.</li>
<li>Edit a <emphasis type="b">negative amount</emphasis> to line 31 on Schedule E.</li>
</alphalist></entry>
</row>
<row>
<entry colname="col1">An estate or trust</entry>
<entry colname="col2"><alphalist>
<li>Edit a <emphasis type="b">positive amount</emphasis> to line 35 on Schedule E.</li>
<li>Edit a <emphasis type="b">negative amount</emphasis> to line 36 on Schedule E.</li>
</alphalist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Correspond</emphasis> when an amount <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> is present and Schedule E is not attached and cannot be dummied.<note>Correspond for a complete Schedule E if only page 1 and/or 2 of Schedule E is attached AND blank.</note></para>
<para>Dummy a required Schedule E by editing a positive amount to line 24 or a negative amount on line 25 when <emphasis type="b">ALL</emphasis> the following conditions apply:<alphalist>
<li><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>.</li>
<li>Schedule E is not present.</li>
<li>There are no supporting documents from which to dummy the required Schedule E.</li>
</alphalist><note notetype="exception">Do not dummy a Schedule E if corresponding for other missing return items. Instead, include the request for Schedule E in the correspondence to the taxpayer.</note></para>
</subsection3>
<subsection3 id="id340100472"><date>(01-01-2021)</date>
<title>Schedule 1, Line 6 - Farm Income or Loss (Schedule F)</title>
<para>If an amount <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> is present and Schedule F is not attached:<table frame="all" id="id340101258" orient="port" pgbrk="nobreak" summary="Schedule F not attached" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If the amount on line 6 is</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Supported by an attachment</entry>
<entry colname="col2">Dummy a Schedule F <note>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns for complete instructions to dummy Schedule F.</note></entry>
</row>
<row>
<entry colname="col1">Not supported by an attachment</entry>
<entry colname="col2"><emphasis type="b">Correspond</emphasis> for Schedule F. </entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Dummy a required Schedule F by editing a positive or negative dollar amount onto line 9 when ALL the following conditions apply:<alphalist>
<li>The amount on line 6 is less than <restrict>≡ ≡ ≡ ≡ ≡</restrict> (positive or negative).</li>
<li>Schedule F is not present.</li>
<li>There are no supporting documents from which to dummy the required Schedule F.</li>
</alphalist><note notetype="exception">Do not dummy Schedule F if corresponding for other missing return items. Instead, include a request for Schedule F in the correspondence to the taxpayer.</note></para>
</subsection3>
<subsection3 id="id340100473"><date>(01-01-2021)</date>
<title>Schedule 1, Line 7 - Unemployment Compensation (UEC)</title>
<para>Edit the gross amount of unemployment compensation (UEC) from <citation type="Form">Form 1099-G</citation> if line 7 is blank.</para>
<para>Delete any amount identified as supplemental benefits received from a company-financed supplemental unemployment benefits (SUB) fund. Include the amount of SUB pay on line 1a, <citation type="Form">Form 1040-NR</citation>.</para>
<para>Take no action when the taxpayer indicates repaid and an amount on the dotted portion of line 7.</para>
</subsection3>
<subsection3 id="id340100474"><date>(10-30-2024)</date>
<title>Schedule 1, Lines 8a through 8z - Other Income</title>
<para>If a claimed <emphasis type="b">Treaty Exemption</emphasis> is determined to be <emphasis type="b">valid</emphasis> (see <seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso>), but the taxpayer has entered, or included in a total, the income and/or exemption on Schedule 1, or on <citation type="Form">Form 1040-NR</citation>, lines 1a, 1z, or 2b-8, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and/or exemption on Schedule 1, line 9 or 25 (if included), and on <citation type="Form">Form 1040-NR</citation>, line 1a, 1z, or 2b-8 (as appropriate).</li>
<li>Edit the allowable exemption amount on <citation type="Form">Form 1040-NR</citation>, line 1k, if not already entered by the taxpayer, and<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a.</note></li>
<li>If the treaty is valid but the taxpayer has claimed more than the treaty allows, edit the allowable amount on <citation type="Form">Form 1040-NR</citation>, line 1k, if not already entered by the taxpayer. Ensure that the excess amount is reported on <citation type="Form">Form 1040-NR</citation>, lines 1a - 8; if not reported, edit the excess amount to <citation type="Form">Form 1040-NR</citation>, line 1z.<note><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a.</note></li>
</alphalist></para>
<para>If a claimed <emphasis type="b">Treaty Exemption</emphasis> is determined to be <emphasis type="b">invalid,</emphasis> take the following actions:<alphalist>
<li>Edit the exempted amount as taxable income on <citation type="Form">Form 1040-NR</citation>, line 1z, if not already entered by the taxpayer on line 1a or included in line 1z,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1a, if the treaty exemption amount is present,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1z, if the treaty exemption amount is claimed on any of lines 1b through 1h, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1k and/or Schedule 1, line 9 or 25, if exemption is included by the taxpayer.<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a.</note></li>
</alphalist></para>
<para>If taxpayer claims a <emphasis type="b">Treaty Exemption</emphasis> that cannot be verified due to incomplete information, <emphasis type="b">correspond</emphasis>.</para>
<para>If <emphasis type="b">Gambling Winnings</emphasis> are reported as effectively connected income on <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, take one of the following actions:<alphalist>
<li>Residents of <emphasis type="b">Canada</emphasis> may claim gambling losses, but only to the extent of gambling winnings. They should report their total gambling winnings and losses (not to exceed winnings) on Schedule NEC, lines 10a and 10b. They should report net gambling winnings on Schedule NEC, line 10c. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the gambling winnings and losses if reported on any other line.</li>
<li>Gambling winnings are <emphasis type="b">tax exempt</emphasis> for residents of the following countries:</li>
<table frame="all" id="id340101259" orient="port" pgbrk="nobreak" summary="Tax Exempy Gambling Winnings" width="4.5in">
<tgroup align="left" cols="1" colsep="1" restrict="norestrict" rowsep="3">
<?PubTbl tgroup dispwid="3.55in"?>
<colspec colname="col1" colwidth="100.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry>Austria</entry>
</row>
<row>
<entry>Belgium</entry>
</row>
<row>
<entry>Bulgaria</entry>
</row>
<row>
<entry>Chile (see below)</entry>
</row>
<row>
<entry colname="col1">Czech Republic</entry>
</row>
<row>
<entry colname="col1">Denmark</entry>
</row>
<row>
<entry colname="col1">Finland</entry>
</row>
<row>
<entry colname="col1">France</entry>
</row>
<row>
<entry colname="col1">Germany</entry>
</row>
<row>
<entry colname="col1">Hungary (see below)</entry>
</row>
<row>
<entry>Iceland</entry>
</row>
<row>
<entry colname="col1">Ireland</entry>
</row>
<row>
<entry colname="col1">Italy</entry>
</row>
<row>
<entry>Japan</entry>
</row>
<row>
<entry colname="col1">Latvia</entry>
</row>
<row>
<entry>Lithuania</entry>
</row>
<row>
<entry colname="col1">Luxembourg</entry>
</row>
<row>
<entry colname="col1">Netherlands</entry>
</row>
<row>
<entry colname="col1">Russian Federation (Russia) (see below)</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
</row>
<row>
<entry colname="col1">Slovenia</entry>
</row>
<row>
<entry colname="col1">South Africa</entry>
</row>
<row>
<entry colname="col1">Spain</entry>
</row>
<row>
<entry colname="col1">Sweden</entry>
</row>
<row>
<entry colname="col1">Tunisia</entry>
</row>
<row>
<entry colname="col1">Turkey</entry>
</row>
<row>
<entry colname="col1">Ukraine</entry>
</row>
<row>
<entry colname="col1">United Kingdom <br/>(including Great Britain, England, Northern Ireland, Scotland, and Wales)</entry>
</row>
</tbody>
</tgroup>
</table>
<note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. Accordingly, beginning in 2024, gambling winnings paid to a resident of Chile should be treated as not subject to U.S. tax.</note>
<note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024. Beginning in 2024, it may not be relied upon to exclude gambling winnings of a resident of Hungary from U.S. tax.</note>
<note>The U.S.-Russia tax treaty is suspended for these taxes as of August 16, 2024. It may not be relied upon after that date to exclude gambling winnings from U.S. tax.</note>
<note notetype="caution">If a taxpayer is a resident of a country that is exempt from U.S. tax on gambling winnings, <emphasis type="q"><emphasis type="b">X</emphasis></emphasis> entry where found.</note>
<li>All other countries: <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount <emphasis type="b">and</emphasis> multiply the amount of gross gambling winnings by 30% and edit the result to line 23a, 1040-NR. <emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 24.<note notetype="exception">Malta is taxed at 10%.</note></li>
</alphalist></para>
<para>If a taxpayer claims a <emphasis type="b">foreign earned income exclusion</emphasis> (<citation type="Form">Form 2555</citation>, <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), <citation type="IRC">IRC 911</citation>, <citation type="IRC">IRC 931</citation>, or <citation type="IRC">IRC 933</citation>), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the exclusion and <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation>. Make sure that the foreign earned income is reported on the appropriate <citation type="Form">Form 1040-NR</citation>, lines 1a through 1h or Schedule 1, lines 3, 5, or 6.</para>
<para>Line 8r, <emphasis type="q">Scholarship and fellowship grants not reported on Form W-2,</emphasis> is a T-line. If there is an entry on this line, see <seealso idref="id340104873">IRM 3.21.3.84.19.9</seealso> for instructions.</para>
<para>If taxpayer indicates <emphasis type="b"><citation type="IRC">IRC 893</citation></emphasis> or employee of <emphasis type="b">foreign government</emphasis> or <emphasis type="b">international organization</emphasis>, and exempts wages or salary compensation, verify that the taxpayer has provided the following information:<alphalist>
<li>Evidence of non-United States citizen status (e.g., a copy of their A or G visa or green card).</li>
<li>Written evidence from the United States Citizenship and Immigration Services (USCIS) which confirms that the taxpayer has not signed and filed USCIS <citation type="Form">Form I-508</citation> (Waiver of Certain Rights, Privileges, Exemptions, and Immunities).<note>An employee’s compensation is not eligible for exemption under <citation type="IRC">IRC 893</citation> if they have signed and filed the USCIS <citation type="Form">Form I-508</citation>.</note></li>
<li>If an employee of a foreign government, a copy of the U.S. State Department <citation type="IRC">IRC 893</citation>(b) certification.<note>If a taxpayer provides evidence in lieu of <citation type="IRC">IRC 893</citation>(b) certification, accept the evidence if it establishes that the services rendered by the employee are similar to the services rendered by employees of the U.S. government in foreign countries, and that the foreign government grants an equivalent tax exemption to such U.S. government employees.</note><note notetype="example">The taxpayer may provide a copy of a foreign statute or regulation that shows an equivalent tax exemption to U.S. government employees in that country.</note></li>
<li>If an employee of an international organization, the number of the Presidential Executive Order. See <seealso idref="id340102733">Exhibit 3.21.3-4</seealso> for a list of those approved international organizations and foreign governments.<note notetype="exception">The Executive Order number is not required if the international organization is listed in <seealso idref="id340102733">Exhibit 3.21.3-4</seealso>.</note><note><citation type="IRC">IRC 893</citation> does not apply to the North Atlantic Treaty Organization (NATO) or the Ottawa Agreement.</note></li>
<li>If taxpayer has provided all the necessary information, follow the table below:</li>
<table frame="all" id="id340103310" orient="port" pgbrk="nobreak" summary="Sec 893 instructions (documentation provided)" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33.08*"/>
<colspec colname="col2" colwidth="32.92*"/>
<colspec colname="col3" colwidth="34.00*"/>
<thead valign="bottom">
<row>
<entry align="center"><emphasis type="b">If</emphasis></entry>
<entry align="center"><emphasis type="b">And</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Taxpayer exempts income on Schedule 1, line 9</entry>
<entry colname="col2">Reports earned income</entry>
<entry colname="col3">Take no action.</entry>
</row>
<row>
<entry colname="col1">Taxpayer exempts income on Schedule 1, line 9</entry>
<entry colname="col2">Does not report earned income (<citation type="Form">Form 1040-NR</citation>, line 1a)</entry>
<entry colname="col3">Edit earned income to <citation type="Form">Form 1040-NR</citation>, line 1a.</entry>
</row>
<row>
<entry colname="col1">Taxpayer exempts income on <citation type="Form">Form 1040-NR</citation>, line 1k</entry>
<entry colname="col2">Does not report earned income (<citation type="Form">Form 1040-NR</citation>, line 1a) or exemption amount (Schedule 1, line 9)</entry>
<entry colname="col3"><bulletlist>
<li>Edit earned income to <citation type="Form">Form 1040-NR</citation>, line 1a (if not present),</li>
<li>Edit the exempt income to Schedule 1, line 9 (if not present) as a negative amount, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1k.</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table>
<li>If taxpayer has not provided all the necessary information, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></para>
<para>If the taxpayer claims a capital gains exemption under <emphasis type="b"><citation type="IRC">IRC 871</citation>,</emphasis> and they were present in the U.S. for <emphasis type="b">less than 183 days</emphasis> during the tax year (see Schedule OI, Letter H or attachments for determination):<alphalist restrict="norestrict">
<li>Edit the capital gains to <citation type="Form">Form 1040-NR</citation>, line 7a (if not already included), and</li>
<li>Edit the exempt amount to Schedule 1, line 9 as a negative amount (if not already included).</li>
</alphalist><note>The instructions also apply if the number of days is blank.</note></para>
<para>If the taxpayer claims a capital gains exemption under <emphasis type="b"><citation type="IRC">IRC 871</citation>,</emphasis> and they were present in the U.S. for <emphasis type="b">183 days or more</emphasis> during the tax year:<alphalist restrict="norestrict">
<li>Edit the capital gains to <citation type="Form">Form 1040-NR</citation>, line 7a (if not already included), and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9.</li>
</alphalist></para>
<para>Under <emphasis type="b"><citation type="IRC">IRC 872</citation>(b)(3)</emphasis>, compensation paid by a foreign employer to a nonresident alien individual present in the United States on an <emphasis type="q">F</emphasis>, <emphasis type="q">J</emphasis>, or <emphasis type="q">Q</emphasis> visa while participating in certain exchange or training programs is exempt from tax. A <emphasis type="q">foreign employer</emphasis> includes a nonresident alien individual, foreign partnership, or foreign corporation, or an office or place of business maintained in a foreign country or in a territory of the United States by a domestic corporation, a domestic partnership, or an individual who is a citizen or resident of the United States.<table frame="all" id="id340101262" orient="port" pgbrk="nobreak" restrict="norestrict" summary="IRC § 872" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center"><emphasis type="b">If</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">The taxpayer doesn't report the income</entry>
<entry colname="col2">Take no action.</entry>
</row>
<row>
<entry colname="col1">The taxpayer reports the income on any of the income lines and/or exempts it on Schedule 1, line 9</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and/or exemption where found.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>A <emphasis type="b"><citation type="Form">Form 1099-B</citation></emphasis> (Proceeds from Broker and Barter Exchange Transactions) filed with a <citation type="Form">Form 1040-NR</citation> is taxable effectively connected income and should be reported on Schedule D or included on Schedule 1, line 9:<alphalist>
<li>If reported on other than Schedule D or Schedule 1, line 9, edit gross proceeds to Schedule 1, line 9.</li>
<li>If <citation type="Form">Form 1099-B</citation> (Proceeds from Broker and Barter Exchange Transactions) is attached and not reported on the return, edit gross proceeds to Schedule 1, line 9.</li>
</alphalist></para>
<para>Use the table below to determine action(s) for notations and/or other amounts included on Schedule 1, line 9:</para>
<table frame="all" id="id340101263" orient="port" pgbrk="nobreak" summary="Other income reported on line 21" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If the amount is identified as</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Dependent Care Benefits (DCB)</entry>
<entry colname="col2">Move to <citation type="Form">Form 1040-NR</citation>, line 1z. <citation type="Form">Form 2441</citation> must be attached. If missing, correspond for <citation type="Form">Form 2441</citation>.</entry>
</row>
<row>
<entry colname="col1">Disability Pension (<citation type="Form">Form 1099-R</citation> with Code 3 in box 7)</entry>
<entry colname="col2">Move to <citation type="Form">Form 1040-NR</citation>, line 1z.</entry>
</row>
<row>
<entry colname="col1">Indian Gaming Proceeds (IGP)</entry>
<entry colname="col2">Edit <emphasis type="b">RPC <emphasis type="q">G</emphasis></emphasis>, if withholding is present</entry>
</row>
<row>
<entry colname="col1">Nontaxable income: <bulletlist>
<li restrict="norestrict">Accident and health insurance proceeds</li>
<li restrict="norestrict"><emphasis type="q">Black Lung</emphasis> benefits</li>
<li restrict="norestrict">Casualty insurance and other reimbursements</li>
<li restrict="norestrict">Child support</li>
<li restrict="norestrict">Damages awarded for physical injury or sickness</li>
<li restrict="norestrict">Federal Employees' Compensation Act (FECA) payments</li>
<li restrict="norestrict">Interest on state or local government obligations</li>
<li restrict="norestrict">Public aid</li>
<li restrict="norestrict">Supplemental Security Income (SSI)/SSI Disability</li>
<li restrict="norestrict">Tax-Sheltered Annuities</li>
<li restrict="norestrict">Temporary Assistance for Needy Families (TANF)</li>
<li restrict="norestrict">Veterans' Administration (VA) Benefits</li>
<li restrict="norestrict">Workers' Compensation</li>
</bulletlist></entry>
<entry colname="col2">Adjust Schedule 1, line 9 to exclude nontaxable income.</entry>
</row>
</tbody>
</tgroup>
</table>
</subsection3>
<subsection3 id="id340104873"><date>(10-30-2024)</date>
<title>Schedule 1, Line 8r - Scholarship and Fellowship Grants Not Reported on Form W-2</title>
<para>Generally, a taxpayer’s entry on Schedule 1, line 8r should include only the amount of scholarship and fellowship grants not reported on Form W-2, reduced by any amount exempt by treaty and any amount used to pay for tuition and required, course-related expenses.</para>
<para>Scholarship and fellowship income shown on Form W-2 should be reported on <citation type="Form">Form 1040-NR</citation>, line 1a. If it is determined this Form W-2 income is included in the line 8r entry:<alphalist>
<li>Edit the Form W-2 gross income to <citation type="Form">Form 1040-NR</citation>, line 1a, if not already included,</li>
<li><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> or adjust the line 8r amount to exclude the income moved to <citation type="Form">Form 1040-NR</citation>, line 1a.</li>
</alphalist></para>
<para>If it can be determined that any amount of scholarship or fellowship grant reported on line 8r, from a <citation type="Form">Form 1042-S</citation> with Income Code 16 (Income Code 15 for TY14 and prior) or a <citation type="Form">Form 1098-T</citation>, is <emphasis type="b">exempt under a tax treaty</emphasis> (check Schedule OI, item L), take the following actions:<alphalist>
<li>Move the treaty-exempt grant to <citation type="Form">Form 1040-NR</citation>, line 1k, if not already included there,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> or adjust the line 8r amount to exclude the treaty-exempt grant, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exemption if found elsewhere on the return.</li>
</alphalist></para>
<para id="id340104571">One or more of the following documents <emphasis type="b">must</emphasis> be attached to support an entry on line 8r. If missing, <emphasis type="b">correspond</emphasis>:<bulletlist>
<li>Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior) issued by a college or an educational institution</li>
<li>A statement from a college or an educational institution (on their letterhead) that states the amount of the grant, the grantor's name, the dates it covers, and the expenses the grant covers</li>
<li><citation type="Form">Form 1098-T</citation></li>
</bulletlist></para>
<para>If at least one of the items in <seealso idref="id340104571">IRM 3.21.3.84.19.9 (4)</seealso> above is present and <emphasis type="b">EITHER</emphasis> there is still an amount on line 8r after following the above paragraphs <emphasis type="b">OR</emphasis> there is a <citation type="Form">Form 1042-S</citation> with Income Code 16 (Income Code 15 for TY14 and prior) issued by a college or an educational institution or a <citation type="Form">Form 1098-T</citation> attached to the return, where the income is not reported anywhere, follow the instructions in the table below:</para>
<table frame="all" id="id340104851" summary="Amount claimed on line 31" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="48.38*"/>
<colspec colname="col2" colwidth="34.11*"/>
<colspec colname="col3" colwidth="17.51*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">You calculate (1) minus (2) below by:<steplist>
<li>Adding:<bulletlist>
<li>All <citation type="Form">Form 1042-S</citation> (Income Code 16) gross income, box 2 amounts,</li>
<li>All <citation type="Form">Form 1098-T</citation> scholarships or grants, box 5 amounts, and</li>
<li>All grant income from educational institution statements</li>
</bulletlist></li>
<li>Subtracting:<bulletlist>
<li>All <citation type="Form">Form 1098-T</citation> payments received for qualified tuition and related expenses, box 1 amounts and</li>
<li>All tuition and required, course-related expenses (fees, books, supplies, equipment) from educational institution statements, and from receipts, invoices and the like</li>
</bulletlist><note>While you can use statements from educational institutions that provide only institution-determined total expenses without a breakdown do <emphasis type="b">not</emphasis> use taxpayer-prepared or taxpayer-provided statements showing only total expenses or other statements showing only taxpayer-determined total expenses with no breakdown or itemization</note></li>
</steplist></entry>
<entry colsep="1" rowsep="1">The amount calculated by adding all the items in (1) and then subtracting all the items in (2) is greater than the line 8r entry, including when line 8r is blank or zero</entry>
<entry colsep="1" rowsep="1">Edit or adjust line 8r to equal the calculated amount.</entry>
</row>
</tbody>
</tgroup>
</table>
</subsection3>
<subsection3 id="id340104801"><date>(10-30-2024)</date>
<title>Schedule 1, Line 9 - Total Other Income</title>
<para>If the taxpayer exempts income on Schedule 1, Part I without providing a valid treaty, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9.</para>
<para>If <emphasis type="b"><citation type="Form">Form 1099-MISC</citation></emphasis> or <emphasis type="b"><citation type="Form">Form 1099-NEC</citation></emphasis> is attached and there is a clear indication that the income was not included on the return, edit the income to Schedule 1, line 9. Do not include the <citation type="Form">Form 1099-MISC</citation> or <citation type="Form">Form 1099-NEC</citation> amount on Schedule 1, line 9, when any of the following are attached:<alphalist>
<li>Schedule C</li>
<li>Schedule E (Part II)</li>
<li>Schedule F</li>
<li><citation type="Form">Form 2106</citation></li>
</alphalist></para>
<para>If line 9 is blank, dash, or zero and there are any entries on lines 8a through 8z, compute and edit line 9 by adding lines 8a through 8z.</para>
</subsection3>
<subsection3 id="id340104802"><date>(11-12-2021)</date>
<title>Schedule 1, Line 11 Dotted Portion - Form 982 Indicator</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100479"><date>(01-01-2021)</date>
<title>Schedule 1, Line 11 - Educator Expenses</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100523"><date>(01-04-2021)</date>
<title>Schedule 1, Line 12 - Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials (Form 2106)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100480"><date>(01-01-2021)</date>
<title>Schedule 1, Line 13 - Health Savings Account Deduction (Form 8889)</title>
<para><citation type="Form">Form 8889</citation> must be attached if an amount is being claimed on line 13. <emphasis type="b">Correspond</emphasis>, if missing.</para>
</subsection3>
<subsection3 id="id340100481"><date>(01-01-2021)</date>
<title>Schedule 1, Line 14 - Moving Expenses for Members of the Armed Forces (Form 3903)</title>
<para restrict="norestrict">If an amount is present on Schedule 1, line 14 <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <citation type="Form">Form 3903</citation> (or similar statement) must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 3903</citation>.<note>If the taxpayer is <emphasis type="b">only</emphasis> claiming an expense for storage fees while out of the United States, <citation type="Form">Form 3903</citation> is not required.</note></para>
</subsection3>
<subsection3 id="id340100482"><date>(01-01-2021)</date>
<title>Schedule 1, Line 15 - Deductible Part of Self-Employment Tax</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100483"><date>(01-01-2021)</date>
<title>Schedule 1, Line 16 - Self-Employed SEP, SIMPLE, and Qualified Plans</title>
<para>If Schedule C, Schedule E (Part II), or Schedule F is not attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 16.</para>
</subsection3>
<subsection3 id="id340100484"><date>(01-01-2021)</date>
<title>Schedule 1, Line 17 - Self-Employed Health Insurance Deduction</title>
<para>Edit misplaced amount from line 17 to line 15 when both of the following conditions are present:<bulletlist>
<li>Line 15 is blank</li>
<li>Schedule SE is attached to the return</li>
</bulletlist></para>
</subsection3>
<subsection3 id="id340100524"><date>(01-01-2021)</date>
<title>Schedule 1, Line 18 - Penalty on Early Withdrawal of Savings</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100525"><date>(01-04-2021)</date>
<title>Schedule 1, Lines 19a, 19b, and 19c - Alimony Paid, Recipient’s TIN, and Date of Divorce</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100487"><date>(01-01-2021)</date>
<title>Schedule 1, Line 20 - IRA Deduction</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100488"><date>(01-01-2021)</date>
<title>Schedule 1, Line 21 - Student Loan Interest Deduction</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100526"><date>(01-01-2021)</date>
<title>Schedule 1, Line 22</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340104803"><date>(11-12-2021)</date>
<title>Schedule 1, Line 23 - Archer MSA Deduction</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104597"><date>(10-30-2024)</date>
<title>Schedule 1, Lines 24a through 24z - Other Adjustments (Not Transcribed)</title>
<para>If a claimed <emphasis type="b">Treaty Exemption</emphasis> is determined to be <emphasis type="b">valid</emphasis> (see <seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso>), but the taxpayer has entered, or included in a total, the income and/or exemption on Schedule 1, or on <citation type="Form">Form 1040-NR</citation>, lines 1a, 1z, or 2b-8, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and/or exemption on Schedule 1, line 9 or 25 (if included), and on <citation type="Form">Form 1040-NR</citation>, line 1a, 1z, or 2b-8 (as appropriate),</li>
<li>Edit the allowable exemption amount on <citation type="Form">Form 1040-NR</citation>, line 1k, if not already entered by the taxpayer, and<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a.</note></li>
<li>If the treaty is valid but the taxpayer has claimed more than the treaty allows, edit the allowable amount on <citation type="Form">Form 1040-NR</citation>, line 1k, if not already entered by the taxpayer. Ensure that the excess amount is reported on <citation type="Form">Form 1040-NR</citation>, lines 1a - 8; if not reported, edit the excess amount to <citation type="Form">Form 1040-NR</citation>, line 1z.<note><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11.</note></li>
</alphalist></para>
<para>If a claimed <emphasis type="b">Treaty Exemption</emphasis> is determined to be <emphasis type="b">invalid,</emphasis> take the following actions:<alphalist>
<li>Edit the exempted amount as taxable income on <citation type="Form">Form 1040-NR</citation>, line 1z, if not already entered by the taxpayer on line 1a or included in line 1z,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1a, if the treaty exemption amount is present,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1z, if the treaty exemption amount is claimed on any of lines 1b through 1h, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>, line 1k and/or Schedule 1, line 9 or 25, if exemption is included by the taxpayer.<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11a.</note></li>
</alphalist></para>
<para>If taxpayer claims a <emphasis type="b">Treaty Exemption</emphasis> that cannot be verified due to incomplete information, <emphasis type="b">correspond</emphasis>.</para>
<para id="id340104575">Delete the following adjustments from Schedule 1, lines 11 through 23, and/or <citation type="Form">Form 1040-NR</citation>, line 10a, and ensure the amounts are included in the Schedule 1, line 25 total:<bulletlist>
<li><emphasis type="q">403(b)</emphasis> - contributions by certain chaplains to section 403(b) plans</li>
<li><emphasis type="q">501(c)(18)(D)</emphasis> - contributions to certain pension plans</li>
<li><emphasis type="q">ED67(e)</emphasis> - (TY18 and later) Excess Deductions of section 67(e) expenses from Form 1041 Schedule K-1</li>
<li><emphasis type="q">Jury Pay</emphasis> - Jury Duty Pay</li>
<li><emphasis type="q">PPR</emphasis> - Personal Property Rental deductible expenses</li>
<li><emphasis type="q">RFST</emphasis> - Reforestation amortization and expenses</li>
<li><emphasis type="q">Sub-Pay TRA</emphasis> - repayment of Supplemental Unemployment Benefit (SUB) payments received in a prior year under the Trade Act of 1974 (TRA)<note notetype="exception"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the SUB pay amount where found and subtract the amount from <citation type="Form">Form 1040</citation>, line 1a when there is no indication that the adjustment is for benefits received in a prior year.</note></li>
<li><emphasis type="q">UDC</emphasis> - legal fees for Unlawful Discrimination Claims</li>
<li><emphasis type="q">USOC</emphasis> - United States Olympic Committee-deduction for Olympic and Paralympic medals and prize money</li>
<li><emphasis type="q">WBF</emphasis> - Whistle Blower Fees</li>
<li><emphasis type="q">DPAD</emphasis> - Domestic Production Activity Deduction</li>
</bulletlist></para>
<para>If a taxpayer claims an adjustment to income on Schedule 1, line 24z for anything other than the items listed in (4) above, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25.</para>
<para>If there is an amount on line 24z with no explanation present, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 25.</para>
</subsection3>
<subsection3 id="id340105088"><date>(10-30-2024)</date>
<title>Schedule 1, Line 25 - Total Other Adjustments</title>
<para>If line 25 is blank, dash, or zero and there are any entries on lines 24a through 24z, compute and edit line 25 by adding lines 24a through 24z.</para>
</subsection3>
<subsection3 id="id340100527"><date>(01-01-2021)</date>
<title>Schedule 1, Line 26 - Total Adjustments to Income</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
</subsection2>
<subsection2 id="id340104709"><date>(01-01-2021)</date>
<title>Form 1040-NR, Schedule 2 (Sequence 02) - Additional Taxes</title>
<?Pub _bookmark Command="Schedule 2"?>
<para>For TY20 and later, Schedule 2 may be attached to <citation type="Form">Form 1040-NR</citation>. See line-by-line instructions.</para>
<subsection3 id="id340105089"><date>(10-30-2024)</date>
<title>Schedule 2, Line 1a - Excess Advance Premium Tax Credit Repayment (Form 8962)</title>
<para>If an amount is claimed on line 1a, Form 8962 must be present. <emphasis type="b">Correspond</emphasis>, if missing.<alphalist>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 13900</citation>, also correspond for <citation type="Form">Form 1095-A</citation>, if not attached, using paragraph <emphasis type="q">s</emphasis>.</li>
<li>When corresponding for <citation type="Form">Form 8962</citation>, on <citation type="Form">Form 9143</citation>, also correspond for <citation type="Form">Form 1095-A</citation>, if not attached, using the following literal: <emphasis type="q">Send a copy of your <citation type="Form">Form 1095-A</citation>, Health Insurance Marketplace Statement, to support your entries on <citation type="Form">Form 8962</citation>, Premium Tax Credit. If you didn't receive one or your <citation type="Form">Form 1095-A</citation> is incorrect, visit <emphasis type="b">www.healthcare.gov</emphasis> or your state Marketplace website.</emphasis></li>
</alphalist></para>
</subsection3>
<subsection3 id="id340100492"><date>(10-29-2025)</date>
<title>Schedule 2, Line 2 - Alternative Minimum Tax (Form 6251)</title>
<para>If an amount is present on Schedule 2, <citation type="Form">Form 6251</citation> must be attached. If missing, correspond for <citation type="Form">Form 6251</citation>.<note notetype="reminder">Edit FPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis> when <citation type="Form">Form 6251</citation> is attached.</note><note>A blank <citation type="Form">Form 6251</citation> should never be deleted.</note></para>
</subsection3>
<subsection3 id="id340100528"><date>(01-01-2021)</date>
<title>Schedule 2, Line 3 - Total</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340100500"><date>(01-01-2023)</date>
<title>Schedule 2, Line 4 - Self-Employment Tax (Schedule SE)</title>
<para>A Schedule SE is required if there is an amount on line 4. Dummy Schedule SE from Schedule C, Schedule E (Part II present), Schedule F, or attachments, if possible. Otherwise, <emphasis type="b">correspond</emphasis>.<note notetype="exception">Do not dummy Schedule SE if corresponding for other missing attachments. Instead, include the request for Schedule SE in the correspondence to the taxpayer.</note></para>
<para>Edit FPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> if Schedule SE is attached or the taxpayer includes an entry on line 4.</para>
</subsection3>
<subsection3 id="id340100501"><date>(01-01-2021)</date>
<title>Schedule 2, Line 7 - Total Additional Social Security and Medicare Tax (Form 4137 and Form 8919)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100502"><date>(01-01-2023)</date>
<title>Schedule 2, Line 8 - Additional Tax on IRAs or Other Tax-Favored Accounts (Form 5329)</title>
<para><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 5329</citation> if an amount is present on line 8 and <citation type="Form">Form 5329</citation> is not attached, unless any of the following conditions apply:<alphalist>
<li>The taxpayer has checked the box to the left of line 8.</li>
<li>The taxpayer notates <emphasis type="b"><emphasis type="q">No</emphasis></emphasis> to the <emphasis type="b">left</emphasis> of line 8, or</li>
<li>Line 8 has an entry that is 10% of any combination of the following:</li>
</alphalist><bulletlist>
<li><citation type="Form">Form 1040-NR</citation>, line 4b</li>
<li><citation type="Form">Form 1040-NR</citation>, line 5b</li>
<li><citation type="Form">Form 1099-R</citation></li>
</bulletlist></para>
<para>Edit RPC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> if <citation type="Form">Form 5329</citation> is not present and any of the conditions above apply.</para>
<para>Edit the totals of Parts I through IX of <citation type="Form">Form 5329</citation> when line 8 is blank <emphasis type="b">and</emphasis> <citation type="Form">Form 5329</citation> is attached with entries present.</para>
</subsection3>
<subsection3 id="id340100504"><date>(01-01-2021)</date>
<title>Schedule 2, Line 9 - Household Employment Taxes (Schedule H)</title>
<para>If an amount is claimed on line 9, Schedule H must be attached. <emphasis type="b">Correspond</emphasis>, if missing.</para>
</subsection3>
<subsection3 id="id340100506"><date>(01-01-2023)</date>
<title>Schedule 2, Line 11 - Additional Medicare Tax (Form 8959)</title>
<para>If an amount is present on line 11, <citation type="Form">Form 8959</citation> must be attached. <emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8959</citation>, if missing.</para>
</subsection3>
<subsection3 id="id340104805"><date>(01-01-2023)</date>
<title>Schedule 2, Line 12 - Net Investment Income Tax (Form 8960)</title>
<para>If an amount is present on line 12, <citation type="Form">Form 8960</citation> must be attached. <emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8960</citation>, if missing.</para>
</subsection3>
<subsection3 id="id340104874"><date>(01-01-2023)</date>
<title>Schedule 2 Line 13 - Uncollected Social Security and Medicare or RRTA Tax on Tips</title>
<para>UT/UTOT or COBRA is reported on Schedule 2, line 13. If found elsewhere on the return, delete where found and edit to line 13 or renumber to be line 13, as appropriate.</para>
</subsection3>
<subsection3 id="id340104806"><date>(11-12-2021)</date>
<title>Schedule 2, Line 16 - Recapture of Low-Income Housing Credit (Form 8611)</title>
<para>If <citation type="Form">Form 8611</citation> is missing and the line 16 amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8611</citation>.</para>
</subsection3>
<subsection3 id="id340104807"><date>(11-12-2021)</date>
<title>Schedule 2, Lines 17a through 17z - Other Additional Taxes (Not Transcribed)</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104808"><date>(10-30-2024)</date>
<title>Schedule 2, Line 18 - Total Additional Taxes</title>
<para>If line 18 is blank, dash, or zero and there are any entries on lines 17a through 17z, compute and edit line 18 by adding lines 17a through 17z.</para>
</subsection3>
<subsection3 id="id340104809"><date>(10-30-2024)</date>
<title>Schedule 2, Line 19 - NET EPE Recapture (Form 4255 </title>
<para>If an amount is present on Schedule 2, line 19, <citation type="Form">Form 4255</citation> must be attached. If missing, correspond for <citation type="Form">Form 4255</citation>.</para>
</subsection3>
<subsection3 id="id340100530"><date>(01-04-2021)</date>
<title>Schedule 2, Line 20 - Section 965 Net Tax Liability Installment (Form 965-A)</title>
<para>If an amount is present on line 20, and <citation type="Form">Form 965-A</citation> is missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 965-A</citation> <emphasis type="b">only</emphasis> if corresponding for other missing information.</para>
<para>If an amount is present on line 20, edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.<note>If <citation type="Form">Form 965-A</citation> is attached and there is <emphasis type="b">no</emphasis> entry on line 20, do not edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>.</note></para>
</subsection3>
<subsection3 id="id340100531"><date>(01-01-2021)</date>
<title>Schedule 2, Line 21 - Total Other Taxes</title>
<para>Reserved</para>
</subsection3>
</subsection2>
<subsection2 id="id340104710"><date>(01-01-2021)</date>
<title><citation type="Form">Form 1040-NR</citation>, Schedule 3 (Sequence 03) - Additional Credits and Payments</title>
<?Pub _bookmark Command="Schedule 3"?>
<para>For TY20 and later, Schedule 3 may be attached to <citation type="Form">Form 1040-NR</citation>. See line-by-line instructions.</para>
<subsection3 id="id340100494"><date>(01-01-2021)</date>
<title>Schedule 3, Line 1 - Foreign Tax Credit (Form 1116)</title>
<para>If credit claimed is more than $300, <citation type="Form">Form 1116</citation> or similar statement must be attached. If <citation type="Form">Form 1116</citation> is missing, or if no significant amount is present on line 7, 8, 24, or 35, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1116</citation>.</para>
<para>Taxpayers earning income in the following countries are not allowed to take a foreign tax credit for foreign taxes paid to these countries. If the taxpayer takes the foreign tax credit (see <citation type="Form">Form 1116</citation>, Part II, line 8) with respect to taxes paid to any of the following countries (see <citation type="Form">Form 1116</citation>, Part I, line i, columns A, B, and C), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> both <citation type="Form">Form 1116</citation>, line 8 <emphasis type="b">and</emphasis> Schedule 3, line 1.<table frame="all" id="id340102667" summary="Countries not eligible for a Foreign Tax Credit" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">Starting Date</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">Ending Date</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">Iran</entry>
<entry colsep="1" rowsep="1">January 1, 1987</entry>
<entry colsep="1" rowsep="1">Still in Effect</entry>
</row>
<row>
<entry colsep="1" rowsep="1">North Korea</entry>
<entry colsep="1" rowsep="1">January 1, 1987</entry>
<entry colsep="1" rowsep="1">Still in Effect</entry>
</row>
<row>
<entry colsep="1" rowsep="1">Sudan</entry>
<entry colsep="1" rowsep="1">February 12, 1994</entry>
<entry colsep="1" rowsep="1">Still in Effect</entry>
</row>
<row>
<entry colsep="1" rowsep="1">Syria</entry>
<entry colsep="1" rowsep="1">January 1, 1987</entry>
<entry colsep="1" rowsep="1">Still in Effect</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
<subsection3 id="id340100495"><date>(01-01-2021)</date>
<title>Schedule 3, Line 2 - Credit for Child and Dependent Care Expenses (Form 2441)</title>
<para>If an amount is claimed, <citation type="Form">Form 2441</citation> must be attached. If missing, take one of the following actions: <alphalist>
<li>If a statement is attached, prepare a dummy <citation type="Form">Form 2441</citation>.</li>
<li>Otherwise, <emphasis type="b">correspond.</emphasis></li>
</alphalist></para>
</subsection3>
<subsection3 id="id340100529"><date>(01-04-2021)</date>
<title>Schedule 3, Line 3 - Education Credits (Form 8863, Line 19)</title>
<para>Line 3 is not a valid line with <citation type="Form">Form 1040-NR</citation>. If <citation type="Form">Form 8863</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 8863</citation>.</para>
</subsection3>
<subsection3 id="id340100496"><date>(01-01-2021)</date>
<title>Schedule 3, Line 4 - Retirement Savings Contributions Credit (Form 8880)</title>
<para><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 8880</citation> if an amount is claimed on line 4 and <citation type="Form">Form 8880</citation> is not present.</para>
</subsection3>
<subsection3 id="id340100497"><date>(01-01-2024)</date>
<title>Schedule 3, Line 5a - Residential Clean Energy Credit (Form 5695, Line 15)</title>
<para>If an amount is claimed on line 5a, <citation type="Form">Form 5695</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 5695</citation>.<note>If an amount is claimed on line 5a and only pages 2 and/or 3 of the <citation type="Form">Form 5695</citation> are attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 5a.</note></para>
</subsection3>
<subsection3 id="id340105010"><date>(10-30-2024)</date>
<title>Schedule 3, Line 5b - Energy Efficient Home Improvement Credit (Form 5695, Line 32)</title>
<para>If an amount is claimed on line 5b, <citation type="Form">Form 5695</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 5695</citation>.<note>If an amount is claimed on line 5b and only pages 1 and/or 2 of the <citation type="Form">Form 5695</citation> are attached and page 3 is missing, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 5b.</note></para>
</subsection3>
<subsection3 id="id340100498"><date>(01-01-2021)</date>
<title>Schedule 3, Lines 6a through 6z - Other Nonrefundable Credits</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note notetype="exception">Line 6d is not a valid line with <citation type="Form">Form 1040-NR</citation>. If Schedule R is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule R.</note></para>
<subsection4 id="id340105057"><date>(10-30-2024)</date>
<title>Schedule 3, Line 6f - Clean Vehicle Credit</title>
<para>For <emphasis type="b">TY23 and later</emphasis>, if there is an amount on line 6f, <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A.</para>
</subsection4>
<subsection4 id="id340105058"><date>(10-30-2024)</date>
<title>Schedule 3, Line 6m - Credit for Previously Owned Clean Vehicles</title>
<para>For <emphasis type="b">TY23 and later</emphasis>, if there is an amount on line 6m, <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation> and <citation type="Form">Form 8936</citation> Schedule A.</para>
</subsection4>
</subsection3>
<subsection3 id="id340100532"><date>(10-30-2024)</date>
<title>Schedule 3, Line 7 - Total Other Nonrefundable Credits</title>
<para>If line 7 is blank, dash, or zero and there are any entries on lines 6a through 6z, compute and edit line 7 by adding lines 6a through 6z.</para>
</subsection3>
<subsection3 id="id340100516"><date>(01-01-2021)</date>
<title>Schedule 3, Line 9 - Net Premium Tax Credit (Form 8962)</title>
<para>If an amount is claimed on Schedule 3, line 9, <citation type="Form">Form 8962</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis>.<alphalist>
<li>When corresponding for <citation type="Form">Form 8962</citation> on <citation type="Form">Form 13900</citation>, also <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1095-A</citation>, if not attached, using paragraph <emphasis type="q">s</emphasis>.</li>
<li>When corresponding for <citation type="Form">Form 8962</citation>, on <citation type="Form">Form 9143</citation>, also correspond for <citation type="Form">Form 1095-A</citation> if not attached, using the following literal: <emphasis type="q">Send a copy of your <citation type="Form">Form 1095-A</citation>, Health Insurance Marketplace Statement, to support your entries on <citation type="Form">Form 8962</citation>, Premium Tax Credit. If you didn't receive one or your <citation type="Form">Form 1095-A</citation> is incorrect, visit www.healthcare.gov or your state Marketplace website.</emphasis></li>
</alphalist></para>
</subsection3>
<subsection3 id="id340100517"><date>(01-01-2021)</date>
<title>Schedule 3, Line 10 - Amount Paid with Request for Extension to File (Form 4868)</title>
<para>Do <emphasis type="b">not</emphasis> perfect line 10 from an attached <citation type="Form">Form 4868</citation>. If the taxpayer indicates a payment from <citation type="Form">Form 2350</citation>, include this amount on line 10.</para>
</subsection3>
<subsection3 id="id340100518"><date>(01-01-2021)</date>
<title>Schedule 3, Line 11 - Excess Social Security and Tier 1 RRTA Tax Withheld</title>
<para>If it appears that ALL Social Security and RRTA tax withheld is claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 11.<note notetype="note" restrict="norestrict">Taxpayers having more than one employer may claim a credit for excess Social Security withholding, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</note></para>
<para>If it is obvious that the taxpayer has a <emphasis type="q">F</emphasis>, <emphasis type="q">J</emphasis>, <emphasis type="q">M</emphasis>, or <emphasis type="q">Q</emphasis> Visa and <citation type="Form">Form 843</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 11. Detach <citation type="Form">Form 843</citation>, and route it to Accounts Management.<note>When detaching <citation type="Form">Form 843</citation>, also detach <citation type="Form">Form 8316</citation>. These forms must be kept together.</note></para>
<para>If it is obvious that the taxpayer has a <emphasis type="q">F</emphasis>, <emphasis type="q">J</emphasis>, <emphasis type="q">M</emphasis>, or <emphasis type="q">Q</emphasis> Visa and <citation type="Form">Form 843</citation> is <emphasis type="b">not</emphasis> attached:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 11,</li>
<li><emphasis type="b">Correspond</emphasis> by preparing <citation type="Form">Form 3696-A</citation> to send Letter 513C,</li>
<li>Edit Action Trail <emphasis type="q">513C</emphasis> on <citation type="Form">Form 1040-NR</citation>, and</li>
<li>Continue processing the return.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340100519"><date>(01-01-2021)</date>
<title>Schedule 3, Line 12 - Credit for Federal Tax on Fuels (Form 4136)</title>
<para><emphasis type="b">Correspond</emphasis> for <citation type="Form">Form 4136</citation> if any amount is claimed and <citation type="Form">Form 4136</citation> is not attached.</para>
</subsection3>
<subsection3 id="id340104660"><date>(01-01-2024)</date>
<title>Schedule 3, Line 13a - Form 2439</title>
<para>When the amount claimed on line 13a is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and <citation type="Form">Form 2439</citation> is not attached, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 2439</citation>.<note><citation type="Form">Form 2439</citation> is a small form and is generally found stapled to the front of the return with Form(s) W-2.</note></para>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104875"><date>(10-30-2024)</date>
<title>Schedule 3, Line 13b - Credit for Repayment</title>
<para>Reserved</para>
</subsection3>
<subsection3 id="id340105043"><date>(10-30-2024)</date>
<title>Schedule 3, Line 13c - Elective Payment Election (EPE)</title>
<para>If an amount is present, <citation type="Form">Form 3800</citation> must be attached. If missing, correspond for <citation type="Form">Form 3800</citation>.</para>
</subsection3>
<subsection3 id="id340100520"><date>(10-29-2025)</date>
<title>Schedule 3, Line 13z - Other Refundable Credits</title>
<para><emphasis type="b">Correspond</emphasis> for an explanation when the amount claimed on line 13z is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and the type of credit is not identified.<note notetype="exception">If taxpayer cites IRC Section 1341 or <emphasis type="q">Claim of Right</emphasis>, do not correspond for documentation. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</note></para>
<para>If line 13z was used for other refundable credits that do not have a specific line, follow the table below:<table frame="all" id="id340105090" summary="Other refundable credits claimed on Schedule 3, line 13z">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the credit claimed is</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><citation type="Form">Form 8805</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 8805</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit <citation type="Form">Form 8805</citation> withholding to the dotted portion of <citation type="Form">Form 1040-NR</citation>, line 32.</li>
<li>If <citation type="Form">Form 8805</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
<row>
<entry><citation type="Form">Form 1042-S</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 1042-S</citation> is attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit <citation type="Form">Form 1042-S</citation> withholding to the dotted portion of <citation type="Form">Form 1040-NR</citation>, line 32.</li>
<li>If <citation type="Form">Form 1042-S</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
<row>
<entry><citation type="Form">Form 8288-A</citation></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 8288-A</citation> is attached with a Date of Transfer within the tax period of the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14, Schedule 3 and edit the verified amount of the <citation type="Form">Form 8288-A</citation> withholding to the dotted portion of <citation type="Form">Form 1040-NR</citation>, line 32.</li>
<li>If <citation type="Form">Form 8288-A</citation> is attached with a Date of Transfer <emphasis type="b">not</emphasis> within the tax period of the return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 14.<note notetype="exception">When a Date of Transfer is in 2026 and <citation type="Form">Form 843 is not attached</citation> <emphasis type="b">correspond</emphasis>.</note></li>
<li>If <citation type="Form">Form 8288-A</citation> is not attached, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If Fuel Tax Credit, <emphasis type="b">FTC</emphasis> or something similar is notated on line 13z, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340100533"><date>(10-30-2024)</date>
<title>Schedule 3, Line 14 - Total Other Payments or Refundable Credits</title>
<para>If line 14 is blank, dash, or zero and there are any entries on lines 13a through 13z, compute and edit line 14 by adding lines 13a through 13z.</para>
</subsection3>
</subsection2>
<subsection2 id="id340101941"><date>(10-30-2024)</date>
<title>Form 1040-NR, Schedule A (Sequence 7A) - Itemized Deductions</title>
<para>The following are the T-lines and T-Compute lines for Schedule A (<citation type="Form">Form 1040-NR</citation>):<table frame="all" id="id340104545" summary="Form 1040NR (page 3) T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 1a</li>
<li>Lines 2 through 8</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 5</li>
<li>Line 8</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule A (<citation type="Form">Form 1040-NR</citation>) if all of the following conditions exist:<bulletlist>
<li>Schedule A (<citation type="Form">Form 1040-NR</citation>) has no T-line entries present or edited,</li>
<li>Schedule NEC has no T-line entries present or edited, and</li>
<li>Schedule OI has no T-line boxes marked.</li>
</bulletlist></para>
<para>If the taxpayer claims a valid treaty exemption, exclusion, or deduction on Schedule A (<citation type="Form">Form 1040-NR</citation>), take the following actions (see <seealso idref="id340101564">Figure 3.21.3-34</seealso>):<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount entered on Schedule A,</li>
<li>Edit the allowable exemption on <citation type="Form">Form 1040-NR</citation>, line 1k, and follow line 1k procedures.<note>Do not <emphasis type="q">X</emphasis>, adjust, or compute Schedule A, line 8.</note></li>
</alphalist><figure id="id340101564">
<graphic id="id340102048" pgbrk="nobreak" rotation="portrait"><file filename="34010034"/><descriptor>
<desc-para>This figure contains two graphics. The first graphic represents Form 1040-NR (page 1):<desc-bulletlist>
<desc-li>The taxpayer name is Richard Bellinger.</desc-li>
<desc-li>The TIN is 000-00-7130.</desc-li>
<desc-li>The address is 3366 Cooloola St (which is underlined in red) in Melbourne VIC 3000, Australia. A slash is edited in red before and after Australia, along with a dollar ($) sign.</desc-li>
<desc-li>The block letters of <desc-quote>AS</desc-quote> are edited in red across from the city name in the right margin to indicate the country code.</desc-li>
<desc-li>The taxpayer checked the single filing status box; so based on the information provided on the return, a Filing Status Code (FSC) 1 is edited in red in the margin to the left of the filing status boxes.</desc-li>
<desc-li>Lines 1a and 1z show 26000.00.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic shows Schedule A, Form 1040-NR:<desc-bulletlist>
<desc-li>Line 1b (total line of state and local taxes) shows 1600.00.</desc-li>
<desc-li>Line 6 shows 900.00 (casualty and theft losses).</desc-li>
<desc-li>Line 7 shows 2000.00 (the amount of the valid tax treaty).</desc-li>
<desc-li>Line 8 shows 4500.00.</desc-li>
<desc-li>A valid tax treaty cannot be claimed on Schedule A; so the amount needs to be transferred to page 1 of Form 1040-NR.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Returning to page 1, the amount of 2000 is edited in red to line 1k. Line 1a is adjusted to exclude 2000, placing a red <desc-quote>X</desc-quote> to the left of 26000.00 and editing 24000 in red on the dotted line to the left.</desc-para>
<desc-para>Page 1 also contains a text box which states, <desc-quote>Exhibit 3.21.3-10 was used to verify the treaty before amounts were moved.</desc-quote></desc-para>
</descriptor></graphic>
<caption>Moving Valid Treaty Exemption Claimed on Schedule A</caption></figure></para>
<para>If taxpayer claims an invalid treaty exemption, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found.<note>Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> or recompute line 8.</note></para>
<para>Gambling losses cannot be deducted on Schedule A; <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found.<note>Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> or recompute line 8.</note></para>
<para>If a resident of India can be determined to be a student or business apprentice using the Form 1040-NR occupation area; Schedule OI, lines E and F (visa J-1, F-1, or H-1 that was previously F-1); <citation type="Form">Form 8843</citation> with entries in Part III; or from other attachments; and:<table frame="all" id="id340103206" summary="India student or business apprentice" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Both itemized and standard deductions are present on Schedule A</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the lesser amount of the deductions. See <seealso idref="id340103208">Figure 3.21.3-35</seealso>.<note>Do not adjust line 8.</note></entry>
</row>
<row>
<entry>Itemized deductions on Schedule A are less than the standard deduction claimed on <citation type="Form">Form 1040-NR</citation>, line 12</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the itemized deductions where found, and edit the standard deduction to line 7.<note>Do not adjust line 8.</note></entry>
</row>
<row>
<entry>Schedule A is blank or not attached and a standard deduction from the table below is claimed on <citation type="Form">Form 1040-NR</citation>, line 12</entry>
<entry>Dummy Schedule A, and edit the 1040-NR, line 12 amount on lines 7 and 8.</entry>
</row>
</tbody>
</tgroup>
</table><figure id="id340103208">
<graphic id="id340102049" pgbrk="nobreak" rotation="portrait"><file filename="34010035"/><descriptor>
<desc-para>This figure represents Schedule A, Form 1040-NR:<desc-bulletlist>
<desc-li>Line 1a contains the statement, <desc-quote>Standard deduction</desc-quote>, beside the amount of 15750.</desc-li>
<desc-li>Line 1b shows 15750.</desc-li>
<desc-li>Lines 2 and 5 show 100.</desc-li>
<desc-li>Line 8 shows 15850.</desc-li>
<desc-li>There is a text box which states, <desc-quote>Residents of India determined to be Students or Business Apprentices: When both itemized and standard deductions are claimed, ‘X’ the lesser amount.</desc-quote></desc-li>
<desc-li>The lines 2 and 5 amounts are <desc-quote>X</desc-quote>-ed in red because the taxpayer cannot claim both the standard deduction and itemized deductions, and the itemized deductions were the lesser amount.</desc-li>
<desc-li>The amount on line 8 was not adjusted.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Schedule A, Form 1040-NR - Itemized Deductions</caption></figure><table frame="all" id="id340103207" summary="Page 3, Form 1040NR Itemized Dedudtions" width="6.625in">
<tgroup cols="4" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="25*"/>
<colspec colname="col2" colwidth="25*"/>
<colspec colname="col3" colwidth="25*"/>
<colspec colname="col4" colwidth="25*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Filing Status</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Standard Deduction</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Additional Standard Deduction 1 (65+ or Blind)</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Additional Standard Deduction 2 (65+ or Blind)</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single </entry>
<entry>$15,750</entry>
<entry>$17,750</entry>
<entry>$19,750</entry>
</row>
<row>
<entry>Married Filing Separately (MFS)</entry>
<entry>$15,750</entry>
<entry>$16,17,350</entry>
<entry>$18,950</entry>
</row>
<row>
<entry>Qualifying Surviving Spouse (QSS)</entry>
<entry>$31,500</entry>
<entry>$33,100</entry>
<entry>$34,700</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If a resident of a country other than India <emphasis type="b">OR</emphasis> a resident of India that is not a student or business apprentice claims the standard deduction, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 1a, 7, or where found on Schedule A, <citation type="Form">Form 1040-NR</citation>.<note>Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8</note>.</para>
<para>If a Schedule A (<citation type="Form">Form 1040</citation>) is attached to a <citation type="Form">Form 1040-NR</citation>, dummy a Schedule A (<citation type="Form">Form 1040-NR</citation>) from the attached Schedule A (<citation type="Form">Form 1040</citation>). Transfer the amounts as follows:<table frame="all" id="id340103124" summary="Dummy a Page 3, Form 1040NR from a Schedule A , Form 1040">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="middle"><emphasis type="b">From Schedule A, <citation type="Form">Form 1040</citation> (Sequence 07)</emphasis></entry>
<entry align="center" valign="middle"><emphasis type="b">To Schedule A, <citation type="Form">Form 1040-NR</citation> (Sequence 7A)</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 4</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 5d</entry>
<entry>Line 1a </entry>
</row>
<row>
<entry>Line 6</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 10</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 11</entry>
<entry>Line 2</entry>
</row>
<row>
<entry>Line 12</entry>
<entry>Line 3</entry>
</row>
<row>
<entry>Line 13</entry>
<entry>Line 4</entry>
</row>
<row>
<entry>Line 14</entry>
<entry>Line 5</entry>
</row>
<row>
<entry>Line 15</entry>
<entry>Line 6</entry>
</row>
<row>
<entry>Line 16</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 17</entry>
<entry>Line 8</entry>
</row>
</tbody>
</tgroup>
</table></para>
<subsection3 id="id340101942"><date>(01-01-2020)</date>
<title>Line 1a - State and Local Income Tax Total</title>
<para>If the standard deduction is claimed on line 1a, see <seealso idref="id340101941">IRM 3.21.3.84.22</seealso>.</para>
</subsection3>
<subsection3 id="id340100131"><date>(01-01-2020)</date>
<title>Line 2 - Gifts by Cash or Check</title>
<para>When two entries are present on line 2 and <emphasis type="q">See Note</emphasis> is present in the line 2 area, do not compute the entries. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 2 amount located directly to the left of <emphasis type="q">See Note</emphasis>.</para>
</subsection3>
<subsection3 id="id340101943"><date>(01-01-2024)</date>
<title>Line 3 - Contributions Other Than Cash</title>
<para>If more than $500 is claimed on Schedule A, line 3, <citation type="Form">Form 8283</citation> with significant entries or a supporting statement must be present. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8283</citation>.</para>
<para>When <citation type="Form">Form 8283</citation> with significant entries or a supporting statement is present, and the amount on Schedule A, line 3 is more than $500, edit RPC <emphasis type="b"><emphasis type="q">H</emphasis></emphasis>.</para>
<para>If Schedule A, line 3 is more than $500 and <citation type="Form">Form 8283</citation> indicates the taxpayer has donated an automobile, airplane, or boat, <citation type="Form">Form 1098-C</citation> must also be present. If <citation type="Form">Form 1098-C</citation> is not attached, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule A, line 3.<note>In lieu of <citation type="Form">Form 1098-C</citation>, the taxpayer may attach a similar statement provided it includes all the same information as on <citation type="Form">Form 1098-C</citation>. If the statement does not include all this information, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule A, line 3.</note></para>
<para>If Schedule A, line 3 is more than $500,000, <citation type="Form">Form 8283</citation>, Parts IV and V must be completed, and a separate qualified appraisal must be attached. If all these conditions are met, edit RPC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>. If all these conditions are not met, <emphasis type="b">correspond</emphasis>.</para>
<para>If <citation type="Form">Form 8283</citation> is present and Part I, checkbox 2b is marked, checkbox 2b(1) is marked, or line 3, column (h) contains a value other than zero, edit Audit Code <emphasis type="b"><emphasis type="q">C</emphasis></emphasis>.</para>
<para>If Schedule A, line 3 is $20,000 or more, and <citation type="Form">Form 8283</citation>, Part I, checkbox 2a is marked, a separate qualified appraisal must be attached. If a qualified appraisal is not attached, <emphasis type="b">correspond</emphasis>. Use the following literal: <emphasis type="i"><emphasis type="q">If your total deduction for Art is $20,000 or more, you must attach a complete copy of the signed appraisal.</emphasis></emphasis></para>
</subsection3>
<subsection3 id="id340101944"><date>(01-01-2015)</date>
<title>Line 4 - Carryover Contributions</title>
<para>Delete the line 4 amount if the taxpayer has used line 4 as a subtotal line.</para>
</subsection3>
<subsection3 id="id340101945"><date>(01-01-2018)</date>
<title>Line 5 - Total Contributions</title>
<para>Compute and edit line 5 when it is blank and there are entries leading to a total, unless <emphasis type="b">See Note</emphasis> is present above line 5 or the taxpayer notates <emphasis type="q">Limited</emphasis> or similar statement.</para>
</subsection3>
<subsection3 id="id340101946"><date>(01-01-2019)</date>
<title>Line 6 - Casualty and Theft Losses</title>
<para>If an amount is claimed, <citation type="Form">Form 4684</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 4684</citation>.</para>
</subsection3>
<subsection3 id="id340101950"><date>(10-29-2025)</date>
<title>Line 7 - Other Itemized Deductions</title>
<para id="id340104553">The following are to be included on line 7:<bulletlist>
<li>Casualty and theft loss from income producing property</li>
<li>Impairment-related work expenses of a disabled person</li>
<li>Unrecovered investments in a pension</li>
<li>Schedule K-1 (amounts reported as itemized deductions from Box 13, Code W, on a partner’s K-1, or amounts reported as itemized deductions from Box 12, Code S, on a shareholder’s K-1)</li>
<li>Repayments under claim of right <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict><note><restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></note>.</li>
</bulletlist><note>Gambling losses cannot be deducted on Schedule A; <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found</note>. Do not adjust line 8.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 7 if any miscellaneous deductions are not listed in <seealso idref="id340104553">IRM 3.21.3.84.22.7 (1)</seealso> above. <note><emphasis type="b">Do NOT</emphasis> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 7 when the taxpayer includes an amount but does not include an explanation for the deduction.</note></para>
</subsection3>
<subsection3 id="id340102525"><date>(10-30-2024)</date>
<title>Line 8 - Total Itemized Deductions</title>
<para>Compute and edit line 8 if it is blank, dash, or zero and there are entries leading to a total.<note notetype="exception">Do not adjust or compute line 8 if adjusting lines 1a through 7.</note></para>
</subsection3>
</subsection2>
<subsection2 id="id340101951"><date>(10-30-2024)</date>
<title>Form 1040-NR, Schedule NEC (Sequence 7B) - Tax on Income Not Effectively Connected With a U.S. Trade or Business</title>
<para>The following are the T-Lines and T-Compute Lines for Schedule NEC of <citation type="Form">Form 1040-NR</citation>. <table frame="all" id="id340104544" summary="Form 1040NR (page 4) T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Column d (both columns at Nature of Income line)</li>
<li>Line 13, column (a)</li>
<li>Line 13, column (b)</li>
<li>Line 13, column (c)</li>
<li>Line 13, column (d) - columns 1 and 2</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1"><bulletlist>
<li>Line 13, column (a)</li>
<li>Line 13, column (b)</li>
<li>Line 13, column (c)</li>
<li>Line 13, column (d) - columns 1 and 2</li>
</bulletlist></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule NEC if all of the following conditions exist:<bulletlist>
<li>Schedule A (<citation type="Form">Form 1040-NR</citation>) is missing,</li>
<li>Schedule NEC has no T-line entries present or edited, and</li>
<li>Schedule OI has no T-line boxes marked.</li>
</bulletlist></para>
<para>Income not effectively connected with a U.S. trade or business is reported on Schedule NEC.</para>
<para>Income from the following forms is not effectively connected: <alphalist>
<li>Social Security/Railroad Retirement Form SSA-1042S and Form RRB-1042S - For processing instructions, see <emphasis type="b"><seealso idref="id340102285">IRM 3.21.3.83.11</seealso></emphasis>.</li>
<li>Gambling winnings (Form 1042-S, Income Code 28 or 23) - For processing instructions, see <emphasis type="b"><seealso idref="id340101952">IRM 3.21.3.84.23.1</seealso></emphasis>.<note>Professional gambling is considered effectively connected income; see exception at <seealso idref="id340104818">IRM 3.21.3.84.23.1 (1)</seealso>.</note></li>
</alphalist><note notetype="note">Real property may be treated as effectively connected income if reported on Schedule E and Schedule 1.</note></para>
<para>To determine the country in which the filer is a tax resident, review:<alphalist restrict="norestrict">
<li>Schedule OI, taxpayer response to Question B, Question A, caption or attachments.</li>
<li>If country of tax residence cannot be determined, <emphasis type="b">correspond</emphasis>.</li>
</alphalist></para>
<para>Income not effectively connected is taxed at a rate of 30% unless a U.S. tax treaty with the filer's country of tax residency prescribes a lower rate. <alphalist>
<li>If the taxpayer enters a rate lower than 30%, verify the rate entered using <emphasis type="b"><seealso idref="id340101596">Exhibit 3.21.3-9</seealso></emphasis>.</li>
<li>Edit the total correct amount to <citation type="Form">Form 1040-NR</citation>, line 23a. Do not adjust or compute line 24.</li>
<li>If the filer uses a higher rate than the one indicated in <emphasis type="b"><seealso idref="id340101596">Exhibit 3.21.3-9</seealso></emphasis>, accept the taxpayer's figure.</li>
<li>If the rate cannot be determined, use the 30% tax rate.</li>
</alphalist></para>
<para>A taxpayer who is a tax resident of a foreign country with which the U.S. has not concluded an income tax treaty is generally taxed at a flat rate of 30% on his U.S. source not effectively connected income.</para>
<para>Schedule NEC, line 15 should equal <citation type="Form">Form 1040-NR</citation>, line 23a. If amounts are present on Schedule NEC and no amount is present on <citation type="Form">Form 1040-NR</citation>, line 23a, compute and edit the line 23a amount.<emphasis type="b"> Do not adjust or compute line 24.</emphasis></para>
<subsection3 id="id340101952"><date>(10-30-2024)</date>
<title>Gambling Winnings</title>
<para id="id340104818">Gambling winnings are non-effectively connected income.<note notetype="exception">Professional gambling income is effectively connected and is reported on Schedule 1, page 1 with supporting Schedule C for TY19 and later, or on <citation type="Form">Form 1040-NR</citation>, page 1 with supporting Schedule C prior to TY19.</note></para>
<para>Gambling winnings <emphasis type="b">are not</emphasis> reducible by gambling losses.<note notetype="exception">Residents of Canada are allowed to claim gambling losses up to winnings.</note></para>
<para id="id340104572">Gambling income won in the U.S. by residents of the following foreign countries is not taxable by the U.S.:<alphalist>
<li>Austria</li>
<li>Belgium</li>
<li>Bulgaria</li>
<li>Chile (see note below)</li>
<li>Czech Republic</li>
<li>Denmark</li>
<li>Finland</li>
<li>France</li>
<li>Germany</li>
<li>Hungary (see note below)</li>
<li>Iceland</li>
<li>Ireland</li>
<li>Italy</li>
<li>Japan (effective 2005)</li>
<li>Latvia</li>
<li>Lithuania</li>
<li>Luxembourg</li>
<li>Netherlands</li>
<li>Russian Federation (Russia) (see note below)</li>
<li>Slovak Republic (Slovakia)</li>
<li>Slovenia</li>
<li>South Africa</li>
<li>Spain</li>
<li>Sweden</li>
<li>Tunisia</li>
<li>Turkey</li>
<li>Ukraine</li>
<li>United Kingdom (including Great Britain, England, Northern Ireland, Scotland, and Wales)</li>
<note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. Accordingly, beginning in 2024, gambling winnings paid to a resident of Chile should be treated as not subject to U.S. tax.</note>
<note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024. Beginning in 2024, it may not be relied upon to exclude gambling winnings of a resident of Hungary from U.S. tax.</note>
<note>The U.S.-Russia tax treaty is suspended for these taxes as of August 16, 2024. It may not be relied upon after that date to exclude gambling winnings from U.S. tax.</note>
<note>Gambling income won in the U.S. by residents of Malta is taxed at 10%.</note>
<note notetype="reminder">If <citation type="Form">Form 1040-NR</citation>, line 11a is blank, dash, or zero, or edited to be blank and <citation type="Form">Form 1040-NR</citation>, line 23a is significant, edit <emphasis type="b">RPC <emphasis type="q">J</emphasis></emphasis>.</note>
</alphalist></para>
<para id="id340104576"><emphasis type="b">Residents of Canada</emphasis> may claim gambling losses, but only to the extent of gambling winnings.<alphalist>
<li>The net gambling income (winnings minus losses), which is taxed at 30%, should be on Schedule NEC, line 10c, column (c). If the taxpayer has not entered 30% of the net gambling income on <citation type="Form">Form 1040-NR</citation>, line 23a, edit 30% of their net gambling income to line 23a.</li>
<li>If the taxpayer does not claim losses, edit 30% of their gross winnings on <citation type="Form">Form 1040-NR</citation>, line 23a.</li>
</alphalist><note><emphasis type="b">Do not calculate gambling losses</emphasis> if the taxpayer has not reported losses on their tax return.</note><note notetype="caution">When determining if a taxpayer is a resident of Canada, do not use the address in the caption. The country of residence should be determined by Schedule OI, questions B and/or A or <citation type="Form">Form 1040-NR-EZ</citation>, page 2. Additionally, refer to the 1042-S payee address and country identification.</note></para>
<para>If a taxpayer is not a resident of Canada and tries to reduce gambling winnings by gambling losses, multiply the gross winnings by 30% and edit the result to <citation type="Form">Form 1040-NR</citation>, line 23a. Do not adjust or compute line 24. <emphasis type="b">All countries not listed in <seealso idref="id340104572">IRM 3.21.3.84.23.1 (3)</seealso> are taxed at a rate of 30%, except Malta which is taxed at 10%.</emphasis></para>
<para>If gambling winnings are reported on Schedule 1, page 1 or on <citation type="Form">Form 1040-NR</citation>, page 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount where found, and<alphalist>
<li>Multiply the amount of gross gambling winnings by 30%,</li>
<li>Edit the result to <citation type="Form">Form 1040-NR</citation>, line 23a, and</li>
<li>Do not adjust or compute line 24. See <emphasis type="b"><seealso idref="id340103233">Figure 3.21.3-36</seealso></emphasis>.</li>
</alphalist><note notetype="exception">If a country is exempt from U.S. tax on gambling winnings, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> income where found.</note><note notetype="exception">Professional gambling income is effectively connected and is reported on Schedule 1, page 1 with supporting Schedule C for TY19 and later, or on <citation type="Form">Form 1040-NR</citation>, page 1 with supporting Schedule C prior to TY19.</note></para>
<para>If Schedule C is attached to the return to report gambling winnings and gambling losses:<alphalist>
<li>If exempt from U.S. tax, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule C. <emphasis type="b">Do not</emphasis> edit a tax amount to <citation type="Form">Form 1040-NR</citation>, line 23a.</li>
<li>If not exempt from U.S. tax, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule C. Multiply the gross gambling winnings by 30%, and edit the result to <citation type="Form">Form 1040-NR</citation>, line 23a. <emphasis type="b">Do not</emphasis> adjust or compute line 24.<note notetype="exception">For residents of Canada, see <seealso idref="id340104576">IRM 3.21.3.84.23.1 (4)</seealso>.</note></li>
</alphalist></para>
<para>Withholding from Form 1042-S for gambling winnings should be reported on <citation type="Form">Form 1040-NR</citation>, line 25g. If reported on any other line, edit or arrow to line 25g.<note notetype="caution">Withholding from gambling winnings is not always reported on a <emphasis type="q">standard-format</emphasis> Form 1042-S; casinos often issue Form 1042-S in a format that looks like a commercial-type receipt. If a taxpayer provides a Form 1042-S in receipt-format as support for withholding on <citation type="Form">Form 1040-NR</citation>, line 25g, accept the receipt if issued by a business if it includes the date, recipient information, the amount of gambling winnings, and the amount of tax withheld. See <seealso idref="id340103241">Exhibit 3.21.3-17</seealso> for a sample.</note><figure id="id340103233">
<graphic id="id340102050" pgbrk="nobreak" rotation="portrait"><file filename="34010036"/><descriptor>
<desc-para>This figure contains 4 graphics. The first graphic represents the lower half of Form 1040-NR (page 1). The amount of 2800.00 is present on lines 8, 9, and 11a.</desc-para>
<desc-para>The second graphic represents a folded Form 1040-NR, page 2:<desc-bulletlist>
<desc-li>The amount of 2800.00 is present on line 11b</desc-li>
<desc-li>The amount of 281.00 is present on lines 16 and 24.</desc-li>
<desc-li>The amount of 840.00 is present on line 25a.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The third graphic represents Schedule 1. Gambling income appears on line 8a, with the amount 2800.00. The amount 2800.00 is repeated on lines 9 and 10.</desc-para>
<desc-para>The fourth graphic represents Form 1042-S:<desc-bulletlist>
<desc-li>The income code in box 1 is 28 (Gambling).</desc-li>
<desc-li>Box 2 (gross income) shows the amount of 2800.</desc-li>
<desc-li>Box 3 Chapter indicator is 3.</desc-li>
<desc-li>Box 3a Exemption code is 00.</desc-li>
<desc-li>Box 3b Tax rate is 30%.</desc-li>
<desc-li>Box 10 Total withholding credit is 840.</desc-li>
<desc-li>Box 12a Withholding agent’s EIN is 00-4682469.</desc-li>
<desc-li>Box 12d Withholding agent’s name is Gopher’s Casino.</desc-li>
<desc-li>Box 12h Address is 713 Lamb Way.</desc-li>
<desc-li>Box 12i City or town, state or province, country, ZIP or foreign postal code is Oklahoma City, OK 7125.</desc-li>
<desc-li>Box 13a Recipients name is Ana Maria Nazas.</desc-li>
<desc-li>Box 13b Recipient’s country code is MX.</desc-li>
<desc-li>Box 13c Address is Av Bosencheve 833.</desc-li>
<desc-li>Box 13d City or town, state or province, country, ZIP or foreign postal code is 72688 Puebla, Mexico.</desc-li>
<desc-li>Box 13e Recipient’s U.S. TIN, if any is 000-00-0650.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Returning to the first graphic:<desc-bulletlist>
<desc-li>Lines 8, 9, and 11a, are <desc-quote>X</desc-quote>-ed in red because gambling cannot be claimed on page 1.</desc-li>
<desc-li>A text box on page 1 states: <desc-quote>Taxpayer is not a resident of Canada.</desc-quote></desc-li>
<desc-li>An RPC code of <desc-quote>J</desc-quote> is edited in block letter in the lower-left margin of page 1. The <desc-quote>J</desc-quote> is edited to show that there is tax on line 24, but no adjusted gross income on line 11.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Returning to the second graphic: Gambling winnings for Mexico are taxed at 30%. There is a box multiplying the winnings of 2800 by .30 (tax rate), to determine the tax is 840. The line 11b amount of 2800.00 is <desc-quote>X</desc-quote>-ed in red. The amount of 84 is edited in red on line 23a. The withholding amount of 840.00 that is on line 25a has been arrowed down to line 25g in red by the tax examiner. The amount is arrowed down because the withholding is from a Form 1042-S, which belongs on line 25g.</desc-para>
<desc-para>Returning to the third graphic, Schedule 1 is <desc-quote>X</desc-quote>-ed in red since there are no T-lines left after deleting the entries.</desc-para>
</descriptor></graphic>
<caption>Editing Misplaced Gambling Winnings and Withholding</caption></figure></para>
</subsection3>
<subsection3 id="id340101953"><date>(01-04-2021)</date>
<title>Alimony</title>
<para>If alimony income is being reported on Schedule NEC, consider it not effectively connected income; calculate the tax using the <emphasis type="b">Pensions and Annuities tax rate indicated in <seealso idref="id340101596">Exhibit 3.21.3-9</seealso></emphasis>.</para>
<para>If the taxpayer has reported alimony income received on <citation type="Form">Form 1040-NR</citation>, line(s) 1a through 7a, or Schedule 1, lines 1 through 7, edit the entry to Schedule 1, line 9.</para>
</subsection3>
<subsection3 id="id340103334"><date>(01-01-2017)</date>
<title>Awards and Prizes</title>
<para>Awards and prizes are not effectively connected income and are reported on Schedule NEC and all countries are taxed at 30%.</para>
</subsection3>
<subsection3 id="id340101954"><date>(01-01-2015)</date>
<title>Schedule NEC Column (d)1 - Other (specify)</title>
<para>The percentage column labeled Other (specify) <emphasis type="b">must be edited</emphasis> if an amount is present or edited to line 13(d)1. Edit the column with the three-digit number obtained by multiplying the taxpayer's percentage by 10 (use a leading zero if necessary). See <emphasis type="b"><seealso idref="id340101647">Figure 3.21.3-37</seealso>.</emphasis> For example:<table frame="all" id="id340102162" summary="Schedule NEC (Page 4) Column (d)1" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the taxpayer enters</emphasis>:</entry>
<entry align="center" valign="top"><emphasis type="b">Edit</emphasis>:</entry>
</row>
</thead>
<tbody>
<row>
<entry>9% </entry>
<entry>090</entry>
</row>
<row>
<entry>20% </entry>
<entry>200</entry>
</row>
<row>
<entry>27.5% </entry>
<entry>275</entry>
</row>
</tbody>
</tgroup>
</table><note>If the taxpayer enters 0 percent (%), exempt, none, N/A, or does not indicate a percentage, edit <emphasis type="q">000</emphasis> above column (d)1.</note></para>
<para>If the taxpayer enters the percent in the column <emphasis type="q">Other (specify)</emphasis> as: <alphalist>
<li>10%, edit amount from 13(d)1 to 13(a)</li>
<li>15%, edit amount from 13(d)1 to 13(b)</li>
<li>30%, edit amount from 13(d)1 to 13(c)</li>
</alphalist></para>
<figure id="id340101647">
<graphic id="id340101279"><file filename="34010037"/><descriptor>
<desc-para>This figure represents Schedule NEC which is where the taxpayer reports tax on income not effectively connected with a U.S. trade or business. Under column (a) for the tax rate of 10%, there is an amount of 400 on line 1b, with the total of 400 on line 13. Under column (d1) for other, there is a tax rate of 27.5%, an amount of 3450 on line 12, and a total of 3450 on line 13. Under column (d2) for the tax rate of 0%, there is an amount of 600 on line 3 with the total of 600 on line 13. Per the IRM, when an amount is in the other column (d), it must be written without a percentage. The new amount for the left column (d1) written above it in red is <desc-quote>275</desc-quote> and in the right column (d2) written directly above it in red is <desc-quote>000</desc-quote>.</desc-para>
</descriptor></graphic>
<caption>Editing Tax Rates on Not Effectively Connected Income</caption></figure>
</subsection3>
<subsection3 id="id340101955"><date>(01-01-2015)</date>
<title>Schedule NEC Column (d)2 - Other (specify)</title>
<para>The percentage column labeled Other (specify) <emphasis type="b">must be edited</emphasis> if an amount is present or edited to line 13(d)2. Edit the column with the three-digit number obtained by multiplying the taxpayer's percentage by 10 (use a leading zero if necessary). See <seealso idref="id340101647">Figure 3.21.3-37</seealso>. For example:<table frame="all" id="id340102161" summary="Schedule NEC (Page 4) Column (e) 2" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If the taxpayer enters:</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Edit:</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>9% </entry>
<entry>090</entry>
</row>
<row>
<entry>20%</entry>
<entry>200</entry>
</row>
<row>
<entry>27.5% </entry>
<entry>275</entry>
</row>
</tbody>
</tgroup>
</table><note>If the taxpayer enters 0 percent (%), exempt, none, N/A, or does not indicate a percentage, edit <emphasis type="q">000</emphasis> above column (d)2.</note></para>
<para>If the taxpayer enters the percent in the column <emphasis type="q">Other (specify)</emphasis> as:<alphalist>
<li>10%, edit amount from 13(d)2 to 13(a)</li>
<li>15%, edit amount from 13(d)2 to 13(b)</li>
<li>30%, edit amount from 13(d)2 to 13(c)</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340101956"><date>(01-01-2015)</date>
<title>Line 13 Column (a) 10% - Total U.S. Tax Withheld At Source</title>
<para>Compute and edit if blank and there are entries leading to a total.</para>
</subsection3>
<subsection3 id="id340101957"><date>(01-01-2015)</date>
<title>Line 13 Column (b) 15% - Total U.S. Tax Withheld At Source</title>
<para>Compute and edit if blank and there are entries leading to a total.</para>
</subsection3>
<subsection3 id="id340101958"><date>(01-01-2015)</date>
<title>Line 13 Column (c) 30% - Total U.S. Tax Withheld at Source</title>
<para>Compute and edit if blank and there are entries leading to a total.</para>
</subsection3>
<subsection3 id="id340101959"><date>(01-01-2015)</date>
<title>Line 13 Column (d)1 Other % - Total U.S. Tax Withheld at Source</title>
<para>Compute and edit if blank and there are entries leading to a total.<note notetype="reminder">If an amount is present or edited to line 13 column (d)1, the corresponding column percentage must be edited.</note></para>
</subsection3>
<subsection3 id="id340101960"><date>(01-01-2015)</date>
<title>Line 13 Column (d)2 Other % - Total U.S. Tax Withheld at Source</title>
<para>Compute and edit if blank and there are entries leading to a total.<note notetype="reminder">If an amount is present or edited to line 13 column (d)2, the corresponding column percentage must be edited.</note></para>
</subsection3>
</subsection2>
<subsection2 id="id340104876"><date>(01-01-2023)</date>
<title>Form 1040-NR, Schedule OI (Sequence 7C) - Other Information</title>
<para>The following are the T-Lines and T-Compute Lines for Schedule OI of <citation type="Form">Form 1040-NR</citation>.<table frame="all" id="id340104856" summary="Form 1040NR SCH OI T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" colsep="1" rowsep="1" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">Line M1 box</entry>
<entry colsep="1" rowsep="1">There are no T-Compute lines</entry>
</row>
<row>
<entry colsep="1" rowsep="1">Line M2 box</entry>
<entry colsep="1" rowsep="1"/>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule OI when all of the following conditions exist:<bulletlist>
<li>Schedule A (<citation type="Form">Form 1040-NR</citation>) is missing,</li>
<li>Schedule NEC is missing, and</li>
<li>Schedule OI has no T-line boxes marked.</li>
</bulletlist></para>
</subsection2>
</subsection1>
<subsection1 id="id340102277"><date>(01-01-2015)</date>
<title>Dual-Status Returns</title>
<para>The following subsections discuss processing returns of taxpayers claiming Dual-Status.</para>
<subsection2 id="id340101997"><date>(01-01-2023)</date>
<title>Dual-Status - General Instructions</title>
<para>A taxpayer who is a resident alien and a nonresident alien in the United States within the same tax year files a Dual-Status tax return. This condition usually occurs in the year of arrival in the U.S. or year of departure from the U.S. The taxpayer will file <citation type="Form">Form 1040</citation> with a <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> attached, or <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> with a <citation type="Form">Form 1040</citation> attached for the tax year based on the place of the taxpayer's residence on the last day of the year. <alphalist>
<li>The taxpayer files <citation type="Form">Form 1040</citation> with a <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> attached if they are a resident of the U.S. on the last day of the year.</li>
<li>The taxpayer files <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> with a <citation type="Form">Form 1040</citation> attached if they are <emphasis type="b">NOT</emphasis> a resident of the U.S. on the last day of the year.</li>
<li>Follow the intent of the taxpayer, and process the return that is identified as the <emphasis type="q">Dual-Status Return</emphasis> if there is an indication they entered or left the United States in December. See Schedule OI, question <emphasis type="q">G</emphasis> or <citation type="Form">Form 1040-NR-EZ</citation>, page 2, question <emphasis type="q">G</emphasis>.</li>
</alphalist></para>
<para><emphasis type="b">Effectively Connected Income</emphasis> earned in the U.S. by a nonresident alien is taxed at normal U.S. rates, but special restrictions apply to deductions and filing status.</para>
<para><emphasis type="b">Non Effectively Connected Income</emphasis> - Annuities, dividends, interest, capital gains, rents, and royalties from U.S. sources received while the taxpayer is a nonresident alien are taxed at a rate of 30%, or lower, depending on any treaty rate which might have been established with the country involved. See <seealso idref="id340101596">Exhibit 3.21.3-9</seealso>.</para>
<para><emphasis type="b">IRC 6013(g) and IRC 6013(h)</emphasis> - The taxpayer can elect to file a Married Filing Jointly (FS <emphasis type="q">2</emphasis>) return and report worldwide income (income from all sources and includes foreign and U.S. income) under IRC 6013(g) or IRC 6013(h). If a taxpayer chooses this election, <emphasis type="b">DO NOT PROCESS AS DUAL-STATUS.</emphasis> To qualify under 6013(g) or 6013(h), one taxpayer must be a U.S. resident alien or U.S. citizen. These taxpayers are not allowed to claim tax treaty benefits.</para>
<para><emphasis type="b">Article XXV</emphasis> of the U.S.–- Canada Income Tax Treaty - see <seealso idref="id340102262">IRM 3.21.3.83.5</seealso>.</para>
<para><emphasis type="b">Foreign Earned Income Exclusion</emphasis> - Dual-Status taxpayers <emphasis type="b">are allowed</emphasis> a Foreign Earned Income Exclusion on the portion of their income reported on the <citation type="Form">Form 1040</citation> in accordance with the rules of <citation type="Form">Form 2555</citation> and <citation type="Form">Form 2555-EZ</citation> (TY18 and prior) regarding number of days, etc.</para>
</subsection2>
<subsection2 id="id340102278"><date>(01-01-2023)</date>
<title>Restrictions for Dual-Status Taxpayers</title>
<para>Dual-Status taxpayer restrictions are listed below:<alphalist>
<li>Dual-Status taxpayers <emphasis type="b">cannot file</emphasis> as <emphasis type="b">Married Filing Jointly</emphasis> (FS <emphasis type="q">2</emphasis>).</li>
<li>Dual-Status taxpayers <emphasis type="b">cannot file</emphasis> as <emphasis type="b">Head of Household</emphasis> (FS <emphasis type="q">4</emphasis>).</li>
<li>Dual-Status taxpayers <emphasis type="b">cannot claim the standard deduction/additional standard deduction</emphasis>.<note notetype="exception">Taxpayers who are <emphasis type="b">students or business apprentices from India</emphasis> are eligible to claim the standard deduction under <emphasis type="q">Article 21(2)</emphasis> of the United States - India treaty.</note></li>
<li>Dual-Status taxpayers <emphasis type="b">cannot claim</emphasis> Education Credits. If the taxpayer claims the education credit, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 8863</citation>, if attached.</li>
<li>Dual-Status taxpayers <emphasis type="b">cannot claim</emphasis> the Recovery Rebate Credit (RRC). If the taxpayer claims the RRC, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found.</li>
</alphalist></para>
</subsection2>
<subsection2 id="id340102219"><date>(10-29-2025)</date>
<title>Processing Dual-Status Returns</title>
<para>If the taxpayer identifies <citation type="Form">Form 1040</citation> as a<emphasis type="b"> Dual-Status Return</emphasis> (controlling document), then <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-NR-EZ</citation> or a statement must be attached as a <emphasis type="q">Dual-Status Statement.</emphasis> If the taxpayer identifies <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> as a <emphasis type="q">Dual-Status Return</emphasis> (controlling document), then <citation type="Form">Form 1040</citation> or a statement must be attached as a <emphasis type="b">Dual-Status Statement</emphasis>. If a <emphasis type="b">Dual-Status Statement</emphasis> or <emphasis type="b">Dual-Status Return</emphasis> is missing, <emphasis type="b">correspond.</emphasis></para>
<para>When corresponding for a <emphasis type="q">Dual-Status Return,</emphasis> with <citation type="Form">Form 13900</citation>, code the <emphasis type="q">Dual-Status Statement</emphasis> as the controlling document.<note>When corresponding for <citation type="Form">Form 1040</citation> as the missing <emphasis type="q">Dual-Status Return,</emphasis> edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> instead of CCC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis> on the <citation type="Form">Form 1040-NR</citation> <emphasis type="q">Dual-Status Statement.</emphasis></note></para>
<para> If <citation type="Form">Form 8854</citation>, Initial and Annual Expatriation Statement, is attached:<bulletlist>
<li>If the return is unnumbered and there is no LB&amp;I stamp indicating LB&amp;I reviewed the return, stop coding and route the entire return to Stop 4301 AUSC.</li>
<li>If the return is unnumbered and there is an LB&amp;I stamp indicating LB&amp;I received the return, edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis> and continue processing, following Dual-Status instructions, even if the taxpayer indicates present in the U.S. for 0 days.</li>
<li>If the return is numbered, edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis> and continue processing, following Dual-Status instructions, even if the taxpayer indicates present in the U.S. for 0 days.</li>
</bulletlist></para>
<para>Use information from Schedule OI questions, <citation type="Form">Form 1040-NR-EZ</citation>, page 2 questions, attached statement, or elsewhere on the return to determine which return is the controlling document to be processed.<note notetype="caution">If the taxpayer indicates presence <emphasis type="b">in the U.S. for 365 or 366 days,</emphasis> fully code <citation type="Form">Form 1040</citation> as international and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>. If the taxpayer indicates presence <emphasis type="b">outside the U.S. for 365 or 366 days (present in the U.S. for 0 days),</emphasis> and <citation type="Form">Form 8854</citation> is not attached fully code <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the <citation type="Form">Form 1040</citation>. Ensure that all income is reported on the form that is being processed; <emphasis type="b">do not follow any other Dual-Status instructions</emphasis>. Rebatch following local procedures.</note><alphalist>
<li>If the taxpayer is a <emphasis type="b">U.S. resident at the end of the year, <citation type="Form">Form 1040</citation></emphasis> is to be processed. If the taxpayer is a <emphasis type="b">nonresident at the end of the year, <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation></emphasis> is to be processed. Follow the intent of the taxpayer and process the return that is identified as the <emphasis type="q">Dual-Status Return</emphasis> if there is an indication they entered or left the United States in December.</li>
<li>If unable to determine which return to process from the Schedule OI questions of <citation type="Form">Form 1040-NR</citation>, page 2 questions of <citation type="Form">Form 1040-NR-EZ</citation>, an attached statement, or elsewhere on the return, process the return that is identified by the taxpayer as the <emphasis type="q">Dual-Status Return.</emphasis></li>
<li>If unable to determine which return should be processed using (a) or (b) above, process Form 1040-NR as the Dual-Status Return and<emphasis type="b"> correspond</emphasis> for dual-status dates.</li>
</alphalist></para>
<para>In general, dual-status taxpayers may be eligible for treaty benefits only with respect to income received during the period that they were nonresident aliens. The amount of income exempt by a tax treaty and the treaty article under which an exemption is claimed must be reported and validated on <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>. Additionally, a <citation type="Form">Form 8833</citation>, <emphasis type="b">Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)</emphasis>, may need to be filed with the <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>.<note>Resident Aliens may be entitled to treaty benefits with respect to certain categories of income (students, apprentices, trainees, teachers, professors, and researchers)</note>.<alphalist>
<li>Validate the treaty using <seealso idref="id340102555">Exhibit 3.21.3-10</seealso>.</li>
<li>If the <citation type="Form">Form 1040</citation> is the controlling document, see <seealso idref="id340102279">IRM 3.21.3.85.4</seealso>.</li>
<li>If the <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> is the controlling document, see <seealso idref="id340102280">IRM 3.21.3.85.5</seealso>.</li>
</alphalist></para>
<para>Accept the taxpayer's signature on either the <citation type="Form">Form 1040</citation>, or <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>, regardless of which return is the controlling document.</para>
</subsection2>
<subsection2 id="id340102279"><date>(10-29-2025)</date>
<title>Processing Form 1040 Dual-Status Returns</title>
<para>The taxpayer is permitted to use <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-NR-EZ</citation>, or a statement (showing income for the part of the year they were a nonresident) as a <emphasis type="q">Dual-Status Statement.</emphasis> If necessary, edit data from the <emphasis type="q">Dual-Status Statement</emphasis> to perfect the <citation type="Form">Form 1040</citation> return.</para>
<para>Edit <emphasis type="b"><emphasis type="q">D/S</emphasis></emphasis> in the upper-center margin.</para>
<para>Edit RPC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>, RPC <emphasis type="b"><emphasis type="q">B</emphasis></emphasis>, and CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis>.</para>
<para>The <emphasis type="b">Filing Status Code</emphasis> (FSC) can be <emphasis type="q">1</emphasis>, <emphasis type="q">3</emphasis>, <emphasis type="q">5</emphasis>, or <emphasis type="q">6</emphasis>.<note notetype="caution">Taxpayers can elect to file a Married Filing Jointly (FS 2) return and report worldwide income (income from all sources and includes foreign and U.S. income) under IRC 6013(g) or IRC 6013(h). However, if a taxpayer chooses this election, <emphasis type="b">DO NOT PROCESS AS DUAL-STATUS; process the return as a <citation type="Form">Form 1040</citation></emphasis>. To qualify under 6013(g) or 6013(h), one taxpayer must be a U.S. resident alien or U.S. citizen. These taxpayers are not allowed to claim tax treaty benefits unless they are residents of India (students/business apprentices).</note><alphalist>
<li>Use the following table to edit the correct Filing Status Code (FSC) on <citation type="Form">Form 1040</citation>:</li>
<table frame="all" id="id340101282" orient="port" pgbrk="nobreak" summary="Filing Status Code (FSC)" width="6.625in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="25*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="42*"/>
<thead valign="bottom">
<row>
<entry align="center"><emphasis type="b">FS Box Marked on 1040</emphasis></entry>
<entry align="center"><emphasis type="b">And</emphasis></entry>
<entry align="center"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry colname="col1">Married filing jointly</entry>
<entry>Taxpayers are students/business apprentices from <emphasis type="b">India</emphasis></entry>
<entry colname="col3">Take the following actions: <steplist>
<li>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>.</li>
<li>Ensure that there is only one name in the caption area.</li>
</steplist></entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Taxpayer elects to file a Married Filing Jointly return and report worldwide income( income from all sources and includes foreign and U.S. income) under IRC 6013(g) or IRC 6013(h)</entry>
<entry><emphasis type="b">DO NOT PROCESS AS Dual-Status.</emphasis> Follow instructions to process <citation type="Form">Form 1040</citation> and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Only one of the taxpayers has income and criteria above are not met</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>, and circle out the name of the taxpayer that has no income. See <emphasis type="b"><seealso idref="id340101555">Figure 3.21.3-38</seealso></emphasis>.</entry>
</row>
<row>
<entry colname="col1">Married filing jointly</entry>
<entry>Both taxpayers have income and criteria above are not met</entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for separate returns. See <emphasis type="b"><seealso idref="id340101556">Figure 3.21.3-39</seealso></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse is not claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse is claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>.</entry>
</row>
<row>
<entry colname="col1">Head of household (HOH)</entry>
<entry/>
<entry colname="col3">Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>. Do not allow claim for dependent spouse.</entry>
</row>
<row>
<entry>Qualifying surviving spouse (QSS)</entry>
<entry>No spousal date of death, or date of death was within the two years before the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse (QSS)</entry>
<entry>Spousal date of death was more than two years before the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>If none of the above scenarios apply</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table>
</alphalist></para>
<figure id="id340101555">
<graphic id="id340102052" pgbrk="nobreak" rotation="portrait"><file filename="34010038"/><descriptor><?Pub Dtl?>
<desc-para>This figure represents four graphics. The first graphic is the top portion of page 1 of Form 1040:<desc-bulletlist>
<desc-li>The filing status box for married filing jointly is checked by the taxpayer.</desc-li>
<desc-li>The primary taxpayer’s name is Trudy Avocado.</desc-li>
<desc-li>The primary TIN is 000-00-3991.</desc-li>
<desc-li>The secondary taxpayer’s name is Benjamin Avocado.</desc-li>
<desc-li>The secondary TIN is 000-00-9193.</desc-li>
<desc-li>Their address is 206 Lemon Street in Tampa, FL, and the ZIP code is 33602.</desc-li>
<desc-li>Lines 1a, 1z, 9, and 11a are 68000.</desc-li>
<desc-li>There is a text box that states: <desc-quote>Only one taxpayer has income</desc-quote>.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic is Form W-2 for Trudy Avocado. The address is 206 Lemon St in Tampa, FL, the ZIP code is 33602, and Trudy’s TIN is 000-00-3991. Her employer is Olive Corp., and their address is 93 Papaya Way in Tampa, FL and the ZIP code is 33602. The employer identification number is 00-8762196, and the wages are 68000.00 in box 1. The withholding is 6700.00 in box 2.</desc-para>
<desc-para>The third graphic is the top portion of Form 1040-NR (page 1) for Trudy Avocado. The TIN is 000-00-3991, and her address is 206 Lemon St in Tampa, FL. The ZIP code is 33602. The filing status is married filing separately. There is a statement written across the top which states, <desc-quote>Dual-Status Statement</desc-quote>.</desc-para>
<desc-para>The fourth graphic shows a section of Schedule OI, question <desc-quote>G</desc-quote>. Question <desc-quote>G</desc-quote> is for the taxpayer to fill-in the dates they entered and left the U.S. during the year, which are entered 1/10/24, left 5/15/24, re-entered 8/19/24. This information indicates that the Form 1040 should be processed as the dual-status return.</desc-para>
<desc-para>Returning to the first graphic, <desc-quote>D/S</desc-quote> is edited in red in the top-center margin. The dual-status 1040 cannot be married filing jointly; so the taxpayer with no income (Benjamin Avocado) is circled out in red in the entity. The filing status <desc-quote>6</desc-quote> is edited in red to the left of the filing status area. Computer Condition Code (CCC) <desc-quote>Y</desc-quote> is edited in red to the right of <desc-quote>Head of Household (HOH)</desc-quote> in the Filing Status area. Return Processing Codes (RPC) of <desc-quote>1</desc-quote> and <desc-quote>B</desc-quote> are edited in the lower-left margin horizontally.</desc-para>
<desc-para>The Form 1040-NR has been <desc-quote>X</desc-quote>-ed.</desc-para>
</descriptor></graphic>
<caption>Editing Form 1040 Dual-Status Return When Secondary Taxpayer Has No Income</caption></figure>
<figure id="id340101556">
<graphic id="id340102053" pgbrk="nobreak" rotation="portrait"><file filename="34010039"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains five graphics. The first graphic is the top portion of Form 1040-NR, page 1 with the statement, <desc-quote>Dual-Status</desc-quote>, written across the top margin by the taxpayer. The name line shows Hellene and Gregory Clover and one TIN of 000-00-1321 (Hellene’s). The Form 1040-NR has been <desc-quote>X</desc-quote>-ed.</desc-para>
<desc-para>The second graphic shows Form 1040, page 1:<desc-bulletlist>
<desc-li>The statement, <desc-quote>Dual-Status</desc-quote>, is written across the top margin by the taxpayer.</desc-li>
<desc-li><desc-quote>D/S</desc-quote> has been edited in red above <desc-quote>Dual-Status</desc-quote>.</desc-li>
<desc-li>The primary taxpayer is Hellene Clover.</desc-li>
<desc-li>The primary TIN is 000-00-1321.</desc-li>
<desc-li>The secondary taxpayer is Gregory Clover.</desc-li>
<desc-li>The secondary TIN is 000-00-3991.</desc-li>
<desc-li>The address is 654 Tulip Rd. in Miami, FL, and the ZIP code is 33152.</desc-li>
<desc-li>CCC <desc-quote>Y</desc-quote> has been edited in red to the right of <desc-quote>Head of household (HOH)</desc-quote> in the Filing Status area.</desc-li>
<desc-li>The amount of 85000 is on lines 1a, 1z, 9, and 11a.</desc-li>
<desc-li>RPC <desc-quote>1</desc-quote> and <desc-quote>B</desc-quote> have been edited in red horizontally in the bottom-left margin.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The third graphic shows a section of Schedule OI, question <desc-quote>G</desc-quote>. Question <desc-quote>G</desc-quote> is for the taxpayer to fill-in the dates that they entered and left the U.S. during the year, which shows entered <desc-quote>03/24/25</desc-quote>.</desc-para>
<desc-para>The fourth graphic is Form W-2 for Hellene Clover. The address is 654 Tulip Rd in Miami, FL, and the ZIP code is 33152. The TIN is 000-00-1321. Hellene’s employer is Lotus Farms, their address is 1122 Lilac St in Cleveland, OH, and the ZIP is 44101. The employer identification number is 00-7412584, the wages are 50000.00 in box 1, and the withholding is 15000.00 in box 2.</desc-para>
<desc-para>The fifth graphic is Form W-2 for Gregory Clover. The address is 654 Tulip Rd. in Miami, FL, and the Zip code is 33152. The TIN is 000-00-3991. Gregory’s employer is Crocus Bank, their address is 1 Daisy Blvd. in Tampa, FL, and the ZIP is 33602. The employer identification number is 00-9512037, the wages are 35000.00 in box 1, and the withholding is 5250.00 in box 2.</desc-para>
<desc-para>There is a text box which says, <desc-quote>Correspond for separate returns</desc-quote>. Both taxpayers have income and cannot file jointly on a dual-status return.</desc-para>
</descriptor></graphic>
<caption>Corresponding for Separate Form 1040 Dual-Status Returns</caption></figure>
<para>Code all dependents to the correct dependent position. For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
<para>Edit a <emphasis type="b">Received date,</emphasis> if not present. </para>
<para>If the <emphasis type="b">standard deduction</emphasis> is claimed, leave an action trail indicating a dual-status taxpayer claiming standard deduction <emphasis type="q">D/S SD</emphasis>.<note notetype="exception">Taxpayers who are students or business apprentices from India are eligible to claim the standard deduction under Article 21(2) of the United States - India Treaty.</note></para>
<para>Include total tax withheld and the amounts from the attached <emphasis type="q">Dual-Status Statement</emphasis> (<citation type="Form">Form 1040-NR</citation>, lines 25d - 25g, or <citation type="Form">Form 1040-NR-EZ</citation>, lines 18a - 18b) <emphasis type="b">on <citation type="Form">Form 1040</citation>, line 25d</emphasis>.</para>
<para><emphasis type="b">Combine all related T-Line</emphasis> amounts. <note notetype="reminder">Add all T-Line amounts together from both forms and watch for amounts that are identical and may have already been transferred by the taxpayer.</note><note notetype="exception">If taxpayer's entries are identical on both <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>, do not combine the figures from the two returns. See <emphasis type="b"><seealso idref="id340101579">Figure 3.21.3-40</seealso></emphasis>.</note></para>
<figure id="id340101579">
<graphic id="id340102054" pgbrk="nobreak" rotation="portrait"><file filename="34010040"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains four graphics. The first graphic shows Form 1040, page 1:<desc-bulletlist>
<desc-li><desc-quote>Dual- Status Return</desc-quote> is written across the top margin by the taxpayer.</desc-li>
<desc-li>The name is Bethan Darter.</desc-li>
<desc-li>The TIN is 000-00-6734.</desc-li>
<desc-li>The address is 155 Haddock Place in Pittsburgh, Pa., and the ZIP code is 15219.</desc-li>
<desc-li>Lines 1a, and 1z show 36000.</desc-li>
<desc-li>Lines 12 and 14 are showing 14600.</desc-li>
<desc-li>Line 15 is showing 21400.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic shows the top portion of Form 1040 page 2.<desc-bulletlist>
<desc-li>Lines 12e and 14 show 15750.</desc-li>
<desc-li>Line 15 shows 21000.</desc-li>
<desc-li>Line 16 shows 2279.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The third graphic shows a part of Form 1040-NR, page 1 containing <desc-quote>Dual-Status Return</desc-quote> written by the taxpayer across the top-center margin. The name is Bethan Darter and the TIN is 000-00-6734. The address is 155 Haddock Place. Lines 1a, 1z, 9, and 11a show 36000. There is a large red <desc-quote>X</desc-quote> covering the entire page from corner to corner to show that the form is not to be processed.</desc-para>
<desc-para>The third graphic shows a section of Schedule OI, question <desc-quote>G</desc-quote>. Question <desc-quote>G</desc-quote> is for the taxpayer to fill in the dates that they entered and left the U.S. during the year. The date shows entered <desc-quote>02/19/25</desc-quote>.</desc-para>
<desc-para>Returning to the first graphic of Form 1040, page 1:<desc-bulletlist>
<desc-li>A text box states, <desc-quote>Process Form 1040</desc-quote> since the taxpayer was in the U.S. at the end of the year.</desc-li>
<desc-li><desc-quote>D/S</desc-quote> has been edited in red in the top-center margin.</desc-li>
<desc-li>The filing status single box was checked by the taxpayer. A <desc-quote>1</desc-quote> has been edited in red to the left of the filing status area.</desc-li>
<desc-li>A Computer Condition Code (CCC) <desc-quote>Y</desc-quote> is edited in red to the right of <desc-quote>Head of household (HOH)</desc-quote>in the Filing Status area. The Return Processing Codes (RPC) of <desc-quote>1</desc-quote> and <desc-quote>B</desc-quote> are edited in red in the lower-left margin horizontally.</desc-li>
<desc-li><desc-quote>D/S SD</desc-quote> has been edited as an action trail in red in the left margin since the standard deduction was claimed.</desc-li>
<desc-li>The entries do not need to be combined since the taxpayer completed both forms with the same amounts.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Editing Dual-Status Return When Entries are Identical on <emphasis type="q">D/S</emphasis> Return and <emphasis type="q">D/S</emphasis> Statement</caption></figure>
<para>If treaty income is reported on <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>:<alphalist>
<li>Do not include valid treaty income exclusion on <citation type="Form">Form 1040</citation>.</li>
<li>If tax treaty is not valid, ensure that the income is reported on the appropriate line of <citation type="Form">Form 1040</citation>.</li>
</alphalist></para>
<para>If the treaty exclusion is claimed on <citation type="Form">Form 1040</citation> or Schedule 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exclusion.</para>
<para>Edit tax on not effectively connected income from line 23a, <citation type="Form">Form 1040-NR</citation> to Schedule 2, line 18 if not already included.</para>
<para>Edit or combine T-line amounts from Schedule A, <citation type="Form">Form 1040-NR</citation> to Schedule A, <citation type="Form">Form 1040</citation>. Transfer the amounts as follows:<table frame="all" id="id340100399" summary="Combining amounts from Form 1040-NR Schedule A to Form 1040 Schedule A">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">From Schedule A, <citation type="Form">Form 1040-NR</citation> (Sequence 7A)</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">To Schedule A, <citation type="Form">Form 1040</citation> (Sequence 07)</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 1a</entry>
<entry>Line 5a</entry>
</row>
<row>
<entry>Line 1b</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 2</entry>
<entry>Line 11</entry>
</row>
<row>
<entry>Line 3</entry>
<entry>Line 12</entry>
</row>
<row>
<entry>Line 4</entry>
<entry>Line 13</entry>
</row>
<row>
<entry>Line 5</entry>
<entry>Line 14</entry>
</row>
<row>
<entry>Line 6</entry>
<entry>Line 15</entry>
</row>
<row>
<entry>Line 7</entry>
<entry>Line 16</entry>
</row>
<row>
<entry>Line 8</entry>
<entry>Line 17</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Process the return using <citation type="Form">Form 1040</citation> line-by-line instructions and the transcribed forms and schedules instructions.<note notetype="exception">Taxpayers may not claim the Recovery Rebate Credit (RRC) on Dual-Status returns. If an amount for RRC is present on a Dual-Status return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> it.</note><note notetype="caution">If multiple forms and schedules are attached, determine whether they are duplicates or multiples by comparing amounts with entries on <citation type="Form">Form 1040</citation>. If duplicates are attached, perfect the forms or schedules that support the <citation type="Form">Form 1040</citation> and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all duplicates.</note></para>
<para>Dual-status taxpayers are allowed to claim the Foreign Earned Income Exclusion, Housing Deduction and Housing Exclusion on the <citation type="Form">Form 1040</citation> portion of their income using a valid <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior).</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>. Ensure that <citation type="Form">Form 1040</citation> is the top document in the return package.</para>
</subsection2>
<subsection2 id="id340102280"><date>(10-30-2024)</date>
<title>Processing Form 1040-NR and Converted Form 1040-NR-EZ Dual-Status Returns</title>
<para>If <citation type="Form">Form 1040-NR-EZ</citation> is the <emphasis type="q">Controlling Document,</emphasis> convert to <citation type="Form">Form 1040-NR</citation> before combining with the <emphasis type="q">Dual-Status Statement.</emphasis></para>
<para>The taxpayer is permitted to use <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), <citation type="Form">Form 1040-EZ</citation> (TY17 and prior), or a statement (showing income for the part of the year they were a resident) as a <emphasis type="q">Dual-Status Statement.</emphasis> If necessary, edit data from the <emphasis type="q">Dual-Status Statement</emphasis> to perfect the <citation type="Form">Form 1040-NR</citation>.</para>
<para>Edit <emphasis type="b"><emphasis type="q">D/S</emphasis></emphasis> in the top-center margin.</para>
<para>Edit RPC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</para>
<para>Edit CCC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis>.</para>
<para>The <emphasis type="b">Filing Status Code</emphasis> (FSC) can be <emphasis type="q">1</emphasis>, <emphasis type="q">3</emphasis>, or <emphasis type="q">6</emphasis>.</para>
<para>To determine the correct Filing Status Code (FSC) to edit on the <citation type="Form">Form 1040-NR</citation>:<alphalist>
<li>If a filing status box is marked on a <citation type="Form">Form 1040</citation>, take one of the following actions:</li>
<table frame="all" id="id340100439" summary="Editing filing status on Form 1040-NR Dual-Status return when a filing status is marked on a Form 1040">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">FS Box Marked on 1040</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Only one of the taxpayers has income</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>, and circle out the name of the taxpayer that has no income.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Both taxpayers have income</entry>
<entry>Correspond for separate returns.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse is claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse is not claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Head of household (HOH)</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table>
<li>If a filing status box is <emphasis type="b">not marked</emphasis> on a <citation type="Form">Form 1040</citation>, take one of the following actions:</li>
<table frame="all" id="id340100440" summary="Editing filing status on Form 1040-NR Dual-Status return when a filing status is not marked on a Form 1040">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">FS Box Marked on 1040-NR</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is not claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table>
</alphalist></para>
<para>Edit Country Code. See <emphasis type="b"><seealso idref="id340102482">IRM 3.21.3.84.5.1</seealso></emphasis>.</para>
<para>Code all dependents to the correct dependent positions. For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns. For additional dependent editing, see <seealso idref="id340103045">IRM 3.21.3.84.7.1</seealso>.</para>
<para>Edit the received date, if not present. </para>
<para>Combine all related T-Line amounts from <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>. See <emphasis type="b"><seealso idref="id340101581">Figure 3.21.3-41</seealso></emphasis>.<note notetype="reminder">Add all T-Line amounts together from both forms, and watch for amounts that are identical and may have already been transferred by the taxpayer.</note><note notetype="exception">If taxpayer's entries are identical on both <citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>, do not combine the figures from the two returns.</note></para>
<figure id="id340101581">
<graphic id="id340102055" pgbrk="nobreak" rotation="portrait"><file filename="34010041"/><descriptor><?Pub Dtl?>
<desc-para>This figure contains 3 graphics. The first graphic shows Form 1040-NR, page 1:<desc-bulletlist>
<desc-li><desc-quote>Dual-Status</desc-quote> is written in the top margin by the taxpayer.</desc-li>
<desc-li>The name line shows Gloria Petteril.</desc-li>
<desc-li>The TIN is 000-00-5371.</desc-li>
<desc-li>The address is 5538 Stour Mews (underlined in red) in Liverpool, United Kingdom, and foreign postal code of L641AP. The country of United Kingdom has a slash edited in red before and after the country name, along with a dollar sign ($).</desc-li>
<desc-li>The block letters <desc-quote>UK</desc-quote> are edited in red to the right of the city name in the right margin to indicate the country code.</desc-li>
<desc-li>Lines 1a, 1z, 9, and 11a show 76000.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic shows a part of Form 1040, page 1 containing, <desc-quote>Dual-Status</desc-quote>, written by the taxpayer in the top-center margin. The name is Gloria Petteril and the TIN is 000-00-5371. Lines 1a, 1z, 9, and 11a show 47000.</desc-para>
<desc-para>The third graphic shows a section of Schedule OI, question <desc-quote>G</desc-quote>. Question <desc-quote>G</desc-quote> is for the taxpayer to fill in the dates that they entered and left the U.S. during the year. The date reads departed <desc-quote>05/18/25</desc-quote>. Therefore, a text box is shown on Form 1040-NR which states <desc-quote>Process Form 1040-NR</desc-quote> since the taxpayer was out of the country at the end of the year.</desc-para>
<desc-para>Returning to the first graphic of Form 1040-NR, page 1, <desc-quote>D/S</desc-quote> is edited in red in the top-center margin. A Computer Condition Code (CCC) <desc-quote>E</desc-quote> is edited in red to the right of the <desc-quote>Trust</desc-quote> checkbox n the Filing Status area. A Filing Status Code (FSC) of <desc-quote>1</desc-quote> is edited in red in the margin to the left of the filing status boxes. Lines 1a, 1z, 9, and 11a have been <desc-quote>X</desc-quote>-ed in red, and the new amount of 123000 has been edited in red to the left of each line number to show that the amounts from Forms 1040 and Form 1040-NR have been combined onto the Form 1040-NR. Return Processing Code (RPC) <desc-quote>1</desc-quote> is edited in the lower-left margin.</desc-para>
<desc-para>Returning to the second graphic of Form 1040, page 1, there is a large red <desc-quote>X</desc-quote> covering the entire page from corner to corner to show that the form is not to be processed.</desc-para>
</descriptor></graphic>
<caption>Combining <emphasis type="q">D/S</emphasis> Return and <emphasis type="q">D/S</emphasis> Statement</caption></figure>
<para>Edit or combine T-Line amounts from Schedule A, <citation type="Form">Form 1040</citation>, to Schedule A, <citation type="Form">Form 1040-NR</citation>. Transfer the amounts as follows:<table frame="all" id="id340100400" summary="Combining amounts from Form 1040 Schedule A to Form 1040-NR Schedule A">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">From Schedule A, <citation type="Form">Form 1040</citation> (Sequence 07)</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">To Schedule A, <citation type="Form">Form 1040-NR</citation> (Sequence 7A)</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Line 4</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Lines 5a, 5b, and 5c</entry>
<entry>Line 1a</entry>
</row>
<row>
<entry>Line 6</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 10</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 11</entry>
<entry>Line 2</entry>
</row>
<row>
<entry>Line 12</entry>
<entry>Line 3</entry>
</row>
<row>
<entry>Line 13</entry>
<entry>Line 4</entry>
</row>
<row>
<entry>Line 14</entry>
<entry>Line 5</entry>
</row>
<row>
<entry>Line 15</entry>
<entry>Line 6</entry>
</row>
<row>
<entry>Line 16</entry>
<entry>Line 7</entry>
</row>
<row>
<entry>Line 17</entry>
<entry>Line 8</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If Schedule A (<citation type="Form">Form 1040-NR</citation>) is attached with no entries present or edited, edit <emphasis type="q">+</emphasis> after Sequence Code 7A.</para>
<para>Process the return using <citation type="Form">Form 1040-NR</citation> line-by-line instructions and the transcribed forms and schedules instructions.<note notetype="exception">Do not <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule A (<citation type="Form">Form 1040-NR</citation>).</note><note notetype="caution">If multiple forms and schedules are attached, determine whether they are duplicates or multiples by comparing amounts with entries on <citation type="Form">Form 1040</citation>. If duplicates are attached, perfect the forms or schedules that support the <citation type="Form">Form 1040</citation> and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all duplicates.</note></para>
<para>Income earned during the <citation type="Form">Form 1040-NR</citation> period may not be excluded with <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior). <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 2555</citation> or <citation type="Form">Form 2555-EZ</citation> (TY18 and prior), and if the foreign earned income exclusion is claimed on Schedule 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9.</para>
<para>If treaty income is reported on <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>:<alphalist>
<li>If the treaty is valid, see <seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso>.</li>
<li>If the treaty is invalid, ensure the income is reported on the appropriate line of <citation type="Form">Form 1040-NR</citation>.</li>
</alphalist></para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040</citation>. Ensure that <citation type="Form">Form 1040-NR</citation> or converted <citation type="Form">Form 1040-NR-EZ</citation> is the top document in the return package.</para>
<para><citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation> Dual-Status returns will be rebatched following local procedures.</para>
</subsection2>
</subsection1>
<subsection1 id="id340100002"><date>(01-01-2015)</date>
<title>Prior Year Returns</title>
<para>The instructions provided in this subsection of the manual are for editing prior year tax returns.</para>
<subsection2 id="id340102556"><date>(10-30-2024)</date>
<title>Prior Year Returns General Instructions</title>
<para>Prior year returns are:<alphalist>
<li>Calendar-year returns filed for tax periods ending on or before 2412, and</li>
<li>Fiscal-year returns filed for tax periods 2511 and earlier.</li>
</alphalist></para>
<para><emphasis type="b">All of the prior year editing procedures are based on the TAX YEAR of the return.</emphasis> Unlike the tax period which is based on the end of the return's tax period, the tax year (TY) is determined by the <emphasis type="b">beginning</emphasis> of the return's tax period. <alphalist>
<li>For calendar-year returns, the tax period is the same as the tax year.<note notetype="example">A return filed for January 1 through December 31, 2024, has a tax year of <emphasis type="q"><emphasis type="b">TY24</emphasis></emphasis> and a tax period of <emphasis type="q"><emphasis type="b">2412</emphasis></emphasis>.</note></li>
<li>For a fiscal-year return, the tax year is always earlier than the tax period.<note notetype="example">A return filed for June 1, 2022 through May 31, 2405, has a tax year of <emphasis type="q"><emphasis type="b">TY23</emphasis></emphasis> and a tax period of <emphasis type="q"><emphasis type="b">2405</emphasis></emphasis>.</note></li>
</alphalist></para>
<para><emphasis type="b">Do not</emphasis> edit RPC <emphasis type="q">V</emphasis> or SPC <emphasis type="q">Y</emphasis> on prior year returns.</para>
<para>Use the appropriate Correspondence action sheet to generate Letter 4087C, Letter 2894C, or Letter 2894SP when corresponding on prior year returns.<note>When corresponding on prior year returns, refer to original line numbers in correspondence.</note><note notetype="exception">Use <citation type="Form">Form 9143</citation> or <citation type="Form">Form 13557</citation> when corresponding for missing signature(s) and other correspondence being sent back to the taxpayer.</note></para>
</subsection2>
<subsection2 id="id340101602"><date>(10-30-2024)</date>
<title>Statutory Protection Cases</title>
<para>The refund statute on <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation>, <citation type="Form">Form 1040-EZ</citation>, <citation type="Form">Form 1040-PR</citation>, <citation type="Form">Form 1040-SS</citation>, <citation type="Form">Form 1040-NR</citation>, and <citation type="Form">Form 1040-NR-EZ</citation> returns expires three years after the return due date, or the date the return was filed (if after the due date), or two years after the date the tax was paid, whichever is later. The assessment statute generally expires three years after either the return received date or the due date, whichever is later.</para>
<para>For purposes of Code &amp; Edit, consider a prior year return to be a potential statute protection case when both of the following apply:<alphalist>
<li>The return due date was 33 months (two years and nine months) or more prior to the current date and</li>
<li>The return has not been cleared by the Statute Function</li>
</alphalist></para>
<para>For TY22 <emphasis type="b">refund</emphasis> returns, if the received date is April 16, 2026, or later and the postmark date is on or before April 15, 2026, edit the postmark date as the received date. Otherwise, leave the existing received date.</para>
<para>Route a return to the Statute Function if the received date on the return is 33 or more prior to the current date, even if a Statute Function stamp is already present.<note>If the statute return has been returned with a new statute cleared stamp, process the return.</note></para>
<para>If (4) doesn’t apply on a statute return, edit RPC <emphasis type="b"><emphasis type="q">K</emphasis></emphasis> and continue processing the return in EITHER of these situations:<alphalist>
<li>Return has been cleared by the Statute Function, or<note>Look for notations the return has been cleared such as <emphasis type="q">Cleared for Assessment</emphasis>,<emphasis type="q"> Cleared by Statute</emphasis>, <emphasis type="q">No Statute Issue</emphasis>, Delinquent Return Cleared by Statute, or similar statement. A Statute received date stamp alone, without one of these notations, does not indicate the return was cleared by the Statute Function.</note></li>
<li>Return is received from RIVO/ITVA, whether or not it has been cleared by the Statute Function.</li>
</alphalist></para>
<para>When processing, if the return has been cleared by the Statute Function or the <citation type="Letter">Letter 105C</citation> is attached, do not correspond for missing information.</para>
</subsection2>
<subsection2 id="id340100715"><date>(10-29-2025)</date>
<title>Prior Year Returns Editing Procedures</title>
<para><emphasis type="b">Follow the instructions in both <citation type="IRM">IRM 3.21.3</citation> and <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns. Follow the current-year procedures when no specific prior-year instructions are given.</emphasis></para>
<para>Underline the preprinted tax year when the taxpayer has used the correct form for the tax period being reported. Edit the tax period to the right of the preprinted year in <emphasis type="q">YYMM</emphasis> format when either of the following conditions apply:<alphalist>
<li>The taxpayer has used a form for a tax period other than the one being reported.</li>
<li>The preprinted tax period is missing or illegible.</li>
</alphalist></para>
<para>For all tax years, renumber or convert all T-lines to agree with current year forms and schedules.<alphalist>
<li>Renumbering - Mark out the line number(s) on the prior year form/schedule and edit the current year T-line number(s). See Prior Year Job Aid, 2431-010 and Prior Year section of Job Aid 2513-701.</li>
<li>Converting - Convert to a current year form or use a conversion sheet (<citation type="Form">Form 13899</citation> for <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 6114</citation> for <citation type="Form">Form 1040</citation>, and <citation type="Form">Form 6114-A</citation> for Schedules 1-3) if marking out the line numbers would make transcription more difficult.<note>When using <citation type="Form">Form 13899</citation>, follow <citation type="Form">Form 6114</citation> instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</note><note notetype="note" restrict="norestrict">Use current year forms and schedules when renumbering is not practical.</note></li>
</alphalist></para>
<para>Line references in these prior year instructions are to the current year line numbers, unless otherwise specified.</para>
<para>Take one of the following actions when a T-Line with no current year equivalent contains a significant entry:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount when present on a current year T-line.</li>
<li><emphasis type="b">Do not</emphasis> renumber the line as a T-line when renumbering a prior year form/schedule.</li>
<li><emphasis type="b">Do not</emphasis> edit the amount to the <citation type="Form">Form 13899</citation>, <citation type="Form">Form 6114</citation>, <citation type="Form">Form 6114-A</citation>, or blank current year form/schedule when converting.</li>
</alphalist></para>
<para>Compute and edit amounts following line-by-line instructions only for <emphasis type="b">TY16 and later</emphasis>.</para>
<para>For <emphasis type="b">TY15 and prior</emphasis>, <emphasis type="b">do not</emphasis> correspond or manually compute T-Lines.<note notetype="exception">Correspond for signature regardless of tax year.</note></para>
<para>When editing from prior year Forms W-2 and Forms 1042-S, ensure correct amounts are transferred by referring to box titles in addition to box numbers.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105011"><date>(01-01-2023)</date>
<title>Form 1040, Pages 1 and 2</title>
<para>The instructions in this subsection are for prior year editing of <citation type="Form">Form 1040</citation>, pages 1 and 2.</para>
<subsection3 id="id340104920"><date>(10-30-2024)</date>
<title>Form 1040, Line 30 - Recovery Rebate Credit</title>
<para>The Recovery Rebate Credit is valid for <emphasis type="b">TY21 and TY20 only</emphasis>.</para>
<para>If a nonnumeric entry is present on line 30, <emphasis type="b">X</emphasis> the line.<note notetype="exception">Taxpayers may <emphasis type="b">not</emphasis> claim the Recovery Rebate Credit (RRC) on Dual-Status returns. If an amount for RRC is present on a Dual-Status return, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> where found.</note></para>
</subsection3>
<subsection3 id="id340105044"><date>(01-01-2024)</date>
<title>Form 1040, Line 31 - Other Payments and Refundable Credits (Schedule 3, Line 15) (not transcribed)</title>
<para><emphasis type="b">For TY22 only</emphasis>, if there is an amount on line 31, and a notation of <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, <emphasis type="q">IRA22TRE</emphasis>, or something similar is present here or elsewhere on the return, indicating a Deemed Payment Election (DPE) is being claimed, follow these instructions:<alphalist>
<li>If <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, or something similar is notated, edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> and RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>If <emphasis type="q">IRA22TRE</emphasis> or something similar is notated, edit RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>Fully code the return, and then pull to be rebatched under the original program using <emphasis type="b"><emphasis type="q">DPE</emphasis></emphasis> as the Batch ID.</li>
</alphalist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105012"><date>(01-01-2021)</date>
<title>Form 1040, Schedule 1</title>
<para>The instructions in this subsection are for prior year editing of <citation type="Form">Form 1040</citation>, Schedule 1.</para>
<subsection3 id="id340104922"><date>(01-01-2021)</date>
<title>Schedule 1, Line 9 - Other Income</title>
<para>Most treaties have exemptions for specific categories of income for which resident aliens may claim treaty benefits. The exceptions generally are not available to resident aliens who are green card holders. <emphasis type="b">For Tax Year 2006 and prior, China, former Soviet Republics still governed by the Soviet Treaty, Pakistan, and Greece</emphasis> are the only countries that permit green card holders to claim treaty exemptions on <citation type="Form">Form 1040</citation>. If the treaty claimed is:<alphalist>
<li>Valid - allow by editing the exempt income to Schedule 1, line 9 as a negative amount, and verify that the income is reported on the appropriate income line.</li>
<li>Invalid (any country other than those listed above for <emphasis type="b">TY06</emphasis> and prior) - disallow by <emphasis type="b"><emphasis type="q">X</emphasis></emphasis>-ing the exempt income where found, and ensure that the income is reported on the appropriate line.</li>
</alphalist></para>
<para>Use <seealso idref="id340102634">Exhibit 3.21.3-12</seealso> to verify if the treaty is valid when the tax year is listed in <seealso idref="id340102634">Exhibit 3.21.3-12</seealso>. If the tax year is not included in <seealso idref="id340102634">Exhibit 3.21.3-12</seealso>, use <seealso idref="id340102555">Exhibit 3.21.3-10</seealso> to verify if the treaty is valid.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105013"><date>(01-01-2024)</date>
<title>Form 1040, Schedule 2 - Additional Taxes</title>
<para>The instructions in this subsection are for prior year editing of <citation type="Form">Form 1040</citation>, Schedule 2.</para>
<subsection3 id="id340104924"><date>(01-01-2024)</date>
<title>Schedule 2, Line 19 - Additional Tax from Schedule 8812 (TY21 Only)</title>
<para>For <emphasis type="b">TY21 only</emphasis>, if an amount is present on line 19, Schedule 8812 must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule 8812.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105014"><date>(01-01-2024)</date>
<title>Form 1040, Schedule 3</title>
<para>The instructions in this subsection are for prior year editing of <citation type="Form">Form 1040</citation>, Schedule 3.</para>
<subsection3 id="id340104926"><date>(10-30-2024)</date>
<title>Schedule 3, Line 5a - Residential Energy Credits (Form 5695, Line 15) (TY23 and Prior)</title>
<para>For <emphasis type="b">TY22 and prior</emphasis>, if an amount is claimed on line 5a, <citation type="Form">Form 5695</citation> must be attached. If missing and the amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 5695</citation>.<note>If an amount is claimed on line 5a and only <citation type="Form">Form 5695</citation>, page 2 is attached, delete the amount on line 5a.</note></para>
</subsection3>
<subsection3 id="id340105059"><date>(01-01-2024)</date>
<title>Schedule 3, Line 6f - Qualified Plug-In Motor Vehicle Credit (TY22 and Prior)</title>
<para>For <emphasis type="b">TY22 and prior</emphasis>, if there is an amount on line 6f, Form 8936 must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation>.</para>
</subsection3>
<subsection3 id="id340104927"><date>(01-01-2024)</date>
<title>Schedule 3, Line 13a - Deemed Payment Election (DPE)</title>
<para>For <emphasis type="b">TY22 only</emphasis>, see <seealso idref="id340105044">IRM 3.21.3.86.4.2</seealso>.</para>
</subsection3>
<subsection3 id="id340104928"><date>(10-29-2025)</date>
<title>Schedule 3, Line 13b (12b for TY20) (SFL) - Credit for Qualified Sick and Family Leave Wages (Schedule H)</title>
<para>For <emphasis type="b">TY22</emphasis>, when an amount is claimed on line 13b (TY22), Schedule H must be attached. If not attached, <emphasis type="b">correspond</emphasis> for missing Schedule H.<note>Correspondence is required even though TY22, line 13b is being deleted.</note></para>
<para>For <emphasis type="b">TY21 - TY20</emphasis>, when an amount is claimed on line 13b (TY21) or line 12b (TY20) (SFL), Schedule H and <citation type="Form">Form 7202</citation> must be attached. If not attached, correspond for missing form(s). If corresponding for Schedule H and <citation type="Form">Form 7202</citation> for entry on line SFL and SL2, correspond for only one missing Schedule H and one <citation type="Form">Form 7202</citation>. Use the first entry amount and line number on the schedule.</para>
</subsection3>
<subsection3 id="id340104929"><date>(01-01-2024)</date>
<title>Schedule 3, Line 13g - Credit for Child and Dependent Care Expenses (Form 2441) (TY21 Only)</title>
<para>For <emphasis type="b">TY21 only</emphasis>, when an amount is present, <citation type="Form">Form 2441</citation> with an entry on line 10 must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 2441</citation>.</para>
</subsection3>
<subsection3 id="id340104930"><date>(10-29-2025)</date>
<title>Schedule 3, Line 13h (SL2) - Qualified Sick and Family Leave Credits (Schedule H and <citation type="Form">Form 7202</citation></title>
<para>For <emphasis type="b">TY21 - TY22</emphasis>, when an amount is claimed on original line 13h, Schedule H and <citation type="Form">Form 7202</citation> must be attached. If not attached, correspond for missing form(s). If corresponding for Schedule H and <citation type="Form">Form 7202</citation> for entry on line SFL and SL2, correspond for only one missing Schedule H and one <citation type="Form">Form 7202</citation>. Use the first entry amount and line number of the schedule.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105015"><date>(03-12-2021)</date>
<title>Schedule C-EZ (Sequence 09, 10, 11) - Net Profit From Business</title>
<para>Process following Schedule C instructions.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105016"><date>(01-01-2020)</date>
<title>Form 1116 (Sequence 19) - Foreign Tax Credit</title>
<para>Taxpayers earning income in the following countries are not allowed to take credit for foreign taxes paid to that country with respect to income earned between the start and end dates according to the table below:<table frame="all" id="id340102621" summary="Countries not eligible for a Foreign tax Credit (Form 1116)" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">Country Name</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Start Date</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">End Date</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Afghanistan</entry>
<entry>January 1, 1987</entry>
<entry>August 4, 1994</entry>
</row>
<row>
<entry>Albania</entry>
<entry>January 1, 1987</entry>
<entry>March 15, 1991</entry>
</row>
<row>
<entry>Angola</entry>
<entry>January 1, 1987</entry>
<entry>June 18, 1993</entry>
</row>
<row>
<entry>Cambodia</entry>
<entry>January 1, 1987</entry>
<entry>August 4, 1994</entry>
</row>
<row>
<entry>Cuba</entry>
<entry>January 1, 1987</entry>
<entry>December 21, 2015</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>February 1, 1991</entry>
<entry>June 27, 2004</entry>
</row>
<row>
<entry>Libya</entry>
<entry>January 1, 1987</entry>
<entry>December 9, 2004</entry>
</row>
<row>
<entry>South Africa</entry>
<entry>January 1, 1988</entry>
<entry>July 10, 1991</entry>
</row>
<row>
<entry>Vietnam</entry>
<entry>January 1, 1987</entry>
<entry>July 21, 1995</entry>
</row>
<row>
<entry>People's Democratic Republic of Yemen</entry>
<entry>January 1, 1987</entry>
<entry>May 22, 1990</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection2>
<subsection2 id="id340105138"><date>(10-29-2025)</date>
<title>Form 3800 (Sequence 22) - General Business Credit</title>
<para>See <citation type="IRM">IRM 3.11.3.31.2</citation>, Prior Year Form 3800 for complete instructions.</para>
</subsection2>
<subsection2 id="id340105018"><date>(10-29-2025)</date>
<title>Form 2555 (Sequence 34) - Foreign Earned Income Exclusion</title>
<para id="id340104885">U.S. citizens and resident aliens living abroad are taxed on their worldwide income (income from all sources and includes foreign and U.S. income) and may qualify to exclude some or all of their foreign earnings. In addition, they can exclude or deduct certain foreign housing amounts. The maximum foreign earned income exclusions for prior years are:<alphalist>
<li>$126,500 for 2024</li>
<li>$120,000 for 2023</li>
<li>$112,000 for 2022</li>
<li>$108,700 for 2021</li>
<li>$107,600 for 2020</li>
<li>$105,900 for 2019</li>
<li>$103,900 for 2018</li>
<li>$102,100 for 2017</li>
<li>$101,300 for 2016</li>
<li>$100,800 for 2015</li>
</alphalist></para>
<para><emphasis type="b">Waiver of minimum time requirements</emphasis> - the minimum time requirements for the bona fide residence test or the physical presence test can be waived if the taxpayer must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country.<note>Edit dates to cover a full calendar year using dates provided by the taxpayer, if available. Otherwise, use the tax year of the return to determine the applicable dates.</note></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2024</emphasis>:<table frame="all" id="id340105104">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Ukraine</entry>
<entry>January 13, 2024</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>January 18, 2024</entry>
</row>
<row>
<entry>Haiti</entry>
<entry>January 23, 2024</entry>
</row>
<row>
<entry>Bangladesh</entry>
<entry>August 5, 2024</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2023</emphasis>:<table frame="all" id="id340105075">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Ukraine</entry>
<entry>January 18, 2023</entry>
</row>
<row>
<entry>Belarus</entry>
<entry>January 26, 2023</entry>
</row>
<row>
<entry>Sudan</entry>
<entry>April 20, 2023</entry>
</row>
<row>
<entry>Haiti</entry>
<entry>July 27, 2023</entry>
</row>
<row>
<entry>Niger</entry>
<entry>August 2, 2023</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>October 20, 2023</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2022</emphasis>:<table frame="all" id="id340104896" summary="2022 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Ethiopia</entry>
<entry>January 3, 2022</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>January 14, 2022</entry>
</row>
<row>
<entry>Ukraine</entry>
<entry>February 12, 2022</entry>
</row>
<row>
<entry>Belarus</entry>
<entry>February 28, 2022</entry>
</row>
<row>
<entry>China</entry>
<entry>April 11, 2022</entry>
</row>
<row>
<entry>Mali</entry>
<entry>July 29, 2022</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2021</emphasis>:<table frame="all" id="id340104820" summary="2021 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Afghanistan</entry>
<entry>April 27, 2021</entry>
</row>
<row>
<entry>Burma</entry>
<entry>March 30, 2021</entry>
</row>
<row>
<entry>Chad</entry>
<entry>April 17, 2021</entry>
</row>
<row>
<entry>Ethiopia</entry>
<entry>November 5, 2021</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>January 19, 2021</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2020</emphasis>:<table frame="all" id="id340104727" summary="2020 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>People's Republic of China, excluding the Special Administrative Regions of Hong Kong and Macau (or Macao) (China)</entry>
<entry>December 1, 2019 and on or before July 15, 2020</entry>
</row>
<row>
<entry>All foreign countries</entry>
<entry>February 1, 2020 and on or before July 15, 2020</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>March 25, 2020</entry>
</row>
</tbody>
</tgroup>
</table><note>If the dates are either missing <emphasis type="b">or</emphasis> don't qualify for either the bona fide residence or physical presence test, <emphasis type="b">and</emphasis> there is a notation of <emphasis type="q">Revenue Procedure 2020-27</emphasis>, <emphasis type="q">adverse conditions</emphasis>, or <emphasis type="q">could not meet 330-day requirement due to emergency</emphasis> (e.g., medical condition or travel restrictions), then <emphasis type="b">allow</emphasis> the foreign earned income exclusion, and edit the physical presence dates provided. If dates are missing, edit dates for the calendar year (2001 and 2012).</note></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2019</emphasis>:<table frame="all" id="id340104594" summary="2019 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Democratic Republic of the Congo</entry>
<entry>January 13, 2019</entry>
</row>
<row>
<entry>Haiti</entry>
<entry>February 14, 2019</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>May 14, 2019</entry>
</row>
<row>
<entry>Sudan</entry>
<entry>April 11, 2019</entry>
</row>
<row>
<entry>Venezuela</entry>
<entry>January 24, 2019</entry>
</row>
<row>
<entry>People's Republic of China, excluding the Special Administrative Regions of Hong Kong and Macau (or Macao) (China)</entry>
<entry>December 1, 2019 and on or before July 15, 2020</entry>
</row>
<row>
<entry>All foreign countries</entry>
<entry>February 1, 2020 and on or before July 15, 2020</entry>
</row>
</tbody>
</tgroup>
</table><note>If the dates are either missing <emphasis type="b">or</emphasis> don't qualify for either the bona fide residence or physical presence test, <emphasis type="b">and</emphasis> there is a notation of <emphasis type="q">Revenue Procedure 2020-27</emphasis>, <emphasis type="q">adverse conditions</emphasis>, or <emphasis type="q">could not meet 330-day requirement due to emergency</emphasis> (e.g., medical condition or travel restrictions), then <emphasis type="b">allow</emphasis> the foreign earned income exclusion, and edit the physical presence dates provided. If dates are missing, edit dates for the calendar year (1901 and 1912).</note></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2018</emphasis>:<table frame="all" id="id340100425" summary="2018 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Democratic Republic of the Congo</entry>
<entry>December 14, 2018</entry>
</row>
<row>
<entry>Cuba</entry>
<entry>January 4, 2018</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>September 28, 2018</entry>
</row>
<row>
<entry>Nicaragua</entry>
<entry>July 6, 2018</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2016</emphasis>:<table frame="all" id="id340103347" summary="2016 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>South Sudan</entry>
<entry>July 10, 2016</entry>
</row>
<row>
<entry>Turkey</entry>
<entry>October 29, 2016</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following is the <emphasis type="b">only</emphasis> country for which a waiver may be claimed for <emphasis type="b">2015</emphasis>:<table frame="all" id="id340103281" summary="2015 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Burundi</entry>
<entry>May 14, 2015</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>The following are the <emphasis type="b">only</emphasis> countries for which a waiver may be claimed for <emphasis type="b">2014</emphasis>:<table frame="all" id="id340103238" summary="2014 - Waiver of minimum time requirements" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Date of Departure on or after</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Libya</entry>
<entry>July 26, 2014</entry>
</row>
<row>
<entry>Yemen</entry>
<entry>September 24, 2014</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>Line 45 - The taxpayer may include an amount for a <emphasis type="b">prior year exclusion</emphasis> by making a notation on the dotted portion of <citation type="Form">Form 2555</citation>, line 45. If this notated amount is included in the total on line 45, accept the taxpayer’s figure. If this amount is the only <citation type="Form">Form 2555</citation> exclusion claimed, accept the taxpayer’s figures. <emphasis type="b">DO NOT correspond for dates. DO NOT edit POD or dates.</emphasis></para>
</subsection2>
<subsection2 id="id340105019"><date>(10-30-2024)</date>
<title>Form 2555-EZ</title>
<para>Generally, <citation type="Form">Form 2555-EZ</citation> is available for TY18 and prior. If a <citation type="Form">Form 2555-EZ</citation> is filed for TY19 or later, convert to <citation type="Form">Form 2555</citation>.</para>
<para>For TY 1991 and prior, <citation type="Form">Form 2555-EZ</citation> is <emphasis type="b">not</emphasis> allowed. If a <citation type="Form">Form 2555-EZ</citation> is filed for TY1991 or earlier, also convert it to <citation type="Form">Form 2555</citation>.</para>
<subsection3 id="id340104936"><date>(11-12-2021)</date>
<title>General Editing for Form 2555-EZ</title>
<para id="id340104886">U.S. citizens or resident aliens living abroad are taxed on their worldwide income( income from all sources and includes foreign and U.S. income) and may qualify to exclude their foreign earnings. In addition, they can exclude or deduct certain foreign housing amounts. The maximum foreign earned income exclusions for TY18 and prior years are:<alphalist>
<li>$103,900 for 2018</li>
<li>$102,100 for 2017</li>
<li>$101,300 for 2016</li>
<li>$100,800 for 2015</li>
<li>$99,200 for 2014</li>
<li>$97,600 for 2013</li>
</alphalist></para>
<para id="id340104767"><emphasis type="b">Convert to <citation type="Form">Form 2555</citation></emphasis> if the taxpayer reports any of the following on <citation type="Form">Form 2555-EZ</citation>:<bulletlist>
<li>Foreign earned income is over the maximum exclusion amount for the tax year shown in (1) above. See <seealso idref="id340100424">Figure 3.21.3-42</seealso>.<note>Convert to <citation type="Form">Form 2555</citation> when combined foreign earned income from <citation type="Form">Form 2555-EZ</citation> for any one taxpayer is over the maximum exclusion amount for the tax year.</note><note notetype="reminder">The limitation is based on the amount of income, not the exclusion.</note></li>
<li>Self-employment income (for example: Schedule C, Schedule E Part II or Schedule F).</li>
<li><citation type="Form">Form 2106</citation>, Employee Business Expenses</li>
<li><citation type="Form">Form 3903</citation>, Moving Expenses</li>
<li>Housing exclusion or housing deduction (including for a prior year)</li>
<li>Other than a calendar year, 12-month tax period</li>
</bulletlist></para>
<figure id="id340100424">
<graphic id="id340102936"><file filename="34010042"/><descriptor><?Pub Dtl?>
<desc-para>This figure represents two graphics.</desc-para>
<desc-para>The first graphic represents page 1 of a 2018 Form 2555-EZ:<desc-bulletlist>
<desc-li>The name is Eliza Duck.</desc-li>
<desc-li>The TIN is 000-00-3579.</desc-li>
<desc-li>Taxpayer checked the <desc-quote>Yes</desc-quote> box for the Part I, line 1a question, <desc-quote>Were you a bona fide resident of a foreign country or countries for a period that includes an entire tax year?</desc-quote></desc-li>
<desc-li>Taxpayer has provided bona fide residence dates on Part I, line 1b: begin date of <desc-quote>1/15/2017</desc-quote> and end date of <desc-quote>3/31/2019</desc-quote>.</desc-li>
<desc-li>Part II, line 4 shows the foreign address of <desc-quote>6237 Glacier Ave, Toronto, ON, M5A 1W3, Canada</desc-quote>.</desc-li>
<desc-li>A text box states <desc-quote>2555-EZ foreign earned income over the maximum exclusion amount. Convert to 2555.</desc-quote></desc-li>
<desc-li><desc-quote>-EZ</desc-quote> has been circled out in red from the form number, and <desc-quote>CA</desc-quote> has been edited in block letters in the top-center margin to indicate the POD as Canada.</desc-li>
<desc-li>Line 1b has been deleted with a red diagonal slash, and <desc-quote>10</desc-quote> has been edited to the left of the deleted line 1b.</desc-li>
<desc-li><desc-quote>1701</desc-quote> has been edited in red below the provided begin date of <desc-quote>1/15/2017</desc-quote>, and <desc-quote>1903</desc-quote> has been edited in red below the provided end date of <desc-quote>3/31/2019</desc-quote>.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The second graphic represents page 2 of a 2018 Form 2555-EZ:<desc-bulletlist>
<desc-li>Taxpayer has entered 108000 on both lines 17 and 18.</desc-li>
<desc-li>A vertical red line has deleted line numbers 16, 17, and 18.</desc-li>
<desc-li><desc-quote>19</desc-quote> is edited in red to the left of the deleted line number 17.</desc-li>
<desc-li><desc-quote>42/45</desc-quote> is edited in red to the left of the deleted line number 18.</desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Converting Form 2555-EZ to Form 2555</caption></figure>
</subsection3>
<subsection3 id="id340104937"><date>(01-01-2015)</date>
<title>Form 2555-EZ - Page 1</title>
<para>POD Codes (top-center of <citation type="Form">Form 2555-EZ</citation>): see <seealso idref="id340103006">IRM 3.21.3.42.4</seealso> and <seealso idref="id340101593">Exhibit 3.21.3-7</seealso>.</para>
<para>Line 1b and line 2b - Bona Fide Residence Test and Physical Presence Test: see <seealso idref="id340103007">IRM 3.21.3.42.5</seealso>.</para>
<para>If page 1 is missing, <emphasis type="b">correspond</emphasis>.</para>
</subsection3>
<subsection3 id="id340104938"><date>(04-24-2020)</date>
<title>Form 2555-EZ - Page 2</title>
<para>If the taxpayer is claiming an exclusion from <citation type="Form">Form 2555-EZ</citation>, then page 2 must be completed. If missing or incomplete, <emphasis type="b">correspond</emphasis>.<note>If the taxpayer enters zero on line 18, do not correspond; continue processing.</note><note>Ensure that the taxable amount is on Form 1040, line 1a, and the exclusion is on Schedule 1, line 9.</note></para>
<para><emphasis type="b">Days in U.S. on Business</emphasis>:<alphalist>
<li>Add the number of days listed in column (c) titled <emphasis type="q">Number of days in U.S. on business</emphasis> (Part III, line 12c).<note>Do not include days in the U.S. due to illness, personal reasons, or vacation in the total number of days in the U.S. on business.</note></li>
<li>Edit the sum in the margin to the right of line 12d just above Part IV.</li>
</alphalist></para>
<para><emphasis type="b">Line 17</emphasis> - Total Foreign Earned Income - Ensure income is included on <citation type="Form">Form 1040</citation>, line 1a.</para>
<para><emphasis type="b">Line 18</emphasis> - Foreign Earned Income Exclusion - If blank, edit the smaller of line 16 or line 17.<alphalist>
<li>Verify that the line 18 amount (or combined amounts if the primary and secondary both submitted a <citation type="Form">Form 2555</citation>) has been reported on Schedule 1, line 9. If Schedule 1, line 9 is blank, edit the line 18 amount to Schedule 1, line 9 as a negative entry (bracket the amount).<note>Prior Year Exclusion is not valid on <citation type="Form">Form 2555-EZ</citation>. Convert to <citation type="Form">Form 2555</citation> by editing line 45 on page 3 only. No other editing is required. Do not correspond for dates</note>.</li>
</alphalist></para>
</subsection3>
</subsection2>
<subsection2 id="id340105139"><date>(10-29-2025)</date>
<title>Form 5405 (Sequence 58, 59) - Repayment of the First-Time Homebuyer Credit (TY24 and prior)</title>
<para>The following lines on <citation type="Form">Form 5405</citation> (edit Sequence Code <emphasis type="b">58</emphasis> for the primary taxpayer and <emphasis type="b">59</emphasis> for the secondary taxpayer, even if only one form is filed) are T-Lines and T-Compute Lines:<table frame="all" id="id340105119" summary="Form 5405 T-Lines and T-Compute Lines" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">T-Lines</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">T-Compute Lines</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>TIN</entry>
<entry>There are no T-Compute Lines</entry>
</row>
<row>
<entry>Line 1</entry>
<entry/>
</row>
<row>
<entry>Line 3 Checkboxes</entry>
<entry/>
</row>
<row>
<entry>Lines 4 and 5</entry>
<entry/>
</row>
<row>
<entry>Lines 7 and 8</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table></para>
<para>For additional instructions, see IRM 3.11.3, Individual Income Tax Returns.</para>
</subsection2>
<subsection2 id="id340105140"><date>(10-29-2025)</date>
<title>Form 8910 - Alternative Motor Vehicle Credit</title>
<para><citation type="Form">Form 8910</citation> is historical and cannot be used for TY23 and later.</para>
<para>For <emphasis type="b">TY22 - TY25</emphasis>:<bulletlist>
<li>If line 1 of Form 8910 shows a claim for a bicycle, Moped, or motorcycle, circle the entry on Form 8910.</li>
<li>Edit Unallowable Code <emphasis type="b"><emphasis type="q">79</emphasis></emphasis> when multiple instances of the same Vehicle Identification Number (VIN) appears on attached Form 8910 and/or Form 8936.</li>
</bulletlist></para>
<para>For <emphasis type="b">TY10</emphasis> and prior, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Form 8910.</para>
</subsection2>
<subsection2 id="id340105021"><date>(10-29-2025)</date>
<title>Form 1040-PR and Form 1040-SS - General Instructions (TY22 and Prior)</title>
<para>The instructions in this subsection apply to <emphasis type="b">TY22 and prior</emphasis> <citation type="Form">Form 1040-SS</citation>, and <emphasis type="b">TY22</emphasis> and prior <citation type="Form">Form 1040-PR</citation>. Line references in these instructions are to the TY24 <citation type="Form">Form 1040-SS</citation> and TY22 <citation type="Form">Form 1040-PR</citation> line numbers, see <seealso idref="id340102256">IRM 3.21.3.81</seealso> for TY23 and later instructions.</para>
<para>For <emphasis type="b">TY22 and prior</emphasis>, the <citation type="Form">Form 1040-SS</citation> is written in English, and the <citation type="Form">Form 1040-PR</citation> is written in Spanish. Besides the language, both are identical forms, and taxpayers who reside in the U.S. territories of American Samoa (AS), the Commonwealth of the Northern Mariana Islands (CNMI), Guam (GU), Puerto Rico (PR), and the U.S. Virgin Islands (USVI) can file either <citation type="Form">Form 1040-SS</citation> or <citation type="Form">Form 1040-PR</citation>. Throughout this subsection, references to <citation type="Form">Form 1040-SS</citation> or <citation type="Form">Form 1040-PR</citation> are understood to apply to both <citation type="Form">Form 1040-SS</citation> and <citation type="Form">Form 1040-PR</citation>.</para>
<para><citation type="Form">Form 1040-SS</citation> or <citation type="Form">Form 1040-PR</citation> is filed by residents of U.S. territories and is used to:<bulletlist>
<li>Report net earnings from self-employment and pay self-employment taxes,</li>
<li>Pay any household employment taxes,</li>
<li>Claim excess Social Security tax withheld,</li>
<li>Pay any employee Social Security and Medicare tax on unreported tips or uncollected employee Social Security and Medicare tax on tips or group-term insurance,</li>
<li>For TY22, claim the additional child tax credit (only if qualified bona fide residents of Puerto Rico with at least 1 qualifying child),</li>
<li>For TY21, claim the refundable child tax credit (only if qualified bona fide residents of Puerto Rico with at least 1 qualifying child),</li>
<li>For TY20 and prior, claim the additional child tax credit (only if qualified bona fide residents of Puerto Rico with at least 3 qualifying children), and</li>
<li>For TY21 and prior, claim the health coverage tax credit (only if qualified bona fide residents of Puerto Rico).</li>
</bulletlist></para>
<para>When correspondence is required, use:<alphalist>
<li><citation type="Form">Form 13557</citation> for <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation> for missing signatures or other correspondence when the return is being sent back to the taxpayer.</li>
<li><citation type="Form">Form 13975</citation> for <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation> for correspondence when the return is <emphasis type="b">not</emphasis> being sent back to the taxpayer.</li>
</alphalist></para>
<para>If a taxpayer, who lives or lived in Puerto Rico (PR), files <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation> to report self-employment and also files <citation type="Form">Form 1040</citation> to report worldwide income (income from all sources and include foreign and U.S. income), see <seealso idref="id340102613">IRM 3.21.3.80.3</seealso>.</para>
<para>If the taxpayer files <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation> along with a U.S. Form W-2 showing U.S. income, <emphasis type="b">correspond</emphasis> and request that they file <citation type="Form">Form 1040</citation> to report their income. Return the <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation> to the taxpayer using <citation type="Form">Form 13557</citation>, paragraph 14.</para>
<para>For the items listed below, refer to the general instructions:<bulletlist>
<li>Received Dates, see <seealso idref="id340101971">IRM 3.21.3.8</seealso></li>
<li>Tax Period, see <seealso idref="id340101976">IRM 3.21.3.11</seealso></li>
<li>Taxpayer Identification Information, see <seealso idref="id340101979">IRM 3.21.3.12.2</seealso></li>
<li>Caption Information, see <seealso idref="id340101978">IRM 3.21.3.12.1</seealso></li>
<li>Address, see <seealso idref="id340102965">IRM 3.21.3.12.3.2</seealso> through <seealso idref="id340101989">IRM 3.21.3.12.6</seealso></li>
<li>P-TIN/S-TIN, see <seealso idref="id340101980">IRM 3.21.3.12.2.1</seealso> and <seealso idref="id340101981">IRM 3.21.3.12.2.2</seealso></li>
<li>Name Line and Additional Information Line, see <seealso idref="id340101984">IRM 3.21.3.12.3</seealso> through <seealso idref="id340103106">IRM 3.21.3.12.3.3</seealso></li>
</bulletlist></para>
<para>Route all <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation> to the work leader when there is an indication it is a copy/copia, amended/enmendada, corrected/corregida, sent/enviado, accepted/aceptado, or electronically filed/radicado electronicamente, unless <emphasis type="q">no TC 150</emphasis> is annotated.</para>
<para>Route all <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation> to the work leader for TC 150 research before corresponding, when only page 1 is present and the return was received with remittance.</para>
<para><emphasis type="b">For TY01 and prior</emphasis>, dummy a current year form. Take the following actions: See <seealso idref="id340100332">Figure 3.21.3-43</seealso><alphalist>
<li>Edit the tax period, caption information, FSC <emphasis type="q">1</emphasis> and the received date on the dummied return, Edit RPC <emphasis type="q">K</emphasis> when applicable.</li>
<li>Edit SE tax amount from the original return to lines 3, 7 and 16 of the dummied return.</li>
<li>Edit Sequence Code <emphasis type="q">17</emphasis> on the original return.</li>
<li>Renumber line 1 as line 1a on the original return.</li>
<li>Attach the original return behind the dummied return.</li>
</alphalist><figure id="id340100332">
<graphic id="id340103026"><file filename="34010043"/><descriptor><?Pub Dtl?>
<desc-para>This figure represents two graphics.<desc-bulletlist>
<desc-li>The first graphic represents a prior year Form 1040-PR for 1999, which has a <desc-quote>Delinquent Original Cleared</desc-quote> stamp in the left upper margin with a date of <desc-quote>04-30-26</desc-quote>. The 1040-PR contains the taxpayer's name of Magda Cupeyes, the TIN 000-00-9095, and the address is 2489 Avenida Unibon URB Veguitas in Rio Grande, PR, ZIP code 00745. Lines 1 and 3 show 6200, lines 4c and 6 show 5726, line 10 shows 710, line 11 shows 166, and lines 12 and 19 show 876. There is a received date of 04152026 stamped in the body of the form. A text box is on the 1999 1040-PR that states, <desc-quote>All prior year forms must be converted to current year forms</desc-quote>. There is a <desc-quote>17</desc-quote> edited in red in the right margin next to the year on the 1999 1040-PR. Line 1 has been changed to 1a.</desc-li>
<desc-li>The second graphic represents the <desc-quote>converted</desc-quote> prior year 1999 1040-SS (sp). The tax year of 2025 has been circled in red, and the year 9912 is edited above the circled year. The name of Magda Cupeyes, her TIN of 000-00-9095, her address of 2489 Avenida Unibon URB Veguitas (URB Veguitas underlined in red) in Rio Grande, PR along with the ZIP code of 00745 has been transferred from the prior year to the current form. The received date of <desc-quote>041526</desc-quote> has been edited in red on the dotted area to the left of line 5. The amount of 876 has been edited in red to lines 3, 7, and 16 from line 12 of the prior form. </desc-li>
</desc-bulletlist></desc-para>
</descriptor></graphic>
<caption>Dummying Current Form 1040-SS (sp), Page 1 From a Prior Year</caption></figure></para>
<subsection3 id="id340104943"><date>(02-06-2014)</date>
<title>Government Retiree Credit</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed for a government retiree credit.</para>
</subsection3>
<subsection3 id="id340104941"><date>(01-01-2024)</date>
<title>Editing Part I, Lines 1 - 16 (Total Tax and Credits)</title>
<para>The taxpayer uses this section to report Total Tax and Credits.</para>
<subsection4 id="id340104942"><date>(01-01-2024)</date>
<title>Line 1 - Filing Status Code (FSC)</title>
<para>The <emphasis type="b">Filing Status Code (FSC) must always be edited.</emphasis> Edit the FSC in the left margin beside the filing status (FS) area.</para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, use the following table to edit the correct FSC when one filing status box is marked:<table frame="all" id="id340105027" summary="Filing Status Code (FSC) Chart" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Single</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>One signature is present</entry>
<entry>Correspond for the spouse’s missing signature.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse's name is not included in the caption area</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse's name is included in the caption area, but only one signature is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>, and circle the spouse's name.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse’s name is not included in the caption area, but two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately (MFS)</entry>
<entry>Spouse’s name is included in the caption area, and two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Head of household</entry>
<entry>At least one qualifying child is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Head of household</entry>
<entry>No qualifying children are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry>No spousal date of death, or date of death was within the two years before the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>Spousal date of death was more than two years before the tax year of the return, <emphasis type="b">AND</emphasis></li>
<li>No qualifying children are present</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>Spousal date of death was more than two years before the tax year of the return, <emphasis type="b">AND</emphasis></li>
<li>At least one qualifying child is present</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Qualifying surviving spouse</entry>
<entry>Spousal date of death was either within the tax year of the return or after the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, use the following table to edit the correct FSC when no filing status box is marked:<table frame="all" id="id340105025" orient="port" pgbrk="nobreak" summary="blank filing status boxes" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Two names are in the caption and two signatures are present</entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>One name is in the caption and one signature is present, <emphasis type="b">AND</emphasis></li>
<li>An S-TIN or spouse's name is entered on the line under the filing status boxes, or an S-TIN is present in the caption area</li>
</bulletlist></entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>If any other condition exists</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, when more than one filing status box is marked (<emphasis type="b">unless</emphasis> both filing status <emphasis type="b">Single</emphasis> and filing status <emphasis type="b">Head of household</emphasis> are marked), edit the FSC for the marked filing status box that has the largest corresponding FSC number.</para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, if both filing status <emphasis type="b">Single</emphasis> and filing status <emphasis type="b">Head of household</emphasis> are marked, use the following table to edit the correct FSC:<table frame="all" id="id340105028" summary="Editing filing status when both single and HOH are marked" width="4.5in">
<tgroup align="left" cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>At least one qualifying child is present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">4</emphasis></emphasis>.</entry>
</row>
<row>
<entry>No qualifying children are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY20 and prior</emphasis>, use the following table to edit the correct FSC when one filing status box is marked:<table frame="all" id="id340104770" summary="Filing Status Code (FSC) Chart" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" colsep="1" rowsep="3" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="3">Single</entry>
<entry colsep="1" rowsep="3"/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>Two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing jointly</entry>
<entry>One signature is present</entry>
<entry>Correspond for the spouse’s missing signature.</entry>
</row>
<row>
<entry>Married filing separately</entry>
<entry>Spouse's name is not included in the caption area</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry colsep="1" rowsep="3">Married filing separately</entry>
<entry colsep="1" rowsep="3">Spouse's name is included in the caption area, but only one signature is present</entry>
<entry colsep="1" rowsep="3">Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>, and circle the spouse's name.</entry>
</row>
<row>
<entry>Married filing separately</entry>
<entry>Spouse’s name is not included in the caption area, but two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Married filing separately</entry>
<entry>Spouse’s name is included in the caption area, and two signatures are present</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY20 and prior</emphasis>, use the following table to edit the correct FSC when no filing status box is marked or more than one filing status box is marked:<table frame="all" id="id340104771" orient="port" pgbrk="nobreak" summary="blank filing status boxes" width="4.5in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Two names are in the caption and two signatures are present</entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">2</emphasis></emphasis>.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">Both</emphasis> of the following conditions are present:<bulletlist>
<li>One name is in the caption and one signature is present, <emphasis type="b">AND</emphasis></li>
<li>An S-TIN or spouse's name is entered on the <emphasis type="q">Married filing separately</emphasis> line, or an S-TIN is present in the caption area</li>
</bulletlist></entry>
<entry colname="col2">Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Any other condition exists</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection4>
<subsection4 id="id340104944"><date>(10-29-2025)</date>
<title>Line 2 - Qualifying Children Information</title>
<para>For <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation>, up to four qualifying children name controls and Social Security Numbers can be transcribed.</para>
<para>A qualifying child may include a son, daughter, stepchild, adopted child, grandchild, niece, nephew, foster child, brother, sister, stepbrother, stepsister, half-brother, or half-sister. For additional information on qualifying children, see <citation type="IRM">IRM 3.11.3.13</citation>, Dependents. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all claimed dependents that are not qualifying children.<note>Treat a relationship of <emphasis type="q">g child</emphasis> as a godchild, and <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the dependent. Also, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> a dependent with a blank relationship.</note></para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, if the taxpayer has not claimed <emphasis type="b">at least one qualifying child</emphasis> or the taxpayer's <emphasis type="b">address is not in Puerto Rico</emphasis>, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all dependents,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 9 (Additional Child Tax Credit/Refundable Child Tax Credit), and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II even if blank.</li>
</alphalist></para>
<para><emphasis type="b">For TY20 and prior</emphasis>, if the taxpayer has not claimed <emphasis type="b">at least 3 qualifying children</emphasis> or the taxpayer's <emphasis type="b">address is not in Puerto Rico</emphasis>, take the following actions:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> all dependents,</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on line 9 (Additional Child Tax Credit), and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II even if blank.</li>
</alphalist></para>
<subsection5 id="id340104945"><date>(01-01-2024)</date>
<title>Child's Social Security Number</title>
<para>Every qualifying child must have a Social Security Number. Search attachments for any qualifying child's Social Security Number not listed on line 2(b).</para>
<para>If the missing <emphasis type="b">Social Security Number is found</emphasis> and:<table frame="all" id="id340105024" summary="Child's Social Security Number" width="4.5in">
<tgroup align="left" cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If four Social Security Numbers are</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Already listed</entry>
<entry colname="col2"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the name of the dependent(s) without a listed Social Security Number</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">Not</emphasis> already listed</entry>
<entry colname="col2">Edit up to four Social Security Numbers to line 2(b).</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>If the missing <emphasis type="b">Social Security Number is not found</emphasis> on the return or attachments, take the following actions:<table frame="all" id="id340105026" orient="port" pgbrk="nobreak" summary="Child's Social Security Number (not found)" width="4.5in">
<tgroup align="left" cols="3" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" valign="top"><emphasis type="b">If the taxpayer </emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">Notes <emphasis type="q">Died</emphasis> (child born and died during the tax period)</entry>
<entry colname="col2">Birth or death certificate or copies of hospital medical record(s) are not attached</entry>
<entry colname="col3"><emphasis type="b">Correspond</emphasis> for the missing birth certificate.</entry>
</row>
<row>
<entry colname="col1">Provides no Social Security Number</entry>
<entry colname="col2">Fewer than four Social Security Numbers are present for other dependents</entry>
<entry colname="col3"><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the name(s) of the qualifying child(ren) on line 2(a)</entry>
</row>
<row>
<entry colname="col1">Provides no Social Security Number</entry>
<entry colname="col2">At least four Social Security Numbers are present for other dependents</entry>
<entry colname="col3">Take no action</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">When corresponding for other missing return items, correspond</emphasis>, for missing Social Security Numbers of all qualifying children.<note notetype="exception">Do not correspond when a dependent Social Security Number is missing, and there is an indication that the dependent was born and died during the tax year.</note></para>
</subsection5>
<subsection5 id="id340104946"><date>(01-01-2024)</date>
<title>Qualifying Child's Name Control</title>
<para>The name control(s) must be present for the first four qualifying children with Social Security Numbers listed on line 2. If missing, edit the name control(s) to the qualifying child's name area. Determine the missing name control(s) in the following priority:<alphalist>
<li>From supporting attachments</li>
<li>From the primary taxpayer's name control</li>
</alphalist></para>
</subsection5>
<subsection5 id="id340104947"><date>(01-01-2024)</date>
<title>Line 2c - Child Tax Credit Indicator</title>
<para>Edit a checkmark to the right of line 2(c) in the margin for every qualifying child with a name control and complete Social Security Number.<note notetype="caution">Do not edit a checkmark if the qualifying child was <emphasis type="q">X</emphasis>-ed (disallowed).</note></para>
</subsection5>
</subsection4>
<subsection4 id="id340104948"><date>(10-29-2025)</date>
<title>Line 3 - Self-Employment Tax</title>
<para>If an amount is present, Part V, Schedule SE, or Schedule SE, Section B (TY19 and prior) must be completed.</para>
<para>If an amount is present and Part V, Schedule SE, or Schedule SE, Section B (TY19 and prior) is missing or blank, dummy Part V or Schedule SE from Part III, Part IV, Schedule C, Schedule F, or Schedule SE, Section A (TY19 and prior), if possible.</para>
<para>If an amount is present and Part V, Schedule SE, or Schedule SE, Section B (TY19 and prior) is missing or blank and cannot be dummied, <emphasis type="b">correspond</emphasis> for Part V.<note notetype="exception">If the taxpayer used this line to report unreported tips from <citation type="Form">Form 4137</citation> or <citation type="Form">Form 8919</citation>, <emphasis type="b">do not correspond</emphasis>. Delete the amount from line 3, and edit the amount to be included in line 6.</note></para>
<para>If line 3 is blank and Part V or Schedule SE has entries, edit the amount from Part V, line 12 or Schedule SE, line 12 to Part I, line 3.<note notetype="caution">The taxpayers may include separate Parts V or Schedules SE for the primary and secondary taxpayers. If the return includes two Parts V or two Schedules SE, combine the line 12 amounts and edit the total to Part I, line 3.</note></para>
</subsection4>
<subsection4 id="id340104949"><date>(10-30-2024)</date>
<title>Line 4 - Household Employment Taxes (Schedule H or Schedule H-PR/Schedule H (sp))</title>
<para>If an amount is present on line 4 and Schedule H, Schedule H-PR, or Schedule H (sp) is not attached, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection4>
<subsection4 id="id340104950"><date>(01-01-2024)</date>
<title>Line 5 (5a for TY21) - Additional Medicare Tax (Form 8959)</title>
<para>If an amount is present on line 5 (5a for TY21), <citation type="Form">Form 8959</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8959</citation>.</para>
</subsection4>
<subsection4 id="id340104951"><date>(01-01-2024)</date>
<title>Line 5b - Repayment of Advance Child Tax Credit (TY21 Only)</title>
<para><emphasis type="b">For TY21 only</emphasis>, if an amount is present on line 5b, Schedule 8812 must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule 8812.</para>
</subsection4>
<subsection4 id="id340104952"><date>(10-30-2024)</date>
<title>Line 6 - Total Tax</title>
<para>Edit line 6 in dollars and cents when adjusting or computing and editing an amount.</para>
<para>Compute and edit line 6 when it is blank, dash, zero, or illegible and there are entries leading to a total.<note notetype="reminder">Edit lines 6 through 16 in dollars and cents when adjusting or computing and editing amounts.</note></para>
<para>If the taxpayer notates, <emphasis type="q">Tax on Tips,</emphasis> on the line 6 dotted portion, <citation type="Form">Form 4137</citation> must be attached to support the entry. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 4137</citation>.</para>
<para>If the taxpayer notates Uncollected Tax, on line 6 dotted portion, <citation type="Form">Form 8919</citation> must be attached to support the entry. If missing, correspond <citation type="Form">Form 8919</citation>.</para>
</subsection4>
<subsection4 id="id340104953"><date>(01-01-2024)</date>
<title>Line 7 - Estimated Tax Payments</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount that can be determined to be other than ES tax payments.</para>
</subsection4>
<subsection4 id="id340104954"><date>(01-01-2024)</date>
<title>Line 8 - Excess Social Security Tax Withheld</title>
<para>Take no action when the amount on line 8 <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict></para>
<para><emphasis type="b">Correspond</emphasis> when an amount for excess SST is present on line 8 and no Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR is attached.</para>
<para>If line 8 has an entry <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict> and Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR is attached, and any single Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR shows Social Security withholding greater than the maximum Social Security tax withholding limit for the tax year filed (see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns for prior year maximum SST withholding limits), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8. Otherwise, take the following steps to verify the line 8 entry using dollars and cents during the computation:<alphalist>
<li>Compute the taxpayer's Social Security tax withheld. If the result is less than the filed year’s maximum SST withholding limit, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8.<note notetype="caution">If married filing jointly, <emphasis type="b">DO NOT ADD</emphasis> Form W-2AS, Form W-2CM, Form W-2GU, Form W-2VI, or Form 499R-2/W-2PR for <emphasis type="b">primary and secondary taxpayers together</emphasis>.</note></li>
<li>Subtract the filed year’s maximum SST withholding limit from the Social Security tax withheld. The result is the excess Social Security tax withheld for that taxpayer.</li>
<li>For FS 2, the excess SST amount for each taxpayer is computed separately, and the combined total is compared to the entry on line 8.</li>
<li>If the computed amount differs from the line 8 amount by more than $5.00, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8, and edit the computed amount in dollars and cents.</li>
</alphalist></para>
</subsection4>
<subsection4 id="id340104955"><date>(01-01-2024)</date>
<title>Line 9 - Additional/Refundable Child Tax Credit</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 9 amount if present and the address on the return is not in Puerto Rico.</para>
<para><emphasis type="b">For TY22 and TY21</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 9 amount if present and the taxpayer has not claimed at least 1 qualifying child on Part I, line 2.</para>
<para><emphasis type="b">For TY20 and prior</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 9 amount if present and the taxpayer has not claimed at least 3 qualifying children on Part I, line 2.</para>
<para>If line 9 is blank, Part II, line 3 has an amount, and the taxpayer qualifies for the Additional Child Tax Credit or the Refundable Child Tax Credit, edit the Part II, line 3 amount to Part I, line 9.<note>Do not edit Part I, line 9 if Part II has been <emphasis type="q">X</emphasis>-ed.</note></para>
</subsection4>
<subsection4 id="id340104956"><date>(10-29-2025)</date>
<title>Line 11a - Credit for Qualified Sick and Family Leave Wages From Schedule(s) H for Leave Taken Before April 1, 2021</title>
<para><emphasis type="b">For TY22 - TY21</emphasis>, if line 11a has an amount, then Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection4>
<subsection4 id="id340104957"><date>(10-29-2025)</date>
<title>Line 11b - Credit for Qualified Sick and Family Leave Wages from Schedule(s) H for Leave Taken After March 31, 2021, and Before October 1, 2021</title>
<para><emphasis type="b">For TY22 - TY21</emphasis>, if line 11b has an amount, then Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection4>
<subsection4 id="id340104958"><date>(01-01-2024)</date>
<title>Line 12 - Total Payments and Credits</title>
<para>Edit line 12 in dollars and cents when adjusting, or computing and editing amounts.</para>
<para>Compute and edit line 12, by adding lines 7 through 11b, when it’s blank, dash, or zero, and there are entries leading to a total.</para>
<para><emphasis type="b">Correspond</emphasis> for an explanation when there is an amount on line 12 and lines 7 through 11b are blank.<note notetype="exception">Do not correspond if <emphasis type="q"><citation type="Form">Form 4868</citation></emphasis> or an explanation is noted on the dotted portion of line 12.</note><note>Do not correspond if <citation type="Form">Form 8959</citation> is attached to support withholding.</note></para>
<para><emphasis type="b">For TY20 only</emphasis>, taxpayers may claim Schedule H, line 8e as a write-in on the dotted portion of line 12. If the taxpayer includes an amount with the notation “SLFLC” to the left of line 12, Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
</subsection4>
<subsection4 id="id340104959"><date>(01-01-2024)</date>
<title>Line 14a - Refund</title>
<para>Compute and edit line 14a, by subtracting line 6 from line 12, when lines 13, 14a, 15, and 16 are <emphasis type="b">all</emphasis> blank, line 12 is greater than line 6, and any of the following conditions are present:<alphalist>
<li>Line 6 has an entry,</li>
<li>The taxpayer has computed or indicated no tax due on line 6, or</li>
<li>It can be determined that line 6 would be zero if computed.</li>
</alphalist></para>
</subsection4>
<subsection4 id="id340104960"><date>(01-01-2024)</date>
<title>Lines 14b, 14c and 14d - Direct Deposit Information</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note notetype="note">When <citation type="Form">Form 1040</citation> refers to lines 35b, 35c, and 35d, they are lines 14b, 14c, and 14d on <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation>.</note></para>
</subsection4>
<subsection4 id="id340104961"><date>(01-01-2024)</date>
<title>Line 15 - ES Credit Elect</title>
<para>If lines 13, 14a, and 15 are the same and:<alphalist>
<li>ES Payments (line 7) <emphasis type="b">are</emphasis> claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 14a entry.</li>
<li>ES Payments (line 7) are <emphasis type="b">not</emphasis> claimed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the line 15 entry.</li>
</alphalist><note>Take no action when the overpayment (line 13) is divided between lines 14a and 15.</note></para>
</subsection4>
<subsection4 id="id340104962"><date>(01-01-2024)</date>
<title>Line 16 - Amount You Owe</title>
<para>Compute and edit line 16, by subtracting line 12 from line 6, when lines 13, 14a, 15, and 16 are <emphasis type="b">all</emphasis> blank, dash, or zero and line 6 is greater than line 12.</para>
</subsection4>
<subsection4 id="id340104963"><date>(01-01-2024)</date>
<title>Signature</title>
<para>For complete instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection4>
<subsection4 id="id340104964"><date>(10-30-2024)</date>
<title>Identity Protection Personal Identification Numbers (IP PIN)</title>
<para>Identity Protection Personal Identification Number (IP PIN) is located in the <emphasis type="q">Sign Here</emphasis> area of the return.</para>
<para>If it is not 6 numeric digits, circle the IP PIN.</para>
</subsection4>
<subsection4 id="id340104965"><date>(01-01-2024)</date>
<title>Paid Preparer Data</title>
<para>Edit the E-File Waiver Indicator to the right of the IP PIN boxes.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection4>
</subsection3>
<subsection3 id="id340104966"><date>(01-01-2024)</date>
<title>Editing Part II - Bona Fide Residents of Puerto Rico Claiming Additional/Refundable Child Tax Credit</title>
<para><emphasis type="b">For TY22 and TY21</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II if entries are present, and the address on the return is not in Puerto Rico or the taxpayer did not claim at least 1 qualifying child on Part I, line 2.<note><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II even if there is not an amount on Part I, line 9.</note></para>
<para><emphasis type="b">For TY20 and prior</emphasis>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II if entries are present, and the address on the return is not in Puerto Rico or the taxpayer did not claim at least 3 qualifying children on Part I, line 2.<note><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part II even if there is not an amount on Part I, line 9.</note></para>
<subsection4 id="id340104967"><date>(01-01-2024)</date>
<title>Line 1 - Modified Adjusted Gross Income/Income Derived From Sources Within Puerto Rico</title>
<para>If line 1 has an amount, <emphasis type="b">renumber</emphasis> line 1 to line 3, and line through the preexisting line number 3.<note notetype="exception">Do not renumber if Part II has been <emphasis type="q">X</emphasis>-ed.</note></para>
</subsection4>
<subsection4 id="id340104968"><date>(01-01-2024)</date>
<title>Line 2 - Withheld Social Security, Medicare, and Additional Medicare Taxes</title>
<para><emphasis type="b">Reserved for TY21.</emphasis> The following instructions do not apply to TY21.</para>
<para>If line 2 has an amount, <emphasis type="b">renumber</emphasis> line 2 to line 13f.<note notetype="exception">Do not renumber if Part II has been <emphasis type="q">X</emphasis>-ed.</note></para>
<para><emphasis type="b">For TY22, and TY20 and prior</emphasis>, if an amount is present and the taxpayer is claiming the Additional Child Tax Credit (ACTC) on Part I, line 9, supporting documentation (Forms 499R-2/W-2PR or leave and earnings statements) must be present. If missing, <emphasis type="b">correspond</emphasis> for documentation.</para>
<para><emphasis type="b">For TY22, and TY20 and prior</emphasis>, if line 2 is blank, ACTC is claimed on Part I, line 9, and Forms 499R-2/W-2PR or leave and earnings statement are present, edit line 2 using the Forms 499R-2/W-2PR or leave and earnings statements by adding all withheld Social Security, Medicare, and Additional Medicare taxes.</para>
<para><emphasis type="b">For TY22, and TY20 and prior</emphasis>, if an amount was already present, verify the amount claimed by adding all withheld Social Security, Medicare, and Additional Medicare taxes from Forms 499R-2/W-2PR or leave and earnings statements:<alphalist>
<li>If the amount is correct, take no action.</li>
<li>If the amount is not correct, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 2 amount and edit the correct amount.<note>Allow for rounding by the taxpayer ($2.00 tolerance per Form 499R-2/W-2PR).</note></li>
</alphalist><note notetype="caution">Do not use dollars and cents during the computation.</note></para>
</subsection4>
</subsection3>
<subsection3 id="id340104969"><date>(01-01-2024)</date>
<title>Editing Part III - Profit or Loss From Farming</title>
<para>No editing is required here.</para>
</subsection3>
<subsection3 id="id340104970"><date>(01-01-2024)</date>
<title>Editing Part IV - Profit or Loss From Business (Sole Proprietorship)</title>
<para>If Part IV has an amount on line 1, 16, 23, or 24, do the following:<bulletlist>
<li>If line 1 has an amount to the right of <emphasis type="q">gross receipts</emphasis> that is different from an amount to the right of <emphasis type="q">balance,</emphasis> edit a <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> to the left of the amount for <emphasis type="q">gross receipts,</emphasis> and line through the line number 1 to the right of <emphasis type="q">balance.</emphasis></li>
<li>If line 16 has an amount, <emphasis type="b">renumber</emphasis> line 16 to line 18, and line through the preexisting line numbers 18a and 18b.</li>
<li>If line 23 has an amount, <emphasis type="b">renumber</emphasis> line 23 to line 25, and line through the preexisting line number 25b.</li>
<li>If line 24 has an amount, <emphasis type="b">renumber</emphasis> line 24 to line 26, and line through the preexisting line number 26.</li>
<li>Edit Sequence Code <emphasis type="b"><emphasis type="q">09</emphasis></emphasis> in the upper-right margin of the first Page 3 with T-line entries in Part IV, edit Sequence Code <emphasis type="b"><emphasis type="q">10</emphasis></emphasis> in the upper-right margin of the second Page 3 with T-line entries in Part IV, and edit Sequence Code <emphasis type="b"><emphasis type="q">11</emphasis></emphasis> in the upper-right margin of the third Page 3 with T-line entries in Part IV. If there are more than three Parts IV with T-line entries, combine T-line amounts following instructions in <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</li>
</bulletlist></para>
</subsection3>
<subsection3 id="id340104971"><date>(10-30-2024)</date>
<title>Editing Part V - Self-Employment Tax</title>
<para>Only two Parts V or Schedules SE can be processed; one Part V or Schedule SE for each of:<bulletlist restrict="norestrict">
<li>The <emphasis type="b">primary</emphasis> taxpayer</li>
<li>The <emphasis type="b">secondary</emphasis> taxpayer</li>
</bulletlist></para>
<para>For TY 19 and prior, when the taxpayer uses Schedule SE - Short version, Section <emphasis type="b">A</emphasis> instead of Part V of <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation>, convert to Schedule SE. Edit lines 2 and 3 from the Short Schedule SE to lines 2 and 3 of a current Schedule SE.<note notetype="note">Schedule SE - Long version is an acceptable substitute for Part V.</note></para>
<para>If the TIN is present but no dollar amounts are present, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Part V or Schedule SE.</para>
<para>If only one processable Part V or Schedule SE is present, edit Sequence Code <emphasis type="b"><emphasis type="q">17</emphasis></emphasis>, if not preprinted.</para>
<para>If two processable Parts V or Schedules SE are present, one for the primary taxpayer and one for the secondary taxpayer, edit the Sequence Code as follows:<alphalist>
<li>Edit <emphasis type="b"><emphasis type="q">17</emphasis></emphasis>, if not preprinted for the primary taxpayer.</li>
<li>Edit <emphasis type="b"><emphasis type="q">18</emphasis></emphasis>, for the secondary taxpayer.</li>
</alphalist></para>
<para>Combine multiple Parts V or Schedules SE when there is more than one Part V or Schedule SE for any one taxpayer.</para>
<para>Take one of the following actions when one Part V or Schedule SE was submitted for two taxpayers:<alphalist>
<li>Allocate each taxpayer's Part V or Schedule SE amounts to two separate dummy Parts V or Schedules SE. <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the Part V or Schedule SE with the combined taxpayer liability.</li>
<li><emphasis type="b">Correspond</emphasis> for the correct allocation when it cannot be determined.</li>
</alphalist></para>
<subsection4 id="id340104972"><date>(10-29-2025)</date>
<title>Social Security Number</title>
<para>A TIN must be present if there are significant T-line entries in Part V or Schedule SE. If the TIN is missing, illegible, or incomplete, take the following actions:<alphalist>
<li>Edit the TIN from the caption on <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation>.</li>
<li>If the TIN is not present in the caption, search Form(s) W-2 and other attachments for the missing TIN.<note>Also, edit the missing TIN to the caption.</note></li>
</alphalist></para>
<para>If the TIN and name are both missing, edit the primary TIN.<note>If corresponding for missing signature on a joint return, also request the Social Security Number.</note></para>
<para>If there are <emphasis type="b">multiple TINs and one name</emphasis> on Part V or Schedule SE, circle out the TIN that does not match the name. Use the caption area to determine which TIN should be circled out.</para>
<para>Correspond for a missing TIN if it cannot be perfected or obtained through research with the exception of rejected ITIN/<citation type="Form">Form W-7</citation>.</para>
</subsection4>
<subsection4 id="id340104973"><date>(01-01-2024)</date>
<title>Line 1a - Net Farm Profit or (Loss)</title>
<para>If blank, edit the amount from Part III, line 36 or Schedule F, line 34.</para>
</subsection4>
<subsection4 id="id340104974"><date>(01-01-2024)</date>
<title>Line 1b - Conservation Reserve Program Payments</title>
<para>If blank, edit the amount from Part III, line 6 or Schedule F, line 4b.</para>
</subsection4>
<subsection4 id="id340104975"><date>(01-01-2024)</date>
<title>Line 2 - Net Nonfarm Profit or (Loss)</title>
<para>If blank, edit the amount from Part IV, line 27 or Schedule C, line 31.</para>
</subsection4>
<subsection4 id="id340104976"><date>(01-01-2024)</date>
<title>Line 3 - Total Net Profit or (Loss)</title>
<para>Compute and edit line 3 when it is blank, dash, or zero and there are entries leading to a total.</para>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Page 4 or Schedule SE when the amount on line 3 is a negative amount or it is less than $434.<note notetype="exception">Do not <emphasis type="q">X</emphasis> Page 4 or Schedule SE when line 5a has an entry of $109 or more.</note></para>
<para>If lines 1a, 1b, 2, and 3 are all blank and you are unable to determine line 3 from attachments, but line 4a has an entry, divide the amount on line 4a by .9235 and edit the result on line 3.</para>
<para>If lines 1a, 1b, 2, 3, and 4a are all blank, but line 4b has an entry, edit line 4b to line 3.</para>
</subsection4>
<subsection4 id="id340104977"><date>(01-01-2024)</date>
<title>Right Margin of Line 4c - SE Quarters Covered</title>
<para>When the return is for a short year or for a change of accounting period, edit the number of quarters covered in the margin to the right of line 4c, using the following guidelines:<bulletlist>
<li>The quarters begin in January, April, July, and October.</li>
<li>A fraction counts as a full quarter.</li>
<li>Code SE quarters as follows - Code 1 for one quarter, - Code 2 for two quarters, - Code 3 for three quarters - <emphasis type="b">DO NOT code for four quarters</emphasis>.</li>
</bulletlist></para>
</subsection4>
<subsection4 id="id340104978"><date>(01-01-2024)</date>
<title>Line 5a - Church Employee Self-Employment Wages</title>
<para>If line 5a has an entry of $109 or more, process regardless of the line 3 amount.</para>
<para>If line 5a is blank and line 5b has an entry, divide the amount on line 5b by .9235, and edit the result on line 5a.</para>
</subsection4>
<subsection4 id="id340104979"><date>(01-01-2024)</date>
<title>Line 8d - Total Social Security Wages and Tips</title>
<para>If the amount on line 8d is equal to or greater than the maximum Social Security wage limit for the tax year filed (see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns for prior year maximum Social Security wage limits) and lines 8b and 8c are blank, add applicable taxpayer's Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS wages and tips subject to Social Security tax withholding, and take one of the following actions:<alphalist>
<li>If wages and tips per Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS are less than the maximum Social Security wage limit for the tax year filed, edit the total income on line 8d.</li>
<li>If there is no Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS income, lines 8a through 8c are blank, and line 8d is equal to or greater than the maximum Social Security wage limit for the tax year filed, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 8d.</li>
</alphalist><note>For prior year line 8d maximum thresholds, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</note></para>
<para>If the amount is equal to or greater than the maximum Social Security wage limit for the tax year filed and line 8b or 8c contains a significant entry, take no action.</para>
<para>Compute and edit line 8d when it is blank, dash, or zero and one of the following conditions is present:<alphalist>
<li>There are entries leading to an amount.</li>
<li>The taxpayer has Form 499R-2/W-2PR, Form W-2VI, Form W-2GU, Form W-2CM, or Form W-2AS wages and/or tips subject to Social Security tax withholding.</li>
</alphalist><note notetype="note">Only edit the amounts from the <emphasis type="q">Social security wages</emphasis> box and/or the <emphasis type="q">Social security tips</emphasis> box if there is also an amount in the box for <emphasis type="q">Social Security tax withheld</emphasis>.</note></para>
</subsection4>
<subsection4 id="id340104980"><date>(10-29-2025)</date>
<title>Bottom-Center Margin - SE Method Code</title>
<para>Edit the SE Method Code to the bottom-center margin of <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation>, Page 4 (or Schedule SE, Page 1).<note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Part VI, line 2 (or Schedule SE, line 15) and/or Part VI, line 4 (or Schedule SE, line 17) are misplaced.</note></para>
<para>Edit SE Method Code <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>Part VI, line 2 (or Schedule SE, line 15) is blank or zero, and</li>
<li>Part V, line 4b (or Schedule SE, line 4b) and Part VI, line 4 (or Schedule SE, line 17) have significant amounts that are equal.</li>
</bulletlist><note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Part VI, line 2 (or Schedule SE, line 15) and/or Part VI, line 4 (or Schedule SE, line 17) are misplaced.</note></para>
<para>Edit SE Method Code <emphasis type="b"><emphasis type="q">2</emphasis></emphasis> when <emphasis type="b">both</emphasis> of the following conditions are present:<bulletlist>
<li>There is a significant entry on either Part VI, line 2 (or Schedule SE, line 15) or Part VI, line 4 (or Schedule SE, line 17), and</li>
<li>SE Method Code <emphasis type="q">1</emphasis> has not been assigned.</li>
</bulletlist><note notetype="exception"><emphasis type="b">Do Not</emphasis> edit the SE Method Code when it can be determined that the entries on Part VI, line 2 (or Schedule SE, line 15) and/or Part VI, line 4 (or Schedule SE, line 17) are misplaced.</note></para>
</subsection4>
</subsection3>
<subsection3 id="id340104981"><date>(01-01-2024)</date>
<title>Forms and Schedules that are Allowed to be Attached to Form 1040-PR or Form 1040-SS</title>
<para>The following forms and schedules are the only transcribed forms and schedules that can be attached to <citation type="Form">Form 1040-PR</citation> or <citation type="Form">Form 1040-SS</citation>:<bulletlist>
<li><citation type="Form">Form 8867</citation></li>
<li><citation type="Form">Form 8888</citation></li>
<li><citation type="Form">Form 8919</citation></li>
<li><citation type="Form">Form 8959</citation></li>
<li><citation type="Form">Form 9000</citation> (TY21 and later)</li>
<li>Schedule C</li>
<li>Schedule H</li>
<li>Schedule H-PR</li>
<li>Schedule LEP (TY19 and later)</li>
<li>Schedule SE<note>For TY19 and prior, only Section B of Schedule SE is transcribed. If Section A (short Schedule SE) is completed, convert to Schedule SE.</note></li>
</bulletlist></para>
<para>If any other forms or schedules are attached, they <emphasis type="b">must</emphasis> be <emphasis type="b"><emphasis type="q">X</emphasis></emphasis>-ed or moved behind the last transcribable form.</para>
</subsection3>
</subsection2>
<subsection2 id="id340105022"><date>(01-01-2023)</date>
<title>Form 1040-NR - General Instructions</title>
<para>Follow the current-year procedures when no specific prior-year instructions are given here.</para>
<para><emphasis type="b">For TY20,</emphasis> <citation type="Form">Form 1040-NR</citation> was restructured to align with <citation type="Form">Form 1040</citation>, and uses the <citation type="Form">Form 1040</citation>, Schedules 1, 2, and 3.</para>
<para><citation type="Form">Form 1040-NR</citation>, pages 3 through 5, have been updated to separate schedules beginning in TY20.<note>Prior to TY20, these schedules did not have sequence numbers.</note><alphalist>
<li>Treat Schedule A (Sequence 7A), Schedule NEC (Sequence 7B), and Schedule OI (Sequence 7C) as pages 1, 2, and 3 of Sequence 07 when ordering the return.</li>
</alphalist></para>
<subsection3 id="id340104983"><date>(01-01-2018)</date>
<title>Form 1040-NR - Perfecting Form 1040-NR Country Code</title>
<para>For <emphasis type="b">TY08 and prior</emphasis>, edit the appropriate 2 alpha character Country Code to the right of the taxpayer’s response to the question <emphasis type="q">Of what country were you a citizen or national during the tax year?</emphasis> according to <seealso idref="id340101593">Exhibit 3.21.3-7.</seealso> Examine <citation type="Form">Form 1040-NR</citation> to determine the country in which the taxpayer was a permanent resident by reviewing: <alphalist>
<li>The taxpayer’s response in the box headed <emphasis type="q">Give address in the country where you are a permanent resident</emphasis>.</li>
<li>If the taxpayer indicates <emphasis type="q">Same</emphasis> or if the taxpayer does not respond to this question, determine the Country Code by using the address information in the caption.</li>
<li>If the taxpayer uses a U.S. address in the caption area of the <citation type="Form">Form 1040-NR</citation> and does not respond to the question “Give address in the country where you are a permanent resident.”, assign the Country Code for the country indicated in response to the question <emphasis type="q">Of what country were you a citizen or national during the tax year?</emphasis></li>
<li>If unable to determine the correct Country Code from the information on Page 1 of the return (<citation type="Form">Form 1040-NR</citation>), review the information included in the rest of the return, including attachments, to assign the Country Code.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340104984"><date>(10-30-2024)</date>
<title>Form 1040-NR - Manual Refund Procedure</title>
<para>For <emphasis type="b">TY08 and Prior</emphasis>:<alphalist>
<li>On a refund return when the nonresident has an address in the box notated, <emphasis type="q">give the address outside the U.S. to which you want any refund check mailed,</emphasis> which differs from the caption address and at least one is foreign, edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="b"><emphasis type="q">Manual Refund</emphasis></emphasis>.</li>
<li>If a foreign address is present in the caption of <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>, and a name is present or has been edited as a second AIL, underline both. Then take the following actions for <emphasis type="b">REFUND</emphasis> returns:<br/>•For Decedent Returns - <emphasis type="b">Do Not Edit</emphasis> CCC <emphasis type="q">L</emphasis> or CCC <emphasis type="q">W</emphasis>.<br/>•Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail of <emphasis type="b"><emphasis type="q">Manual Refund</emphasis></emphasis>.<note notetype="exception">Do not edit CCC <emphasis type="q">Y</emphasis> if CCC <emphasis type="q">3</emphasis> has been edited. If taxpayer has elected to use Direct Deposit or has been issued an IRSN, do not issue a manual refund. An IRSN can be identified when the middle two digits are not 50-65, 70-88, 90-92, 94-99 and the number starts with a 9.</note></li>
</alphalist></para>
</subsection3>
<subsection3 id="id340104985"><date>(10-30-2024)</date>
<title>Form 1040-NR - Filing Status Code (FSC)</title>
<para><emphasis type="b">For TY19 and TY18</emphasis> <citation type="Form">Form 1040-NR</citation>, edit the Filing Status Code (FSC) using the table below:<table frame="all" id="id340100438" summary="Perfecting Filing Status Code by Checkbox Number" width="4.5in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>2</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>5</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>6</entry>
<entry>Any of the following conditions are present:<bulletlist>
<li>Spousal date of death was more than 2 years before the tax year of the return,</li>
<li>Spousal date of death was within the tax year of the return.</li>
<li>Spousal date of death was after the tax year of the return, <emphasis type="b">OR</emphasis></li>
<li>Based on edited Country Code, taxpayer is <emphasis type="b">not</emphasis> a resident of Canada, Mexico, or South Korea, or is <emphasis type="b">not</emphasis> a student or business apprentice from India.</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>6</entry>
<entry>Both of the following conditions are present:<bulletlist>
<li>No spousal date of death, or date of death was within the two years before the tax year of the return <emphasis type="b">AND</emphasis></li>
<li>Based on edited Country Code, taxpayer is a resident of Canada, Mexico, or South Korea, or is a student or business apprentice from India.</li>
</bulletlist></entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is not claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is claimed as a dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">For TY17 and prior</emphasis>, before editing the FSC, determine if the country the taxpayer resides in is one of the countries that is allowed to exempt a spouse. See table below for the countries allowed to claim a spouse.<note>The taxpayer will indicate that they are claiming their spouse by checking the box on line 7b, entering the spouse’s name on line 7c, or including them in, <emphasis type="q">boxes checked on 7a and 7b.</emphasis><table frame="all" id="id340104614" summary="Spouse exemption based on country of residence" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country of Residence</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Spouse</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">Canada</emphasis></entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">Mexico</emphasis></entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">India</emphasis> (Students and business apprentices only)<note>Review the occupation area, attachments, Schedule OI, or <citation type="Form">Form 1040-NR-EZ</citation>, page 2 to make the determination.</note></entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">South Korea</emphasis></entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">U.S. National (residing in any other country)</emphasis><note>Taxpayer may mark FS Box 1 or 3.</note></entry>
<entry>Yes</entry>
</row>
<row>
<entry><emphasis type="b">All Other Countries</emphasis></entry>
<entry>No</entry>
</row>
</tbody>
</tgroup>
</table></note></para>
<para><emphasis type="b">For TY17 and prior</emphasis>, edit the Filing Status Code (FSC) using the table below:<table frame="all" id="id340100406" summary="Editing filing status on TY17 and prior Form 1040-NR">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">FS Box Marked</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>1 or 2</entry>
<entry/>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>3 or 4</entry>
<entry>Spousal exemption is not claimed or not allowed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>3 or 4</entry>
<entry>Spousal exemption is claimed and allowed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>.</entry>
</row>
<row>
<entry>5</entry>
<entry>Spousal exemption is not claimed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>5</entry>
<entry>Spousal exemption is claimed and the taxpayer is a resident of India and a student or business apprentice</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">6</emphasis></emphasis>.</entry>
</row>
<row>
<entry>5</entry>
<entry>Spousal exemption is claimed but not allowed</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
<row>
<entry>6</entry>
<entry>Spousal date of death was more than two years before the tax year of the return was within the tax year of the return, or was after the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>6</entry>
<entry>No spousal date of death, or date of death was within the two years before the tax year of the return</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is not claimed as an exemption or dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.</entry>
</row>
<row>
<entry>Multiple boxes marked or no boxes marked</entry>
<entry>Spouse is claimed as an exemption or dependent</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
<subsection3 id="id340104986"><date>(10-29-2025)</date>
<title>Form 1040-NR - Dependents</title>
<para>Dependents are restricted by country of residence. See <seealso idref="id340103045">IRM 3.21.3.84.7.1</seealso> for instructions showing which countries and what relations are eligible to be claimed.</para>
<para><emphasis type="b">For TY24 and prior</emphasis>, edit an <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> to the left of the name of any dependent that does not qualify based on the country of residence.</para>
<para><emphasis type="b">For TY24 and prior</emphasis>, if the spouse’s name is present in the Dependents area, edit an <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> to the left of the name.</para>
<para><emphasis type="b">For TY05 and prior</emphasis>, residents of Japan are allowed to claim exemptions for spouse, children, and other dependents.</para>
<subsection4 id="id340104988"><date>(01-01-2023)</date>
<title>Form 1040-NR - Dependent Coding</title>
<para><emphasis type="b">For TY17 and prior</emphasis>, dependent position 2 will be edited as, <emphasis type="q">Child who did not live with you.</emphasis><note>Always delete all entries on exemption position lines to the right of the line 7 area before editing the dependent positions.</note> <emphasis type="b">For TY17 and prior</emphasis>, if an eligible dependent is claimed in dependent position 2 (children on 7c who did not live with you due to divorce or separation), and <citation type="Form">Form 8332</citation> with entries, <citation type="Form">Form 2120</citation> with entries, or a copy of a divorce decree is attached, edit FPC <emphasis type="b"><emphasis type="q">A</emphasis></emphasis>.</para>
</subsection4>
</subsection3>
<subsection3 id="id340104989"><date>(01-01-2024)</date>
<title>Form 1040-NR, Line 1a - Wages, Salaries, Tips (TY21 and Prior)</title>
<para><emphasis type="b">For TY21 and prior</emphasis>, edit SPC <emphasis type="b"><emphasis type="q">E</emphasis></emphasis> when <emphasis type="q">HSH</emphasis> is notated on or near line 1a.</para>
</subsection3>
<subsection3 id="id340104990"><date>(10-29-2025)</date>
<title>Form 1040-NR, Line 1b for TY21 and TY20 (Line 12 for TY19 and Prior) - Scholarship and Fellowship Grants</title>
<para><emphasis type="b">For TY21 and prior</emphasis>, the following documents can be used to support a <citation type="Form">Form 1040-NR</citation>, line 1b (line 12 for TY19 and prior) entry:<bulletlist>
<li><citation type="Form">Form 1042-S</citation> with Income Code 16 (Income Code 15 for TY14 and prior), issued by a college or an educational institution</li>
<li>A statement from a college or an educational institution (on their letterhead) that states the amount of a grant, the grantor's name, the dates it covers, and the expenses the grant covers</li>
<li><citation type="Form">Form 1098-T</citation></li>
</bulletlist></para>
<para>If it can be determined that a scholarship or fellowship grant entered on line 1b (line 12 for TY19 and prior) is <emphasis type="b">exempt under a tax treaty</emphasis> (check Schedule OI, item L), take the following actions:<alphalist>
<li>Edit/renumber the treaty-exempt amount to line 1k, and</li>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the treaty exemption if shown anywhere else on the return.</li>
</alphalist></para>
<para>Scholarship and fellowship income shown on a Form W-2 should be reported on <citation type="Form">Form 1040-NR</citation>, line 1a. If it is determined any Form W-2 income is included in the line 1b (line 12 for TY19 and prior) entry:<alphalist>
<li>Move the Form W-2 gross income to line 1a, and</li>
<li><emphasis type="b">Do not</emphasis> adjust or compute <citation type="Form">Form 1040-NR</citation>, line 9 or 11.</li>
</alphalist></para>
<para>If an amount remains on line 1b (line 12 for TY19 and prior) after following the preceding instructions, edit that amount to Schedule 1, line 8r.<note>If an amount is present on line 10c (line 31 for TY19 and prior), see <seealso idref="id340104992">IRM 3.21.3.86.16.8</seealso> before editing Schedule 1, line 8r.</note></para>
</subsection3>
<subsection3 id="id340104991"><date>(01-01-2023)</date>
<title>Form 1040-NR - Income Exemption(s) Claimed Due to Tax Treaties</title>
<para>Use <seealso idref="id340102634">Exhibit 3.21.3-12</seealso> to verify if the treaty is valid when the tax year is listed in <seealso idref="id340102634">Exhibit 3.21.3-12</seealso>. If the tax year is not included in <seealso idref="id340102634">Exhibit 3.21.3-12</seealso>, use <seealso idref="id340102555">Exhibit 3.21.3-10</seealso> to verify if the treaty is valid.</para>
</subsection3>
<subsection3 id="id340104992"><date>(10-29-2025)</date>
<title>Form 1040-NR, Line 10c for TY21 and TY20 (Line 31 for TY19 and Prior) - Scholarship and Fellowship Grants Excluded</title>
<para><emphasis type="b">For TY21 and prior</emphasis>, if the taxpayer claims a treaty exemption on line 10c (line 31 for TY19 and prior) (including a scholarship/fellowship treaty exemption), <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the entry on line 10c (line 31 for TY19 and prior), and follow one of these sets of actions:<alphalist>
<li>If the <emphasis type="b">treaty exemption</emphasis> claimed is determined to be <emphasis type="b">valid</emphasis> and the taxpayer has entered the income and/or exemption on any of lines 1a through 8 or Schedule 1, Part I, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the income and/or exemption, <emphasis type="b">and</emphasis> edit/renumber the valid treaty-exempt amount to line 1k.<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute line 9 or 11a.</note></li>
<li>If the <emphasis type="b">treaty exemption</emphasis> is determined to be <emphasis type="b">invalid,</emphasis> edit the exempted amount (if not already entered by the taxpayer) on line 1a if income is from Form W-2; on Schedule 1, line 8r if income is from Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior), <citation type="Form">Form 1098-T</citation>, or a college statement; or on another appropriate line of <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, page 1; <emphasis type="b">AND</emphasis> <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the claimed treaty exemption if entered by the taxpayer elsewhere on <citation type="Form">Form 1040-NR</citation>.<note notetype="note"><emphasis type="b">Do not</emphasis> adjust or compute line 9 or 11.</note></li>
</alphalist></para>
<para id="id340104890">If an amount remains on line 10c (line 31 for TY19 and prior) after following the preceding instructions, at least one of the following must be attached. If missing, <emphasis type="b">correspond</emphasis>.<bulletlist>
<li>Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior), issued by a college or an educational institution</li>
<li>A statement from a college or an educational institution (on their letterhead) that states the amount of a grant, the grantor's name, the dates it covers, and the expenses the grant covers</li>
<li><citation type="Form">Form 1098-T</citation></li>
</bulletlist></para>
<para>If an amount remains on line 10c (line 31 for TY19 and prior) after following the preceding instructions and at least one of the items in <seealso idref="id340104890">IRM 3.21.3.86.16.8 (2)</seealso> is attached, follow the instructions in the table below:</para>
<table frame="all" id="id340104993" summary="Amount claimed on line 10c" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">If</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">And</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry colsep="1" rowsep="1">The amount on line 10c (line 31 for TY19 and prior) exceeds the sum of all the following:<bulletlist>
<li>All <citation type="Form">Form 1098-T</citation> payments received for qualified tuition and related expenses, box 1 amounts, and</li>
<li>All tuition and required, course-related expenses (fees, books, supplies, equipment) from educational institution statements and from receipts, invoices and the like<note> While you can use statements from educational institutions that provide only institution-determined total expenses without a breakdown, do <emphasis type="b">not</emphasis> use taxpayer-prepared or taxpayer-provided statements showing only total expenses or other statements showing only taxpayer-determined total expenses, with no breakdown or itemization.</note></li>
</bulletlist></entry>
<entry colsep="1" rowsep="1">The sum of expenses calculated is less than or equal to the line 1b (line 12 for TY19 and prior) amount</entry>
<entry colsep="1" rowsep="1">Subtract the sum of expenses calculated from the line 1b (line 12 for TY19 and prior) amount and edit the total to Schedule 1, line 8r.</entry>
</row>
<row>
<entry colsep="1" rowsep="1">The amount on line 10c (line 31 for TY19 and prior) exceeds the sum of all the following:<bulletlist>
<li>All <citation type="Form">Form 1098-T</citation> payments received for qualified tuition and related expenses, box 1 amounts, and</li>
<li>All tuition and required, course-related expenses (fees, books, supplies, equipment) from educational institution statements and from receipts, invoices and the like.<note> While you can use statements from educational institutions that provide only institution-determined total expenses without a breakdown, do <emphasis type="b">not</emphasis> use taxpayer-prepared or taxpayer-provided statements showing only total expenses or other statements showing only taxpayer-determined total expenses, with no breakdown or itemization.</note></li>
</bulletlist></entry>
<entry colsep="1" rowsep="1">The sum of expenses calculated is greater than the line 1b (line 12 for TY19 and prior) amount</entry>
<entry colsep="1" rowsep="1">Do not edit Schedule 1, line 8r.</entry>
</row>
<row>
<entry>The amount on line 10c (line 31 for TY19 and prior) is less than or equal to the sum of all the following:<alphalist>
<li>All <citation type="Form">Form 1098-T</citation> payments received for qualified tuition and related expenses, box 1 amounts, and</li>
<li>All tuition and required course-related expenses (fees, books, supplies, equipment) from educational institution statements and from receipts, invoices and the like.<note>While you can use statements from educational institutions that provide only institution-determined total expenses without a breakdown, do <emphasis type="b">not</emphasis> use taxpayer-prepared or taxpayer-provided statements showing only total expenses or other statements showing only taxpayer-determined total expenses, with no breakdown or itemization,</note></li>
</alphalist></entry>
<entry>Line 10c is less than line 1b</entry>
<entry>Subtract the line 10c amount from the line 1b amount and edit the total to Schedule 1, line 8r.</entry>
</row>
<row>
<entry colsep="1" rowsep="1">Line 1b is blank (Line 12 for TY19 and prior)</entry>
<entry colsep="1" rowsep="1">Any of the following is attached:<bulletlist>
<li>Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior), issued by a college or an educational institution</li>
<li><citation type="Form">Form 1098-T</citation></li>
<li>A statement from a college or an educational institution (on their letterhead) that states the amount of a grant, the grantor's name, the dates it covers, and the expenses the grant covers</li>
</bulletlist></entry>
<entry colsep="1" rowsep="1">Edit the total gross amount of scholarship or fellowship grants from all Form 1042-S with Income Code 16 (Income Code 15 for TY14 and prior) box 2 amounts, <citation type="Form">Form 1098-T</citation> box 5 amounts, and grant statements from educational institutions to Schedule 1, line 8r.<note notetype="exception">If the scholarship or fellowship grant is included on line 1a, adjust line 1a and move amount to Schedule 1, line 8r. If line 1a is adjusted to zero and withholding has been claimed on line 25g, edit RPC <emphasis type="b"><emphasis type="q">G</emphasis></emphasis>.</note></entry>
</row>
</tbody>
</tgroup>
</table>
</subsection3>
<subsection3 id="id340104994"><date>(01-01-2020)</date>
<title>Form 1040-NR - Domestic Production Activities Deduction (Form 8903)</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> any amount claimed.</para>
</subsection3>
<subsection3 id="id340104995"><date>(10-30-2024)</date>
<title>Form 1040-NR - Itemized/Standard Deductions</title>
<para><emphasis type="b">For TY16</emphasis>, do not correspond for Schedule A if the taxpayer is a student/business apprentice of India and the amount on line 12 equals the <citation type="Form">Form 4684</citation> amount plus the standard deduction. Dummy Schedule A and edit the amount on lines 7 and 8.</para>
<para>See Job Aid 2513-701 in the prior year section for standard deductions for residents of India (student or business apprentices).</para>
</subsection3>
<subsection3 id="id340104996"><date>(01-01-2023)</date>
<title>Form 1040-NR, Line 12b - Charitable Contributions for Certain Residents of India (TY21 and TY20)</title>
<para><emphasis type="b">For TY21 and TY20</emphasis>, if there is an entry on this line, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 12b if the taxpayer does not indicate that they were a resident of India on Schedule OI, line B.</para>
</subsection3>
<subsection3 id="id340105045"><date>(10-29-2025)</date>
<title>Form 1040-NR, Line 31 - Other Payments and Refundable Credits (Schedule 3, Line 15)</title>
<para><emphasis type="b">For TY22 only</emphasis>, if there is an amount on line 31, and a notation of <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, <emphasis type="q">IRA22TRE</emphasis>, or something similar is present here or elsewhere on the return, indicating a Deemed Payment Election (DPE) is being claimed, follow these instructions:<alphalist>
<li>If <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, or something similar is notated, edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> and RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>If <emphasis type="q">IRA22TRE</emphasis> or something similar is notated, edit RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>Fully code the return, and then pull to be rebatched under the original program using <emphasis type="b"><emphasis type="q">DPE</emphasis></emphasis> as the Batch ID.</li>
</alphalist></para>
</subsection3>
<subsection3 id="id340105046"><date>(10-30-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 5a - Residential Energy Credits (<citation type="Form">Form 5695</citation> Line 15) (TY22 and Prior)</title>
<para>For <emphasis type="b">TY22 and prior</emphasis>, if an amount is claimed on line 5a, <citation type="Form">Form 5695</citation> must be attached. If missing and the amount is <restrict>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡</restrict>, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 5695</citation>.<note>If an amount is claimed on line 5a and only <citation type="Form">Form 5695</citation>, page 2 is attached, delete the amount on line 5a.</note></para>
<para>For TY23, line 5a was line 5.</para>
</subsection3>
<subsection3 id="id340105060"><date>(01-01-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 6f - Qualified Plug-In Motor Vehicle Credit (TY22 and Prior)</title>
<para>For <emphasis type="b">TY22 and prior</emphasis>, if there is an amount on line 6f, <citation type="Form">Form 8936</citation> must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 8936</citation>.</para>
</subsection3>
<subsection3 id="id340105047"><date>(10-30-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 13a - Deemed Payment Election (DPE) (TY22 Only)</title>
<para><emphasis type="b">For TY22 only</emphasis>, if there is an amount on line 31, and a notation of <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, <emphasis type="q">IRA22TRE</emphasis>, or something similar is present here or elsewhere on the return, indicating a Deemed Payment Election (DPE) is being claimed, follow these instructions:<alphalist>
<li>If <emphasis type="q">IRA22DPE</emphasis>, <emphasis type="q">CHIPS22DPE</emphasis>, or something similar is notated, edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> and RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>If <emphasis type="q">IRA22TRE</emphasis> or something similar is notated, edit RPC <emphasis type="b"><emphasis type="q">5</emphasis></emphasis>.</li>
<li>Fully code the return, and then pull to be rebatched under the original program using <emphasis type="b"><emphasis type="q">DPE</emphasis></emphasis> as the Batch ID.</li>
</alphalist></para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340105048"><date>(01-01-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 13b (12b for TY20) (SFL) - Credit for Qualified Sick and Family Leave Wages (TY20, TY21, and TY22)</title>
<para>For <emphasis type="b">TY22</emphasis>, when an amount is claimed on line 13b (SFL), Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
<para>For <emphasis type="b">TY21 and TY20</emphasis>, when an amount is claimed on line 13b (TY21) (SFL) or line 12b (TY20), Schedule H and <citation type="Form">Form 7202</citation> must be attached. If either or both are missing, <emphasis type="b">correspond</emphasis> for Schedule H and/or <citation type="Form">Form 7202</citation>.</para>
<para>For <emphasis type="b">TY22 and TY21</emphasis>, when an amount is claimed on line 13b, <emphasis type="b">renumber</emphasis> line 13b as <emphasis type="b"><emphasis type="q">SFL</emphasis></emphasis>.</para>
<para>For <emphasis type="b">TY20</emphasis>, when an amount is claimed on line 12b, <emphasis type="b">renumber</emphasis> line 12b as <emphasis type="b"><emphasis type="q">SFL</emphasis></emphasis>.</para>
</subsection3>
<subsection3 id="id340105049"><date>(01-01-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 13g - Credit for Child and Dependent Care Expenses (<citation type="Form">Form 2441</citation>) (TY21 Only)</title>
<para>For <emphasis type="b">TY21 only</emphasis>, when an amount is present, <citation type="Form">Form 2441</citation> with an entry on line 10 must be attached. If missing, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 2441</citation>.</para>
</subsection3>
<subsection3 id="id340105050"><date>(01-01-2024)</date>
<title>Form 1040-NR, Schedule 3, Line 13h (SL2) - Credit for Qualified Sick and Family Leave Wages (TY21 and TY22)</title>
<para>For <emphasis type="b">TY22</emphasis>, when an amount is claimed on line 13h, Schedule H must be attached. If missing, <emphasis type="b">correspond</emphasis> for Schedule H.</para>
<para>For <emphasis type="b">TY21</emphasis>, when an amount is claimed on line 13h, Schedule H and <citation type="Form">Form 7202</citation> must be attached. If either or both are missing, <emphasis type="b">correspond</emphasis> for Schedule H and/or <citation type="Form">Form 7202</citation>.</para>
<para>For <emphasis type="b">TY22 and TY21</emphasis>, when an amount is claimed on line 13h, <emphasis type="b">renumber</emphasis> line 13h as <emphasis type="b"><emphasis type="q">SL2</emphasis></emphasis>.</para>
</subsection3>
<subsection3 id="id340104997"><date>(03-04-2022)</date>
<title>Form 1040-NR, Schedule A - Other Itemized Deductions</title>
<para><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 7 when the amount on <citation type="Form">Form 1040-NR</citation>, line 11a is over:<table frame="all" id="id340100122" summary="Other Miscellaneous Deductions">
<tgroup cols="4" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="25*"/>
<colspec colname="col2" colwidth="25*"/>
<colspec colname="col3" colwidth="25*"/>
<colspec colname="col4" colwidth="25*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Tax Year</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">FSC 1</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">FSC 3 or 6</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">FSC 5</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="left">2017</entry>
<entry align="left">$261,500</entry>
<entry align="left">$156,900</entry>
<entry align="left">$313,800</entry>
</row>
<row>
<entry>2016</entry>
<entry>$259,400</entry>
<entry>$155,650</entry>
<entry>$311,300</entry>
</row>
<row>
<entry>2015</entry>
<entry>$258,250</entry>
<entry>$154,950</entry>
<entry>$309,000</entry>
</row>
<row>
<entry>2014</entry>
<entry>$254,200</entry>
<entry>$152,525</entry>
<entry>$305,050</entry>
</row>
<row>
<entry>2013</entry>
<entry>$250,000</entry>
<entry>$150,000</entry>
<entry>$300,000</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para>For <emphasis type="b">TY12 and prior</emphasis>, do not <emphasis type="q">X</emphasis> the amount for Other Miscellaneous Deductions.</para>
</subsection3>
<subsection3 id="id340104998"><date>(03-12-2021)</date>
<title>Form 1040-NR, Schedule C-EZ (Sequence 09, 10, 11) - Net Profit From Business</title>
<index1><text>Business Profit</text></index1>
<index1><text>Schedule</text>
<index2><text>C-EZ</text></index2></index1>
<para>Process following Schedule C instructions.</para>
<para>For additional instructions, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</para>
</subsection3>
<subsection3 id="id340104999"><date>(03-04-2022)</date>
<title>Form 1040-NR - Self-Employment Tax</title>
<para><emphasis type="b">For TY09 and prior</emphasis>, if the taxpayer indicates that they are paying Self-Employment (SE) tax on <citation type="Form">Form 1040-NR</citation>, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> SE tax or half of SE tax where found. <note notetype="caution">If there is an amount on line 8 and the taxpayer does not indicate that it is SE income, take no action.</note></para>
</subsection3>
<subsection3 id="id340105000"><date>(10-29-2025)</date>
<title>Form 1040-NR - Gambling Winnings</title>
<para>Gambling winnings are non-effectively connected income and <emphasis type="b">are not</emphasis> reducible by gambling losses. <note notetype="exception">Residents of Canada may claim losses but only to the extent of winnings.</note><note notetype="exception">Professional gambling income is effectively connected and is reported on Schedule 1, page 1 with supporting Schedule C for TY19 and later, or on <citation type="Form">Form 1040-NR</citation>, page 1 with supporting Schedule C prior to TY19.</note></para>
<para id="id340104562">Gambling income won in the U.S. by residents of the following foreign countries is not taxable by the U.S.:<table frame="all" id="id340101640" summary="Countries exempt from tax on Gambling" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Country</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Austria</entry>
<entry>Lithuania</entry>
</row>
<row>
<entry>Belgium </entry>
<entry>Luxembourg</entry>
</row>
<row>
<entry>Bulgaria</entry>
<entry>Netherlands</entry>
</row>
<row>
<entry>Chile (see Note below)</entry>
<entry>Russian Federation/Russia (see Note below)</entry>
</row>
<row>
<entry>Czech Republic</entry>
<entry>Slovak Republic/Slovakia</entry>
</row>
<row>
<entry>Denmark</entry>
<entry>Slovenia</entry>
</row>
<row>
<entry>Finland</entry>
<entry>South Africa</entry>
</row>
<row>
<entry>France </entry>
<entry>Spain</entry>
</row>
<row>
<entry>Germany</entry>
<entry>Sweden</entry>
</row>
<row>
<entry>Hungary (see Note below)</entry>
<entry>Tunisia</entry>
</row>
<row>
<entry>Iceland</entry>
<entry>Turkey</entry>
</row>
<row>
<entry>Ireland</entry>
<entry>Ukraine</entry>
</row>
<row>
<entry>Italy</entry>
<entry>United Kingdom (includes notations of Great Britain, England, Northern Ireland, Scotland, and Wales)</entry>
</row>
<row>
<entry>Japan </entry>
<entry/>
</row>
<row>
<entry>Latvia</entry>
<entry/>
</row>
</tbody>
</tgroup>
</table><note>The U.S. - Chile income tax treaty generally entered into effect on January 1, 2024. U.S. source gambling income of a Chilean resident is not subject to tax after that date.</note><note>The U.S. - Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to gambling income after January 1, 2024.</note><note>The U.S. - Russia tax treaty is suspended for these taxes as of August 16, 2024. It may not be relied upon after that date to exclude gambling winnings from U.S. tax.</note><note notetype="reminder">If line 11a is blank, dash, zero, or edited to be blank and line 23a is significant, edit RPC <emphasis type="b"><emphasis type="q">J</emphasis></emphasis>.</note></para>
<para>All other countries not listed in <seealso idref="id340104562">IRM 3.21.3.86.16.22 (2)</seealso> are taxed at <emphasis type="b">30%</emphasis>.<note notetype="exception">Malta is taxed at 10% starting in 2011.</note></para>
<para>If gambling winnings are reported on <citation type="Form">Form 1040-NR</citation>, page 1 or Schedule 1, and the taxpayer is not a professional gambler:<alphalist>
<li><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> the amount on page 1, or if found on Schedule 1, <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> Schedule 1, line 9.</li>
<li>Multiply the amount of gross gambling winnings by 30%, and edit the result to <citation type="Form">Form 1040-NR</citation>, line 23a.</li>
<li><emphasis type="b">Do not</emphasis> adjust or compute line 24.</li>
</alphalist></para>
</subsection3>
</subsection2>
<subsection2 id="id340105023"><date>(10-29-2025)</date>
<title>Form 1040-NR-EZ - General Instructions</title>
<para><citation type="Form">Form 1040-NR-EZ</citation> is obsolete. <citation type="Form">Form 1040-NR-EZ</citation> was a simplified version of <citation type="Form">Form 1040-NR</citation> which was available to certain taxpayers with no dependents.</para>
<para>Convert <emphasis type="b">all</emphasis> <citation type="Form">Form 1040-NR-EZ</citation> to current year <citation type="Form">Form 1040-NR</citation> for transcription. This may be done by either:<alphalist>
<li>Renumbering <citation type="Form">Form 1040-NR-EZ</citation>, and attaching <citation type="Form">Form 6114-A</citation>, as needed, or</li>
<li>Using <citation type="Form">Form 13899</citation> to convert <citation type="Form">Form 1040-NR-EZ</citation>, and attaching <citation type="Form">Form 6114-A</citation>, as needed.</li>
</alphalist></para>
<para><citation type="Form">Form 1040-NR-EZ</citation> should be processed using the instructions for <citation type="Form">Form 1040-NR</citation>, unless otherwise stated.</para>
<para>Convert <citation type="Form">Form 1040-NR-EZ</citation> as follows:<table frame="all" id="id340104724" summary="Conversion instructions for Form 1040-NR-EZ" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<?PubTbl tgroup dispwid="6.72in"?>
<colspec colname="col1" colwidth="37.12*"/>
<colspec colname="col2" colwidth="16.05*"/>
<colspec colname="col3" colwidth="46.83*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b"><citation type="Form">Form 1040-NR-EZ</citation> Line or Item</emphasis>:</entry>
<entry valign="top"><emphasis type="b">Type</emphasis>:</entry>
<entry valign="top"><emphasis type="b">Convert By/To</emphasis>:</entry>
</row>
</thead>
<tbody>
<row>
<entry>Form Title (<citation type="Form">Form 1040-NR-EZ</citation>)</entry>
<entry>T-Line</entry>
<entry>Circle <emphasis type="q">EZ.</emphasis></entry>
</row>
<row>
<entry>Caption Information<bulletlist>
<li>Tax Period</li>
<li>TIN</li>
<li>Taxpayer Name</li>
<li>Additional Information Line</li>
<li>Street Address</li>
<li>City/State/Province</li>
<li>Mail Routing Code</li>
<li>Country Code</li>
</bulletlist></entry>
<entry>T-Line</entry>
<entry>Edit on the <citation type="Form">Form 1040-NR-EZ</citation> following normal <citation type="Form">Form 1040-NR</citation> procedures.</entry>
</row>
<row>
<entry>SPC Code</entry>
<entry>T-Line</entry>
<entry>Edit in the right margin to the right of the caption above the Country Code on <citation type="Form">Form 1040-NR-EZ</citation>.</entry>
</row>
<row>
<entry>Filing Status</entry>
<entry>T-Line</entry>
<entry>Edit FSC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> if the taxpayer marked only box 2. Otherwise, edit FSC <emphasis type="b"><emphasis type="q">1</emphasis></emphasis>.<alphalist>
<li>Renumbering: Edit in the area to the left of the <emphasis type="b">Single nonresident alien</emphasis> box on <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the area to the left of the <emphasis type="q">Single</emphasis> box on <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>CCC Code</entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit in the blank area to the right of the <emphasis type="q">Married nonresident alien</emphasis> on <citation type="Form">Form 1040-NR-EZ</citation></li>
<li>Converting: Edit the area above <emphasis type="q">Dependents</emphasis> identifying number on <citation type="Form">Form 13899</citation></li>
</alphalist></entry>
</row>
<row>
<entry>Received Date</entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit on the dotted portion of line 3 on <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the empty space to the right of <emphasis type="q">Dependents (see instructions):</emphasis> on <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 3</entry>
<entry>T-Line</entry>
<entry>Lines 1z</entry>
</row>
<row>
<entry>Line 4</entry>
<entry>T-Line</entry>
<entry>Schedule 1, line 1</entry>
</row>
<row>
<entry>Line 5</entry>
<entry>T-Line</entry>
<entry>Schedule 1, line 8r or <citation type="Form">Form 1040-NR</citation>, line 1a. See <seealso idref="id340104990">IRM 3.21.3.86.16.6</seealso>.</entry>
</row>
<row>
<entry>Line 6</entry>
<entry>T-Line</entry>
<entry>Line 1k</entry>
</row>
<row>
<entry>Line 7</entry>
<entry>T-Compute</entry>
<entry>Line 9</entry>
</row>
<row>
<entry>FPC</entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit in the right margin to the right if line 7 on <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the right margin to the right of line 7 on <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 8</entry>
<entry>T-Line</entry>
<entry>Schedule 1, line 8r. See <seealso idref="id340104866">IRM 3.21.3.16.10</seealso></entry>
</row>
<row>
<entry>Line 9</entry>
<entry>T-Line</entry>
<entry>Schedule 1, line 21</entry>
</row>
<row>
<entry>Line 10</entry>
<entry>T-Compute</entry>
<entry>Line 11a</entry>
</row>
<row>
<entry>Line 11</entry>
<entry>T-Line</entry>
<entry>See <seealso idref="id340105003">IRM 3.21.3.86.17.2</seealso>, Itemized Deductions on <citation type="Form">Form 1040-NR-EZ</citation>.</entry>
</row>
<row>
<entry>Line 14</entry>
<entry>T-Compute</entry>
<entry>Line 15</entry>
</row>
<row>
<entry>Line 15</entry>
<entry>T-Line</entry>
<entry>Line 16</entry>
</row>
<row>
<entry>Line 16</entry>
<entry>T-Line</entry>
<entry>Schedule 2, line 7</entry>
</row>
<row>
<entry>Line 17</entry>
<entry>T-Compute</entry>
<entry>Line 24</entry>
</row>
<row>
<entry>Line 18a</entry>
<entry>T-Line</entry>
<entry>Line 25d</entry>
</row>
<row>
<entry>Line 18b</entry>
<entry>T-Line</entry>
<entry>Line 25g</entry>
</row>
<row>
<entry>Line 19</entry>
<entry>T-Line</entry>
<entry>Line 26</entry>
</row>
<row>
<entry>Line 20</entry>
<entry>T-Line</entry>
<entry>Line 29</entry>
</row>
<row>
<entry>Line 21</entry>
<entry>T-Compute</entry>
<entry>Line 33</entry>
</row>
<row>
<entry>RPC Code</entry>
<entry>T-Line</entry>
<entry>Edit to the lower-left margin of page 1 of <citation type="Form">Form 1040-NR-EZ</citation>.</entry>
</row>
<row>
<entry>Line 23a</entry>
<entry>T-Compute</entry>
<entry><alphalist>
<li>Renumbering: Edit as line 35a on <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit to line 35a of <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>Line 23b</entry>
<entry>T-Line</entry>
<entry>Line 35b on <citation type="Form">Form 1040-NR-EZ</citation></entry>
</row>
<row>
<entry>Line 23c</entry>
<entry>T-Line</entry>
<entry>Line 35c on <citation type="Form">Form 1040-NR-EZ</citation></entry>
</row>
<row>
<entry>Line 23d</entry>
<entry>T-Line</entry>
<entry>Line 35d on <citation type="Form">Form 1040-NR-EZ</citation></entry>
</row>
<row>
<entry>Line 24</entry>
<entry>T-Line</entry>
<entry>Line 36</entry>
</row>
<row>
<entry>Line 25</entry>
<entry>T-Compute</entry>
<entry>Line 37</entry>
</row>
<row>
<entry>Line 26</entry>
<entry>T-Line</entry>
<entry>Line 38</entry>
</row>
<row>
<entry>Signature Area:<bulletlist>
<li>Third Party Designee Checkbox</li>
<li>Third Party Designee Name</li>
<li>Third Party Designee PIN</li>
<li>IP Pin</li>
<li>Preparer SSN or PTIN</li>
<li>Preparer EIN</li>
<li>Preparer Phone Number</li>
<li>Preparer Code</li>
</bulletlist></entry>
<entry>T-Line</entry>
<entry>Edit on the <citation type="Form">Form 1040-NR-EZ</citation> following normal <citation type="Form">Form 1040-NR</citation> procedures.</entry>
</row>
<row>
<entry>RPC Code </entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit in the bottom-left margin of <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the bottom-left margin of <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>Action Code</entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit in the bottom-center margin of <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the bottom-center margin of <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry>Audit Code</entry>
<entry>T-Line</entry>
<entry><alphalist>
<li>Renumbering: Edit in the bottom-right margin of <citation type="Form">Form 1040-NR-EZ</citation>.</li>
<li>Converting: Edit in the bottom-right margin of <citation type="Form">Form 13899</citation>.</li>
</alphalist></entry>
</row>
<row>
<entry><citation type="Form">Form 1040-NR-EZ</citation>, Page 2 (Schedule OI)</entry>
<entry/>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 1040-NR-EZ</citation>, page 2.</entry>
</row>
</tbody>
</tgroup>
</table><note notetype="reminder">Do not transfer third party information, direct deposit information, or paid preparer information when using <citation type="Form">Form 13899</citation> to convert.</note></para>
<para>Refer to Job Aid 2513-701 for an illustration of converting <citation type="Form">Form 1040-NR-EZ</citation>.</para>
<subsection3 id="id340105002"><date>(01-01-2024)</date>
<title>Processing Form 1040-NR-EZ</title>
<para>Do not correspond if there are indications of conditions which are not eligible for <citation type="Form">Form 1040-NR-EZ</citation>, but which are valid for <citation type="Form">Form 1040-NR</citation> in the tax year filed. Convert the additional items following <citation type="Form">Form 1040-NR</citation> instructions.</para>
<para>Review the return following the instructions cited below. Line numbers are for TY19 <citation type="Form">Form 1040-NR-EZ</citation>.<table frame="all" id="id340104725" summary="Form 1040-NR-EZ Conditions" width="4.5in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Condition</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Government Service Treaty</entry>
<entry>Verify taxpayer holds an A-1 or A-2 Visa, and see <seealso idref="id340103115">Exhibit 3.21.3-14</seealso>.</entry>
</row>
<row>
<entry>Line 3: Wages</entry>
<entry>See <seealso idref="id340102487">IRM 3.21.3.84.8.1</seealso>.</entry>
</row>
<row>
<entry>Line 5: Scholarship and Fellowship Grants</entry>
<entry>If an amount is present, see <seealso idref="id340104990">IRM 3.21.3.86.16.6</seealso>.</entry>
</row>
<row>
<entry>Line 6: Total Income Exempt by Treaty (Page 2, Schedule OI, Item J)</entry>
<entry>If an amount is present, see <seealso idref="id340104689">IRM 3.21.3.84.8.6</seealso>.</entry>
</row>
<row>
<entry>Line 8: Scholarship and Fellowship Grants Excluded</entry>
<entry>If an amount is present, see <seealso idref="id340104992">IRM 3.21.3.86.16.8</seealso>.</entry>
</row>
<row>
<entry>Line 10: Adjusted Gross Income</entry>
<entry>See <seealso idref="id340102520">IRM 3.21.3.84.9.2</seealso>.</entry>
</row>
<row>
<entry>Line 11: Itemized Deductions</entry>
<entry>Continue to <seealso idref="id340105003">IRM 3.21.3.86.17.2</seealso>, Line 11 - Itemized Deductions on <citation type="Form">Form 1040-NR-EZ</citation>.</entry>
</row>
<row>
<entry>Line 14: Taxable Income</entry>
<entry>See <seealso idref="id340102523">IRM 3.21.3.84.10.3</seealso>.</entry>
</row>
<row>
<entry>Line 15: Tax</entry>
<entry>If the taxpayer indicates, <emphasis type="q">Exempt</emphasis> or <emphasis type="q">Treaty,</emphasis> see <seealso idref="id340102524">IRM 3.21.3.84.10.4</seealso>.</entry>
</row>
<row>
<entry>Line 16: Unreported Social Security and Medicare Tax</entry>
<entry>If an amount is present, see <seealso idref="id340100501">IRM 3.21.3.84.20.5</seealso>.</entry>
</row>
<row>
<entry>Line 17: Total Tax</entry>
<entry>See <seealso idref="id340104701">IRM 3.21.3.84.12.4</seealso>.</entry>
</row>
<row>
<entry>Line 18a: Withholding from Form 1042-S</entry>
<entry>See <seealso idref="id340101915">IRM 3.21.3.84.13.2</seealso>.</entry>
</row>
<row>
<entry>Line 18b: Withholding from Form 1042-S</entry>
<entry>See <seealso idref="id340102788">IRM 3.21.3.84.13.5</seealso>.</entry>
</row>
<row>
<entry>Line 19: Estimated Tax Payments</entry>
<entry>Correct any misplaced entries if they are determined not to be estimated tax payments.</entry>
</row>
<row>
<entry>Line 21: Total Payments</entry>
<entry>See <seealso idref="id340101927">IRM 3.21.3.84.13.13</seealso>.</entry>
</row>
<row>
<entry>Line 23a: Refund Due</entry>
<entry>See <seealso idref="id340101929">IRM 3.21.3.84.14.1</seealso>.</entry>
</row>
<row>
<entry>Line 23e: Refund Check</entry>
<entry>See <seealso idref="id340102267">IRM 3.21.3.83.6</seealso> for manual refund procedures.</entry>
</row>
<row>
<entry>Line 24: Estimated Tax Credit Elect</entry>
<entry>See <seealso idref="id340101931">IRM 3.21.3.84.14.4</seealso>.</entry>
</row>
<row>
<entry>Line 25: Amount You Owe (Balance Due)</entry>
<entry>See <seealso idref="id340101934">IRM 3.21.3.84.14.5</seealso>.</entry>
</row>
<row>
<entry>Signature</entry>
<entry>See <seealso idref="id340101940">IRM 3.21.3.84.15</seealso>.</entry>
</row>
<row>
<entry>Identify Protection Personal Identification Number (IP PIN)</entry>
<entry>See <seealso idref="id340103332">IRM 3.21.3.84.17</seealso>.</entry>
</row>
<row>
<entry>Preparer Data</entry>
<entry>See <citation type="IRM">IRM 3.11.3.14.8</citation> Paid Preparer Data.<note notetype="exception">Do not edit the E-File Waiver Indicator on <citation type="Form">Form 1040-NR-EZ</citation>.</note></entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">All</emphasis> T-Line information must be transferred when converting.<note notetype="exception">Do not transfer third party information, direct deposit information, or paid preparer information when using <citation type="Form">Form 13899</citation> to convert.</note></para>
</subsection3>
<subsection3 id="id340105003"><date>(01-01-2024)</date>
<title>Line 11 - Itemized Deductions on Form 1040-NR-EZ</title>
<para>If an amount is present on Line 11, total any amounts withheld on Form W-2 or similar statements, or on Form 1042-S, for state and/or local income taxes (including state disability insurance). Take appropriate actions according to the table below, whether or not there are any withholding documents attached:<table frame="all" id="id340104726" summary="Itemized Deductions on Form 1040-NR-EZ" width="4.5in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry valign="top"><emphasis type="b">If the line 11 amount</emphasis></entry>
<entry valign="top"><emphasis type="b">And</emphasis></entry>
<entry valign="top"><emphasis type="b">Then</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Includes only state and local income taxes (including possible state disability insurance)</entry>
<entry/>
<entry>Dummy Schedule A to include the amount for state and local taxes (including possible state disability insurance) on Lines 1a and 8.</entry>
</row>
<row>
<entry>Includes withholding for federal income tax (Form W-2, box 2 or Form 1042-S)</entry>
<entry/>
<entry>Dummy Schedule A to include only the amount for state and local taxes on Line 1a and 8.</entry>
</row>
<row>
<entry>Includes withholding for Social Security Tax (Form W-2, box 4)</entry>
<entry/>
<entry><alphalist>
<li>Dummy Schedule A to include only the amount for state and local taxes on Line 1a and 8.</li>
<li>If the taxpayer is an <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>, <emphasis type="b"><emphasis type="q">J</emphasis></emphasis>, <emphasis type="b"><emphasis type="q">M</emphasis></emphasis>, or <emphasis type="b"><emphasis type="q">Q</emphasis></emphasis> visa holder, correspond with a 513C letter and see <seealso idref="id340100518">IRM 3.21.3.84.21.11</seealso>.</li>
</alphalist></entry>
</row>
<row>
<entry>Taxpayer notation indicates amount includes other than state or local income taxes (job expenses, charitable contributions, etc,) or source of amount cannot be determined</entry>
<entry/>
<entry>If Schedule A, <citation type="Form">Form 1040-NR</citation> cannot be dummied based on the information provided and <seealso idref="id340101941">IRM 3.21.3.84.22</seealso>, <emphasis type="b">correspond</emphasis> for <citation type="Form">Form 1040-NR</citation> and Schedule A with Form 13900, using the fill-in, <emphasis type="q">The only itemized deduction you can claim on <citation type="Form">Form 1040-NR-EZ</citation>, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents, is for state and local income taxes. If you want to claim other itemized deductions, complete and submit <citation type="Form">Form 1040-NR</citation> including page 3, Schedule A, Itemized Deductions.</emphasis></entry>
</row>
<row>
<entry>Can be determined to be a current or prior year standard deduction</entry>
<entry>The taxpayer is NOT a student/business apprentice from India</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> line 11.</entry>
</row>
<row>
<entry>Can be determined to be a current or prior year standard deduction</entry>
<entry>The taxpayer is a student/business apprentice from India</entry>
<entry>Dummy Schedule A by editing the standard deduction on lines 7 and 8.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</subsection3>
</subsection2>
</subsection1>
<exhibit id="id340102660"><exhibitnumber/><date>(10-29-2025)</date>
<title>Attachment Guide</title>
<para>(1) Examine all attachments to the return. Leave attachments with the return unless specifically instructed otherwise. Refer to the table below for specific attachment-by-attachment instructions.<note>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns if not found within this list.</note><note notetype="reminder"><emphasis type="b">Do not</emphasis> detach attachments (except remittance) when sending the return back to the taxpayer.</note><table frame="all" id="id340102670" summary="Routing Guide for Attachments" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="27*"/>
<colspec colname="col2" colwidth="18*"/>
<colspec colname="col3" colwidth="55*"/>
<thead>
<row>
<entry align="center" valign="middle"><emphasis type="b">FORM/DOCUMENTS</emphasis></entry>
<entry align="center" valign="middle"><emphasis type="b">DETACH</emphasis></entry>
<entry align="center" valign="middle"><emphasis type="b">ACTION REQUIRED</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">CP 01A</emphasis> - We Assigned You An Identity Protection Personal Identification Number (IP PIN)</entry>
<entry>No</entry>
<entry>Move CP 01A to the back of the return and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b">CP 01H</emphasis> - ID Theft Lock</entry>
<entry>No</entry>
<entry>Route the entire return to ECU (Entity Control Unit)<note notetype="exception">Do not route CP 01H that is <emphasis type="b"><emphasis type="q">X</emphasis>-ed</emphasis>.</note></entry>
</row>
<row>
<entry><emphasis type="b">LTR 2358C</emphasis><alphalist>
<li><emphasis type="b">Numbered</emphasis></li>
<li><emphasis type="b">Unnumbered</emphasis></li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">331</emphasis></emphasis>.</li>
<li>Route to Exam.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b">LTR 2894C/SP</emphasis>, Individual Return Incomplete for Processing: <citation type="Form">Form 1040-PR</citation> and <citation type="Form">Form 1040-SS</citation></entry>
<entry>No</entry>
<entry>Route to Rejects Stop 6126 AUSC.<note notetype="exception">Do not route to Rejects, and continue processing if:<br/>• <emphasis type="q">Process as Original</emphasis> is present on the return.<br/>• The letter date is <emphasis type="b">more than 60</emphasis> calendar days prior to the current date.</note></entry>
</row>
<row>
<entry><emphasis type="b">LTR 4087C</emphasis>, International Return Incomplete for Processing: <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-NR-EZ</citation>, <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-SR</citation>, <citation type="Form">Form 1040-A</citation> (2017 and prior), <citation type="Form">Form 1040-EZ</citation> (2017 and prior)</entry>
<entry>No</entry>
<entry>Route to Rejects Stop 6126 AUSC.<note notetype="exception">Do not route to Rejects, and continue processing if:<br/>• <emphasis type="b">Process as Original</emphasis> is present on the return.<br/>• The letter date is <emphasis type="b">more than 60</emphasis> calendar days prior to the current date.</note></entry>
</row>
<row>
<entry><emphasis type="b">LTR 4883C</emphasis> - Potential Identity Theft during Original Processing</entry>
<entry>No</entry>
<entry>Route the entire return and all attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039</citation>.</entry>
</row>
<row>
<entry><emphasis type="b">LTR 5071C</emphasis> - Potential Identity Theft during Original Processing with Online Option</entry>
<entry>No</entry>
<entry>Route the entire return and attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039.</citation></entry>
</row>
<row>
<entry><emphasis type="b">LTR 5216</emphasis> - Taxpayer Cannot Authenticate</entry>
<entry>No</entry>
<entry>Route the entire return and attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039.</citation></entry>
</row>
<row>
<entry><emphasis type="b">LTR 5447C</emphasis> - Potential Identity Theft during Original Processing; Foreign Address</entry>
<entry>No</entry>
<entry>Route the entire return and attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039.</citation></entry>
</row>
<row>
<entry><emphasis type="b">LTR 5747C</emphasis> - Potential Identity Theft during Original Processing - TAC AUTH ONLY</entry>
<entry>No</entry>
<entry>Route the entire return and attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039.</citation></entry>
</row>
<row>
<entry><emphasis type="b">LTR 6167C</emphasis> - Identity Authentication Incomplete (IMF)</entry>
<entry>No</entry>
<entry>Route the entire return and attachments to RIVO Stop 6579 AUSC.<br/>The return may be an original or a copy, and the submission may include, but not limited to, photocopies of passports, Social Security cards, and driver licenses, and <citation type="Form">Form 14039.</citation></entry>
</row>
<row>
<entry><emphasis type="b">Form W-2, W-2G,</emphasis> etc. - Wage and Tax Statement<alphalist>
<li>Any related copy</li>
<li>Unrelated or loose copy</li>
<li>Employer’s copy submitted with Schedule H</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>Yes</li>
<li>Yes</li>
</alphalist></entry>
<entry><alphalist>
<li>Take no action.</li>
<li>Route to Accounts Management</li>
<li>Route to Receipt and Control</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form W-7/W-7(SP)</citation></emphasis> - Application for IRS Individual Taxpayer Identification Number (ITIN) <alphalist>
<li>Unnumbered</li>
<li>Numbered</li>
</alphalist></entry>
<entry>No</entry>
<entry><alphalist>
<li>Follow local procedures to route ITIN unit if unnumbered</li>
<li>See <seealso idref="id340101983">IRM 3.21.3.12.2.4</seealso> if numbered</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form W-7A</citation></emphasis> - Application for Taxpayer Identification Number for Pending U.S. Adoptions</entry>
<entry>No</entry>
<entry>Do not detach <citation type="Form">Form W-7A</citation> from the return. Route to Entity. Do NOT send Letter 86C. When the ATIN unit sends the return back through processing after the ATIN has been assigned, they will edit for example, <emphasis type="q">02 RPC MM-DD-YYYY</emphasis> in the left side margin for the date the ATIN was assigned on refund returns only. Edit this date on the Edit Sheet, if current date is after the filing due date.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form W-9</citation></emphasis> - Request for Taxpayer Identification and Certification</entry>
<entry>No</entry>
<entry>If attached with correspondence, route to Accounts Management<br/>If attached with no correspondence, take no action</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 390</citation></emphasis> - A.S. Individual Income Tax Return <alphalist>
<li>Original</li>
<li>Duplicate</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Transship return to American Samoa at:<bulletlist>
<li>American Samoa Tax office</li>
<li>Executive Office Bldg.</li>
<li>First Floor</li>
<li>Pago Pago, AS 96799.</li>
</bulletlist></li>
<li>No action required.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 843</citation></emphasis> - Claim for Refund and Request for Abatement</entry>
<entry>Yes</entry>
<entry>Route to Accounts Management.<note>See <seealso idref="id340100518">IRM 3.21.3.84.21.11</seealso></note> <note>If <citation type="Form">Form 8316</citation> is also attached with <citation type="Form">Form 843</citation>, they must remain together.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 911</citation></emphasis> - Request for Taxpayer Advocate Service Assistance (And Application for a Taxpayer Assistance Order) </entry>
<entry>Yes</entry>
<entry>Route the <citation type="Form">Form 911</citation> to Taxpayer Advocate Service, and continue processing the return. </entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 926</citation></emphasis> - Return by a U.S. Transferor of Property to a Foreign Corporation</entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> and continue processing the return.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 982</citation></emphasis> - Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)</entry>
<entry>No</entry>
<entry>Edit the <citation type="Form">Form 982</citation> Indicator Code <emphasis type="b"><emphasis type="q">1</emphasis></emphasis> on dotted portion of Schedule 1, Line 11. If Schedule 1 is not attached, dummy Schedule 1 by editing the Indicator Code.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1040-C</citation></emphasis> - U.S. Departing Alien Income Tax Return</entry>
<entry>No</entry>
<entry>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis> and an action trail.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1040-ES</citation></emphasis> - Estimated Tax for Individuals</entry>
<entry>No</entry>
<entry>If remittance is attached for 1040-ES, refer to the manager. </entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1040 Guam</citation> Individual Income Tax Return</emphasis></entry>
<entry>No</entry>
<entry>Transship return to Guam at:<bulletlist>
<li>Department of Revenue and Taxation</li>
<li>Taxpayer Services Division</li>
<li>P.O. Box 23607</li>
<li>Barrigada, GU 96921.</li>
</bulletlist></entry>
</row>
<row>
<entry><emphasis type="b">Form 1040-AS</emphasis></entry>
<entry>No</entry>
<entry>Transship return to American Samoa.</entry>
</row>
<row>
<entry><emphasis type="b">Form 1040-NR Schedule P</emphasis> - Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests</entry>
<entry>No</entry>
<entry>For TY24 and subsequent, if there is an entry for “Enter the total proceeds/amount realized from the transfers of partnership interests on all of your Schedules P (Form 1040-NR, Part II, Line 1. See instructions.”, edit RPC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1040-V</citation></emphasis> - Payment Voucher <alphalist>
<li>Without Remittance</li>
<li>With remittance and unnumbered</li>
<li>With remittance and numbered</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Take no action if it does not obstruct T-lines. If it does obstruct T-lines, move voucher to the back of return and continue processing.</li>
<li>Route the entire return to Receipt and Control via your manager.</li>
<li>Consult your Work leader.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1042</citation></emphasis> - Annual Withholding Tax Return for U.S. Source Income of Foreign Persons</entry>
<entry>Yes</entry>
<entry>Transship to Ogden Service Center (OSC.)</entry>
</row>
<row>
<entry><emphasis type="b">Form 1042-S</emphasis> - Foreign Persons U.S. Source Income Subject to Withholding</entry>
<entry>No</entry>
<entry>See <seealso idref="id340102788">IRM 3.21.3.84.13.5</seealso></entry>
</row>
<row>
<entry><emphasis type="b">Form SSA-1042S</emphasis> - Social Security Benefit Statement or <br/><emphasis type="b">Form RRB-1042S</emphasis> - Statement for Nonresident Aliens Recipients of Payments by the Railroad Retirement Board</entry>
<entry>No</entry>
<entry>See <seealso idref="id340102286">IRM 3.21.3.83.12</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1045</citation></emphasis> - Application for Tentative Refund<alphalist>
<li>Original <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation><steplist>
<li>Return posted (TC 150 present)</li>
<li>Return not posted (no TC 150)</li>
</steplist></li>
<li>Photocopied <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation> which is unnumbered.</li>
<li>Photocopied <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation> which is numbered.</li>
<li>Photocopied <citation type="Form">Form 1045</citation> without page 1</li>
</alphalist></entry>
<entry><steplist>
<li>No</li>
<li>Yes</li>
</steplist><br/><br/><br/><bulletlist>
<li>No</li>
<li>No</li>
<li>No</li>
</bulletlist></entry>
<entry><alphalist>
<li>Research for a TC 150<steplist>
<li>Move the <citation type="Form">Form 1045</citation> to the front of the return and route the entire package to Accounts Management</li>
<li>Take the following actions:<bulletlist>
<li>Edit the received date to the front of <citation type="Form">Form 1045</citation>.</li>
<li>Photocopy Page 1 and 2 of <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation> and appropriate forms/schedules.</li>
<li>Forward <citation type="Form">Form 1045</citation> and copies to Accounts Management.</li>
<li>Process original <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>.<note> Correspond for any missing information.</note></li>
</bulletlist></li>
</steplist></li>
<li>Edit the received date to the front of <citation type="Form">Form 1045</citation>. Route to entire package to Accounts Management.</li>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">640</emphasis></emphasis> on <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation> and route <citation type="Form">Form 1045</citation> to Accounts Management.</li>
<li>Take no action.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b">Form 1062</emphasis> - Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis> (TY 202607 and later, fiscal filer only).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1065</citation></emphasis> - U.S. Return of Partnership Income <alphalist>
<li>Signed original 1065 or signed photocopy of 1065</li>
<li>Unsigned photocopy of 1065</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route to Receipt and Control. <note>Include any related Schedules K-1.</note></li>
<li>Take no action.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1096</citation></emphasis> - Annual Summary and Transmittal of U.S. Information Returns</entry>
<entry>Yes</entry>
<entry>Route <citation type="Form">Form 1096</citation> and copies <emphasis type="q">A</emphasis> of <citation type="Form">Form 1099</citation> to Receipt and Control.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1120</citation></emphasis> (series) - U.S. Corporation Income Tax Return</entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control. <note>Include any related Schedules K-1.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1127</citation></emphasis> - Application for Extension of Time for Payment of Tax Due to Undue Hardship</entry>
<entry>Yes</entry>
<entry align="left"><alphalist>
<li>Edit the return received date in the upper-right corner of <citation type="Form">Form 1127</citation>. Attach a photocopy of the taxpayer's envelope, if present.</li>
<li>Route to Receipt and Control</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1128</citation></emphasis> - Application to Adopt, Change or Retain Tax Year</entry>
<entry>No</entry>
<entry>Documentation for a Short Period Return. See <citation type="IRM">IRM 3.11.3, Individual Income Tax Returns.</citation></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 1310</citation></emphasis> - Statement of Person Claiming Refund Due a Deceased Taxpayer</entry>
<entry>No</entry>
<entry>See <citation type="IRM">IRM 3.11.3, Individual Income Tax Returns.</citation></entry>
</row>
<row>
<entry/>
<entry/>
<entry/>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2159</citation></emphasis> - Payroll Deduction Agreement</entry>
<entry>Yes</entry>
<entry>Route to Compliance Services Collections Operation (CSCO)</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2210</citation> or <citation type="Form">Form 2210-F</citation></emphasis> - Underpayment of Estimated Tax by Individuals, Estates and Trusts </entry>
<entry>No</entry>
<entry><bulletlist>
<li>For <citation type="Form">Form 1040</citation>, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</li>
<li>For <citation type="Form">Form 1040-NR</citation> and <citation type="Form">Form 1040-NR-EZ</citation>, see <seealso idref="id340101935">IRM 3.21.3.84.14.6</seealso>.</li>
</bulletlist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2275</citation></emphasis> - Records Request, Charge and Recharge</entry>
<entry>No</entry>
<entry>Edit DLN, if present and received date on <citation type="Form">Form 2275</citation>. Staple to the back of the return so that form shows at least one inch above top. </entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2350</citation></emphasis> - Application for Extension of Time to File U.S. Income Tax Return</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 10. </entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2439</citation></emphasis> - Notice to Shareholders of Undistributed Long-Term Capital Gains</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 13a of <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>. See <citation type="IRM">IRM 3.11.3, Individual Income Tax Returns.</citation></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 2848</citation></emphasis> - Power of Attorney (POA) and Declaration of Representative </entry>
<entry>Yes</entry>
<entry>Detach all originals and copies of <citation type="Form">Form 2848</citation>, including the white paper. The white paper is also considered to be a 3rd page of the POA and <emphasis type="b">must</emphasis> remain with the POA. This includes <citation type="Form">Form 2848</citation> which cite Treasury Regulation 1.6012(a)(5) or 1.6012-1(b)(3)USAID/G/HCD/POSS/TAX.<br/><emphasis type="b">Send to the following address following local procedures:</emphasis><bulletlist>
<li>PAMC International CAF</li>
<li>STOP 4-H14.123</li>
<li>2970 Market Street</li>
<li>Philadelphia, PA 19104 - 5016</li>
</bulletlist><note notetype="caution" restrict="norestrict">The white page must remain with the <citation type="Form">Form 2848</citation>, including <citation type="Form">Form 8821</citation> in order for the POA to be processed. <br/>Look for any additional pages related to the Power of Attorney, and keep <emphasis type="b">all</emphasis> of them attached to the POA.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3439</citation></emphasis> - Statement of Annual Income (Individual)</entry>
<entry>No</entry>
<entry>Route the entire return to Collections.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3449</citation></emphasis> - Referral Report </entry>
<entry>No</entry>
<entry>Edit DLN, if present and received date on <citation type="Form">Form 3449</citation>. Staple to the back of the return so that the form shows at least one inch above the top.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3465</citation></emphasis> - Adjustment Request </entry>
<entry>No</entry>
<entry>Edit DLN, if present and received date on <citation type="Form">Form 3465</citation>. Staple to the back of the return so that the form shows at least one inch above the top.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3468</citation></emphasis> - Investment Credit </entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3520</citation></emphasis> - Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts </entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3520-A</citation></emphasis> - Annual Information Return of Foreign Trusts With a U.S. Owner (Under section 6048(b))</entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3903</citation></emphasis> - Moving Expenses </entry>
<entry>No</entry>
<entry>Support for Schedule 1, line 14 of <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 3911</citation></emphasis> - Taxpayer Statement Regarding Refund</entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>If <citation type="Form">Form 3911</citation> is for a different tax period from the return, detach and route to ICT.</li>
<li>If the <citation type="Form">Form 3911</citation> is for the same tax period as the return or no tax period indicated, research for TC 150. If posted, route entire return to ICT. If no TC 150 has posted, continue processing the return.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4029</citation></emphasis> - Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits<alphalist>
<li>Original</li>
<li>Photocopy of approved application, <citation type="Form">Form 4029</citation></li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route immediately to the Compliance function at:<bulletlist>
<li>Philadelphia Campus</li>
<li>4-G08-151</li>
<li>2970 Market Street</li>
<li>Philadelphia, PA 19104</li>
</bulletlist></li>
<li>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4361</citation></emphasis> - Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners <alphalist>
<li>Original</li>
<li>Photocopy or approved application of <citation type="Form">Form 4361</citation></li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Edit envelope Postmark Date (or received date if an envelope is not attached) on <citation type="Form">Form 4361</citation> and route it, along with any additional copies of <citation type="Form">Form 4361</citation> to the Compliance Function at: <bulletlist>
<li>Internal Revenue Service</li>
<li>Philadelphia, PA 19255-0733</li>
</bulletlist></li>
<li>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4506</citation> and <citation type="Form">Form 4506-T</citation></emphasis> - Request for Copy of Tax Return</entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4506-F</citation></emphasis> - Identity Theft Victim’s Request for a Copy of Fraudulent Return</entry>
<entry>No</entry>
<entry>Route to Accounts Management</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4549</citation></emphasis> - Report of Income Tax Examination Changes</entry>
<entry>Yes</entry>
<entry>Route to Examination or to Exam Field Support (EFS) at Mail stop 632-2 if shown on return envelope.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4563</citation></emphasis> - Exclusion of Income for Bona Fide Residents of American Samoa</entry>
<entry>No</entry>
<entry>See <seealso idref="id340103285">IRM 3.21.3.76.1</seealso> and <seealso idref="id340103289">IRM 3.21.3.76.1.3</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4810</citation></emphasis> - Request for Prompt Assessment Under Internal Revenue Code 6501(d)</entry>
<entry>Yes</entry>
<entry>Route <citation type="Form">Form 4810</citation> and a copy of the Letters of Testamentary, if present, to Examination.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4868</citation></emphasis> - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return</entry>
<entry>No</entry>
<entry>See <seealso idref="id340101975">IRM 3.21.3.8.4</seealso> and <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 4970</citation></emphasis> - Tax on Accumulation Distribution of Trusts</entry>
<entry>No</entry>
<entry>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5074</citation></emphasis> - Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Island (CNMI) </entry>
<entry>No</entry>
<entry>See <seealso idref="id340103296">IRM 3.21.3.77.1.2</seealso> and <seealso idref="id340103298">IRM 3.21.3.78.1.2</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5471</citation></emphasis> - Information Return of U.S. Persons with Respect to Certain Foreign Corporations, <emphasis type="b"><citation type="Form">Form 5471</citation> Schedule G-1</emphasis>, or another schedule supporting <emphasis type="b"><citation type="Form">Form 5471</citation></emphasis></entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> and FPC <emphasis type="b"><emphasis type="q">W</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5472</citation></emphasis> - Information Return of Foreign Owned Corporation</entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5495</citation></emphasis> - Request for Discharge from Personal Liability under Internal Revenue Code Section 2204 or 6905</entry>
<entry>No</entry>
<entry>Route to Examination.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5500-EZ</citation></emphasis> - Annual Return of A One-Participant (Owners and Their Spouses) Retirement Plan and Foreign Plan</entry>
<entry>Yes</entry>
<entry>Route to OSC.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5564</citation></emphasis> - Notice of Deficiency - Waiver <alphalist>
<li>From Examination</li>
<li>From Collection</li>
<li>From Underreporter (URP)</li>
</alphalist></entry>
<entry>No</entry>
<entry>Route to Underreporter.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5564-A</citation></emphasis><alphalist>
<li>From Examination</li>
<li>From Collection</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route entire return to Examination.</li>
<li>Route entire return to Collection.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 5884</citation></emphasis> - Work Opportunity Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b">Letter 5935</emphasis> - (<citation type="Form">Form 15023</citation>)</entry>
<entry>Yes</entry>
<entry>Misrouted or Loose, route to LB&amp;I, Stop 4301 AUSC</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 6478</citation></emphasis> - Biofuel Producer Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 6497</citation></emphasis> - Information Return of Nontaxable Energy Grants or Subsidized Energy Financing</entry>
<entry>Yes</entry>
<entry>Route form to:<bulletlist>
<li>LB&amp;I Central Compliance Practice Area</li>
<li>1919 Smith Street M/S 1000-HOU</li>
<li>Houston, TX 77002</li>
</bulletlist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 6513</citation></emphasis> - Extension of Time to File Not Allowed <alphalist>
<li>With a letter of disagreement or cancelled check</li>
<li>By itself</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route the form and letter (or cancelled check) to Accounts Management.</li>
<li>Take no action.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 6765</citation></emphasis> - Credit for Increasing Research Activities</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 6781</citation></emphasis> - Gains and Losses From Section 1256 Contracts and Straddles</entry>
<entry>No</entry>
<entry>If the taxpayer notes Deferred tax from <citation type="Form">Form 6781</citation> on or near line 38 <citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>:<steplist>
<li>Edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis>.</li>
<li>Edit Action Code <emphasis type="b"><emphasis type="q">620</emphasis></emphasis>.</li>
<li>Attach <citation type="Form">Form 4227</citation> and notate Tax Straddle Investment.</li>
</steplist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 7004</citation></emphasis> - Application for Automatic 6 - Month Extension of Time to File Certain Business Income Tax, Information and Other Returns</entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 7202</citation></emphasis> - Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals (TY20 and TY21 only)</entry>
<entry>No</entry>
<entry>Support for Schedule 3, lines 13b and 13h.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8082</citation></emphasis> - Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)</entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="b"><emphasis type="q">Q</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8275</citation> and <citation type="Form">Form 8275-R</citation></emphasis> - Disclosure Statement/Regulation Disclosure Statement</entry>
<entry>No</entry>
<entry>Edit Audit Code <emphasis type="q"><emphasis type="b">K</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8283</citation></emphasis> - Noncash Charitable Contributions</entry>
<entry>No</entry>
<entry>Support for Schedule A. See <seealso idref="id340101943">IRM 3.21.3.84.22.3</seealso> and <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8288</citation></emphasis> - U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons<alphalist>
<li>Original</li>
<li>Copy</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route to OSC</li>
<li>Take no action.<note>Cannot be used as FIRPTA verification of withholding.</note></li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8288-A</citation></emphasis> - Statement of Withholding on Certain Dispositions by Foreign Persons</entry>
<entry>No</entry>
<entry>See <seealso idref="id340102656">IRM 3.21.3.84.13.4</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8288-B</citation></emphasis> - Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests</entry>
<entry>Yes<note>Be sure to edit ITIN number before detaching. </note></entry>
<entry>Route to OSC:<bulletlist>
<li>Director, OSC Accounts Management Operation</li>
<li>1973 N. Rulon White Boulevard</li>
<li>Ogden, UT 84404</li>
</bulletlist><note>Send only originals and not copies to OSC.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8302</citation></emphasis> - Electronic Deposit of Tax Refund of $1 Million or More</entry>
<entry>No</entry>
<entry>Take no action in regards to <citation type="Form">Form 8302</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8316</citation></emphasis> - Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa</entry>
<entry>Yes</entry>
<entry>Route to Accounts Management.<note>If <citation type="Form">Form 843</citation> is also attached with <citation type="Form">Form 8316</citation>, they must remain together.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8379</citation></emphasis> - Injured Spouse Claim and Allocation</entry>
<entry>No</entry>
<entry>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8396</citation></emphasis> - Mortgage Interest Credit</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 6g. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8404</citation></emphasis> - Interest Charge on DISC-Related Deferred Tax Liability</entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8453</citation></emphasis> - U.S. Individual Income Tax Transmittal for an IRS e-file Return</entry>
<entry>No</entry>
<entry>When <citation type="Form">Form 8453</citation> is on top of the return, route the entire return to Receipt and Control. Otherwise, take no action.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8586</citation></emphasis> - Low-Income Housing Credit</entry>
<entry>No</entry>
<entry>See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8609</citation></emphasis> - Low-Income Housing Credit Allocation and Certification</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 8586</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8611</citation></emphasis> - Recapture of Low-Income Housing Credit</entry>
<entry>No</entry>
<entry>Support for Schedule 2, Line 16. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8621</citation></emphasis> - Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund</entry>
<entry>No</entry>
<entry><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 8621</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8689</citation></emphasis> - Allocation of Individual Income Tax to the U.S. Virgin Islands</entry>
<entry>No</entry>
<entry>See <seealso idref="id340103304">IRM 3.21.3.79.1.2</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8697</citation></emphasis> - Interest Computation Under the Look-Back Method for Completed Long-Term Contracts <alphalist>
<li>Refund or Amended Return (line 9, <citation type="Form">Form 8697</citation>)</li>
<li>Zero or Balance Due (line 10, <citation type="Form">Form 8697</citation>)</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route <citation type="Form">Form 8697</citation> to Accounts Management.</li>
<li>Take no action.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8801</citation></emphasis> - Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 6b (<citation type="Form">Form 1040</citation> and <citation type="Form">Form 1040-NR</citation>). See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8804</citation> Series (including <citation type="Form">Form 8804-C</citation>)</emphasis> - Annual Return for Partnership Withholding Tax (Section 1446) <alphalist>
<li>Original</li>
<li>Duplicate</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route to OSC.</li>
<li>Take no action.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8805</citation></emphasis> - Foreign Partner’s Information Statement of Section 1446 Withholding Tax</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 1040-NR</citation>, line 25e. See <seealso idref="id340102655">IRM 3.21.3.84.13.3</seealso></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8813</citation></emphasis> - Partnership Withholding Tax Payment Voucher (Section 1446) <alphalist>
<li>Original</li>
<li>Duplicate</li>
</alphalist></entry>
<entry><alphalist>
<li>Yes</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Route OSC.</li>
<li>Take no action.</li>
</alphalist><note notetype="caution">If remittance is attached refer to Manager or Work Leader.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8815</citation></emphasis> - Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued after 1989</entry>
<entry>No</entry>
<entry>Support for Schedule B, line 3 - See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8820</citation></emphasis> - Orphan Drug Credit </entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8821</citation></emphasis> - Tax Information Authorization</entry>
<entry>Yes</entry>
<entry>Detach all originals and copies of <citation type="Form">Form 8821</citation>, including 3rd page (white paper). <br/><emphasis type="b">Send to the following address following local procedures:</emphasis><br/> PAMC International CAF<br/> STOP 4-H14.123<br/> 2970 Market Street<br/> Philadelphia, PA 19104-5016. <note>Look for any additional pages related to the authorization, including <citation type="Form">Form 2848</citation> and/or General Power of Attorney, and keep <emphasis type="b">all</emphasis> documents attached.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8822</citation></emphasis> - Change of Address <alphalist>
<li>Change of Address</li>
<li>Box 1 or no box is checked</li>
<li>Box 2 is checked</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
<li>Yes</li>
</alphalist></entry>
<entry><alphalist>
<li>Edit the new address from <citation type="Form">Form 8822</citation> to the caption area unless there is an indication that the address is not permanent.</li>
<li>Take no action</li>
<li>Route <citation type="Form">Form 8822</citation> to Entity Control.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8826</citation></emphasis> - Disabled Access Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8828</citation></emphasis> - Recapture of Federal Mortgage Subsidy</entry>
<entry>No</entry>
<entry>Support for total tax on <citation type="Form">Form 1040</citation>, line 24.<note><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> <citation type="Form">Form 8828</citation>.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8829</citation></emphasis> - Expenses for Business Use of Your Home</entry>
<entry>No</entry>
<entry>Support for Schedule C, line 30. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8830</citation></emphasis> - Enhanced Oil Recovery Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8833</citation></emphasis> - Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) <note>The headings of the statement must read Treaty-Based Return Position Disclosure Under or Section 6114 or 7701(b).</note></entry>
<entry>No</entry>
<entry>Edit CCC <emphasis type="b"><emphasis type="q">C</emphasis></emphasis> on <citation type="Form">Form 1040-NR</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8835</citation></emphasis> - Renewable Electricity Production Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8840</citation></emphasis> - Closer Connection Exception Statement for Aliens</entry>
<entry>No</entry>
<entry>Take no action.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8843</citation></emphasis> - Statement for Exempt Individuals and Individuals with a Medical Condition</entry>
<entry>No</entry>
<entry>Take no action</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8845</citation></emphasis> - Indian Employment Credit</entry>
<entry>No</entry>
<entry>Support for <citation type="Form">Form 3800</citation>. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8846</citation></emphasis> - Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips</entry>
<entry>No</entry>
<entry>Take no action.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8849</citation></emphasis> - Claim for Refund of Excise Taxes</entry>
<entry>No</entry>
<entry>Edit CCC <emphasis type="b"><emphasis type="q">Y</emphasis></emphasis>, and leave an action trail.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8854</citation></emphasis> - Initial and Annual Expatriation Information Statement<alphalist>
<li>Unnumbered return:<steplist>
<li>No stamp indicating LB&amp;I received return</li>
<li>Stamp indicating LB&amp;I received return</li>
</steplist></li>
<li>Numbered return</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li><steplist>
<li>Stop coding. Route entire return containing <citation type="Form">Form 8854</citation> to Stop 4301 AUSC.</li>
<li>Edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis>, and continue processing as normal.</li>
</steplist></li>
<li>Edit Audit Code <emphasis type="b"><emphasis type="q">K</emphasis></emphasis>, and continue processing as normal.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8857</citation></emphasis> - Request for Innocent Spouse Relief</entry>
<entry>Yes</entry>
<entry>Expedite on a daily basis <citation type="Form">Form 8857</citation> and any supporting documentation to CSPC at the following address:<bulletlist>
<li>Internal Revenue Service</li>
<li>CSO (Campus Support Operation)</li>
<li>Stop #840F</li>
<li>7940 Kentucky Drive</li>
<li>Florence, KY 41042</li>
</bulletlist><note notetype="caution"><emphasis type="b"><citation type="Form">Form 8857</citation> must be received by CSPC within 10 days of receipt by the IRS</emphasis>.</note><note>Edit CCC <emphasis type="b"><emphasis type="q">3</emphasis></emphasis> and leave an action trail on both Forms.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8859</citation></emphasis> - District of Columbia First-Time Homebuyer Credit</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 6h. See <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8862/8862(SP)</citation></emphasis> - Information to Claim Certain Refundable Credits After Disallowance</entry>
<entry>No</entry>
<entry>Edit Audit Codes as listed below and continue processing:<bulletlist>
<li><emphasis type="b"><emphasis type="q">U</emphasis></emphasis> when Part II EIC portion of the form is completed.</li>
<li><emphasis type="b"><emphasis type="q">2</emphasis></emphasis> when Part III CTC/RCTC/ACTC/ODC portion of the form is completed.(TY17 and later)</li>
<li><emphasis type="b"><emphasis type="q">3</emphasis></emphasis> when Part IV AOTC portion of the form is completed. (TY17 and later)</li>
</bulletlist><note><emphasis type="b"><emphasis type="q">X</emphasis></emphasis> this form.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8865</citation></emphasis> - Return of U.S. Persons With Respect to Certain Foreign Partnerships</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">X</emphasis></emphasis> when <citation type="Form">Form 8865</citation> is attached to the return (<citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8885</citation></emphasis> - Health Coverage Tax Credit (TY21 and prior)</entry>
<entry>No</entry>
<entry>Support for Schedule 3, line 13c (<citation type="Form">Form 1040/1040-NR</citation>) or support for <citation type="Form">Form 1040-SS/PR</citation>, Part I, line 10.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8886</citation></emphasis> - Reportable Transaction Disclosure Statement</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">J</emphasis></emphasis> and continue processing.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8898</citation></emphasis> - Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory<alphalist>
<li>No stamp indicating LB&amp;I received return</li>
<li>Stamp indicating LB&amp;I received return</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>No</li>
</alphalist></entry>
<entry><alphalist>
<li>Stop coding. Route entire return to Stop 4301 AUSC.</li>
<li>Continue processing as normal.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8938</citation></emphasis> - Statement of Foreign Specified Foreign Financial Assets</entry>
<entry>No</entry>
<entry>See processing instructions in <citation type="IRM">IRM 3.11.3.6.2.10</citation>, <citation type="Form">Form 8938</citation>, Statement of Foreign Financial Assets. These instructions also apply to <citation type="Form">Form 1040-NR</citation>.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8948</citation></emphasis> - Preparer Explanation for NOT Filing Electronically </entry>
<entry>No</entry>
<entry>Edit E-File Waiver indicator, see <citation type="IRM">IRM 3.11.3</citation>, Individual Income Tax Returns.<note notetype="exception"> Do not edit indicator on <citation type="Form">Form 1040-NR</citation>.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8957</citation></emphasis> - Foreign Account Tax Compliance Act (FATCA) Registration</entry>
<entry>Yes</entry>
<entry>Route to Entity Stop 6182 AUSC</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8990</citation></emphasis> - Limitation on Business Interest Expense for Section 163(J)</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis> when <citation type="Form">Form 8990</citation> is attached to the return (<citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-SS</citation>, or <citation type="Form">Form 1040-PR</citation>).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8992</citation></emphasis> - U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) </entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis> when <citation type="Form">Form 8992</citation> is attached to the return (<citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-SS</citation>, or <citation type="Form">Form 1040-PR</citation>).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8893</citation></emphasis> - Deduction for Foreign-Derived Intangible income and Global Intangible Low-Taxed Income</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis> when <citation type="Form">Form 8993</citation> is attached to the return (<citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-SS</citation>, or <citation type="Form">Form 1040-PR</citation>).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8994</citation></emphasis> - Employer Credit for Paid Family and Medical Leave</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">R</emphasis></emphasis> when <citation type="Form">Form 8994</citation> is attached to the return (<citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-NR</citation>, <citation type="Form">Form 1040-SS</citation>, or <citation type="Form">Form 1040-PR</citation>).</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8995-A</citation> Schedule A</emphasis> - Specified Service Trades or Businesses</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> when <citation type="Form">Form 8995-A</citation> Schedule A is attached to the return (<citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>) and delete the Schedule.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8995-A</citation> Schedule B</emphasis> - Aggregation of Business Operations</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> when <citation type="Form">Form 8995-A</citation> Schedule B is attached to the return (<citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>) and delete the Schedule.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 8995-A</citation> Schedule D</emphasis>- Special Rules for Patrons of Agricultural or Horticultural Cooperatives</entry>
<entry>No</entry>
<entry>Edit FPC <emphasis type="b"><emphasis type="q">H</emphasis></emphasis> when <citation type="Form">Form 8995-A</citation> Schedule D is attached to the return (<citation type="Form">Form 1040</citation> or <citation type="Form">Form 1040-NR</citation>) and delete the Schedule.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 9465/9465 (SP)</citation></emphasis> - Installment Agreement Request</entry>
<entry>Yes</entry>
<entry>Perfect the Amount Paid and Total Tax Due entries on <citation type="Form">Form 9465</citation> before routing to Collections at Stop 5501.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 13441-A</citation></emphasis> - Health Coverage Tax Credit (HCTC) Monthly Registration and Update </entry>
<entry>Yes</entry>
<entry>Route to AUSC Stop: 6098 – Entity<note notetype="exception">Do not detach if <citation type="Form">Form 8885</citation> is present.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 13844</citation></emphasis> - Application for Reduced User Fee for Installment Agreements</entry>
<entry>Yes</entry>
<entry>Route to FSC (Fresno Submission Campus) ACSS Stop 76101.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 14039</citation> /<citation type="Form">Form 14039 (sp)</citation></emphasis> - Identity Theft Affidavit<alphalist>
<li>For primary or secondary taxpayer</li>
<li>For child or dependent of the taxpayer</li>
</alphalist></entry>
<entry><alphalist>
<li>No</li>
<li>Yes</li>
</alphalist></entry>
<entry><alphalist>
<li>Edit FPC <emphasis type="b"><emphasis type="q">8</emphasis></emphasis> when <citation type="Form">Form 14039</citation> is attached, or edit FPC <emphasis type="b"><emphasis type="q">9</emphasis></emphasis> when <citation type="Form">Form 14039 (SP)</citation> is attached.<note>This instruction also applies to the presence of police reports or other documentation that appears to notify the Service of Identity Theft.</note></li>
<li>Refer entire return to the workleader.<br/>If a taxpayer cites IDT and/or attaches <citation type="Form">Form 14039</citation>, and/or police reports or other supporting documentation and claims that someone has claimed their child/dependent on another tax return, photocopy <citation type="Form">Form 14039</citation>, letter or statement. Attach all photocopied items (<citation type="Form">Form 14039</citation> and documentation) to the return. Send the <emphasis type="b">original</emphasis> <citation type="Form">Form 14039</citation> with the documentation to CII/ICT.<note notetype="caution">Do not edit FPC <emphasis type="q">8</emphasis> or FPC <emphasis type="q">9</emphasis> for a dependent filing <citation type="Form">Form 14039</citation> or <citation type="Form">Form 14039 (SP)</citation>.</note><note>Route loose <citation type="Form">Form 14039</citation> or <citation type="Form">Form 14039 (SP)</citation> to CII/ICT.</note></li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 14095</citation></emphasis> - The Health Coverage Tax Credit (HCTC) Reimbursement Request</entry>
<entry>Yes</entry>
<entry>Route to AUSC Stop: 6098 – Entity<note notetype="exception">Do not detach if <citation type="Form">Form 8885</citation> is present.</note></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 14653</citation></emphasis> - Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures </entry>
<entry>No</entry>
<entry>Rebatch the entire package as Streamlined, if not in a Streamlined batch.</entry>
</row>
<row>
<entry><emphasis type="b">Amended <citation type="Form">Form 14653</citation></emphasis> - Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures </entry>
<entry>No</entry>
<entry>Route the entire package to LB&amp;I at MS AUSC - 4305.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 14654</citation></emphasis> - Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures</entry>
<entry>No</entry>
<entry>Rebatch the entire package as Streamlined, if not in a Streamlined batch.</entry>
</row>
<row>
<entry><emphasis type="b">Amended <citation type="Form">Form 14654</citation></emphasis> - Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures</entry>
<entry>No</entry>
<entry>Route the entire package to LB&amp;I at MS AUSC - 4305.</entry>
</row>
<row>
<entry><emphasis type="b"><citation type="Form">Form 15023</citation></emphasis> - Offshore Compliance Status Report (Letter 5935)</entry>
<entry>Yes</entry>
<entry>Route to LB&amp;I if mis routed or detached, Stop 4301 AUSC.</entry>
</row>
<row>
<entry><emphasis type="b">Another Return</emphasis> not listed in this guide (e.g., <citation type="Form">Form 1120-F</citation>) original or signed copy<note notetype="exception"><citation type="Form">Form 1040-X</citation> or <citation type="Form">Form 1040</citation> with <citation type="Form">Form 1040-NR</citation> or <citation type="Form">Form 1040-NR-EZ</citation>, Dual-Status or Article XXV.</note></entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control.</entry>
</row>
<row>
<entry><emphasis type="b">Identity Theft Documentation</emphasis> - This includes the following:<bulletlist>
<li>Copies of police reports indicating identity theft</li>
<li><citation type="Form">Form 14039</citation> or <citation type="Form">Form 14039 (SP)</citation>, Identity Theft Affidavit</li>
<li>Copies of Social Security cards, passports, driver’s licenses, etc.</li>
<li>Notation of <emphasis type="q">IDT</emphasis></li>
<li>Notation of identity theft on <citation type="Form">Form 8948</citation> or other attachment.</li>
</bulletlist></entry>
<entry>No</entry>
<entry>See <seealso idref="id340102660">Exhibit 3.21.3-1</seealso>, <citation type="Form">Form 14039</citation>, or <citation type="Form">Form 14039 (SP)</citation></entry>
</row>
<row>
<entry><emphasis type="b"><citation type="IRC">IRC 965</citation></emphasis> - Transition Tax Statement or similar statement/worksheet</entry>
<entry>No</entry>
<entry>Edit RPC <emphasis type="b"><emphasis type="q">F</emphasis></emphasis>. For TY17, also edit CCC <emphasis type="b"><emphasis type="q">P</emphasis></emphasis> and Action Code <emphasis type="b"><emphasis type="q">300</emphasis></emphasis>. <note>For TY18 and later, do not edit RPC <emphasis type="q">F</emphasis> when <citation type="Form">Form 965-A</citation> is attached without an entry on Schedule 2, line 20 unless an amount is present elsewhere (e.g., Schedule 1, line 8z or Schedule 3, line 13z).</note></entry>
</row>
<row>
<entry><emphasis type="b">State/U.S. Territory/Country Returns</emphasis> (original or copy with taxpayer’s original signature)</entry>
<entry>Yes</entry>
<entry>Route to Receipt and Control for transshipment to taxpayer’s state, U.S. territory, or country.</entry>
</row>
</tbody>
</tgroup>
</table></para>
</exhibit>
<exhibit id="id340103073"><exhibitnumber/><date>(10-29-2025)</date>
<title>Form 1042-S Income Codes</title>
<table frame="all" id="id340101150" orient="port" pgbrk="nobreak" summary="1042-S income Codes" width="6.625in">
<tgroup align="left" cols="4" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="25*"/>
<colspec colname="COLSPEC0" colwidth="25*"/>
<colspec colname="col2" colwidth="25*"/>
<colspec colname="col3" colwidth="25*"/>
<thead valign="bottom">
<row>
<entry align="center" colname="col1" colsep="1" rowsep="3" valign="top"><emphasis type="b"><citation type="Form">Form 1042-S</citation><br/>Box 1 Income Code<br/><emphasis type="b">Current Year</emphasis></emphasis></entry>
<entry align="center" valign="top"><emphasis type="b"><citation type="Form">Form 1042-S</citation><br/>Box 1 Income Code<br/><emphasis type="b">Prior Year</emphasis> (If Different from Current Year)</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Description (Type) of Income</emphasis></entry>
<entry align="center" colname="col3" valign="top"><emphasis type="b">Where Income is Reported</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1">01</entry>
<entry/>
<entry colname="col2">Interest Paid by U.S. Obligors - General</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2c</entry>
</row>
<row>
<entry colname="col1">02</entry>
<entry/>
<entry colname="col2">Interest Paid on Real Property Mortgages</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2a</entry>
</row>
<row>
<entry colname="col1">03</entry>
<entry/>
<entry colname="col2">Interest Paid to Controlling Foreign Corporations </entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2c</entry>
</row>
<row>
<entry colname="col1">04</entry>
<entry/>
<entry colname="col2">Interest Paid by Foreign Corporations</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2b</entry>
</row>
<row>
<entry colname="col1">05</entry>
<entry/>
<entry colname="col2">Interest on Tax Free-Covenant Bonds</entry>
<entry colname="col3">No reporting required</entry>
</row>
<row>
<entry colname="col1">06</entry>
<entry/>
<entry colname="col2">Dividends Paid by United States Corporations - General</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1a</entry>
</row>
<row>
<entry colname="col1">07</entry>
<entry/>
<entry colname="col2">Dividends Qualifying for Direct Dividend Rate</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1b</entry>
</row>
<row>
<entry colname="col1">08</entry>
<entry/>
<entry colname="col2">Dividends Paid by Foreign Corporations</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1b</entry>
</row>
<row>
<entry colname="col1">09</entry>
<entry/>
<entry colname="col2">Capital Gains</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 7 or Schedule NEC, lines 9 and 18</entry>
</row>
<row>
<entry colname="col1">10</entry>
<entry/>
<entry colname="col2">Industrial Royalties</entry>
<entry colname="col3">Schedule 1, line 5 or Schedule NEC, line 3</entry>
</row>
<row>
<entry colname="col1">11</entry>
<entry/>
<entry colname="col2">Motion Picture or Television Copyright Royalties </entry>
<entry colname="col3">Schedule 1, line 5 or Schedule NEC, line 4</entry>
</row>
<row>
<entry colname="col1">12</entry>
<entry/>
<entry colname="col2">Other Royalties (e.g., Copyright, Software, Recording, Broadcasting, Endorsement Payments)</entry>
<entry colname="col3">Schedule 1, line 5 or Schedule NEC, line 5</entry>
</row>
<row>
<entry>13</entry>
<entry>TY15 and later</entry>
<entry>Royalties paid on certain publicly offered securities</entry>
<entry>Schedule 1, line 5 or Schedule NEC, line 5</entry>
</row>
<row>
<entry colname="col1">14</entry>
<entry>13 (TY14 and prior)</entry>
<entry colname="col2">Real Property Income and Natural Resources Royalties</entry>
<entry colname="col3">Schedule 1, line 5 or Schedule NEC, line 6</entry>
</row>
<row>
<entry colname="col1">15</entry>
<entry>14 (TY14 and prior)</entry>
<entry colname="col2">Pensions, Annuities, Alimony, and/or Insurance Premiums</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 5b or Schedule NEC, line 7</entry>
</row>
<row>
<entry colname="col1">16</entry>
<entry>15 (TY14 and prior)</entry>
<entry colname="col2">Scholarships/Fellowship Grants</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 1k or Schedule 1, line 8r</entry>
</row>
<row>
<entry colname="col1">17</entry>
<entry>16 (TY14 and prior)</entry>
<entry colname="col2">Compensation for Independent Personal Services </entry>
<entry colname="col3">Schedule 1, line 3 or 8z or <citation type="Form">Form 1040-NR</citation>, line 1k<note notetype="exception">If the income is earned by a nonresident alien for services performed outside the U.S., the income is NOT taxable. Follow the taxpayer's intent if they do not claim the income and the address on the <citation type="Form">Form 1040-NR</citation> is outside of the U.S.</note></entry>
</row>
<row>
<entry colname="col1">18</entry>
<entry>17 (TY14 and prior)</entry>
<entry colname="col2">Compensation for Dependent Personal Services </entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 1h or 1k</entry>
</row>
<row>
<entry colname="col1">19</entry>
<entry>18 (TY14 and prior)</entry>
<entry colname="col2">Compensation for Teaching</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 1h or 1k</entry>
</row>
<row>
<entry colname="col1">20</entry>
<entry>19 (TY14 and prior)</entry>
<entry colname="col2">Compensation during Studying and Training </entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 1h or 1k</entry>
</row>
<row>
<entry>21 (not valid after TY 2015)</entry>
<entry>21 (TY15 and prior)</entry>
<entry>Gross Income - Capital Gain Dividend</entry>
<entry>Page 1 <citation type="Form">Form 1040-NR</citation>, line 7 or Schedule NEC, line 9 or 18</entry>
</row>
<row>
<entry>22</entry>
<entry/>
<entry>Interest Paid on Deposit with a Foreign Branch of a Domestic Corporation or Partnership</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 2b or 1k</entry>
</row>
<row>
<entry>23</entry>
<entry>20 (TY14 and prior)</entry>
<entry>Gross Income - Other</entry>
<entry>Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry colname="col1">24</entry>
<entry/>
<entry colname="col2">Qualified Investment Entity (QIE) Distributions of Capital Gains</entry>
<entry colname="col3"><citation type="Form">Form 1040-NR</citation>, line 7 or Schedule NEC, lines 9 and 18</entry>
</row>
<row>
<entry colname="col1">25</entry>
<entry/>
<entry colname="col2">Trust Distributions Subject to <citation type="IRC">IRC Section 1445)</citation></entry>
<entry colname="col3">Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry colname="col1">26</entry>
<entry/>
<entry colname="col2">Unsevered Growing Crops and Timber Distributions by a Trust Subject to <citation type="IRC">IRC Section 1445)</citation></entry>
<entry colname="col3">Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry colname="col1">27</entry>
<entry/>
<entry colname="col2">Publicly Traded Partnership Distributions Subject to <citation type="IRC">IRC Section 1446(a)</citation></entry>
<entry colname="col3">Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry colname="col1">28</entry>
<entry/>
<entry colname="col2">Gambling Winnings</entry>
<entry colname="col3">Schedule NEC, line 10a or 11 (depending on country of residence)</entry>
</row>
<row>
<entry>29</entry>
<entry/>
<entry>Deposit Interest</entry>
<entry>Schedule NEC, line 12</entry>
</row>
<row>
<entry>30</entry>
<entry/>
<entry>Original Issue Discount (OID)</entry>
<entry>Schedule NEC, line 12</entry>
</row>
<row>
<entry>31</entry>
<entry/>
<entry>Short-Term Original Issue Discount (OID)</entry>
<entry>Schedule NEC, line 9</entry>
</row>
<row>
<entry>32</entry>
<entry/>
<entry>Notional Principal Contract Income</entry>
<entry>Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry>33</entry>
<entry/>
<entry>Substitute Payment - Interest</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2c</entry>
</row>
<row>
<entry>34</entry>
<entry/>
<entry>Substitute Payment - Dividends</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1a</entry>
</row>
<row>
<entry>35</entry>
<entry/>
<entry>Substitute Payment - Other</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 1z or Schedule NEC, line 12</entry>
</row>
<row>
<entry>36</entry>
<entry/>
<entry>Capital Gains Distributions</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 7 or Schedule NEC, lines 9 and 18</entry>
</row>
<row>
<entry>37</entry>
<entry/>
<entry>Return of capital</entry>
<entry>Generally not reported</entry>
</row>
<row>
<entry>38</entry>
<entry/>
<entry>Eligible deferred compensation items subject to <citation type="IRC">IRC Section 877A(d)(1)</citation></entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 1h</entry>
</row>
<row>
<entry>39</entry>
<entry/>
<entry>Distributions from a non-grantor trust subject to <citation type="IRC">IRC Section 877A(f)(1)</citation></entry>
<entry>Schedule NEC, line 12</entry>
</row>
<row>
<entry>40</entry>
<entry/>
<entry>Other dividend equivalents under <citation type="IRC">IRC Section 871 (m) </citation></entry>
<entry>Schedule 1, line 8z or Schedule NEC, line 1c</entry>
</row>
<row>
<entry>41</entry>
<entry/>
<entry>Guarantee of Indebtedness</entry>
<entry>Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry>42</entry>
<entry>20 (TY11 and prior)</entry>
<entry>Earnings as an Artist or Athlete without a central withholding agreement.</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 1h or 1k or Schedule 1, line 3</entry>
</row>
<row>
<entry>43</entry>
<entry/>
<entry>Earnings as an Artist or Athlete with a central withholding agreement</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 1h or 1k or Schedule 1, line 3</entry>
</row>
<row>
<entry>44</entry>
<entry/>
<entry>Specified Federal procurement payments</entry>
<entry>Schedule 1, line 8z</entry>
</row>
<row>
<entry colname="col1">50</entry>
<entry/>
<entry colname="col2">Income previously reported under escrow procedure</entry>
<entry colname="col3">No reporting required</entry>
</row>
<row>
<entry>51</entry>
<entry>TY15 and later<note>In TY14, Income Code 51 was <emphasis type="q">Other Income</emphasis></note></entry>
<entry>Interest paid on certain actively traded or publicly offered securities</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2</entry>
</row>
<row>
<entry>52</entry>
<entry>TY15 and later</entry>
<entry>Dividends paid on certain actively traded or publicly offered securities</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1</entry>
</row>
<row>
<entry>53</entry>
<entry>TY15 and later</entry>
<entry>Substitute payments - dividends from certain actively traded or publicly offered securities</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1</entry>
</row>
<row>
<entry>54</entry>
<entry>TY17 and later<note>In TY15 - TY16, Income Code 54 was <emphasis type="q">Other Income</emphasis>.</note></entry>
<entry>Substitute payments - interest from certain actively traded or publicly offered securities</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 2b or Schedule NEC, line 2</entry>
</row>
<row>
<entry>55</entry>
<entry>TY19 and later</entry>
<entry>Taxable death benefits on life insurance contracts</entry>
<entry>Schedule 1, line 8z or Schedule NEC, line 12</entry>
</row>
<row>
<entry>56</entry>
<entry>TY22 and later</entry>
<entry>Dividend equivalents under IRC section 871(m) as a result of applying the combined transaction rules</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 3b or Schedule NEC, line 1c</entry>
</row>
<row>
<entry>57</entry>
<entry>TY22 and later</entry>
<entry>Amount realized under IRC section 1446(f)</entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 3b</entry>
</row>
<row>
<entry>58</entry>
<entry>TY23 and later</entry>
<entry>Publicly traded partnership distributions - undetermined</entry>
<entry>Schedule 1, line 8z</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit id="id340103074"><exhibitnumber/><date>(10-29-2025)</date>
<title>Return Processing Codes (RPCs)</title>
<table frame="all" id="id340101160" orient="port" pgbrk="nobreak" summary="Return Processing Codes" width="6.625in">
<tgroup align="left" cols="2" colsep="1" restrict="norestrict" rowsep="3">
<colspec colname="col1" colwidth="20*"/>
<colspec colname="col2" colwidth="80*"/>
<thead valign="bottom">
<row>
<entry colname="col1" colsep="1" rowsep="3" valign="top"><emphasis type="b">Code</emphasis></entry>
<entry align="center" colname="col2" valign="top"><emphasis type="b">Explanation</emphasis></entry>
</row>
</thead>
<tbody valign="top">
<row>
<entry colname="col1"><emphasis type="b">B</emphasis></entry>
<entry colname="col2">International return <citation type="Form">Form 1040</citation>, <citation type="Form">Form 1040-A</citation> (TY17 and prior), or <citation type="Form">Form 1040-EZ</citation> (TY17 and prior), and EIC is <emphasis type="b">not</emphasis> claimed.</entry>
</row>
<row>
<entry><emphasis type="b">F</emphasis></entry>
<entry>Taxpayer has included IRC Section 965 claims and/or payments on the return.</entry>
</row>
<row>
<entry colname="col1"><emphasis type="b">G</emphasis></entry>
<entry colname="col2"><alphalist>
<li>All income on the return has been exempted by a valid tax treaty, and withholding is present,</li>
<li>Scholarship, stipend, or fellowship grant reported, withholding claimed and neither wages, pensions, and annuities nor Social Security benefits reported,</li>
<li>Gross amount of <emphasis type="q">scholarship/fellowship</emphasis> grant has been moved to, or is on, <citation type="Form">Form 1040-NR</citation>, Schedule 1, line 8r, withholding is on <citation type="Form">Form 1040-NR</citation>, line 25d or 25g, and <citation type="Form">Form 1040-NR</citation>, line 1a is zero, blank, or dash,</li>
<li>There is a significant amount on <citation type="Form">Form 4972</citation>, line 6 or 8, and withholding is present, or</li>
<li>Indian Gaming Proceeds (IGP) is present on <citation type="Form">Form 1040-NR</citation>, Schedule 1, Line 8z, and withholding is present.</li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b">J</emphasis></entry>
<entry><citation type="Form">Form 1040-NR</citation>, line 23a is a significant entry (other than zero), and line 11a is blank, dash, zero, or edited to be blank.</entry>
</row>
<row>
<entry><emphasis type="b">M</emphasis></entry>
<entry>Unemployment Compensation box checked on <citation type="Form">Form 8962</citation> for TY21.</entry>
</row>
<row>
<entry>P</entry>
<entry><emphasis type="b">TY24</emphasis> and subsequent, Form 1040-NR Schedule P, Foreign Partner’s Interests in Certain Partnerships Transferred During Tax Year. with an entry for “total proceeds/amount realized from the transfer of partnership interest”.</entry>
</row>
<row>
<entry><emphasis type="b">S</emphasis></entry>
<entry>The amount of self-employment income claimed is $434 or more, Schedule SE is not attached, Schedule 2, line 4 does not have a significant entry, and the taxpayer resides in:<alphalist>
<li>Australia</li>
<li>Austria</li>
<li>Belgium</li>
<li>Brazil</li>
<li>Canada</li>
<li>Chile (see Note below)</li>
<li>Czech Republic</li>
<li>Denmark </li>
<li>Finland</li>
<li>France</li>
<li>Germany</li>
<li>Greece</li>
<li>Hungary (see Note below)</li>
<li>Iceland</li>
<li>Ireland</li>
<li>Italy</li>
<li>Japan</li>
<li>Luxembourg</li>
<li>Netherlands</li>
<li>Norway</li>
<li>Poland</li>
<li>Portugal</li>
<li>Slovak Republic/Slovakia</li>
<li>Slovenia</li>
<li>South Korea</li>
<li>Spain</li>
<li>Sweden</li>
<li>Switzerland</li>
<li>United Kingdom (including Great Britain, England, Northern Ireland, Scotland, and Wales)</li>
<li>Uruguay<note>The U.S. - Chile income tax treaty generally entered into effect on January 1, 2024. Do treat Chile as an RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> country for tax years beginning before 2024.</note><note>The U.S. - Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to self-employment income after January 1, 2024. Do treat Hungary as an RPC <emphasis type="b"><emphasis type="q">S</emphasis></emphasis> country for tax years beginning after 2023.</note></li>
</alphalist></entry>
</row>
<row>
<entry><emphasis type="b">U</emphasis></entry>
<entry><citation type="Form">Form 8949</citation> attached with code <emphasis type="b"><emphasis type="q">Z</emphasis> or <emphasis type="q">Y</emphasis></emphasis> in column (f).</entry>
</row>
<row>
<entry>W</entry>
<entry>TY25 and later, Clergy Filing Schedule SE.</entry>
</row>
<row>
<entry><emphasis type="b">X</emphasis></entry>
<entry>Indicates LB&amp;I screening of international returns for Revenue Protection.</entry>
</row>
<row>
<entry><emphasis type="b">1</emphasis></entry>
<entry>All Dual-Status Returns.</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit id="id340102733"><exhibitnumber/><date>(07-15-2022)</date>
<title>International Organizations and Foreign Governments</title>
<table frame="all" id="id340102735" summary="International Organizations and Foreign Government" width="6.625in">
<tgroup cols="1" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="100*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">International Organizations and Foreign Governments</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>African Development Bank (Ex. Order No. 12403)</entry>
</row>
<row>
<entry>African Development Fund (Ex. Order No. 11977)</entry>
</row>
<row>
<entry>African Union (Ex. Order No. 13377)</entry>
</row>
<row>
<entry>African Union Mission (Ex. Order No. 13444)</entry>
</row>
<row>
<entry>Asian Development Bank (Ex. Order No. 11334)</entry>
</row>
<row>
<entry>Border Environment Cooperation Commission (Ex. Order No. 12904)</entry>
</row>
<row>
<entry>Caribbean Organization (Ex. Order No. 10983)</entry>
</row>
<row>
<entry>Commission for Environmental Cooperation (Ex. Order No. 12904)</entry>
</row>
<row>
<entry>Commission for Labor Cooperation (Ex. Order No. 12904)</entry>
</row>
<row>
<entry>Commission for the Study of Alternatives to the Panama Canal (Ex. Order No. 12567)</entry>
</row>
<row>
<entry>Council of Europe in Respect of the Group of States Against Corruption (GRECO) (Ex. Order No. 13240)</entry>
</row>
<row>
<entry>Customs Cooperation Council (Ex. Order No. 11596)</entry>
</row>
<row>
<entry>European Bank for Reconstruction and Development (Ex. Order No. 12766)</entry>
</row>
<row>
<entry>European Central Bank (Ex. Order No. 13307)</entry>
</row>
<row>
<entry>European Space Agency (formerly European Space Research Organization - ESRO) (Ex. Order No. 11318/11351/11760/12766)</entry>
</row>
<row>
<entry>Food and Agriculture Organization (Ex. Order No. 9698)</entry>
</row>
<row>
<entry>Global Fund to Fight AIDS, Tuberculosis and Malaria (Ex. Order No. 13395)</entry>
</row>
<row>
<entry>Great Lakes Fishery Commission (Ex. Order No. 11059)</entry>
</row>
<row>
<entry>Hong Kong Economic and Trade Offices (Ex. Order No. 13052)</entry>
</row>
<row>
<entry>Inter-American Defense Board (Ex. Order No. 10228)</entry>
</row>
<row>
<entry>Inter-American Development Bank (Ex. Order No. 10873/11019)</entry>
</row>
<row>
<entry>Inter-American Institute of Agricultural Sciences (Ex. Order No. 9751)</entry>
</row>
<row>
<entry>Inter-American Investment Corporation (Ex. Order No. 12567)</entry>
</row>
<row>
<entry>Inter-American Statistical Institute (Ex. Order No. 9751)</entry>
</row>
<row>
<entry>Inter-American Tropical Tuna Commission (Ex. Order No. 11059)</entry>
</row>
<row>
<entry>Intergovernmental Maritime Consultative Organization (Ex. Order No. 10795)</entry>
</row>
<row>
<entry>International Atomic Energy Agency (Ex. Order No. 10727)</entry>
</row>
<row>
<entry>International Bank for Reconstruction and Development (Ex. Order No. 9751)</entry>
</row>
<row>
<entry>International Boundary and Water Commission, United States and Mexico (Ex. Order No. 12467)</entry>
</row>
<row>
<entry>International Centre for Settlement of Investment Disputes (Ex. Order No. 11966)</entry>
</row>
<row>
<entry>International Civil Aviation Organization (Ex. Order No. 9863)</entry>
</row>
<row>
<entry>International Civilian Office in Kosovo (Ex. Order No. 13568)</entry>
</row>
<row>
<entry>International Coffee Organization (Ex. Order No. 11225)</entry>
</row>
<row>
<entry>International Committee of the Red Cross (Ex. Order No. 12643)</entry>
</row>
<row>
<entry>International Cotton Advisory Committee (Ex. Order No. 9911)</entry>
</row>
<row>
<entry>International Cotton Institute (Ex. Order No. 11283)</entry>
</row>
<row>
<entry>International Criminal Police Organization (INTERPOL) (limited privileges) (Ex. Order No. 12425/12971/13524)</entry>
</row>
<row>
<entry>International Development Association (Ex. Order No. 11966)</entry>
</row>
<row>
<entry>International Development Law Institute (Ex. Order No. 12842)</entry>
</row>
<row>
<entry>International Fertilizer Development Center (Ex. Order No. 11977)</entry>
</row>
<row>
<entry>International Finance Corporation (Ex. Order No. 10680)</entry>
</row>
<row>
<entry>International Food Policy Research Institute (limited privileges) (Ex. Order No. 12359)</entry>
</row>
<row>
<entry>International Fund for Agricultural Development (Ex. Order No. 12732) </entry>
</row>
<row>
<entry>International Hydrographic Bureau (Ex. Order No. 10769)</entry>
</row>
<row>
<entry>International Joint Commission - United States and Canada (Ex. Order No. 9972)</entry>
</row>
<row>
<entry>International Labor Organization (Ex. Order No. 9698)</entry>
</row>
<row>
<entry>International Maritime Satellite Organization (Ex. Order No. 12238) </entry>
</row>
<row>
<entry>International Monetary Fund (Ex. Order No. 9751)</entry>
</row>
<row>
<entry>International Pacific Halibut Commission (Ex. Order No. 11059)</entry>
</row>
<row>
<entry>International Renewable Energy Agency (Ex. Order No. 13705)</entry>
</row>
<row>
<entry>International Secretariat for Volunteer Service (Ex. Order No. 11363) </entry>
</row>
<row>
<entry>International Telecommunication Union (Ex. Order No. 9863)</entry>
</row>
<row>
<entry>International Telecommunications Satellite Organization (INTELSAT) (Ex. Order No. 11718/11966)</entry>
</row>
<row>
<entry>International Union for Conversation of Nature and Natural Resources (Ex. Order No. 12986)</entry>
</row>
<row>
<entry>International Wheat Advisory Committee (International Wheat Council) (Ex. Order No. 9823)</entry>
</row>
<row>
<entry>Interparliamentary Union (Ex. Order No. 13097)</entry>
</row>
<row>
<entry>Israel-United States Binational Industrial Research and Development Foundation (Ex. Order No. 12956)</entry>
</row>
<row>
<entry>ITER International Fusion Energy Organization (Ex. Order No. 13451)</entry>
</row>
<row>
<entry>Korean Peninsula Energy Development Organization (Ex. Order No. 12997)</entry>
</row>
<row>
<entry>Multilateral Investment Guarantee Agency (Ex. Order No. 12647)</entry>
</row>
<row>
<entry>Multinational Force and Observers (Ex. Order No. 12359)</entry>
</row>
<row>
<entry>North American Development Bank (Ex. Order No. 12904)</entry>
</row>
<row>
<entry>North Pacific Anadromous Fish Commission (Ex. Order No. 12895)</entry>
</row>
<row>
<entry>North Pacific Marine Science Organization (Ex. Order No. 12894)</entry>
</row>
<row>
<entry>Office of the High Representative in Bosnia and Herzegovina (Ex. Order No. 13568)</entry>
</row>
<row>
<entry>Organization for European Economic Cooperation (now known as the Organization for Economic Cooperation and Development) (Ex. Order No. 10133)</entry>
</row>
<row>
<entry>Organization for the Prohibition of Chemical Weapons (Ex. Order No. 13049)</entry>
</row>
<row>
<entry>Organization of American States (includes Pan American Union) (Ex. Order No. 10533)</entry>
</row>
<row>
<entry>Organization of Eastern Caribbean States (Ex. Order No. 12669)</entry>
</row>
<row>
<entry>Pacific Salmon Commission (Ex. Order No. 12567)</entry>
</row>
<row>
<entry>Pan American Health Organization (includes Pan American Sanitary Bureau) (Ex. Order No. 10864)</entry>
</row>
<row>
<entry>Preparatory Commission of the International Atomic Energy Agency (Ex. Order No. 10727)</entry>
</row>
<row>
<entry>Provisional Intergovernmental Committee for the Movement of Migrants from Europe (now known as the Intergovernmental Committee for European Migration) (Ex. Order No. 10335)</entry>
</row>
<row>
<entry>South Pacific Commission (Ex. Order No. 10086)</entry>
</row>
<row>
<entry>United International Bureau for the Protection of Intellectual Property (BIRPI) (Ex. Order No. 11484)</entry>
</row>
<row>
<entry>United Nations (Ex. Order No. 9698)</entry>
</row>
<row>
<entry>United Nations Educational, Scientific, and Cultural Organization (Ex. Order No. 9863)</entry>
</row>
<row>
<entry>United Nations Industrial Development Organization (Ex. Order No. 12628) </entry>
</row>
<row>
<entry>United States-Mexico Border Health Commission (Ex. Order No. 13367) </entry>
</row>
<row>
<entry>Universal Postal Union (Ex. Order No. 10727)</entry>
</row>
<row>
<entry>World Health Organization (Ex. Order No. 10025)</entry>
</row>
<row>
<entry>World Intellectual Property Organization (Ex. Order No. 11866)</entry>
</row>
<row>
<entry>World Meteorological Organization (Ex. Order No. 10676)</entry>
</row>
<row>
<entry>World Organisation for Animal Health (Ex. Order No. 13759)</entry>
</row>
<row>
<entry>World Tourism Organization (Ex. Order No. 12508)</entry>
</row>
<row>
<entry>World Trade Organization (Ex. Order No. 13042)</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit cols="1" id="id340101591"><exhibitnumber/><date>(01-01-2020)</date>
<title>Province, State and Territory Abbreviations</title>
<table frame="all" id="id340102127" summary="Province, State and Territory Abbreviations for Australia" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Australia State</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Australian Capital Territory</entry>
<entry>ACT</entry>
</row>
<row>
<entry>New South Wales</entry>
<entry>NSW</entry>
</row>
<row>
<entry>Northern Territory</entry>
<entry>NT</entry>
</row>
<row>
<entry>Queensland</entry>
<entry>QLD</entry>
</row>
<row>
<entry>South Australia</entry>
<entry>SA</entry>
</row>
<row>
<entry>Tasmania</entry>
<entry>TAS</entry>
</row>
<row>
<entry>Victoria</entry>
<entry>VIC</entry>
</row>
<row>
<entry>Western Australia</entry>
<entry>WA</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102128" summary="Province, State and Territory Abbreviations for Brazil" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Brazil State</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Acre</entry>
<entry>AC</entry>
</row>
<row>
<entry>Alagoas</entry>
<entry>AL</entry>
</row>
<row>
<entry>Amapa</entry>
<entry>AP</entry>
</row>
<row>
<entry>Amazonas</entry>
<entry>AM</entry>
</row>
<row>
<entry>Bahia</entry>
<entry>BA</entry>
</row>
<row>
<entry>Ceara</entry>
<entry>CE</entry>
</row>
<row>
<entry>Distrito Federal</entry>
<entry>DF</entry>
</row>
<row>
<entry>Espirito Santo</entry>
<entry>ES</entry>
</row>
<row>
<entry>Goias</entry>
<entry>GO</entry>
</row>
<row>
<entry>Maranhao</entry>
<entry>MA</entry>
</row>
<row>
<entry>Mato Grosso</entry>
<entry>MT</entry>
</row>
<row>
<entry>Mato Grosso do Sul</entry>
<entry>MS</entry>
</row>
<row>
<entry>Minas Gerais</entry>
<entry>MG</entry>
</row>
<row>
<entry>Para</entry>
<entry>PA</entry>
</row>
<row>
<entry>Paraiba</entry>
<entry>PB</entry>
</row>
<row>
<entry>Parana</entry>
<entry>PR</entry>
</row>
<row>
<entry>Pernambuco</entry>
<entry>PE</entry>
</row>
<row>
<entry>Piaui</entry>
<entry>PI</entry>
</row>
<row>
<entry>Rio de Janiero</entry>
<entry>RJ</entry>
</row>
<row>
<entry>Rio Grande do Norte</entry>
<entry>RN</entry>
</row>
<row>
<entry>Rio Grande do Sul</entry>
<entry>RS</entry>
</row>
<row>
<entry>Rondonia</entry>
<entry>RO</entry>
</row>
<row>
<entry>Roraima</entry>
<entry>RR</entry>
</row>
<row>
<entry>Santa Catarina</entry>
<entry>SC</entry>
</row>
<row>
<entry>Sao Paulo</entry>
<entry>SP</entry>
</row>
<row>
<entry>Sergipe</entry>
<entry>SE</entry>
</row>
<row>
<entry>Tocantins</entry>
<entry>TO</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102129" summary="Province, State and Territory Abbreviations for Canada" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Canada Province/Territory</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Alberta</entry>
<entry>AB</entry>
</row>
<row>
<entry>British Columbia</entry>
<entry>BC</entry>
</row>
<row>
<entry>Manitoba</entry>
<entry>MB</entry>
</row>
<row>
<entry>New Brunswick</entry>
<entry>NB</entry>
</row>
<row>
<entry>Newfoundland and Labrador/Newfoundland</entry>
<entry>NL</entry>
</row>
<row>
<entry>Northwest Territories</entry>
<entry>NT</entry>
</row>
<row>
<entry>Nova Scotia</entry>
<entry>NS</entry>
</row>
<row>
<entry>Nunavut</entry>
<entry>NU</entry>
</row>
<row>
<entry>Ontario</entry>
<entry>ON</entry>
</row>
<row>
<entry>Prince Edward Island</entry>
<entry>PE</entry>
</row>
<row>
<entry>Quebec</entry>
<entry>QC</entry>
</row>
<row>
<entry>Saskatchewan</entry>
<entry>SK</entry>
</row>
<row>
<entry>Yukon</entry>
<entry>YT</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102130" summary="Province, State and Territory Abbreviations for Cuba" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Cuba Provincia</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Camaguey</entry>
<entry>CG</entry>
</row>
<row>
<entry>Ciego de Avila</entry>
<entry>CA</entry>
</row>
<row>
<entry>Cienfuegos</entry>
<entry>CF</entry>
</row>
<row>
<entry>Ciudad de La Habana</entry>
<entry>CH</entry>
</row>
<row>
<entry>Granma (Bayamo)</entry>
<entry>GR</entry>
</row>
<row>
<entry>Guantanamo</entry>
<entry>GT</entry>
</row>
<row>
<entry>Holguin</entry>
<entry>HO</entry>
</row>
<row>
<entry>La Habana</entry>
<entry>HA</entry>
</row>
<row>
<entry>Matanzas</entry>
<entry>MT</entry>
</row>
<row>
<entry>Municipio Especial Isla de la Juventud</entry>
<entry>IJ</entry>
</row>
<row>
<entry>Pinar del Rio</entry>
<entry>PR</entry>
</row>
<row>
<entry>Sancti Spiritus</entry>
<entry>SS</entry>
</row>
<row>
<entry>Santiago de Cuba</entry>
<entry>SC</entry>
</row>
<row>
<entry>(Victoria de) Las Tunas</entry>
<entry>LT</entry>
</row>
<row>
<entry>Villa Clara</entry>
<entry>VC</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102131" summary="Province, State and Territory Abbreviations for Italy" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Italy Provincia</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Agrigento</entry>
<entry>AG</entry>
</row>
<row>
<entry>Alessandria</entry>
<entry>AL</entry>
</row>
<row>
<entry>Ancona</entry>
<entry>AN</entry>
</row>
<row>
<entry>Aosta/Aoste</entry>
<entry>AO</entry>
</row>
<row>
<entry>Arezzo</entry>
<entry>AR</entry>
</row>
<row>
<entry>Ascoli Piceno</entry>
<entry>AP</entry>
</row>
<row>
<entry>Asti</entry>
<entry>AT</entry>
</row>
<row>
<entry>Avellino</entry>
<entry>AV</entry>
</row>
<row>
<entry>Bari</entry>
<entry>BA</entry>
</row>
<row>
<entry>Barletta-Andria-Trani</entry>
<entry>BT</entry>
</row>
<row>
<entry>Belluno</entry>
<entry>BL</entry>
</row>
<row>
<entry>Benevento</entry>
<entry>BN</entry>
</row>
<row>
<entry>Bergamo</entry>
<entry>BG</entry>
</row>
<row>
<entry>Biella</entry>
<entry>BI</entry>
</row>
<row>
<entry>Bologna</entry>
<entry>BO</entry>
</row>
<row>
<entry>Bolzano/Bozen</entry>
<entry>BZ</entry>
</row>
<row>
<entry>Brescia</entry>
<entry>BS</entry>
</row>
<row>
<entry>Brindisi</entry>
<entry>BR</entry>
</row>
<row>
<entry>Cagliari</entry>
<entry>CA</entry>
</row>
<row>
<entry>Caltanissetta</entry>
<entry>CL</entry>
</row>
<row>
<entry>Campobasso</entry>
<entry>CB</entry>
</row>
<row>
<entry>Carbonia-Iglesias</entry>
<entry>CI</entry>
</row>
<row>
<entry>Caserta</entry>
<entry>CE</entry>
</row>
<row>
<entry>Catania</entry>
<entry>CT</entry>
</row>
<row>
<entry>Catanzaro</entry>
<entry>CZ</entry>
</row>
<row>
<entry>Chieti</entry>
<entry>CH</entry>
</row>
<row>
<entry>Como</entry>
<entry>CO</entry>
</row>
<row>
<entry>Cosenza</entry>
<entry>CS</entry>
</row>
<row>
<entry>Cremona</entry>
<entry>CR</entry>
</row>
<row>
<entry>Crotone</entry>
<entry>KR</entry>
</row>
<row>
<entry>Cuneo</entry>
<entry>CN</entry>
</row>
<row>
<entry>Enna</entry>
<entry>EN</entry>
</row>
<row>
<entry>Fermo</entry>
<entry>FM</entry>
</row>
<row>
<entry>Ferrara</entry>
<entry>FE</entry>
</row>
<row>
<entry>Firenze/Florence</entry>
<entry>FI</entry>
</row>
<row>
<entry>Foggia</entry>
<entry>FG</entry>
</row>
<row>
<entry>Forli-Cesena</entry>
<entry>FO</entry>
</row>
<row>
<entry>Frosinone</entry>
<entry>FR</entry>
</row>
<row>
<entry>Genova/Genoa</entry>
<entry>GE</entry>
</row>
<row>
<entry>Gorizia</entry>
<entry>GO</entry>
</row>
<row>
<entry>Grosseto</entry>
<entry>GR</entry>
</row>
<row>
<entry>Imperia</entry>
<entry>IM</entry>
</row>
<row>
<entry>Isernia</entry>
<entry>IS</entry>
</row>
<row>
<entry>L'Aquila</entry>
<entry>AQ</entry>
</row>
<row>
<entry>La Spezia</entry>
<entry>SP</entry>
</row>
<row>
<entry>Latina</entry>
<entry>LT</entry>
</row>
<row>
<entry>Lecce</entry>
<entry>LE</entry>
</row>
<row>
<entry>Lecco</entry>
<entry>LC</entry>
</row>
<row>
<entry>Livorno</entry>
<entry>LI</entry>
</row>
<row>
<entry>Lodi</entry>
<entry>LO</entry>
</row>
<row>
<entry>Lucca</entry>
<entry>LU</entry>
</row>
<row>
<entry>Macerata</entry>
<entry>MC</entry>
</row>
<row>
<entry>Mantova/Mantua</entry>
<entry>MN</entry>
</row>
<row>
<entry>Massa-Carrara</entry>
<entry>MS</entry>
</row>
<row>
<entry>Matera</entry>
<entry>MT</entry>
</row>
<row>
<entry>Messina</entry>
<entry>ME</entry>
</row>
<row>
<entry>Milano/Milan</entry>
<entry>MI</entry>
</row>
<row>
<entry>Modena</entry>
<entry>MO</entry>
</row>
<row>
<entry>Monza and Brianza</entry>
<entry>MB</entry>
</row>
<row>
<entry>Napoli/Naples</entry>
<entry>NA</entry>
</row>
<row>
<entry>Novara</entry>
<entry>NO</entry>
</row>
<row>
<entry>Nuoro</entry>
<entry>NU</entry>
</row>
<row>
<entry>Ogliastra</entry>
<entry>OG</entry>
</row>
<row>
<entry>Olbia-Tempio</entry>
<entry>OT</entry>
</row>
<row>
<entry>Oristano</entry>
<entry>OR</entry>
</row>
<row>
<entry>Padova/Padua</entry>
<entry>PD</entry>
</row>
<row>
<entry>Palermo</entry>
<entry>PA</entry>
</row>
<row>
<entry>Parma</entry>
<entry>PR</entry>
</row>
<row>
<entry>Pavia</entry>
<entry>PV</entry>
</row>
<row>
<entry>Perugia</entry>
<entry>PG</entry>
</row>
<row>
<entry>Pesaro-Urbino</entry>
<entry>PS</entry>
</row>
<row>
<entry>Pescara</entry>
<entry>PE</entry>
</row>
<row>
<entry>Piacenza</entry>
<entry>PC</entry>
</row>
<row>
<entry>Pisa</entry>
<entry>PI</entry>
</row>
<row>
<entry>Pistoia</entry>
<entry>PT</entry>
</row>
<row>
<entry>Pordenone</entry>
<entry>PN</entry>
</row>
<row>
<entry>Potenza</entry>
<entry>PZ</entry>
</row>
<row>
<entry>Prato</entry>
<entry>PO</entry>
</row>
<row>
<entry>Ragusa</entry>
<entry>RG</entry>
</row>
<row>
<entry>Ravenna</entry>
<entry>RA</entry>
</row>
<row>
<entry>Reggio Calabria</entry>
<entry>RC</entry>
</row>
<row>
<entry>Reggio Emilia</entry>
<entry>RE</entry>
</row>
<row>
<entry>Rieti</entry>
<entry>RI</entry>
</row>
<row>
<entry>Rimini</entry>
<entry>RN</entry>
</row>
<row>
<entry>Roma/Rome</entry>
<entry>RM</entry>
</row>
<row>
<entry>Rovigo</entry>
<entry>RO</entry>
</row>
<row>
<entry>Salerno</entry>
<entry>SA</entry>
</row>
<row>
<entry>Sassari</entry>
<entry>SS</entry>
</row>
<row>
<entry>Savona</entry>
<entry>SV</entry>
</row>
<row>
<entry>Siena</entry>
<entry>SI</entry>
</row>
<row>
<entry>Siracusa/Syracuse</entry>
<entry>SR</entry>
</row>
<row>
<entry>Sondrio</entry>
<entry>SO</entry>
</row>
<row>
<entry>Taranto</entry>
<entry>TA</entry>
</row>
<row>
<entry>Teramo</entry>
<entry>TE</entry>
</row>
<row>
<entry>Terni</entry>
<entry>TR</entry>
</row>
<row>
<entry>Torino/Turin</entry>
<entry>TO</entry>
</row>
<row>
<entry>Trapani</entry>
<entry>TP</entry>
</row>
<row>
<entry>Trento</entry>
<entry>TN</entry>
</row>
<row>
<entry>Treviso</entry>
<entry>TV</entry>
</row>
<row>
<entry>Trieste</entry>
<entry>TS</entry>
</row>
<row>
<entry>Udine</entry>
<entry>UD</entry>
</row>
<row>
<entry>Varese</entry>
<entry>VA</entry>
</row>
<row>
<entry>Venezia/Venice</entry>
<entry>VE</entry>
</row>
<row>
<entry>Verbano-Cusio-Ossola</entry>
<entry>VB</entry>
</row>
<row>
<entry>Vercelli</entry>
<entry>VC</entry>
</row>
<row>
<entry>Verona</entry>
<entry>VR</entry>
</row>
<row>
<entry>Vibo Valentia</entry>
<entry>VV</entry>
</row>
<row>
<entry>Vicenza</entry>
<entry>VI</entry>
</row>
<row>
<entry>Viterbo</entry>
<entry>VT</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102132" summary="Province, State and Territory Abbreviations for Mexico" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Mexico State</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Aguascalientes</entry>
<entry>AGS</entry>
</row>
<row>
<entry>Baja California Norte/Baja California</entry>
<entry>BCN</entry>
</row>
<row>
<entry>Baja California Sur</entry>
<entry>BCS</entry>
</row>
<row>
<entry>Campeche</entry>
<entry>CAM</entry>
</row>
<row>
<entry>Chiapas</entry>
<entry>CHIS</entry>
</row>
<row>
<entry>Chihuahua</entry>
<entry>CHIH</entry>
</row>
<row>
<entry>Coahuila</entry>
<entry>COAH</entry>
</row>
<row>
<entry>Colima</entry>
<entry>COL</entry>
</row>
<row>
<entry>Distrito Federal</entry>
<entry>DF</entry>
</row>
<row>
<entry>Durango</entry>
<entry>DGO</entry>
</row>
<row>
<entry>Guanajuato</entry>
<entry>GTO</entry>
</row>
<row>
<entry>Guerrero</entry>
<entry>GRO</entry>
</row>
<row>
<entry>Hidalgo</entry>
<entry>HGO</entry>
</row>
<row>
<entry>Jalisco</entry>
<entry>JAL</entry>
</row>
<row>
<entry>Mexico</entry>
<entry>MEX</entry>
</row>
<row>
<entry>Michoacan</entry>
<entry>MICH</entry>
</row>
<row>
<entry>Morelos</entry>
<entry>MOR</entry>
</row>
<row>
<entry>Nayarit</entry>
<entry>NAY</entry>
</row>
<row>
<entry>Nuevo Leon</entry>
<entry>NL</entry>
</row>
<row>
<entry>Oaxaca</entry>
<entry>OAX</entry>
</row>
<row>
<entry>Puebla</entry>
<entry>PUE</entry>
</row>
<row>
<entry>Queretaro</entry>
<entry>QRO</entry>
</row>
<row>
<entry>Quintana Roo</entry>
<entry>QROO</entry>
</row>
<row>
<entry>San Luis Potosi</entry>
<entry>SLP</entry>
</row>
<row>
<entry>Sinaloa</entry>
<entry>SIN</entry>
</row>
<row>
<entry>Sonora</entry>
<entry>SON</entry>
</row>
<row>
<entry>Tabasco</entry>
<entry>TAB</entry>
</row>
<row>
<entry>Tamaulipas</entry>
<entry>TAMPS</entry>
</row>
<row>
<entry>Tlaxcala</entry>
<entry>TLAX</entry>
</row>
<row>
<entry>Veracruz</entry>
<entry>VER</entry>
</row>
<row>
<entry>Yucatan</entry>
<entry>YUC</entry>
</row>
<row>
<entry>Zacatecas</entry>
<entry>ZAC</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340102133" summary="Province, State and Territory Abbreviations for the Netherlands" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">The Netherlands Province</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Abbreviation</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Drenthe</entry>
<entry>DR</entry>
</row>
<row>
<entry>Flevoland</entry>
<entry>FLD</entry>
</row>
<row>
<entry>Friesland</entry>
<entry>FR</entry>
</row>
<row>
<entry>Gelderland</entry>
<entry>GLD</entry>
</row>
<row>
<entry>Groningen</entry>
<entry>GN</entry>
</row>
<row>
<entry>Limburg</entry>
<entry>LB</entry>
</row>
<row>
<entry>North Brabant/Noord Brabant</entry>
<entry>NB</entry>
</row>
<row>
<entry>North Holland/Noord Holland</entry>
<entry>NH</entry>
</row>
<row>
<entry>Overijssel</entry>
<entry>OV</entry>
</row>
<row>
<entry>South Holland/Zuid Holland</entry>
<entry>ZH</entry>
</row>
<row>
<entry>Utrecht</entry>
<entry>UT</entry>
</row>
<row>
<entry>Zeeland</entry>
<entry>SLD</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit cols="1" id="id340101592"><exhibitnumber/><date>(10-30-2024)</date>
<title>U.S. Territory ZIP Codes</title>
<para><emphasis type="b">American Samoa (AS)</emphasis><table frame="all" id="id340103252" summary="American Samoa zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Faga'itua</entry>
<entry>96799</entry>
</row>
<row>
<entry>Leone</entry>
<entry>96799</entry>
</row>
<row>
<entry>Olosega Manua’</entry>
<entry>96799</entry>
</row>
<row>
<entry>Pago Pago</entry>
<entry>96799</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Federated States of Micronesia (FM)</emphasis><table frame="all" id="id340103253" summary="Federated States of Micronesia Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Chuuk</entry>
<entry>96942</entry>
</row>
<row>
<entry>Kosrae</entry>
<entry>96944</entry>
</row>
<row>
<entry>Pohnpei</entry>
<entry>96941</entry>
</row>
<row>
<entry>Yap</entry>
<entry>96943</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Guam (GU)</emphasis><table frame="all" id="id340103254" summary="Guam Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Agana</entry>
<entry>96910</entry>
</row>
<row>
<entry>Inarajan</entry>
<entry>96917</entry>
</row>
<row>
<entry>Merizo</entry>
<entry>96916</entry>
</row>
<row>
<entry>Tamuning</entry>
<entry>96931</entry>
</row>
<row>
<entry>Umatac</entry>
<entry>96915</entry>
</row>
<row>
<entry>Yona</entry>
<entry>96915</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Marshall Islands (MH)</emphasis><table frame="all" id="id340103255" summary="Marshall Islands Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Ebeye</entry>
<entry>96970</entry>
</row>
<row>
<entry>Majuro</entry>
<entry>96960</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Northern Mariana Islands (MP)</emphasis><table frame="all" id="id340103256" summary="Northern Mariana Islands Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Capitol Hill</entry>
<entry>96950</entry>
</row>
<row>
<entry>Rota</entry>
<entry>96951</entry>
</row>
<row>
<entry>Saipan</entry>
<entry>96950</entry>
</row>
<row>
<entry>Tinian</entry>
<entry>96952</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Palau (PW)</emphasis><table frame="all" id="id340103257" summary="Palau Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Koror</entry>
<entry>96940</entry>
</row>
<row>
<entry>Palau</entry>
<entry>96940</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Puerto Rico (PR)</emphasis><table frame="all" id="id340103259" summary="Puerto Rico Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Adjuntas</entry>
<entry>00601</entry>
</row>
<row>
<entry>Aguada</entry>
<entry>00602</entry>
</row>
<row>
<entry>Aguadilla</entry>
<entry>00603</entry>
</row>
<row>
<entry>Aguas Buenas</entry>
<entry>00703</entry>
</row>
<row>
<entry>Aguirre</entry>
<entry>00704</entry>
</row>
<row>
<entry>Aibonito</entry>
<entry>00705</entry>
</row>
<row>
<entry>Anasco</entry>
<entry>00610</entry>
</row>
<row>
<entry>Angeles</entry>
<entry>00611</entry>
</row>
<row>
<entry>Arecibo</entry>
<entry>00612</entry>
</row>
<row>
<entry>Arroyo</entry>
<entry>00714</entry>
</row>
<row>
<entry>Bajadero</entry>
<entry>00616</entry>
</row>
<row>
<entry>Barceloneta</entry>
<entry>00617</entry>
</row>
<row>
<entry>Barranquitas</entry>
<entry>00794</entry>
</row>
<row>
<entry>Bo Obrero</entry>
<entry>00935</entry>
</row>
<row>
<entry>Bayamon</entry>
<entry>00956</entry>
</row>
<row>
<entry>Boqueron</entry>
<entry>00622</entry>
</row>
<row>
<entry>Cabo Rojo</entry>
<entry>00623</entry>
</row>
<row>
<entry>Caguas</entry>
<entry>00725</entry>
</row>
<row>
<entry>Camuy</entry>
<entry>00627</entry>
</row>
<row>
<entry>Canovanas</entry>
<entry>00729</entry>
</row>
<row>
<entry>Caparra Heights</entry>
<entry>00920</entry>
</row>
<row>
<entry>Carolina</entry>
<entry>00982</entry>
</row>
<row>
<entry>Catano</entry>
<entry>00962</entry>
</row>
<row>
<entry>Cayey</entry>
<entry>00736</entry>
</row>
<row>
<entry>Ceiba</entry>
<entry>00735</entry>
</row>
<row>
<entry>Ciales</entry>
<entry>00638</entry>
</row>
<row>
<entry>Cidra</entry>
<entry>00739</entry>
</row>
<row>
<entry>Coamo</entry>
<entry>00769</entry>
</row>
<row>
<entry>Comerio</entry>
<entry>00782</entry>
</row>
<row>
<entry>Corozal</entry>
<entry>00783</entry>
</row>
<row>
<entry>Coto Laurel</entry>
<entry>00780</entry>
</row>
<row>
<entry>Culebra</entry>
<entry>00775</entry>
</row>
<row>
<entry>Dorado</entry>
<entry>00646</entry>
</row>
<row>
<entry>Ensenada</entry>
<entry>00647</entry>
</row>
<row>
<entry>Fajardo</entry>
<entry>00738</entry>
</row>
<row>
<entry>Fernandez Juncos</entry>
<entry>00936</entry>
</row>
<row>
<entry>Florida</entry>
<entry>00650</entry>
</row>
<row>
<entry>Fort Buchanan</entry>
<entry>00934</entry>
</row>
<row>
<entry>Garrochales</entry>
<entry>00652</entry>
</row>
<row>
<entry>Guanica</entry>
<entry>00653</entry>
</row>
<row>
<entry>Guayama</entry>
<entry>00784</entry>
</row>
<row>
<entry>Guayanilla</entry>
<entry>00656</entry>
</row>
<row>
<entry>Guaynabo</entry>
<entry>00965</entry>
</row>
<row>
<entry>Gurabo</entry>
<entry>00778</entry>
</row>
<row>
<entry>Hatillo</entry>
<entry>00660</entry>
</row>
<row>
<entry>Hato Rey (STA)</entry>
<entry>00936</entry>
</row>
<row>
<entry>Hormigueros</entry>
<entry>00660</entry>
</row>
<row>
<entry>Humacao</entry>
<entry>00791</entry>
</row>
<row>
<entry>Isabela</entry>
<entry>00662</entry>
</row>
<row>
<entry>Jayuya</entry>
<entry>00664</entry>
</row>
<row>
<entry>Juana Diaz</entry>
<entry>00795</entry>
</row>
<row>
<entry>Juncos</entry>
<entry>00777</entry>
</row>
<row>
<entry>Lajas</entry>
<entry>00667</entry>
</row>
<row>
<entry>La Plata</entry>
<entry>00786</entry>
</row>
<row>
<entry>Lares</entry>
<entry>00669</entry>
</row>
<row>
<entry>Las Marias</entry>
<entry>00670</entry>
</row>
<row>
<entry>Las Piedras</entry>
<entry>00771</entry>
</row>
<row>
<entry>Levittown</entry>
<entry>00950</entry>
</row>
<row>
<entry>Loiza</entry>
<entry>00772</entry>
</row>
<row>
<entry>Loiza ST</entry>
<entry>00936</entry>
</row>
<row>
<entry>Luquillo</entry>
<entry>00773</entry>
</row>
<row>
<entry>Manati</entry>
<entry>00674</entry>
</row>
<row>
<entry>Maricao</entry>
<entry>00606</entry>
</row>
<row>
<entry>Maunabo</entry>
<entry>00707</entry>
</row>
<row>
<entry>Mayaguez</entry>
<entry>00680</entry>
</row>
<row>
<entry>Mercedita</entry>
<entry>00715</entry>
</row>
<row>
<entry>Minillas</entry>
<entry>00940</entry>
</row>
<row>
<entry>Moca</entry>
<entry>00676</entry>
</row>
<row>
<entry>Morovis</entry>
<entry>00687</entry>
</row>
<row>
<entry>Naguabo</entry>
<entry>00718</entry>
</row>
<row>
<entry>Naranjito</entry>
<entry>00719</entry>
</row>
<row>
<entry>Orocovis</entry>
<entry>00720</entry>
</row>
<row>
<entry>Palmer</entry>
<entry>00721</entry>
</row>
<row>
<entry>Patillas</entry>
<entry>00723</entry>
</row>
<row>
<entry>Penuelas</entry>
<entry>00624</entry>
</row>
<row>
<entry>Ponce</entry>
<entry>00731</entry>
</row>
<row>
<entry>Puerta de Tierra</entry>
<entry>00906</entry>
</row>
<row>
<entry>Puerta Real</entry>
<entry>00740</entry>
</row>
<row>
<entry>Punta Santiago</entry>
<entry>00741</entry>
</row>
<row>
<entry>Quebradillas</entry>
<entry>00678</entry>
</row>
<row>
<entry>Rincon</entry>
<entry>00677</entry>
</row>
<row>
<entry>Rio Grande</entry>
<entry>00745</entry>
</row>
<row>
<entry>Rio Blanco</entry>
<entry>00744</entry>
</row>
<row>
<entry>Rio Piedras</entry>
<entry>00927</entry>
</row>
<row>
<entry>Rosario</entry>
<entry>00636</entry>
</row>
<row>
<entry>Sabana Grande</entry>
<entry>00637</entry>
</row>
<row>
<entry>Sabana Hoyos</entry>
<entry>00688</entry>
</row>
<row>
<entry>Sabana Seca</entry>
<entry>00952</entry>
</row>
<row>
<entry>Saint Just</entry>
<entry>00978</entry>
</row>
<row>
<entry>Salinas</entry>
<entry>00751</entry>
</row>
<row>
<entry>San Antonio</entry>
<entry>00690</entry>
</row>
<row>
<entry>San German</entry>
<entry>00683</entry>
</row>
<row>
<entry>San Juan</entry>
<entry>00936</entry>
</row>
<row>
<entry>San Lorenzo</entry>
<entry>00754</entry>
</row>
<row>
<entry>San Sebastian</entry>
<entry>00685</entry>
</row>
<row>
<entry>Santa Isabel</entry>
<entry>00757</entry>
</row>
<row>
<entry>Santurce</entry>
<entry>00936</entry>
</row>
<row>
<entry>Toa Alta</entry>
<entry>00953</entry>
</row>
<row>
<entry>Toa Baja</entry>
<entry>00949</entry>
</row>
<row>
<entry>Trujillo Alto</entry>
<entry>00976</entry>
</row>
<row>
<entry>Utuado</entry>
<entry>00641</entry>
</row>
<row>
<entry>Vega Alta</entry>
<entry>00692</entry>
</row>
<row>
<entry>Vega Baja (box 1 - 9049)</entry>
<entry>00694</entry>
</row>
<row>
<entry>Vieques</entry>
<entry>00765</entry>
</row>
<row>
<entry>Villalba</entry>
<entry>00766</entry>
</row>
<row>
<entry>Yabucoa</entry>
<entry>00767</entry>
</row>
<row>
<entry>Yauco</entry>
<entry>00698</entry>
</row>
</tbody>
</tgroup>
</table></para>
<para><emphasis type="b">Virgin Islands (VI)</emphasis><table frame="all" id="id340103258" summary="Virgin Islands Zip Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">City</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">ZIP Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Charlotte Amalie</entry>
<entry>00802</entry>
</row>
<row>
<entry>Christiansted</entry>
<entry>00820</entry>
</row>
<row>
<entry>Cruz Bay</entry>
<entry>00830</entry>
</row>
<row>
<entry>Downtown</entry>
<entry>00840</entry>
</row>
<row>
<entry>Frederiksted</entry>
<entry>00840</entry>
</row>
<row>
<entry>Kingshill</entry>
<entry>00850</entry>
</row>
<row>
<entry>Saint Croix</entry>
<entry>00820</entry>
</row>
<row>
<entry>Saint John</entry>
<entry>00830</entry>
</row>
<row>
<entry>Saint Thomas</entry>
<entry>00805</entry>
</row>
<row>
<entry>Sunny Isle</entry>
<entry>00850</entry>
</row>
<row>
<entry>Veterans Annex</entry>
<entry>00820</entry>
</row>
</tbody>
</tgroup>
</table></para>
</exhibit>
<exhibit cols="1" id="id340101593"><exhibitnumber/><date>(10-30-2024)</date>
<title>Country Codes</title>
<table frame="all" id="id340102135" summary="Foreign Countries and Contry Codes" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="73*"/>
<colspec colname="col2" colwidth="27.00*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Foreign Country</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Country Code</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Afghanistan</entry>
<entry>AF</entry>
</row>
<row>
<entry>Aland Islands</entry>
<entry>AX</entry>
</row>
<row>
<entry>Albania</entry>
<entry>AL</entry>
</row>
<row>
<entry>Algeria</entry>
<entry>AG</entry>
</row>
<row>
<entry>Andorra</entry>
<entry>AN</entry>
</row>
<row>
<entry>Angola</entry>
<entry>AO</entry>
</row>
<row>
<entry>Anguilla</entry>
<entry>AV</entry>
</row>
<row>
<entry>Antarctic Lands</entry>
<entry>FS</entry>
</row>
<row>
<entry>Antarctica</entry>
<entry>AY</entry>
</row>
<row>
<entry>Antigua</entry>
<entry>AC</entry>
</row>
<row>
<entry>Antigua and Barbuda</entry>
<entry>AC</entry>
</row>
<row>
<entry>Argentina</entry>
<entry>AR</entry>
</row>
<row>
<entry>Armenia</entry>
<entry>AM</entry>
</row>
<row>
<entry>Aruba</entry>
<entry>AA</entry>
</row>
<row>
<entry>Ashmore Island</entry>
<entry>AT</entry>
</row>
<row>
<entry>Ashmore and Cartier Islands</entry>
<entry>AT</entry>
</row>
<row>
<entry>Australia</entry>
<entry>AS</entry>
</row>
<row>
<entry>Austria</entry>
<entry>AU</entry>
</row>
<row>
<entry>Azerbaijan</entry>
<entry>AJ</entry>
</row>
<row>
<entry>Bahamas</entry>
<entry>BF</entry>
</row>
<row>
<entry>Bahrain</entry>
<entry>BA</entry>
</row>
<row>
<entry>Baker Island</entry>
<entry>FQ</entry>
</row>
<row>
<entry>Balearic Islands (Spain)</entry>
<entry>SP</entry>
</row>
<row>
<entry>Bangladesh</entry>
<entry>BG</entry>
</row>
<row>
<entry>Barbados</entry>
<entry>BB</entry>
</row>
<row>
<entry>Barbuda</entry>
<entry>AC</entry>
</row>
<row>
<entry>Bassas da India</entry>
<entry>XX</entry>
</row>
<row>
<entry>Belarus</entry>
<entry>BO</entry>
</row>
<row>
<entry>Belgium</entry>
<entry>BE</entry>
</row>
<row>
<entry>Belize</entry>
<entry>BH</entry>
</row>
<row>
<entry>Benin</entry>
<entry>BN</entry>
</row>
<row>
<entry>Bermuda</entry>
<entry>BD</entry>
</row>
<row>
<entry>Bhutan</entry>
<entry>BT</entry>
</row>
<row>
<entry>Bolivia</entry>
<entry>BL</entry>
</row>
<row>
<entry>Bonaire, Sint Eustatius and Saba</entry>
<entry>BQ</entry>
</row>
<row>
<entry>Bosnia-Herzegovina</entry>
<entry>BK</entry>
</row>
<row>
<entry>Botswana</entry>
<entry>BC</entry>
</row>
<row>
<entry>Bouvet Island</entry>
<entry>BV</entry>
</row>
<row>
<entry>Brazil</entry>
<entry>BR</entry>
</row>
<row>
<entry>British Indian Ocean Territory</entry>
<entry>IO</entry>
</row>
<row>
<entry>British Virgin Islands</entry>
<entry>VI</entry>
</row>
<row>
<entry>Brunei</entry>
<entry>BX</entry>
</row>
<row>
<entry>Bulgaria</entry>
<entry>BU</entry>
</row>
<row>
<entry>Burkina Faso (Upper Volta)</entry>
<entry>UV</entry>
</row>
<row>
<entry>Burma/Myanmar</entry>
<entry>BM</entry>
</row>
<row>
<entry>Burundi</entry>
<entry>BY</entry>
</row>
<row>
<entry>Caicos Islands</entry>
<entry>TK</entry>
</row>
<row>
<entry>Cambodia</entry>
<entry>CB</entry>
</row>
<row>
<entry>Cameroon</entry>
<entry>CM</entry>
</row>
<row>
<entry>Canada</entry>
<entry>CA</entry>
</row>
<row>
<entry>Cape Verde/Cabo Verde</entry>
<entry>CV</entry>
</row>
<row>
<entry>Cartier Island</entry>
<entry>AT</entry>
</row>
<row>
<entry>Cayman Islands</entry>
<entry>CJ</entry>
</row>
<row>
<entry>Central African Republic</entry>
<entry>CT</entry>
</row>
<row>
<entry>Chad</entry>
<entry>CD</entry>
</row>
<row>
<entry>Chile</entry>
<entry>CI</entry>
</row>
<row>
<entry>China</entry>
<entry>CH</entry>
</row>
<row>
<entry>Christmas Island</entry>
<entry>KT</entry>
</row>
<row>
<entry>Clipperton Islands</entry>
<entry>IP</entry>
</row>
<row>
<entry>Cocos Island (Keeling Island)</entry>
<entry>CK</entry>
</row>
<row>
<entry>Colombia</entry>
<entry>CO</entry>
</row>
<row>
<entry>Comoros</entry>
<entry>CN</entry>
</row>
<row>
<entry>Congo, Republic of (Brazzaville)</entry>
<entry>CF</entry>
</row>
<row>
<entry>Congo, Democratic Republic of (Kinshasa)</entry>
<entry>CG</entry>
</row>
<row>
<entry>Cook Islands</entry>
<entry>CW</entry>
</row>
<row>
<entry>Coral Sea Islands Territory</entry>
<entry>CR</entry>
</row>
<row>
<entry>Costa Rica</entry>
<entry>CS</entry>
</row>
<row>
<entry>Cote d'Ivoire (Ivory Coast)</entry>
<entry>IV</entry>
</row>
<row>
<entry>Croatia</entry>
<entry>HR</entry>
</row>
<row>
<entry>Cuba</entry>
<entry>CU</entry>
</row>
<row>
<entry>Curacao (Netherland Antillies)</entry>
<entry>UC</entry>
</row>
<row>
<entry>Cyprus</entry>
<entry>CY</entry>
</row>
<row>
<entry>Czech Republic</entry>
<entry>EZ</entry>
</row>
<row>
<entry>Dem. People's Rep. of Korea (North)</entry>
<entry>KN</entry>
</row>
<row>
<entry>Dem. Rep. of Congo (Kinshasa)</entry>
<entry>CG</entry>
</row>
<row>
<entry>Denmark</entry>
<entry>DA</entry>
</row>
<row>
<entry>Djibouti</entry>
<entry>DJ</entry>
</row>
<row>
<entry>Dominica</entry>
<entry>DO</entry>
</row>
<row>
<entry>Dominican Republic</entry>
<entry>DR</entry>
</row>
<row>
<entry>East Timor</entry>
<entry>TT</entry>
</row>
<row>
<entry>Ecuador</entry>
<entry>EC</entry>
</row>
<row>
<entry>Egypt</entry>
<entry>EG</entry>
</row>
<row>
<entry>El Salvador</entry>
<entry>ES</entry>
</row>
<row>
<entry>Eleuthera Island (Bahamas)</entry>
<entry>BF</entry>
</row>
<row>
<entry>England</entry>
<entry>UK</entry>
</row>
<row>
<entry>Equatorial Guinea</entry>
<entry>EK</entry>
</row>
<row>
<entry>Eritrea</entry>
<entry>ER</entry>
</row>
<row>
<entry>Estonia</entry>
<entry>EN</entry>
</row>
<row>
<entry>Eswatini (formerly Swaziland)</entry>
<entry>WZ</entry>
</row>
<row>
<entry>Ethiopia</entry>
<entry>ET</entry>
</row>
<row>
<entry>Europa Island</entry>
<entry>EU</entry>
</row>
<row>
<entry>Falkland Islands</entry>
<entry>FK</entry>
</row>
<row>
<entry>Faroe Islands</entry>
<entry>FO</entry>
</row>
<row>
<entry>Fiji</entry>
<entry>FJ</entry>
</row>
<row>
<entry>Finland</entry>
<entry>FI</entry>
</row>
<row>
<entry>France</entry>
<entry>FR</entry>
</row>
<row>
<entry>French Guiana</entry>
<entry>XX</entry>
</row>
<row>
<entry>French Polynesia</entry>
<entry>FP</entry>
</row>
<row>
<entry>French Southern and Antarctic Lands</entry>
<entry>FS</entry>
</row>
<row>
<entry>Futuna</entry>
<entry>WF</entry>
</row>
<row>
<entry>Gabon</entry>
<entry>GB</entry>
</row>
<row>
<entry>Gambia</entry>
<entry>GA</entry>
</row>
<row>
<entry>Georgia</entry>
<entry>GG</entry>
</row>
<row>
<entry>Germany</entry>
<entry>GM</entry>
</row>
<row>
<entry>Ghana</entry>
<entry>GH</entry>
</row>
<row>
<entry>Gibraltar</entry>
<entry>GI</entry>
</row>
<row>
<entry>Glorioso Islands</entry>
<entry>GO</entry>
</row>
<row>
<entry>Great Britain</entry>
<entry>UK</entry>
</row>
<row>
<entry>Greece</entry>
<entry>GR</entry>
</row>
<row>
<entry>Greenland</entry>
<entry>GL</entry>
</row>
<row>
<entry>Grenada</entry>
<entry>GJ</entry>
</row>
<row>
<entry>Grenadines</entry>
<entry>VC</entry>
</row>
<row>
<entry>Guadeloupe</entry>
<entry>GP</entry>
</row>
<row>
<entry>Guam</entry>
<entry>GQ</entry>
</row>
<row>
<entry>Guatemala</entry>
<entry>GT</entry>
</row>
<row>
<entry>Guernsey</entry>
<entry>GK</entry>
</row>
<row>
<entry>Guinea</entry>
<entry>GV</entry>
</row>
<row>
<entry>Guinea-Bissau</entry>
<entry>PU</entry>
</row>
<row>
<entry>Guyana</entry>
<entry>GY</entry>
</row>
<row>
<entry>Haiti</entry>
<entry>HA</entry>
</row>
<row>
<entry>Heard Island and McDonald Island</entry>
<entry>HM</entry>
</row>
<row>
<entry>Holy See</entry>
<entry>VT</entry>
</row>
<row>
<entry>Honduras</entry>
<entry>HO</entry>
</row>
<row>
<entry>Hong Kong</entry>
<entry>HK</entry>
</row>
<row>
<entry>Howland Island</entry>
<entry>HQ</entry>
</row>
<row>
<entry>Hungary</entry>
<entry>HU</entry>
</row>
<row>
<entry>Iceland</entry>
<entry>IC</entry>
</row>
<row>
<entry>India</entry>
<entry>IN</entry>
</row>
<row>
<entry>Indonesia</entry>
<entry>ID</entry>
</row>
<row>
<entry>Iran</entry>
<entry>IR</entry>
</row>
<row>
<entry>Iraq</entry>
<entry>IZ</entry>
</row>
<row>
<entry>Ireland</entry>
<entry>EI</entry>
</row>
<row>
<entry>Isle of Man</entry>
<entry>IM</entry>
</row>
<row>
<entry>Israel</entry>
<entry>IS</entry>
</row>
<row>
<entry>Italy</entry>
<entry>IT</entry>
</row>
<row>
<entry>Ivory Coast</entry>
<entry>IV</entry>
</row>
<row>
<entry>Jamaica</entry>
<entry>JM</entry>
</row>
<row>
<entry>Jan Mayen</entry>
<entry>JN</entry>
</row>
<row>
<entry>Japan</entry>
<entry>JA</entry>
</row>
<row>
<entry>Jarvis Island</entry>
<entry>DQ</entry>
</row>
<row>
<entry>Jersey</entry>
<entry>JE</entry>
</row>
<row>
<entry>Johnston Atoll</entry>
<entry>JQ</entry>
</row>
<row>
<entry>Jordan</entry>
<entry>JO</entry>
</row>
<row>
<entry>Juan de Nova Island</entry>
<entry>JU</entry>
</row>
<row>
<entry>Kazakhstan</entry>
<entry>KZ</entry>
</row>
<row>
<entry>Kenya</entry>
<entry>KE</entry>
</row>
<row>
<entry>Kingman Reef</entry>
<entry>KQ</entry>
</row>
<row>
<entry>Kiribati</entry>
<entry>KR</entry>
</row>
<row>
<entry>Korea</entry>
<entry>KS</entry>
</row>
<row>
<entry>Korea (North)</entry>
<entry>KN</entry>
</row>
<row>
<entry>Korea (South)</entry>
<entry>KS</entry>
</row>
<row>
<entry>Kosovo</entry>
<entry>KV</entry>
</row>
<row>
<entry>Kurile Islands (Russia)</entry>
<entry>RS</entry>
</row>
<row>
<entry>Kuwait</entry>
<entry>KU</entry>
</row>
<row>
<entry>Kyrgyzstan</entry>
<entry>KG</entry>
</row>
<row>
<entry>Laos</entry>
<entry>LA</entry>
</row>
<row>
<entry>Latvia</entry>
<entry>LG</entry>
</row>
<row>
<entry>Lebanon</entry>
<entry>LE</entry>
</row>
<row>
<entry>Lesotho</entry>
<entry>LT</entry>
</row>
<row>
<entry>Liberia</entry>
<entry>LI</entry>
</row>
<row>
<entry>Libya</entry>
<entry>LY</entry>
</row>
<row>
<entry>Liechtenstein</entry>
<entry>LS</entry>
</row>
<row>
<entry>Lithuania</entry>
<entry>LH</entry>
</row>
<row>
<entry>Luxembourg</entry>
<entry>LU</entry>
</row>
<row>
<entry>Macau/Macao</entry>
<entry>MC</entry>
</row>
<row>
<entry>Macedonia/North Macedonia</entry>
<entry>MK</entry>
</row>
<row>
<entry>Madagascar</entry>
<entry>MA</entry>
</row>
<row>
<entry>Malawi</entry>
<entry>MI</entry>
</row>
<row>
<entry>Malaysia</entry>
<entry>MY</entry>
</row>
<row>
<entry>Maldives</entry>
<entry>MV</entry>
</row>
<row>
<entry>Mali</entry>
<entry>ML</entry>
</row>
<row>
<entry>Malta</entry>
<entry>MT</entry>
</row>
<row>
<entry>Mariana Island</entry>
<entry>CQ</entry>
</row>
<row>
<entry>Marshall Islands</entry>
<entry>RM</entry>
</row>
<row>
<entry>Martinique</entry>
<entry>MB</entry>
</row>
<row>
<entry>Mauritania</entry>
<entry>MR</entry>
</row>
<row>
<entry>Mauritius</entry>
<entry>MP</entry>
</row>
<row>
<entry>Mayotte</entry>
<entry>MF</entry>
</row>
<row>
<entry>McDonald Island</entry>
<entry>HM</entry>
</row>
<row>
<entry>Mexico</entry>
<entry>MX</entry>
</row>
<row>
<entry>Micronesia</entry>
<entry>FM</entry>
</row>
<row>
<entry>Midway Islands</entry>
<entry>MQ</entry>
</row>
<row>
<entry>Miquelon</entry>
<entry>SB</entry>
</row>
<row>
<entry>Moldova</entry>
<entry>MD</entry>
</row>
<row>
<entry>Monaco</entry>
<entry>MN</entry>
</row>
<row>
<entry>Mongolia</entry>
<entry>MG</entry>
</row>
<row>
<entry>Montenegro</entry>
<entry>MJ</entry>
</row>
<row>
<entry>Montserrat</entry>
<entry>MH</entry>
</row>
<row>
<entry>Morocco</entry>
<entry>MO</entry>
</row>
<row>
<entry>Mozambique</entry>
<entry>MZ</entry>
</row>
<row>
<entry>Myanmar/Burma</entry>
<entry>BM</entry>
</row>
<row>
<entry>Namibia</entry>
<entry>WA</entry>
</row>
<row>
<entry>Nauru</entry>
<entry>NR</entry>
</row>
<row>
<entry>Navassa Island</entry>
<entry>BQ</entry>
</row>
<row>
<entry>Nepal</entry>
<entry>NP</entry>
</row>
<row>
<entry>Netherlands</entry>
<entry>NL</entry>
</row>
<row>
<entry>Nevis</entry>
<entry>SC</entry>
</row>
<row>
<entry>New Caledonia</entry>
<entry>NC</entry>
</row>
<row>
<entry>New Zealand</entry>
<entry>NZ</entry>
</row>
<row>
<entry>Nicaragua</entry>
<entry>NU</entry>
</row>
<row>
<entry>Niger</entry>
<entry>NG</entry>
</row>
<row>
<entry>Nigeria</entry>
<entry>NI</entry>
</row>
<row>
<entry>Niue</entry>
<entry>NE</entry>
</row>
<row>
<entry>Norfolk Island</entry>
<entry>NF</entry>
</row>
<row>
<entry>North Korea</entry>
<entry>KN</entry>
</row>
<row>
<entry>North Macedonia/Macedonia</entry>
<entry>MK</entry>
</row>
<row>
<entry>Northern Ireland</entry>
<entry>UK</entry>
</row>
<row>
<entry>Norway</entry>
<entry>NO</entry>
</row>
<row>
<entry>Oman</entry>
<entry>MU</entry>
</row>
<row>
<entry>Other (country not identified elsewhere)</entry>
<entry>XX</entry>
</row>
<row>
<entry>Pakistan</entry>
<entry>PK</entry>
</row>
<row>
<entry>Palmyra Atoll</entry>
<entry>LQ</entry>
</row>
<row>
<entry>Panama</entry>
<entry>PM</entry>
</row>
<row>
<entry>Papua New Guinea</entry>
<entry>PP</entry>
</row>
<row>
<entry>Paracel Islands</entry>
<entry>PF</entry>
</row>
<row>
<entry>Paraguay</entry>
<entry>PA</entry>
</row>
<row>
<entry>Peru</entry>
<entry>PE</entry>
</row>
<row>
<entry>Philippines</entry>
<entry>RP</entry>
</row>
<row>
<entry>Pitcairn Islands</entry>
<entry>PC</entry>
</row>
<row>
<entry>Poland</entry>
<entry>PL</entry>
</row>
<row>
<entry>Portugal</entry>
<entry>PO</entry>
</row>
<row>
<entry>Principe</entry>
<entry>TP</entry>
</row>
<row>
<entry>Qatar</entry>
<entry>QA</entry>
</row>
<row>
<entry>Redonda (British Virgin Islands)</entry>
<entry>VI</entry>
</row>
<row>
<entry>Reunion</entry>
<entry>RE</entry>
</row>
<row>
<entry>Romania</entry>
<entry>RO</entry>
</row>
<row>
<entry>Russia (Russian Federation)</entry>
<entry>RS</entry>
</row>
<row>
<entry>Rwanda</entry>
<entry>RW</entry>
</row>
<row>
<entry>Ryukyu Islands (Japan)</entry>
<entry>JA</entry>
</row>
<row>
<entry>S Georgia Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>S Georgia Island and S Sandwich Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>S Sandwich Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>Samoa</entry>
<entry>WS</entry>
</row>
<row>
<entry>San Marino</entry>
<entry>SM</entry>
</row>
<row>
<entry>Sao Tome and Principe</entry>
<entry>TP</entry>
</row>
<row>
<entry>Sarawak</entry>
<entry>MY</entry>
</row>
<row>
<entry>Saudi Arabia</entry>
<entry>SA</entry>
</row>
<row>
<entry>Scotland</entry>
<entry>UK</entry>
</row>
<row>
<entry>Senegal</entry>
<entry>SG</entry>
</row>
<row>
<entry>Serbia</entry>
<entry>RI</entry>
</row>
<row>
<entry>Seychelles</entry>
<entry>SE</entry>
</row>
<row>
<entry>Sierra Leone</entry>
<entry>SL</entry>
</row>
<row>
<entry>Singapore</entry>
<entry>SN</entry>
</row>
<row>
<entry>Sint Maarten (Dutch part) (not St. Martin-French part)</entry>
<entry>SD</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
<entry>LO</entry>
</row>
<row>
<entry>Slovenia</entry>
<entry>SI</entry>
</row>
<row>
<entry>Solomon Islands</entry>
<entry>BP</entry>
</row>
<row>
<entry>Somalia</entry>
<entry>SO</entry>
</row>
<row>
<entry>South Africa</entry>
<entry>SF</entry>
</row>
<row>
<entry>South Georgia Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>South Georgia Island and South Sandwich Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>South Korea</entry>
<entry>KS</entry>
</row>
<row>
<entry>South Sandwich Island</entry>
<entry>SX</entry>
</row>
<row>
<entry>South Sudan</entry>
<entry>SS</entry>
</row>
<row>
<entry>Spain</entry>
<entry>SP</entry>
</row>
<row>
<entry>Spratly Islands</entry>
<entry>PG</entry>
</row>
<row>
<entry>Sri Lanka</entry>
<entry>CE</entry>
</row>
<row>
<entry>(St) Saint Barthelemy</entry>
<entry>TB</entry>
</row>
<row>
<entry>St. Helena</entry>
<entry>SH</entry>
</row>
<row>
<entry>St. Kitts and Nevis</entry>
<entry>SC</entry>
</row>
<row>
<entry>St. Lucia</entry>
<entry>ST</entry>
</row>
<row>
<entry>St. Martin (French part) (not Sint Maarten-Dutch part)</entry>
<entry>RN</entry>
</row>
<row>
<entry>St. Miquelon</entry>
<entry>SB</entry>
</row>
<row>
<entry>St. Pierre</entry>
<entry>SB</entry>
</row>
<row>
<entry>St. Pierre and Miquelon</entry>
<entry>SB</entry>
</row>
<row>
<entry>St. Vincent and Grenadines</entry>
<entry>VC</entry>
</row>
<row>
<entry>Sudan</entry>
<entry>SU</entry>
</row>
<row>
<entry>Suriname</entry>
<entry>NS</entry>
</row>
<row>
<entry>Svalbard</entry>
<entry>SV</entry>
</row>
<row>
<entry>Swaziland (now Eswatini)</entry>
<entry>WZ</entry>
</row>
<row>
<entry>Sweden</entry>
<entry>SW</entry>
</row>
<row>
<entry>Switzerland</entry>
<entry>SZ</entry>
</row>
<row>
<entry>Syria</entry>
<entry>SY</entry>
</row>
<row>
<entry>Taiwan</entry>
<entry>TW</entry>
</row>
<row>
<entry>Tajikistan</entry>
<entry>TI</entry>
</row>
<row>
<entry>Tanzania</entry>
<entry>TZ</entry>
</row>
<row>
<entry>Thailand</entry>
<entry>TH</entry>
</row>
<row>
<entry>The Bahamas</entry>
<entry>BF</entry>
</row>
<row>
<entry>The Gambia</entry>
<entry>GA</entry>
</row>
<row>
<entry>The Netherlands</entry>
<entry>NL</entry>
</row>
<row>
<entry>Timor-Leste</entry>
<entry>TT</entry>
</row>
<row>
<entry>Togo</entry>
<entry>TO</entry>
</row>
<row>
<entry>Tokelau</entry>
<entry>TL</entry>
</row>
<row>
<entry>Tonga</entry>
<entry>TN</entry>
</row>
<row>
<entry>Tortola</entry>
<entry>VI</entry>
</row>
<row>
<entry>Trinidad and Tobago</entry>
<entry>TD</entry>
</row>
<row>
<entry>Tromelin Island</entry>
<entry>TE</entry>
</row>
<row>
<entry>Tunisia</entry>
<entry>TS</entry>
</row>
<row>
<entry>Turkey/Turkiye</entry>
<entry>TU</entry>
</row>
<row>
<entry>Turkmenistan</entry>
<entry>TX</entry>
</row>
<row>
<entry>Turks and Caicos Islands</entry>
<entry>TK</entry>
</row>
<row>
<entry>Tuvalu</entry>
<entry>TV</entry>
</row>
<row>
<entry>Uganda</entry>
<entry>UG</entry>
</row>
<row>
<entry>Ukraine</entry>
<entry>UP</entry>
</row>
<row>
<entry>United Arab Emirates</entry>
<entry>AE</entry>
</row>
<row>
<entry>United Kingdom</entry>
<entry>UK</entry>
</row>
<row>
<entry>Uruguay</entry>
<entry>UY</entry>
</row>
<row>
<entry>Uzbekistan</entry>
<entry>UZ</entry>
</row>
<row>
<entry>Vanuatu</entry>
<entry>NH</entry>
</row>
<row>
<entry>Vatican City</entry>
<entry>VT</entry>
</row>
<row>
<entry>Venezuela</entry>
<entry>VE</entry>
</row>
<row>
<entry>Vietnam</entry>
<entry>VM</entry>
</row>
<row>
<entry>Wake Island</entry>
<entry>WQ</entry>
</row>
<row>
<entry>Wales</entry>
<entry>UK</entry>
</row>
<row>
<entry>Wallis and Futuna</entry>
<entry>WF</entry>
</row>
<row>
<entry>Windward Island</entry>
<entry>VC</entry>
</row>
<row>
<entry>Yemen</entry>
<entry>YM</entry>
</row>
<row>
<entry>Zambia</entry>
<entry>ZA</entry>
</row>
<row>
<entry>Zimbabwe</entry>
<entry>ZI</entry>
</row>
<row>
<entry>All Other Countries</entry>
<entry>XX</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit cols="1" id="id340101594"><exhibitnumber/><date>(10-30-2024)</date>
<title>Types of Non-Immigrant Visa Issued to Aliens Admitted to the U.S.</title>
<table frame="all" id="id340102739" summary="VISA Chart" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="middle"><emphasis type="b">Visa Type</emphasis></entry>
<entry align="center" valign="middle"><emphasis type="b">Description</emphasis></entry>
<entry align="center" valign="middle"><emphasis type="b">Residency Status For Income Tax Purposes</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry align="center" valign="middle">A</entry>
<entry valign="middle"><emphasis type="q">Diplomatic</emphasis> Visa</entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests, see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis>.</note></entry>
</row>
<row>
<entry align="center" valign="middle">B</entry>
<entry valign="middle"><emphasis type="q">Visitors Visa</emphasis><bulletlist>
<li>B - 1: Business</li>
<li>B - 2: Tourism; Medical Treatment</li>
<li>Cannot work as employee for United States or foreign employer, but can be independent contractor</li>
</bulletlist></entry>
<entry valign="middle">Nonresident or Resident Alien based on substantial presence</entry>
</row>
<row>
<entry align="center" valign="middle">C</entry>
<entry valign="middle">In Transit - Must depart from United States within 10-20 days from arrival </entry>
<entry valign="middle">Nonresident Alien (unless meets substantial presence based on number of days in U.S. during tax year)</entry>
</row>
<row>
<entry align="center" valign="middle">D</entry>
<entry valign="middle">Ship crew members</entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
<row>
<entry align="center" valign="middle">E</entry>
<entry valign="middle"><bulletlist>
<li>E - 1: Treaty Trader</li>
<li>E - 2: Treaty Investor</li>
</bulletlist></entry>
<entry valign="middle">Status depends on length of stay in the U.S. (substantial presence)</entry>
</row>
<row>
<entry align="center" valign="middle">F</entry>
<entry valign="middle">Foreign Student already accepted by college or university for full course of study.<note>Generally, unable to accept employment</note></entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
<row>
<entry align="center" valign="middle">G</entry>
<entry valign="middle">Works for foreign government or International Organization (e.g., United Nations) </entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
<row>
<entry align="center" valign="middle">H</entry>
<entry valign="middle">Temporary Worker - Visa petition filed by U.S. employer must be approved<note>Foreign agricultural workers temporarily admitted to the U.S. on H-2A visas are exempt from U.S. social security and Medicare taxes (SE tax). The wages earned are subject to U.S. income tax; however, H-2A workers are exempt from federal income tax withholding requirements.</note> </entry>
<entry valign="middle">Status depends on length of stay in the U.S. (substantial presence)</entry>
</row>
<row>
<entry align="center" valign="middle">I</entry>
<entry valign="middle">Foreign media representative - Journalist </entry>
<entry valign="middle">Status depends on length of stay in the U.S. (substantial presence)</entry>
</row>
<row>
<entry align="center" valign="middle">J</entry>
<entry valign="middle">Exchange Visitor (USA sponsored) - Foreign Professor or Teacher <note>Generally, length of stay in the United States is 2 years</note></entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis>.</note></entry>
</row>
<row>
<entry align="center" valign="middle">K</entry>
<entry valign="middle">Fiancee of U.S. citizen<note>Marriage must take place within 90 days of arrival in U.S.</note></entry>
<entry valign="middle"><bulletlist>
<li>Nonresident Alien if not going to reside in U.S. with spouse</li>
<li>Resident Alien if going to reside permanently in U.S. (substantial presence)</li>
</bulletlist></entry>
</row>
<row>
<entry align="center" valign="middle">L</entry>
<entry valign="middle">Intra company transferee</entry>
<entry valign="middle">Status depends on length of stay in the U.S. (substantial presence)</entry>
</row>
<row>
<entry align="center" valign="middle">M</entry>
<entry valign="middle">Student in vocational or other non-academic school </entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
<row>
<entry align="center" valign="middle">Q</entry>
<entry valign="middle">Treated as engaged in trade or business in the United States </entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis>; or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
<row>
<entry align="center" valign="middle">TN</entry>
<entry valign="middle">Both NAFTA (effective on or before June 30, 2020) and its successor, the United States-Mexico-Canada Agreement (USMCA) (effective July 1, 2020) allow temporary entry of Canadian and Mexican professionals in qualifying occupations to work.</entry>
<entry valign="middle">Nonresident Alien<note><emphasis type="b"> An alien (not a U.S. citizen) is considered a nonresident alien unless they meet the <emphasis type="q">green card test</emphasis> or substantial presence test. For details on tests see <seealso idref="id340102111">IRM 3.21.3.3.2</seealso></emphasis></note></entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit cols="1" id="id340101596"><exhibitnumber/><date>(10-30-2024)</date>
<title>Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties</title>
<para>The link below lists the income tax rates on income other than personal service income. The income code numbers shown in this table are the same as the income codes on TY25 <citation type="Form">Form 1042-S</citation>. Use this table and the footnote references to verify tax treaty claims. <a external="yes" href="https://www.irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf" title="Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties">Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties</a>.</para>
<para><note>Those countries to which the U.S. - U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Uzbekistan</note><note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. In general, the rate on interest subject to withholding under the treaty is 15% through 2028, and thereafter, 10%; the rate on dividends, 15% on portfolio investments and 5% on dividends paid to a resident of Chile that is the beneficial owner of the dividend and that owns directly at least 10% of the voting stock of the company paying the dividend; and with respect to royalties, 2% for the right to use industrial and certain other equipment, and 10% for royalties paid with respect to other intangible property.</note><note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024, and for other taxes for taxable periods beginning after that date.</note><note>The U.S.-Russia tax treaty is suspended for these taxes withheld at source and in respect of other taxes as of August 16, 2024.</note></para>
</exhibit>
<exhibit cols="1" id="id340102555"><exhibitnumber/><date>(10-30-2024)</date>
<title>Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties</title>
<para>The link below is for <emphasis type="b">Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties</emphasis> is used to verify tax treaty claims exempting personal services compensation. Personal services income that may be fully or partly exempt from U.S. income tax. Use the link and the footnote references to verify tax treaty claims. <a external="yes" href="https://www.irs.gov/pub/irs-lbi/tax-treaty-table-2.pdf" title="Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties">Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties</a>.</para>
<para><note>Those countries to which the U.S. - U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Uzbekistan</note><note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024. Independent personal services are exempt from U.S. tax if a Chilean resident has a fixed base available to him in the United States and the income is attributable to that fixed base, or if the Chilean resident is present in the United States for more than 183 days in any twelve-month period commencing or ending in the taxable year concerned, and to the extent that the income is derived from those activities. Article 14. Dependent personal services are generally exempt from U.S. tax unless the Chilean resident is present in the United States for more than 183 days in any twelve-month period commencing or ending in the taxable year concerned, the remuneration is paid by a non-U.S. employer, and the remuneration is not borne by a permanent establishment that the employer has in the United States. Article 15. Directors’ fees of a Chilean resident paid by a company that is a United States resident that arise in the United States are not exempt unless they are paid in respect of a attendance at meetings held in Chile. Article 16.</note><note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024, and for other taxes for taxable periods beginning after that date.</note><note>The U.S.-Russia tax treaty is suspended for these taxes withheld at source and in respect of other taxes as of August 16, 2024.</note></para>
</exhibit>
<exhibit id="id340102042"><exhibitnumber/><date>(01-01-2021)</date>
<title>Form 8288-A and Form 13698</title>
<graphic id="id340102153" rotation="landscape"><file filename="34010111"/><descriptor><?Pub Dtl?>
<desc-para>This is a Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons and a Form 13698, International Credit(s) Verification Slip.</desc-para>
<desc-head>Form 8288-A</desc-head>
<desc-steplist>
<desc-li>Step 1 - Verify date in Box 1. Date of issue can only be during the tax period of the return. If date is different than the tax period on the return, delete Form 8288-A withholding from the return. Refer to IRM instructions at 3.21.3.84.13.4, <desc-quote>X</desc-quote> the entry where reported on Form 1040. Refer to IRM instructions at 3.21.3.15.1.28.</desc-li>
<desc-li>Step 2 - Verify the amount in Box 3 and make sure the amount is reported on one of the following: Schedule D column (d); Schedule E (page 2, part II); Form 4797 column (d); Form 4684 Section B. Dummying or correspondence maybe required. Refer to IRM instructions at 3.21.3.84.8.14.</desc-li>
<desc-li>Step 3 - All Withholding claimed in Box 4 must be verified through INTLWebAPPS.</desc-li>
</desc-steplist>
<desc-head>Form 13698</desc-head>
<desc-bulletlist>
<desc-li>Numbered Return: Attach verification slip (Form 13698), notate <desc-quote>verify Form 8288-A Credit</desc-quote> and edit Action Code <desc-quote>420</desc-quote>.</desc-li>
<desc-li>Unnumbered Return: Attach verification slip (Form 13698), notate <desc-quote>verify Form 8288-A Credit</desc-quote> and place entire return in designated bucket.</desc-li>
</desc-bulletlist>
<desc-bulletlist>
<desc-li>The following fields are on Form 13698:<br/>1 - TIN<br/>2 - MFT<br/>3 - Tax Period<br/>4 - Amount of credit<br/>5 - Verified by<br/>6 - Date<br/>7 - Total Credits<br/>8 - Comments</desc-li>
</desc-bulletlist>
</descriptor></graphic>
</exhibit>
<exhibit id="id340102634"><exhibitnumber/><date>(01-01-2021)</date>
<title>Prior Year Treaty table</title>
<index1><text>Exhibit</text>
<index2><text>3.21.3-12</text>
<index3><text>Prior Year Treaty table</text></index3></index2></index1>
<table frame="all" id="id340104723" summary="Prior Year Treaty Table" width="6.625in">
<title>Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties</title>
<tgroup cols="6" colsep="1" rowsep="3">
<colspec colname="col1" colsep="1" colwidth="15.92*"/>
<colspec colname="col2" colsep="1" colwidth="19.98*"/>
<colspec colname="col3" colsep="1" colwidth="15.02*"/>
<colspec colname="col4" colsep="1" colwidth="17.03*"/>
<colspec colname="col5" colsep="1" colwidth="17.03*"/>
<colspec colname="col6" colwidth="15.02*"/>
<thead>
<row rowsep="1">
<entry align="center"><emphasis type="b">Country</emphasis></entry>
<entry align="center"><emphasis type="b">Purpose</emphasis></entry>
<entry align="center"><emphasis type="b">Maximum Presence in the U.S.</emphasis></entry>
<entry align="center"><emphasis type="b">Required Employer or Payer</emphasis></entry>
<entry align="center"><emphasis type="b">Maximum Amount of Compensation</emphasis></entry>
<entry align="center"><emphasis type="b">Treaty Article</emphasis></entry>
</row>
</thead>
<tbody>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Scholarship or Fellowship Grant</entry>
<entry>No Limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>No limit</entry>
<entry>XIII(3)</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Independent Personal Service</entry>
<entry>183 days</entry>
<entry>Austrian resident contractor</entry>
<entry>No limit</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Independent Personal Service</entry>
<entry>183 days</entry>
<entry>Other foreign or U.S. contractor</entry>
<entry>$3,000</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Dependent Personal Service</entry>
<entry>183 days</entry>
<entry>Austrian resident</entry>
<entry>No limit</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Dependent Personal Service</entry>
<entry>183 days</entry>
<entry>Other foreign or U.S. resident</entry>
<entry>$3,000</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIII(1) and (2)</entry>
</row>
<row rowsep="1">
<entry>Austria<br/>TY 1998 - Prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>1 year</entry>
<entry>Austrian resident</entry>
<entry>$10,000</entry>
<entry>XIII(4)</entry>
</row>
<row rowsep="1">
<entry>Bangladesh<br/>TY 2006 and prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Scholarship or Fellowship Grant</entry>
<entry>5 years</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>No limit</entry>
<entry>21(1)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Independent personal service</entry>
<entry>182 days</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>14(2)(a)(b)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Public Entertainment</entry>
<entry>90 days</entry>
<entry>Any contractor</entry>
<entry>$3,000</entry>
<entry>14(2)(c)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>182 days</entry>
<entry>Belgium resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>20</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>5 years</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>21(1)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Studying and Training: Compensation during training</entry>
<entry>12 consecutive months </entry>
<entry>Belgium resident</entry>
<entry>$5,000</entry>
<entry>21(2)(b)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Studying and Training: Compensation during training</entry>
<entry>5 years</entry>
<entry>Other foreign or U.S. resident</entry>
<entry>$2,000 p.a.</entry>
<entry>21(1)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>12 consecutive months</entry>
<entry>Belgium resident</entry>
<entry>$5,000</entry>
<entry>21(2)(a)</entry>
</row>
<row rowsep="1">
<entry>Belgium<br/>TY 2007 - Prior</entry>
<entry>Studying and Training: Compensation under U.S. Govt Program</entry>
<entry>1 year</entry>
<entry>U.S. government or its contractor</entry>
<entry>$10,000</entry>
<entry>21(3)</entry>
</row>
<row rowsep="1">
<entry>Bulgaria<br/>TY 2008 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2003 - Prior</entry>
<entry>Independent personal service</entry>
<entry>No limit</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>XIV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>No limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$10,000</entry>
<entry>XV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XX</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2008 - 2004</entry>
<entry>Independent personal service</entry>
<entry>No limit</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>XIV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2008 - 2004</entry>
<entry>Public Entertainment</entry>
<entry>No limit</entry>
<entry>Any contractor</entry>
<entry>$15,000 p.a.</entry>
<entry>XVI</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2008 - 2004</entry>
<entry>Dependent personal service</entry>
<entry>No limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$10,000</entry>
<entry>XV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2008 - 2004</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XV</entry>
</row>
<row rowsep="1">
<entry>Canada<br/>TY 2008 - 2004</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XX</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Independent personal service</entry>
<entry>180 days</entry>
<entry>Danish resident contractor</entry>
<entry>No limit</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Independent personal service</entry>
<entry>90 days</entry>
<entry>Other foreign or U.S. contractor</entry>
<entry>$3,000</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>180 days</entry>
<entry>Danish resident</entry>
<entry>No limit</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>90 days</entry>
<entry>Other foreign or U.S. resident</entry>
<entry>$3,000</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>XIV</entry>
</row>
<row rowsep="1">
<entry>Denmark<br/>TY 2000 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIII</entry>
</row>
<row rowsep="1">
<entry>Estonia<br/>TY 1999 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Scholarship or Fellowship Grant</entry>
<entry>No limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>No limit</entry>
<entry>20(3)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Public Entertainment</entry>
<entry>No limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$20,000</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational or research institution</entry>
<entry>No limit</entry>
<entry>20(1)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>20(2)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Studying and Training: Compensation during study or training</entry>
<entry>4 years</entry>
<entry>Any foreign resident</entry>
<entry>$5,000</entry>
<entry>20(4)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2007 and prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>1 year</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$10,000</entry>
<entry>20(5)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Scholarship or fellowship grant</entry>
<entry>No limit</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>No limit</entry>
<entry>21(1)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Independent personal service</entry>
<entry>No limit</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>14</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Independent personal service: Public entertainment</entry>
<entry>No limit</entry>
<entry>Any contractor</entry>
<entry>$20,000 p.a.</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Dependent personal service: Public entertainment</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>$20,000 p.a.</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Teaching</entry>
<entry>2 years </entry>
<entry>U.S. educational or research institution</entry>
<entry>No limit</entry>
<entry>20(1)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>20(2)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Studying and Training: Compensation during study or training</entry>
<entry>4 years</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$5,000 p.a.</entry>
<entry>20(4)</entry>
</row>
<row rowsep="1">
<entry>Germany<br/>TY 2008 and prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>1 year</entry>
<entry>Any German enterprise or foreign organization or institution</entry>
<entry>$10,000</entry>
<entry>20(5)</entry>
</row>
<row rowsep="1">
<entry>Iceland<br/>TY 2008 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Ireland<br/>TY1998 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Irish resident contractor</entry>
<entry>No limit</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Ireland<br/>TY1998 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Irish resident</entry>
<entry>No limit</entry>
<entry>XI</entry>
</row>
<row rowsep="1">
<entry>Ireland<br/>TY1998 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>XVIII</entry>
</row>
<row rowsep="1">
<entry>Ireland<br/>TY1998 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Irish resident</entry>
<entry>No limit</entry>
<entry>XIX</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>14</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Independent personal service: Public entertainment</entry>
<entry>90 days</entry>
<entry>Any contractor</entry>
<entry>$12,000 p.a.</entry>
<entry>17(1)</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Independent personal service: Public entertainment</entry>
<entry>90 days</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$12,000 p.a.</entry>
<entry>17(1)</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>20</entry>
</row>
<row rowsep="1">
<entry>Italy<br/>TY 2010 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>21</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Scholarship or Fellowship Grant</entry>
<entry>5 years</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>No limit</entry>
<entry>20(1)</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Public Entertainment</entry>
<entry>90 days</entry>
<entry>Any contractor</entry>
<entry>$3,000</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Japanese resident</entry>
<entry>No limit</entry>
<entry>18</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>19</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>5 years</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>20(1)</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation during training</entry>
<entry>5 years</entry>
<entry>U.S. or any foreign resident</entry>
<entry>$2,000</entry>
<entry>20(1)</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>12 consecutive months</entry>
<entry>Japanese resident</entry>
<entry>$5,000</entry>
<entry>20(2)</entry>
</row>
<row rowsep="1">
<entry>Japan<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation under U.S. government program</entry>
<entry>1 year</entry>
<entry>U.S. government or its contractor</entry>
<entry>$10,000</entry>
<entry>20(3)</entry>
</row>
<row rowsep="1">
<entry>Latvia<br/>TY 1999 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Lithuania<br/>TY 1999 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Scholarship or Fellowship Grant</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIV(1)</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Independent personal service</entry>
<entry>180 days</entry>
<entry>Luxembourg resident</entry>
<entry>No limit</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Independent personal service</entry>
<entry>180 days</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$3,000</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>180 days</entry>
<entry>Luxembourg resident</entry>
<entry>No limit</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>180 days</entry>
<entry>Any U.S. or foreign resident</entry>
<entry>$3,000</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>XIII</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIV(1)</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation during training</entry>
<entry>1 year</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIV(1)</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation while gaining experience</entry>
<entry>1 year</entry>
<entry>Any foreign resident</entry>
<entry>$5,000</entry>
<entry>XIV(2)</entry>
</row>
<row rowsep="1">
<entry>Luxembourg<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Compensation under U.S. government program</entry>
<entry>1 year</entry>
<entry>U.S. government, its contractor, or a foreign resident</entry>
<entry>$10,000</entry>
<entry>XIV(3)</entry>
</row>
<row rowsep="1">
<entry>Malta<br/>TY 2010 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>New Zealand<br/>TY 2010 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>14</entry>
</row>
<row rowsep="1">
<entry>New Zealand<br/>TY 2010 - Prior</entry>
<entry>Independent personal service: Public entertainment</entry>
<entry>183 days</entry>
<entry>Any contractor</entry>
<entry>$10,000</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>New Zealand<br/>TY 2010 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>New Zealand<br/>TY 2010 - Prior</entry>
<entry>Dependent personal service: Public entertainment</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>$10,000</entry>
<entry>17</entry>
</row>
<row rowsep="1">
<entry>New Zealand<br/>TY 2010 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>20</entry>
</row>
<row rowsep="1">
<entry>Slovenia<br/>TY 2003 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>South Africa<br/>TY 1998 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Sri Lanka<br/>TY 2006 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Swiss resident contractor</entry>
<entry>No limit</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Other foreign or U.S. contractor</entry>
<entry>$10,000</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Swiss resident</entry>
<entry>No limit</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Other foreign or U.S. contractor</entry>
<entry>$10,000</entry>
<entry>X</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. educational institution</entry>
<entry>No limit</entry>
<entry>XII</entry>
</row>
<row rowsep="1">
<entry>Switzerland<br/>TY 1998 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>XIII</entry>
</row>
<row rowsep="1">
<entry>Thailand<br/>TY 1998 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Turkey<br/>TY 1998 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>Ukraine<br/>TY 2000 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
<row rowsep="1">
<entry>United Kingdom<br/>TY 2003 - Prior</entry>
<entry>Independent personal service</entry>
<entry>183 days</entry>
<entry>Any contractor</entry>
<entry>No limit</entry>
<entry>14</entry>
</row>
<row rowsep="1">
<entry>United Kingdom<br/>TY 2003 - Prior</entry>
<entry>Dependent personal service</entry>
<entry>183 days</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>15</entry>
</row>
<row rowsep="1">
<entry>United Kingdom<br/>TY 2003 - Prior</entry>
<entry>Teaching</entry>
<entry>2 years</entry>
<entry>U.S. education institution</entry>
<entry>No limit</entry>
<entry>20</entry>
</row>
<row rowsep="1">
<entry>United Kingdom<br/>TY 2003 - Prior</entry>
<entry>Studying and Training: Remittances or allowances</entry>
<entry>No limit</entry>
<entry>Any foreign resident</entry>
<entry>No limit</entry>
<entry>21</entry>
</row>
<row>
<entry>Venezuela<br/>TY 1999 - Prior</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
<entry>N/A</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit id="id340102648"><exhibitnumber/><date>(01-01-2015)</date>
<title>Examples of Resident Alien Cards (Green Cards) and Visas</title>
<graphic id="id340102649" rotation="landscape"><file filename="34010131"/><descriptor>
<desc-head>Alien Registration Receipt Cards</desc-head>
<desc-para>This exhibit shows three examples of Form I-551 Permanent Resident cards, current version, 2004 version and 1997 version.</desc-para>
</descriptor></graphic>
<graphic id="id340102650" rotation="landscape"><file filename="34010132"/><descriptor>
<desc-head>Resident Alien Cards</desc-head>
<desc-para>This exhibit shows two examples of Form I-551 Resident Alien cards, 1989/1992 version and 1977 version.</desc-para>
</descriptor></graphic>
</exhibit>
<exhibit id="id340103115"><exhibitnumber/><date>(01-01-2015)</date>
<title>Exempt Countries for Government Service Employees</title>
<para>Use the table below to determine the validity of Exempt Countries for Government Service Employees<table frame="all" id="id340105091" summary="Exempt Countries for Government Service Employees" width="6.625in">
<tgroup cols="3" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="33*"/>
<colspec colname="col2" colwidth="33*"/>
<colspec colname="col3" colwidth="34*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Mission</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Article </emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Government salary exempt from US tax?</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry>Armenia (USSR) </entry>
<entry>VI(1)(a) </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Australia </entry>
<entry>19 </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Austria </entry>
<entry>19 </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Azerbaijan (USSR)</entry>
<entry>VI(1)(a) </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Bangladesh </entry>
<entry>20 </entry>
<entry>Yes </entry>
</row>
<row>
<entry>Barbados</entry>
<entry>19 </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Belarus (USSR) </entry>
<entry>VI(1)(a) </entry>
<entry>Yes, if citizen of paying state </entry>
</row>
<row>
<entry>Belgium</entry>
<entry>18 </entry>
<entry>Yes </entry>
</row>
<row>
<entry>Bulgaria </entry>
<entry>18 </entry>
<entry>Yes </entry>
</row>
<row>
<entry>Canada </entry>
<entry>XIX </entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Chile (see note below)</entry>
<entry>19(1)</entry>
<entry>Yes</entry>
</row>
<row>
<entry>China</entry>
<entry>18</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Cyprus</entry>
<entry>22</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Czech Republic</entry>
<entry>20</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Denmark</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Egypt</entry>
<entry>21</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Estonia</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Finland</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>France</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Georgia (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Germany</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Greece</entry>
<entry>XI</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Hungary (see note below)</entry>
<entry>16</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Iceland</entry>
<entry>18</entry>
<entry>Yes</entry>
</row>
<row>
<entry>India</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Indonesia</entry>
<entry>18</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Ireland</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Israel</entry>
<entry>22</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Italy</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Jamaica</entry>
<entry>20</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Japan</entry>
<entry>18</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Kazakhstan</entry>
<entry>17</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Korea</entry>
<entry>22</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Kyrgyzstan (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Latvia</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Lithuania</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Luxembourg</entry>
<entry>20</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Malta</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Mexico</entry>
<entry>20</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Moldova (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Morocco</entry>
<entry>17</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Netherlands</entry>
<entry>20</entry>
<entry>Yes</entry>
</row>
<row>
<entry>New Zealand</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Norway</entry>
<entry>17</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Pakistan</entry>
<entry>IX</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Philippines</entry>
<entry>20</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Poland </entry>
<entry>19</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Portugal</entry>
<entry>21</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Romania </entry>
<entry>18</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Russia (Russian Federation) (see note below)</entry>
<entry>16</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Slovak Republic (Slovakia)</entry>
<entry>20</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Slovenia</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>South Africa</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Spain</entry>
<entry>21</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Sri Lanka</entry>
<entry>20</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Sweden</entry>
<entry>20</entry>
<entry>Yes,</entry>
</row>
<row>
<entry>Switzerland</entry>
<entry>19</entry>
<entry>Yes,</entry>
</row>
<row>
<?PubTbl row rht="0.34in"?>
<entry>Tajikistan (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Thailand</entry>
<entry>21</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Trinidad and Tobago</entry>
<entry>20</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Tunisia</entry>
<entry>19</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Turkey</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Turkmenistan (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Ukraine</entry>
<entry>18</entry>
<entry>Yes</entry>
</row>
<row>
<entry>United Kingdom</entry>
<entry>19</entry>
<entry>Yes</entry>
</row>
<row>
<entry>Uzbekistan (USSR)</entry>
<entry>VI(1)(a)</entry>
<entry>Yes, if citizen of paying state</entry>
</row>
<row>
<entry>Venezuela</entry>
<entry>20</entry>
<entry>Yes</entry>
</row>
</tbody>
</tgroup>
</table><note>The U.S.-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for other taxes for taxable periods beginning on or after January 1, 2024.</note><note>The U.S.-Hungary tax treaty was terminated in 2023 and ceased to have effect with respect to U.S. withholding tax after January 1, 2024, and for other taxes for taxable periods beginning after that date.</note><note>The U.S.-Russia tax treaty is suspended for taxes withheld at source and in respect of other taxes as of August 16, 2024.</note></para>
</exhibit>
<exhibit id="id340103190"><exhibitnumber/><date>(01-01-2024)</date>
<title>Correspondence Action Sheet Instructions Form 13900</title>
<graphic id="id340103082"><file filename="34010151"/><descriptor><?Pub Dtl?>
<desc-para>Correspondence Action Sheet Instructions for Form 13900 used to prepare Letter 4087C:<desc-bulletlist>
<desc-li>A - Prior Year returns only – Edit the tax year of the return in YYYY format.</desc-li>
<desc-li>B - To correspond for a missing SSN for a dependent, select box G.</desc-li>
<desc-li>C - For scholarship income exclusion support, select box I.</desc-li>
<desc-li>D - If withholding support is missing, select box L. Multiple line entries are acceptable.</desc-li>
<desc-li>E - If a green card and/or signed declaration are missing, select box N.</desc-li>
<desc-li>F - If Form 2555 is missing, select box O.</desc-li>
<desc-li>G - For boxes Y through 3, only one Form or Schedule can be selected per paragraph. Information must be filled in all the way across. Fill in all blanks and circle the F/S (Form/Schedule) that applies.</desc-li>
<desc-li>H - When selecting a paragraph that contains items separated by a slash (/) after a field number, such as <desc-quote>Schedule SE/Form 4137/Form 5329/Form 8919</desc-quote>, circle the choice that applies. See example for box 8.</desc-li>
<desc-li>I - When corresponding for Form 8962, also select box s to correspond for Form 1095-A if not attached.</desc-li>
<desc-li>J - Only approved fill-ins can be used when selecting box #. An open paragraph (fill-in) must always be approved by the National Headquarters Analyst.</desc-li>
<desc-li>K - Always select the appropriate fax paragraph from boxes &amp; through &gt;.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Edit Action Code <desc-quote>215</desc-quote> on the return. All amounts on Form 13900 must be edited in dollars and cents. Bracket negative amounts.</desc-para>
</descriptor></graphic>
<graphic id="id340103083"><file filename="34010152"/><descriptor><?Pub Dtl?>
<desc-para>Page 1 of Form 13900 showing the proper way to fill in the form based on the instructions.<desc-bulletlist>
<desc-li>Item A is beside field (04) Tax Period.</desc-li>
<desc-li>Item B is in the left margin beside paragraph G.</desc-li>
<desc-li>Item C is in the left margin beside paragraph I.</desc-li>
<desc-li>Item D is in the left margin beside paragraph L. Paragraph L has been marked with a red <desc-quote>x</desc-quote> to select it. Fill-in 05 has been edited in red with <desc-quote>25a, 25g.</desc-quote> Fill-in 06 has been edited in red with <desc-quote>1040-NR</desc-quote>.</desc-li>
<desc-li>Item E is in the left margin beside paragraph N.</desc-li>
<desc-li>Item F is in the left margin beside paragraph O.</desc-li>
<desc-li>Item G is in the left margin, and a bracket has been drawn to include all paragraphs from Y through 3.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>The paragraph fill-ins within Item G are completed as follows:<desc-bulletlist>
<desc-li>Paragraph Y: Form (13) is marked with a red <desc-quote>x</desc-quote>. 8863 is marked with a red <desc-quote>x</desc-quote>. Amt (14) has been edited in red with <desc-quote>1500.00</desc-quote>. Line (15) has been edited in red with <desc-quote>29</desc-quote> for the line number. (16) F/S has been edited in red with <desc-quote>1040</desc-quote>, and the <desc-quote>F</desc-quote> has been circled.</desc-li>
<desc-li>Paragraph 1: Schedule (25) is marked with a red <desc-quote>x</desc-quote>. A blank space has been marked with a red <desc-quote>x</desc-quote>, and the blank has been edited in red with <desc-quote>F</desc-quote>. Amt (26) has been edited in red with <desc-quote>1060.53</desc-quote>. Line (27) has been edited in red with <desc-quote>6</desc-quote> for the line number. () F/S has been edited in red with <desc-quote>1</desc-quote>, and the <desc-quote>S</desc-quote> has been circled.</desc-li>
<desc-li>Paragraph 2: Schedule (29) is marked with a red <desc-quote>x</desc-quote>. A blank space has been marked with a red <desc-quote>x</desc-quote>, and the blank has been edited in red with <desc-quote>8812</desc-quote>. Amt (30) has been edited in red with <desc-quote>3000.00</desc-quote>. Line (31) has been edited in red with <desc-quote>28</desc-quote> for the line number. (32) F/S has been edited in red with <desc-quote>1040</desc-quote>, and the <desc-quote>F</desc-quote> has been circled.</desc-li>
<desc-li>Item H is in the left margin beside paragraph 8. Paragraph 8 has been marked with a red <desc-quote>x</desc-quote> to select it. Beside field (43), <desc-quote>Schedule SE</desc-quote> has been circled in red. $ (44) has been edited in red with <desc-quote>700.00</desc-quote>. Line (45) has been edited in red with <desc-quote>4</desc-quote> for the line number. (46) F/S has been edited in red with <desc-quote>2</desc-quote>, and the <desc-quote>S</desc-quote> has been circled.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>A text box beneath the sheet states: <desc-quote>Edit Action Code 215 on the return after preparing F13900.</desc-quote></desc-para>
</descriptor></graphic>
<graphic id="id340103084"><file filename="34010153"/><descriptor><?Pub Dtl?>
<desc-para>Page 2 of Form 13900 showing the proper way to fill in the form based on the instructions used to prepare Letter 4087C:<desc-bulletlist>
<desc-li>Item I is in the left margin beside paragraph s.</desc-li>
<desc-li>Item J is in the left margin beside paragraph #.</desc-li>
<desc-li>Item K is in the left margin, and a bracket has been drawn to include all paragraphs from &amp; through &gt;.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>A text box beneath the sheet states: <desc-quote>Edit Action Code 215 on the return after preparing F13900.</desc-quote></desc-para>
</descriptor></graphic>
</exhibit>
<exhibit id="id340102117"><exhibitnumber/><date>(01-01-2024)</date>
<title>Correspondence Action Sheet Instructions <citation type="Form">Form 13975</citation></title>
<graphic id="id340102156"><file filename="34010161"/><descriptor><?Pub Dtl?>
<desc-para>Correspondence Action Sheet Instructions for Form 13975.<desc-bulletlist>
<desc-li>A - Select the box to indicate the return type.</desc-li>
<desc-li>B - Prior Year returns only – Edit the tax year of the return in YYYY format.</desc-li>
<desc-li>C - CY: Select box D when corresponding for missing supporting documentation of Part II, line 13a entry when ACTC is claimed. <br/>PY: Select box E when corresponding for missing supporting documentation of Part II, line 2 entry when ACTC is claimed. (Exception: for TY21, do not correspond.)</desc-li>
<desc-li>D - Select box H when corresponding for missing supporting documentation of Excess Social Security Taxes withheld.</desc-li>
<desc-li>E - CY: Select box I to correspond for Schedule SE when a Schedule SE cannot be dummied to support line 3. <br/>PY: Select box J to correspond for Part V when a Part V cannot be dummied to support line 3.</desc-li>
<desc-li>F - Select box M when corresponding for missing Schedule H.</desc-li>
<desc-li>G - Select box O and fill in the blanks when corresponding for a missing or incomplete form.</desc-li>
<desc-li>H - Select box S to correspond for a missing or incorrect TIN for a dependent.</desc-li>
<desc-li>I - Select box T to correspond for a missing or incomplete TIN for the primary or secondary taxpayer.</desc-li>
<desc-li>J - Select box V for missing documentary evidence or an incomplete Form 1310 when an original signature is present on a decedent return.</desc-li>
<desc-li>K - If selecting box 6, only approved fill-ins can be used. An open paragraph (fill-in) must always be approved by National Headquarters Analyst. Use English fill-ins for Form 1040-SS and Spanish fill-ins for Form 1040-SS (sp) and Form 1040-PR.</desc-li>
<desc-li>L - Select box 7,e when the return does not have original signatures or is missing documentary evidence for someone else to sign.</desc-li>
<desc-li>M - Always select the appropriate fax paragraph from boxes 8 through d.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Edit Action Code <desc-quote>215</desc-quote> on the return. All amounts on Form 13975 must be edited in dollars and cents. Bracket negative amounts.</desc-para>
</descriptor></graphic>
<graphic id="id340102144"><file filename="34010162"/><descriptor><?Pub Dtl?>
<desc-para>Form 13975 showing the proper way to fill in the form based on the instructions.<desc-bulletlist>
<desc-li>Item A is in the left margin beside the return type (1040-SS or 1040-SS (sp)/1040-PR) selection.</desc-li>
<desc-li>Item B is beside field (04) Tax Period.</desc-li>
<desc-li>Item C is in the left margin beside paragraphs D and E.</desc-li>
<desc-li>Item D is in the left margin beside paragraph H.</desc-li>
<desc-li>Item E is in the left margin beside paragraphs I and J.</desc-li>
<desc-li>Item F is in the left margin beside paragraph M.</desc-li>
<desc-li>Item G is in the left margin beside paragraph O.</desc-li>
<desc-li>Item H is in the left margin beside paragraph S.</desc-li>
<desc-li>Item I is in the left margin beside paragraph T.</desc-li>
<desc-li>Item J is in the left margin beside paragraph V.</desc-li>
<desc-li>Item K is in the left margin beside paragraph 6.</desc-li>
<desc-li>Item L is in the left margin beside paragraph 7,e.</desc-li>
<desc-li>Item M is in the left margin, and a bracket has been drawn to include all paragraphs from 8 through d.</desc-li>
</desc-bulletlist></desc-para>
<desc-para>Edit Action Code <desc-quote>215</desc-quote> on the return after preparing F13975.</desc-para>
</descriptor></graphic>
</exhibit>
<exhibit id="id340103241"><exhibitnumber/><date>(01-01-2016)</date>
<title>Copy of Receipt from Casinos in Lieu of Form 1042-S</title>
<graphic id="id340103214"><file filename="34010171"/><descriptor><?Pub Dtl?>
<desc-para>A copy of a receipt from a casino In lieu of Form 1042-S. The receipt includes gross winnings and Federal Tax withholding information.</desc-para>
</descriptor></graphic>
</exhibit>
<exhibit id="id340103242"><exhibitnumber/><date>(01-01-2018)</date>
<title>Letter 4087C Fill-in Paragraphs</title>
<table frame="all" id="id340103248" summary="Letter 4087C Fill-in Paragraphs" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="COLSPEC2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b"><emphasis type="u">Letter 4087C – International Return Incomplete for Processing</emphasis></emphasis></entry>
<entry align="center" valign="top"><emphasis type="b"><emphasis type="u">Literal</emphasis></emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">A</emphasis> - Form 1128 required for accounting period change</entry>
<entry>The tax return you submitted indicates you are changing your accounting period. Send us Form 1128, Application to Adopt, Change, or Retain a Tax Year, a copy of your application, or a statement relating to an application to change your accounting period. We are unable to process your return as submitted without this documentation or IRS authority.</entry>
</row>
<row>
<entry><emphasis type="b">B</emphasis> - IRC 965 Transition Tax Statement (Form 1040 Only)</entry>
<entry>Internal Revenue Code (IRC) Section 965 Transition Tax Statement was either not attached or was incomplete. Send us a completed, signed IRC Section 965 Transition Tax Statement to support the Section 965 claims on your tax return.</entry>
</row>
<row>
<entry><emphasis type="b">C</emphasis> - Disaster return with unsupported itemized deductions</entry>
<entry>Schedule A is incomplete or missing from your return. Complete the schedule with information that supports your entry for itemized deductions. If applicable, you must also submit any supporting forms for Schedule A, such as Form 4684.</entry>
</row>
<row>
<entry><emphasis type="b">D</emphasis> - EC 366, Employer and employee addresses in Puerto Rico (MeF) </entry>
<entry>Send us your Forms W-2, Wage and Tax Statement, used to support the amount of federal withholding on your tax return.</entry>
</row>
<row>
<entry><emphasis type="b">K</emphasis> - Second Correspondence</entry>
<entry>Thank you for sending us the information we requested on your tax return for the period shown on page 1 of this letter. We still need more information to process your return. Please send us the information we’ve requested in this letter.</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit id="id340103243"><exhibitnumber/><date>(01-01-2018)</date>
<title>Letter 2894SP and Letter 2894C Fill-in Paragraphs</title>
<table frame="all" id="id340103249" summary="Letter 2984SP Fill-in Paragraphs" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="COLSPEC1" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b"><emphasis type="u">Letter 2894SP (<citation type="Form">Form 1040-PR</citation>) – Returns Incomplete for Processing – <citation type="Form">Form 1040-PR</citation></emphasis></emphasis><note> Note: For English translation see Letter 2894C below.</note></entry>
<entry align="center" valign="top"><emphasis type="b">Literal</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">PD</emphasis> - <citation type="Form">Form 8959</citation>, Line 1 support of Medicare tax withheld</entry>
<entry>Envienos los Formularios W-2AS, W-2CM, W-2GU, W-2VI, y 499R-2/W-2PR que documentan su anotación en la linea 1 del Formulario 8959.</entry>
</row>
<row>
<entry><emphasis type="b">PM</emphasis> - EC 094 - Married Filing Separately</entry>
<entry>Su planilla indicó el estado civil casado que radica por separado. Sin embargo, esta incluye ingreso que pertenence a su cónyuge. Envíenos la planilla contributiva corregida con solo su ingreso. Si desea radicar conjuntamente, ambos cónyuges tienen que firmar.</entry>
</row>
</tbody>
</tgroup>
</table>
<table frame="all" id="id340103250" summary="Letter 2894C Fill-in Paragraphs" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="COLSPEC0" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b"><emphasis type="u">Letter 2894C (<citation type="Form">Form 1040-SS</citation>) – Returns Incomplete for Processing – <citation type="Form">Form 1040-SS</citation></emphasis></emphasis></entry>
<entry align="center" valign="top"><emphasis type="b"><emphasis type="u">Literal</emphasis></emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry><emphasis type="b">PJ</emphasis> - <citation type="Form">Form 8959</citation>, Line 1 support of Medicare tax withheld</entry>
<entry>Send us Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/W-2PR that document your amount for Medicare wages and tips on line 1 of <citation type="Form">Form 8959</citation>.</entry>
</row>
<row>
<entry><emphasis type="b">PL</emphasis> - EC 094 - Married Filing Separately</entry>
<entry>Your return indicates a married filing separately filing status. However, it includes income belonging to your spouse. Submit a corrected tax return with only your income. If you wish to file jointly, both spouses must sign a joint return.</entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
<exhibit id="id340103244"><exhibitnumber/><date>(10-30-2024)</date>
<title>Glossary</title>
<table frame="all" id="id340102778" summary="Glossary" width="6.625in">
<tgroup cols="2" colsep="1" rowsep="3">
<colspec colname="col1" colwidth="50*"/>
<colspec colname="col2" colwidth="50*"/>
<thead>
<row>
<entry align="center" valign="top"><emphasis type="b">Term</emphasis></entry>
<entry align="center" valign="top"><emphasis type="b">Definition</emphasis></entry>
</row>
</thead>
<tbody>
<row>
<entry valign="top">Alien</entry>
<entry valign="top">Any person who is not a U.S. citizen or U.S. National. For Income tax purposes, aliens are classified as Residents or Nonresidents.</entry>
</row>
<row>
<entry>Bona Fide Residence</entry>
<entry>A residence established in a foreign country or countries for an uninterrupted period which includes an entire year and part of the tax year of the return.</entry>
</row>
<row>
<entry>Competent Authority</entry>
<entry>The Commissioner, LB&amp;I is the U.S. Competent Authority charged with administering the provisions of tax treaties, interpreting and applying the treaties, and reaching mutual agreement in specific cases. The U.S. competent authority conducts the competent authority process through two offices, Advance Pricing and Mutual Agreement Program (APMA) and the Treaty Assistance and Interpretation Team (TAIT).</entry>
</row>
<row>
<entry>Domicile</entry>
<entry>A fixed or permanent place of living for an indefinite length of time. A domicile can be different from the taxpayer's residence.</entry>
</row>
<row>
<entry>Dual-Status</entry>
<entry>Aliens who are both Residents and Nonresidents of the U.S. within the same tax year.</entry>
</row>
<row>
<entry>Economic Impact Payment (EIP)</entry>
<entry>Advance Recovery Rebate Credit payments.</entry>
</row>
<row>
<entry>Effectively Connected Income</entry>
<entry>Any compensation received for personal services in the U.S. Any earned income derived from an office or fixed place of business in the U.S. Generally applies to nonresidents.</entry>
</row>
<row>
<entry>Excludable Income</entry>
<entry>Any income that can be omitted from taxable income such as <citation type="Form">Form 2555</citation>/<citation type="Form">Form 2555-EZ</citation> (TY 2018 and prior) exclusions, <citation type="Form">Form 4563</citation> exclusions and exclusions due to tax treaty conventions and IRC exclusions.</entry>
</row>
<row>
<entry>Foreign Tax Treaties</entry>
<entry>Country-specific tax treaties designed to avoid international double taxation and to prevent tax evasion.</entry>
</row>
<row>
<entry>Fulbright Grant</entry>
<entry>A grant under the Mutual Educational and Cultural Exchange Act of 1961. It can be received for teaching and research duties, or by students.</entry>
</row>
<row>
<entry>Green Card Test</entry>
<entry>A taxpayer is a lawful permanent resident of the U.S. at any time during the calendar year if that person has been issued an alien registration card, also known as a green card.</entry>
</row>
<row>
<entry><citation type="IRC">IRC 911</citation></entry>
<entry>Section of the Internal Revenue Code that allows U.S. citizens and resident aliens to claim an exclusion for certain income earned outside the U.S. and certain housing costs. Taxpayers use <citation type="Form">Form 2555</citation> to claim this exclusion.</entry>
</row>
<row>
<entry><citation type="IRC">IRC 931</citation></entry>
<entry>Section of the Internal Revenue Code that allows bona fide residents of American Samoa to exclude income using <citation type="Form">Form 4563</citation>, <emphasis type="b">Exclusion of Income for Bona Fide Residents of American Samoa.</emphasis></entry>
</row>
<row>
<entry><citation type="IRC">IRC 933</citation></entry>
<entry>Section of the Internal Revenue Code that allows U.S. citizens who are bona fide residents of Puerto Rico to exclude income from Puerto Rico sources.</entry>
</row>
<row>
<entry>Nonresident Alien</entry>
<entry>An alien who is temporarily residing in the U.S., a resident alien who has abandoned permanent residence in the U.S. or an alien who has never been in the U.S.</entry>
</row>
<row>
<entry>Non-Effectively Connected Income</entry>
<entry>Nonresident aliens' income received from sources within the U.S. which are not connected with a U.S. trade or business.</entry>
</row>
<row>
<entry>Physical Presence Test</entry>
<entry>A rule applied in determining if a taxpayer qualifies for the Foreign Earned Income Exclusion. Generally, the taxpayer must be physically present in a foreign country for a minimum of 330 days during a consecutive 12-month period that includes part of the tax year of the return.</entry>
</row>
<row>
<entry>Principal Residence</entry>
<entry>Usually the home in which a taxpayer resides for the majority of the tax year.</entry>
</row>
<row>
<entry>Recovery Rebate Credit (RRC)</entry>
<entry>TY20 and TY21 refundable credit available to certain taxpayers to assist with economic recovery. All or part of this credit may have been issued in advance as an Economic Impact Payment (EIP).</entry>
</row>
<row>
<entry>Resident Alien</entry>
<entry>Aliens admitted to the U.S. under permanent immigration visas are generally resident aliens and meet the substantial presence test or lawful permanent residency test (green card test).</entry>
</row>
<row>
<entry>Substantial Presence Test</entry>
<entry>A rule applied in determining if an alien is a U.S. Resident for tax purposes. Generally, an individual meets the substantial presence test if the individual was in the United States for at least 31 days during the current calendar year and was present in the United States for at least 183 days during the current year and the two preceding calendar years (when multiplied by the applicable multiplier provided in Section 7701(b)(3)(A)).<note>For purposes of the substantial presence test, an individual does not count days of temporary presence in the United States under certain visas.</note></entry>
</row>
<row>
<entry>Tax Home</entry>
<entry>A taxpayer's principal place of business, employment, station or post of duty, regardless of where the taxpayer maintains his or her residence.</entry>
</row>
<row>
<entry>Treaty Trader</entry>
<entry>Nonresident Alien who has entered the U.S. on an <emphasis type="q">E-1</emphasis> visa.</entry>
</row>
<row>
<entry>U.S. National</entry>
<entry>An individual who, although not a U.S. citizen, owes his or her allegiance to the United States. For tax purposes, U.S. national refers to American Samoans and Northern Mariana Islanders who chose to become U.S. Nationals instead of U.S. citizens.</entry>
</row>
<row>
<entry>Visa</entry>
<entry colsep="1" rowsep="3">An endorsement written or stamped on a passport granting entry into a country.</entry>
</row>
<row>
<entry>Withholding Agent</entry>
<entry colsep="1" rowsep="3">Any person (e.g., individual trust, partnership, estate, corporation, government agency, non-profit organization or private organization), whether foreign or domestic, required to withhold income tax on U.S. source income received by a nonresident alien, foreign partnership corporation, and various other organizations. A withholding agent is responsible for submitting the withholding information on Form 1042 and providing the income recipient information on Form 1042-S.</entry>
</row>
<row>
<entry>Worldwide Income</entry>
<entry>Worldwide income is income earned anywhere in the world and is used to determine taxable income.<br/>Money that is paid to U.S. citizens or resident aliens as wages, independent contractor payments or unearned income from pensions, rents, royalties and investments may all be subject to tax by the IRS. There are some exceptions for U.S. taxpayers who live abroad. </entry>
</row>
</tbody>
</tgroup>
</table>
</exhibit>
</section></chapter>
</part>
</irm>
</manual><?Pub Caret -2?>